HF 2308: Relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations

What it does

This bill relates to participation in the federal tax credit program for individual contributions to scholarship granting organizations. A scholarship granting organization is a nonprofit entity that provides scholarships to eligible elementary and secondary school children attending a nonpublic school. The bill requires the governor to elect to participate in the federal tax credit established by section 25F of the Internal Revenue Code (IRC). The bill requires the department of revenue and the department of education follow all federal laws and regulations to administer the federal tax credit established by section 25F of the IRC to ensure the state is eligible to participate in tax years beginning on or after January 1, 2027, and shall annually submit all required information to the secretary of the treasury of the United States for participation.

House subcommittee · named March 26, 2026

• Rep. John H. Wills (R) · john.wills@legis.iowa.gov
• Rep. Bill Gustoff (R) · bill.gustoff@legis.iowa.gov
• Rep. Beth Wessel-Kroeschell (D) · beth.wessel-kroeschell@legis.iowa.gov

Lobbying · 8 for, 0 against

For: ADF Action; Excellence in Education National, Inc., d/b/a Excellence in Education in Action; Foundation for Government Accountability Action; Homeschool Iowa; Inspired Life; Iowa Association of Christian Schools; Iowa Catholic Conference; Yes. Every Kid.

In plain words

1. February 6, 2026Filed in the House and sent to the Ways and Means committee
2. February 12, 2026House subcommittee named: Windschitl, Wessel-Kroeschell, Wills and J
3. March 10, 2026Subcommittee recommended passing it
4. March 26, 2026House subcommittee named: Wills, J., Gustoff and Wessel-Kroeschell
5. April 1, 2026Approved by the House committee
6. April 1, 2026Committee vote: 24–1
7. April 6, 2026Approved by the House committee, and given a new number: HF 2755
8. April 9, 2026Withdrawn