75 Exclusion of certain amounts received from Iowa veterans trust fund. For tax years

beginning on or after January 1, 2010, a taxpayer may subtract, to the extent included in federal adjusted gross income, the amounts received from the Iowa veterans trust fund related to travel expenses directly related to follow-up medical care for wounded veterans and their spouses and amounts received related to unemployment assistance during a period of unemployment due to prolonged physical or mental illness or disability resulting from military service. This rule is intended to implement Iowa Code section 422.7 as amended by 2010 Iowa Acts, House File 2532. [ARC 9103B, IAB 9/22/10, effective 10/27/10; Editorial change: IAC Supplement 11/2/22]