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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 2301: Repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

This bill repeals the school tuition organization (STO) tax credit available against the individual and corporate income taxes. DIVISION I. Under the bill, a contribution made by a taxpayer to an STO on or after July 1, 2024, shall not be used by the taxpayer as a tax credit to reduce the individual or corporate income tax. The bill prohibits an STO from issuing tax credit certificates for contributions made to the STO on or after July 1, 2024. The bill reduces the total amount of approved STO tax credits that may be issued in calendar year 2024 from $20 million to $10 million due to the repeal occurring at the midpoint of the calendar year.

Sponsors

Not listed

Cost

No fiscal note

Lobbying · 0 for, 1 against

Against: Iowa Catholic Conference

In plain words

  1. February 5, 2024Filed in the House and sent to the Ways and Means committee

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF2301