SF 2053: Relating to the tax exemption of religious institution or society property being used for educational purposes by a third party, and including effective date and retroactive applicability provisions

What it does

This bill relates to the tax exemption of religious institution or society property being used for educational purposes by a third party. The bill allows grounds owned by a religious institution or society and used by a person or entity, regardless of whether the religious institution or society has a lease agreement with the person or entity, to retain tax-exempt status if the grounds are being used by the person or entity for the primary purpose of providing educational instruction to children, the person or entity providing educational services includes in its instruction religious instruction consistent with the doctrines of the religious institution or society, and the person or entity using the grounds is not required to make rental payments to the religious institution or society.

Senate subcommittee · named January 18, 2024

• Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

Lobbying · 6 for, 2 against

For: Classical Conversations; Homeschool Iowa; Iowa Association of Christian Schools; Iowa Faith and Freedom Coalition; The Family Leader; The Family Leader Foundation

Against: Iowa Atheists and Freethinkers; Urban Education Network of Iowa

In plain words

1. January 17, 2024Filed in the Senate and sent to the Ways and Means committee
2. January 18, 2024Senate subcommittee named: Schultz, Dawson and Dotzler