HF27 • 2026

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.

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: FISHER
Last action: 2025-01-14
Official status: Introduced, referred to Ways and Means. H.J. 42 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

What This Bill Does

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.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-01-14 Iowa Legislature
Introduced, referred to Ways and Means. H.J. 42 .

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

House

File

27

-

Introduced

HOUSE

FILE

27

BY

FISHER

A

BILL

FOR

An

Act

relating

to

the

deduction

of

the

purchase

amount

of

1

nonathletic

school

uniforms

for

purposes

of

the

individual

2

income

tax,

and

including

retroactive

applicability

3

provisions.

4

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

5

TLSB

1229YH

(2)

91

jm/jh

H.F.

27

Section

1.

Section

422.7,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

45.

a.

As

used

in

this

subsection,

3

“nonpublic

school”

and

“public

school”

mean

the

same

as

defined

4

in

section

280.2.

5

b.

Subtract

the

amount

paid

by

the

taxpayer

to

purchase

a

6

nonathletic

school

uniform

required

to

be

worn

by

a

student

at

7

a

nonpublic

school

or

public

school,

not

to

exceed

five

hundred

8

dollars.

9

Sec.

2.

RETROACTIVE

APPLICABILITY.

This

Act

applies

10

retroactively

to

January

1,

2025,

for

tax

years

beginning

on

11

or

after

that

date.

12

EXPLANATION

13

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

14

the

explanation’s

substance

by

the

members

of

the

general

assembly.

15

This

bill

relates

to

the

deduction

of

the

purchase

amount

of

16

school

uniforms

for

purposes

of

the

individual

income

tax.

17

The

bill

allows

an

individual

income

taxpayer

to

deduct

the

18

purchase

amount

paid

by

the

taxpayer

for

nonathletic

school

19

uniforms

required

to

be

worn

by

a

student

at

a

nonpublic

or

20

public

school,

not

to

exceed

$500.

21

The

bill

applies

to

tax

years

beginning

on

or

after

January

22

1,

2025.

23

-1-

LSB

1229YH

(2)

91

jm/jh

1/

1