Ah, to Be Young and in Iowa

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While Iowa may be a top destination for presidential candidates, the state hasn't had as much luck wooing twentysomethings. In a 2000 Census study of which states attract the most young, single college grads, Iowa ranked 49th, flanked by the Dakotas (with the northern one coming in dead last). Since then, Iowa has spent millions courting businesses and sprucing up communities with arenas, museums and river walks, but Hawkeye Republicans think they have come up with a more effective inducement for young college grads: exempting residents under the age of 30 from state income taxes. An economic plan unveiled by G.O.P. state senators to do just that would reduce state coffers by an estimated $200 million a year while saving the average 25-year-old about $600.

Although senate Republican co-president Jeff Lamberti says he can't think of a "better way to send the message to young people that we want them," his constituents are skeptical. Older voters complain that the proposed tax reprieve smacks of ageism, while many younger residents who would benefit say it would be nice but ineffective. "As a taxpayer, yeah, I'd like to save $1,000 or more," says Adam Cooley, 23, a recent grad working in Cedar Rapids. "But the job opportunities need to be there." Voters in North Dakota agreed in 2002, rejecting 2 to 1 a ballot initiative that would have offered young adults $2,000 a year in tax breaks and help with student loans. That outcome was inevitable, says North Dakota Republican Lieutenant Governor Jack Dalrymple. "Ask a 22-year-old, 'Are you interested in sticking around for our new tax break, or are you interested in a good job?'"