| http://www.w3.org/ns/prov#value | - Iowa taxpayers can deduct up to $2,811 in contributions per beneficiary account from their adjusted gross income in 2010.* Investors do not need to be a state resident and can withdraw their investment tax-free to pay for qualified higher education expenses including tuition, books, supplies and room and board at any eligible college, university, community college or accredited technical training
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