(IDOR is coupling with the provision contained in the federal Health Care Act of 2010 which provides for health care coverage for nonqualified tax dependents through age 26 (up from age 24); Iowa Code Sec. 422.7(29A) provides that the value of health care coverage for a nonqualified dependent is not subject to Iowa income tax and deduction can be claimed on return for value of coverage included on federal return; IDOR's position is that value of health care coverage provided for nonqualified dependent ages 25 and 26 is also not subject to Iowa income tax).