90th General Assembly · Iowa Funnel one-pager · Thursday, November 12, 2026
HF 366: Providing sales and use tax refunds on the sales price of school supplies purchased by home-school parents, providing for the exclusion of such refunds from the individual income tax, and including retroactive applicability provisions
Died when the session ended · The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.
What it does
This bill provides for a sales and use tax refund on the sales price of school supplies purchased by a home-school parent, and provides for the exclusion of such refunds from the individual income tax. The bill provides that a home-school parent may apply to the department of revenue (DOR) for such a refund on the purchase of school supplies used to provide instruction under Code chapter 299A (private instruction). Under the bill, the refunds shall be obtained on a form furnished by DOR, and filed within the time specified by DOR by rule.
Sponsors
Not listed
Cost
No fiscal note
Lobbying · 3 for, 0 against
For: Homeschool Iowa; The Family Leader; The Family Leader Foundation
In plain words
- February 20, 2023Filed in the House and sent to the Ways and Means committee
From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Thursday, November 12, 2026. https://iowafunnel.com/bills/90/HF366