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Read. Follow. Verify.Iowa Senate File 379 creates individual income tax deduction for career and apprenticeship education expenses
Last action · March 12, 2025: Subcommittee recommends passage.
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What This Bill Would Do
Iowa residents can claim a new individual income tax deduction for out-of-pocket expenses paid toward non-credit career-related instruction at higher education institutions and registered s, retroactive to January 1, 2025. The deduction covers tuition, fees, books, supplies, equipment, and qualifying loan repayments, but excludes payments made from the Iowa education savings plan or similar plans.
Individual taxpayers who pay for non-credit higher education career training or registered apprenticeships will be able to lower their state taxable income by the amount of those qualifying expenses, provided the funds do not come from education savings accounts.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Individual income taxpayers
Taxpayers can subtract qualifying career and apprenticeship education expenses from their individual income tax.
Apprenticeship program participants
Participants in programs registered with the Iowa office of apprenticeship become eligible to deduct their program expenses.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Does this deduction apply to programs paid for using an Iowa education savings plan?
When does this tax deduction take effect?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
11 actions- Mar 12, 2025Iowa LegislatureSubcommittee recommends passage.
- Mar 11, 2025SenateSubcommittee Meeting: 03/12/2025 8:30AM Senate Lounge.
- Mar 3, 2025SenateSubcommittee: Dickey, Green, and Townsend. S.J. 392 .
- Feb 20, 2025SenateCommitteeReferred to Ways and Means. S.J. 319 .
- Feb 19, 2025Iowa LegislatureCommittee report approving bill, renumbered as SF 379 .
- Feb 19, 2025SenateCommittee report, approving bill. S.J. 318 .
Show 5 earlier actions
- Feb 19, 2025SenateIntroducedIntroduced, placed on calendar. S.J. 312 .
- Feb 18, 2025Iowa LegislatureSubcommittee recommends passage.
- Feb 17, 2025SenateSubcommittee Meeting: 02/18/2025 2:30PM Senate Lounge.
- Feb 13, 2025Iowa LegislatureSubcommittee: Dickey, Donahue, and Sires.
- Feb 13, 2025Iowa LegislatureIntroducedIntroduced, referred to Workforce.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of Tax Relief to Non-Credit and Apprenticeship Training
The bill expands individual income tax deductions to include non-credit career training and registered apprenticeships, filling a gap typically reserved for credit-bearing higher education.
Connected Entities
Sources
www.legis.iowa.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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