A bill for an act relating to the deduction of the purchase amount of nonathletic school uniforms for purposes of the individual income tax, and including retroactive applicability provisions.
Summary
HF 27 would amend Iowa’s individual income tax law to create a new subtraction from income for the cost of required nonathletic school uniforms. The deduction would apply to uniforms required to be worn by a student at either a public school or a nonpublic school, and the amount subtracted could not exceed $500 per taxpayer. The bill defines public and nonpublic school by reference to existing Iowa Code definitions.
The bill also includes retroactive applicability language, making the deduction available for tax years beginning on or after January 1, 2025. In practical terms, taxpayers who purchased qualifying school uniforms during that tax year could claim the subtraction when filing Iowa individual income taxes, reducing taxable income rather than creating a direct credit or reimbursement.
Impact
HF 27 would modify section 422.7 of the Iowa Code by adding a new income tax subtraction for qualifying school uniform purchases. The change would affect individual income taxpayers who incur costs for required nonathletic uniforms for students in public or private schools, while limiting the benefit to a maximum of $500 per taxpayer. Because the bill is retroactive to the start of 2025, it would apply to purchases made earlier in the tax year if enacted.
Sentiment
The available record shows the bill was introduced and referred to the House Ways and Means Committee, but there are no committee transcripts or recorded votes provided. As a result, there is no direct evidence of support or opposition in the supplied materials. The bill’s subject matter suggests a targeted tax relief measure aimed at families facing school uniform costs.
Contention
No specific points of contention are documented in the provided context. Potential areas of debate, based on the bill text alone, could include whether the tax benefit should apply to both public and nonpublic school uniforms, whether a $500 cap is appropriate, and whether a retroactive tax provision is warranted. However, no legislator comments or votes are available to confirm any of these concerns.