Bills › 91st General Assembly
Providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the return
Sponsored by Sen. Adrian Dickey (R), Sen. Amy Sinclair (R)
Where it is now
- Done: IntroducedFebruary 3, 2026
- Done: SubcommitteeFebruary 4, 2026
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill provides that taxpayers filing individual income tax returns will be allowed to designate $1 or more on the return to be paid to the public school checkoff fund. The bill creates the public school checkoff fund in the state treasury under the control of the department of management (DOM). The bill requires the department of revenue to annually remit moneys collected from the checkoff to the fund. For the fiscal year beginning July 1, 2027, and each fiscal year thereafter, moneys available in the fund are appropriated to DOM to be used to provide a funding supplement to each school district during the fiscal year.
Read the full explanation
6. The moneys received by a school district from the checkoff shall be considered miscellaneous income and may be used for any general fund purpose and shall not be included in district cost.12E, which allows no more than four checkoffs on the individual tax return form and provides for the automatic repeal of the two checkoffs receiving the least in contributions over a two-year period. Currently, there are two checkoffs that appear on the individual income tax return: the checkoff for the fish and game protection fund and the checkoff for the child abuse prevention program fund.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named February 4, 2026. On February 24, 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
Iowa Code it changes
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
5 for · 0 against · 4 undecided · Who →