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Bills › 91st General Assembly

SF 2228Died when the session ended · February 5, 2026

Relating to school district funding provisions, including reducing the foundation property tax and repealing the education savings account program, and including effective date and applicability provisions

Sponsored by Sen. Herman C. Quirmbach (D)

Topics:K–12 educationTaxesVouchers & education savings accountsProperty taxesTax credits & incentives

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Where it is now

  1. Done: IntroducedFebruary 5, 2026
  2. Done: SubcommitteeFebruary 10, 2026
  3. Stopped: Senate committeeDied when the General Assembly ended
  4. Next: Passes the Senate
  5. Next: House committeeFunnel: by March 20, 2026
  6. Next: Passes the House
  7. Next: To the Governor
  8. 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 relates to school district funding, including reducing the foundation property tax and repealing the education savings account program. DIVISION I.40 per $1,000 of assessed valuation on all taxable property in the district.04.40 levy rate under current law is for recently reorganized and dissolved school districts.40. The bill reduces all of the applicable foundation property tax rates to correspond with the reduction in the foundation property tax.3 in the bill. Division I takes effect upon enactment.

Read the full explanation

3 apply July 1, 2026, for school budget years beginning on or after that date. DIVISION II. The education savings account program is a program that provides funds to pupils who attend nonpublic schools to pay for qualified educational expenses including but not limited to tuition, tutoring or cognitive skill training fees, educational therapy costs, software expenses, and expenses related to course materials. For school years beginning on or after July 1, 2025, each student eligible to enroll in kindergarten through grade is eligible for the education savings account program. Division II repeals the education savings account program and makes conforming changes. Division II takes effect upon enactment and applies July 1, 2026, for school budget years beginning on or after that date.

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 10, 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

Iowa Code it changes

Amends§256.9§257.10§257.3§422.7§425A.3§425A.5§426.3§426.6

Repeals§257.11B

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