With the new year comes a batch of new laws — several of which zero in on taxes and the deductions Iowans can claim. West Des Moines certified public accountant Jeff Strawhacker says one new law, called the “Working Families Tax Relief Act,” extended several tax provisions that were set to expire. Included in there was what’s commonly known as the Teacher’s Deduction, as teachers often spend their own money for classroom supplies. The new law extends that deduction through the 2004 tax year. Strawhacker says the Child Tax Credit was also extended. The $1000 tax credit was scheduled to be reduced but was saved and is still in place. He says there have been other tax changes too, one that effects families that have members in the military on active duty. There’s a change in how combat pay is treated for the Child Tax Credit calculations and the Earned Income Tax Credit calculations. He says the specific changes are a bit too complicated to fully explain on the radio and suggests consulting a tax advisor for full details.