Relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisions

Where it is now

Done: IntroducedJanuary 15, 2026
Done: SubcommitteeJanuary 21, 2026
Done: Senate committeeFebruary 9, 2026
Done: Passes the SenateMarch 3, 202630–14
Done: House committeeMarch 19, 2026
Done: Passes the HouseApril 8, 202663–25
Done: To the GovernorMay 5, 2026
Done: Signed into lawMay 19, 2026

Became SF 2231 → Its progress continues under the new number. Go to SF 2231 What’s a funnel?

What’s in it

This bill amends and strikes statutory language to remove exclusions and limitations based on religious or sectarian use from multiple state programs and tax provisions. The bill amends the higher education facilities program by removing the exclusion of property used for sectarian study from the definition of eligible property. The bill amends the postsecondary enrollment options program and the district-to-community college sharing or concurrent enrollment program by removing the nonsectarian course requirement.

Read the full explanation

The bill amends textbook assistance for accredited nonpublic schools by removing religious limitations on the type of textbooks that may be purchased. The bill strikes duties of county officers that prohibit the appropriation, grant, or loan of public funds to certain institutions or entities under ecclesiastical or sectarian management or control and makes a conforming change as result of the strike. The bill removes exclusions of sectarian books and expenses that relate to the teaching of religion from the definitions of textbooks and tuition for purposes of the tuition and textbook tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date. Lastly, the bill strikes exclusions of certain religious services, materials, or activities from the definition of “early childhood development expenses” for purposes of the early childhood development tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendments H-8316, H-8268; see Amendments. Full bill text · What changed before it passed

Senate subcommittee

Named January 21, 2026. On January 29, 2026 it recommended amendment and passage.

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

2 written public comments to its subcommittee: March 16, 2026 (1), January 29, 2026 (1) · on the Legislature’s site

Fiscal note

The fiscal impact of the section of the Bill requiring school districts to enter into 28E agreements with community-based providers is undetermined because it is unknown whether there will be an increase in SWVPP due to additional pupils participating in preschool programs provided by community-based providers.

Final Fiscal Note — Educational Programs, Eligibility of Sectarian Programs and Costs · May 22, 2026
Educational Programs, Eligibility of Sectarian Programs and Costs · April 20, 2026
Educational Programs, Eligibility of Sectarian Programs and Costs · March 2, 2026

Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note

Iowa Code it changes

Amends§261A.34 §261E.6 §261E.8 §301.1 §331.901 §422.12 §422.12C

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

8 for · 10 against · 8 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

91st General Assembly

SF 2060Renumbered SF 2231Became lawfrom SF 2060

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.