A bill for an act creating a new graduate nonresident tuition tax credit available against the individual income tax, and including retroactive applicability provisions.

This bill creates a new tax credit for recent graduates who move to Iowa and work in certain professions. If passed, eligible graduates who attended an Iowa university as nonresidents and now work as healthcare professionals, teachers, veterinarians, or engineers in Iowa can receive a tax credit for the difference between nonresident and resident tuition. This credit can be used for up to five years if it exceeds the tax liability for a given year and applies retroactively to January 1, 2026.

No official summary on file for this bill · generated by Gemini 2.5 Flash from its full text