A bill for an act creating a deduction available against the individual income tax for educational expenses at institutions of higher education for career-related programs and apprenticeship programs, and including retroactive applicability provisions.

This bill creates a new deduction for Iowa individual income tax filers covering expenses for career-focused education and apprenticeships. It allows deductions for tuition, fees, books, supplies, and equipment paid for: (1) non-college-credit career programs at qualifying institutions (like community colleges or state-regent schools), and (2) registered Iowa apprenticeship programs. Payments from education savings plans do not qualify, and the deduction applies retroactively to tax years starting January 1, 2025.