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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 811: Repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

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, 2025, 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, 2025. The bill reduces the total amount of approved STO tax credits that may be issued in calendar year 2025 from $20 million to $10 million due to the repeal occurring at the midpoint of the calendar year.

Sponsors

Rep. Jerome Amos Jr. (D), Rep. Ken Croken (D), Rep. Daniel Gosa (D), Rep. Monica Kurth (D), Rep. Larry McBurney (D), Rep. Aime Wichtendahl (D)

Cost

No fiscal note

In plain words

  1. March 6, 2025Filed in the House and sent to the Education committee

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HF811