Iowa Educational Savings Plan Trust. If you, your spouse, or any other interested party participate in the Iowa Educational Savings Plan Trust, each may deduct an amount contributed not to exceed $3,045 per beneficiary. This is an Iowa Section 529 Plan.
Please note: Rollover contributions from other states' 529 savings plans do not qualify for the annual deduction.
For more information, see http://www.collegesavingsiowa.com/