The Iowa early childhood development tax credit is limited to 25% of the first $1,000 of qualifying expenses for dependents age 3 to 5. You can take it in lieu of the child and dependent care credit. It is limited to income of $45,000 for a single filer. It doesn't apply to food, lodging or membership fee expenses outside the home. Also, expenses relating to the teaching of religious tenets, doctrine or worship are not allowed. You can read more here: Iowa Department of Revenue
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