Relating to the definition of qualified education expenses

Where it is now

1. ✓
   Done: IntroducedJanuary 14, 2026
2. ✓
   Done: SubcommitteeJanuary 14, 2026
3. ✓
   Done: Senate committeeJanuary 28, 2026
4. ✓
   Done: Passes the SenateMarch 3, 202644–0
5. ✓
   Done: House committeeMarch 18, 2026
6. ✓
   Done: Passes the HouseMarch 24, 202695–0
7. ✓
   Done: To the GovernorApril 9, 2026
8. ✓
   Done: Signed into lawApril 9, 2026

Became SF 2137 → Its progress continues under the new number. Go to SF 2137 What’s a funnel?

What’s in it

For purposes of the Iowa educational savings plan trust (Code chapter 12D), this bill strikes an unnecessary reference to a specific amendment to the Internal Revenue Code in the definition of “qualified education expenses”. “Internal Revenue Code” is defined in Code chapter 12D to mean the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder (see Code section 12I.1).

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text · What changed before it passed

Senate subcommittee

Named January 14, 2026. On January 21, 2026 it recommended passage.

• Sen. Dennis Guth REmail
• Sen. Thomas Townsend DEmail
• Sen. Cherielynn Westrich REmail

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§12D.1

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

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.

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