57
Textbooks and
Publications
Textbooks and other instructional materials used in
teaching subjects legally and commonly taught in
Iowa's public elementary and secondary schools,
including those needed for extracurricular activities
(including fees for required textbooks and supplies);
Yearbooks or annuals; textbook fines
Required Materials
and Supplies Other
Than Textbooks
Pocket folders, spiral notebooks, pens, pencils,
backpacks, rulers, calculators, flash drives and other
items on a required supply list issued by the
Items on a supply list that are optional
Clothing
Rental or purchase of “non-street” costumes for a
play or special clothing for a concert not suitable for
everyday wear; rental of prom dresses and tuxedos
Clothes which can be used for street
wear, such as T-shirts for extracurricular
events; clothing for a play or concert that
is suitable for everyday wear; purchase
of prom dresses and tuxedos
Fees paid for driver’s education
Dues, Fees and
Admissions
Annual school fees; fees or dues paid for
extracurricular activities; booster club dues (for
dependent only); fees for athletics; activity ticket or
admission for K-12 school or private instruction-
related athletic, academic, music, or dramatic events
and awards banquets or buffets; fees for a physical
education event such as roller skating; advanced
placement fees if paid to high school or private
instructor; fees for homecoming, winter formal,
prom, or similar events; fees required to park at the
school and paid to the school
Sports-related socials; special education
programs like career conferences; special
testing like SAT, PSAT, ACT and Iowa
talent search tests; fees paid to K-12
schools for college credit or special
programs at colleges and universities;
advanced placement fees if paid to a
college or a university; parking fines
Materials for
Extracurricular
Activities
Materials for extracurricular activities, such as
sporting events, speech activities, musical or
dramatic events, awards banquets, homecoming,
prom, and other school or private instruction-
Class rings
Music
Rental of musical instruments for school or private
instruction-related band; music / instrument lessons
at a school or as part of private instruction; sheet
music used in a school or as part of private
instruction; music books and materials used in
school or private instruction-related bands or
orchestras for maintenance of instruments,
including reeds, strings, picks, grease, and other
Purchase of musical instruments
(including rent-to-own contracts); sheet
music for private use
Religion --------------------
Amounts paid are not allowed if they
relate to teaching of religious tenets,
Shoes
Football, soccer, and golf shoes; other shoes with
cleats or spikes not suitable for street wear for
teams associated with the school or private
Basketball shoes and other shoes
suitable for everyday wear