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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.12 422.12 Deductions from computed tax. 1. As used in this section: a. “Dependent” has the same meaning as provided by the Internal Revenue Code. b. “Emergency medical services personnel member” means an emergency medical care provider, as defined in section 147A.1, who is certified as a first responder pursuant to chapter 147A. c. “Private instruction” means independent private instruction as defined in section 299A.1, subsection 2, paragraph “b”, competent private instruction under section 299A.2, or private instruction provided to a resident of this state by a nonlicensed person under section 299A.3. d. “Reserve peace officer” means a reserve peace officer as defined in section 80D.1A who has met the minimum training standards established by the Iowa law enforcement academy pursuant to chapter 80D. e. “Textbooks” means books and other instructional materials and equipment used in elementary and secondary schools in teaching only those subjects legally and commonly taught in public elementary and secondary schools in this state and does not include instructional books and materials used in the teaching of religious tenets, doctrines, or worship, the purpose of which is to inculcate those tenets, doctrines, or worship. “Textbooks” includes books or materials used for extracurricular activities including sporting events, musical or dramatic events, speech activities, driver’s education, or programs of a similar nature. f. “Tuition” means any charges for the expenses of personnel, buildings, equipment, and materials other than textbooks, and other expenses of elementary or secondary schools which relate to the teaching only of those subjects legally and commonly taught in public elementary and secondary schools in this state and which do not relate to the teaching of religious tenets, doctrines, or worship, the purpose of which is to inculcate those tenets, doctrines, or worship. “Tuition” includes those expenses which relate to extracurricular activities including sporting events, musical or dramatic events, speech activities, driver’s education, or programs of a similar nature. g. “Volunteer fire fighter” means an individual that meets both of the following requirements: (1) The individual is an active member of an organized volunteer fire department in this state or is performing services as a volunteer fire fighter for a municipality, township, or benefited fire district at the request of the chief or other person in command of the fire department of the municipality, township, or benefited fire district, or of any other officer of the municipality, township, or benefited fire district having authority to demand such service. A person performing such services shall not be classified as a casual employee. (2) The individual has met the minimum training standards established by the fire service training bureau pursuant to chapter 100B. 2. There shall be deducted from but not to exceed the tax, after the tax is computed as provided in this subchapter, the following: a. A personal exemption credit in the following amounts: (1) For an estate or trust, a single individual, or a married person filing a separate return, forty dollars. (2) For a head of household, or a husband and wife filing a joint return, eighty dollars. (3) For each dependent, an additional forty dollars. (4) For a single individual, husband, wife, or head of household, an additional exemption of twenty dollars for each of said individuals who has attained the age of sixty-five years before the close of the tax year or on the first day following the end of the tax year. (5) For a single individual, husband, wife, or head of household, an additional exemption of twenty dollars for each of said individuals who is blind at the close of the tax year. For the purposes of this subparagraph, an individual is blind only if the individual’s central visual acuity does not exceed twenty-two hundredths in the better eye with correcting lenses, or if the individual’s visual acuity is greater than twenty-two hundredths but is accompanied by a Fri Dec 12 20:18:57 2025 Iowa Code 2026, Section 422.12 (40, 0)