You can deduct the contributions that you made directly to the Iowa 529 plan during 2023 on your 2023 Iowa tax return, up to the $3785 per taxpayer per beneficiary limit.
Although a specific reference was not found addressing whether transferred amounts from other 529 plans may also be deducted, it is unlikely to be allowed. There would be the potential for double-dipping from two states (the original plan where you made the contribution and the state where you transferred the funds) if it were allowed.
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