Iowa Code § 282.2
The parent or guardian whose child or protected person attends school in a district of which the parent or guardian is not a resident shall be allowed to deduct the amount of school tax paid by the parent or guardian in said district from the amount of tuition required to be paid.
[C97, §2804; C24, 27, 31, 35, 39, §4269; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §282.2] 88 Acts, ch 1158, §59; 2024 Acts, ch 1009, §47