Bills › 91st General Assembly
Relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations
Sponsored by the House Ways and Means Committee, Rep. Samantha Fett (R)
Topics:K–12 educationTaxesTax credits & incentives
Same legislation: HF 2308
Where it is now
- Done: IntroducedFebruary 6, 2026
- Done: SubcommitteeFebruary 12, 2026
- Done: House committeeApril 1, 2026
- Done: Passes the HouseApril 8, 202689–3
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Iowa would join a federal program that lets people get tax credits for donating money to scholarship organizations. These organizations use the money to help students pay for school costs like tuition, fees, and tutoring. The governor and state departments would manage the program to make sure Iowa follows all federal rules.1
Read the official explanation
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 pay qualified elementary or secondary expenses of eligible students attending elementary or secondary school. Eligible expenses include tuition, fees, tutoring, and other educational supports for students attending public or private schools. A scholarship granting organization may provide scholarships to eligible students in an amount not to exceed $1,700 per year. 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.
Why it matters. The governor would choose to have Iowa participate in a federal tax credit program for people who donate to nonprofit scholarship granting organizations. These organizations can provide up to $1,700 per year to eligible students to help pay for school tuition, fees, tutoring, and other educational supports. The department of revenue and the department of education would manage the program and submit required information to the federal government.2
Senate subcommittee
Named April 20, 2026. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
1 written public comment to its subcommittee: March 10, 2026 (1) · on the Legislature’s site
Lobbying
8 for · 0 against · 5 undecided · Who →
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91st General Assembly