What is the Iowa Active Duty Military Pay Subtraction?
Iowa residents who are members of the armed forces, armed forces military reserve, and the National Guard in an active duty status can exclude pay received from the federal government for military service performed. "Active duty," for Iowa tax purposes, has the same meaning as defined in 10 U.S.C. 101(d)(1).
NOTE: Members who are employed full-time in the National Guard (as defined in Title 32 of the U.S. Code) are not considered in an active duty status, so their pay is not subtracted from Iowa tax.
NOTE: Members who are employed full-time in the National Guard (as defined in Title 32 of the U.S. Code) are not considered in an active duty status, so their pay is not subtracted from Iowa tax.
