Expenses that qualify include the following:
Services provided by a preschool, as defined in Iowa Code section 237A.1
Books that improve child development, such as textbooks, music and art books, teacher's editions, and reading books
Instructional materials required to be used in a lesson activity, such as paper, notebooks, pencils, and art supplies
Lesson plans and curricula
Child development and educational activities outside the home, such as drama, art, music and museum activities, and the entrance fees for such activities