A bill for an act creating a deduction available against the individual income tax for educational expenses at institutions of higher education for career-related programs and apprenticeship programs, and including retroactive applicability provisions.(Formerly SSB 1119.)

IA SF379 is a proposed law that allows individuals to deduct certain educational expenses from their income taxes. This deduction applies to costs associated with attending higher education institutions for career-related programs and apprenticeship programs. The bill also includes provisions for retroactive applicability, meaning it could apply to expenses incurred in previous tax years.

Supporters of IA SF379 would argue that this bill provides essential financial relief for students pursuing education in high-demand fields. They would emphasize that by encouraging career-related education and apprenticeships, the bill helps to strengthen the workforce and boost the state's economy.

Critics of IA SF379 might contend that the bill disproportionately benefits higher-income individuals who can afford educational expenses upfront. They may also argue that it could divert state funds away from other important educational programs or services that serve a broader population.