Proyectos de ley › 91.ª Asamblea General
Repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions
Presentado por Rep. Jerome Amos Jr. (D), Rep. Sean Bagniewski (D), Rep. Tracy A. Ehlert (D), Rep. Rob Johnson (D), Rep. Jennifer Konfrst (D), Rep. Bob Kressig (D), Rep. Monica Kurth (D), Rep. Elinor A. Levin (D), Rep. Mary Lee Madison (D), Rep. Heather Matson (D), Rep. Larry McBurney (D), Rep. Brian Meyer (D), Rep. Angel Ramirez (D), Rep. J.D. Scholten (D), Rep. Beth Wessel-Kroeschell (D), Rep. Aime Wichtendahl (D), Rep. Ross Wilburn (D), Rep. Elizabeth Wilson (D)
Dónde está ahora
- Hecho: Presentado26 de enero de 2026
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Iowa would end the tax credit for people and businesses that donate money to school tuition organizations. Starting in July 2026, taxpayers can no longer use these donations to lower the amount of income tax they owe. This change also reduces the total amount of these tax credits available during the year 2026. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
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, 2026, 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, 2026. The bill reduces the total amount of approved STO tax credits that may be issued in calendar year 2026 from $20 million to $10 million due to the repeal occurring at the midpoint of the calendar year. The bill strikes the credit occurring each calendar year after calendar year 2026.11S(3). DIVISION II.11S on the date that the Code section is repealed. This division takes effect on July 1, 2032.
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
1 a favor · 2 en contra · 3 indecisos · Quiénes →
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Tried before
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- HF 2301 Repealing the school tuition organization tax credit available against the individual and …90th General Assembly · In committee · nearly identicalCleared committee
Similar bills this General Assembly
- HF 811 Repealing the school tuition organization tax credit available against the individual and …91st General Assembly · In committeeNearly identical
Matched by wording or an identical title.