aa. Victim compensation awards

To the extent included in federal taxable income, the following items can be excluded from Iowa taxable income:

Amounts of victim compensation awards paid under the victim compensation program administered by the Department of Justice under Iowa Code section 915.81

Amounts of victim restitution payments received pursuant to Iowa Code chapters 910 and 915

Amounts of damages awarded by a court, and received by a taxpayer, in a civil action filed by the victim against an offender