63 Exclusion of income from military student loan repayments. Individuals serving on

active duty in the national guard, armed forces military reserve or the armed forces of the United States may subtract, to the extent included in federal adjusted gross income, income from military student loan repayments made on or after January 1, 2003. This rule is intended to implement Iowa Code section 422.7 as amended by 2003 Iowa Acts, House File 674. [Editorial change: IAC Supplement 11/2/22]