Bills › 91st General Assembly
Relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisions
Sponsored by Sen. Amy Sinclair (R)
Topics:K–12 educationHigher educationTaxes
Same legislation: SF 2231
Where it is now
- Done: IntroducedJanuary 15, 2026
- Done: SubcommitteeJanuary 21, 2026
- Done: Senate committeeFebruary 9, 2026
- Skipped: Passes the SenateContinued as SF 2231
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2231 → Its progress continues under the new number. Go to SF 2231 What’s a funnel?
What’s in it
AI summary This law removes rules that prevent religious schools and organizations from using certain state programs and tax credits. It allows religious institutions to qualify for help with things like college facilities, textbooks, and early childhood development expenses. These changes also mean that students in religious programs can participate in specific state enrollment and course-sharing programs.1
Read the official explanation
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. 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.
Changed since by amendments H-8316, H-8268; see Amendments.
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
AI summary This bill requires the Department of Education to distribute guidance on religious expression in schools and provides professional development for preschool programs. It also changes tax credit rules to allow certain religious expenses to qualify for the Tuition and Textbook Tax Credit and the Early Childhood Development Tax Credit. The fiscal impact of requiring school districts to enter into agreements with community-based providers is undetermined. The changes to the tax credits are estimated to decrease General Fund revenue by $2,000 in fiscal year 2026, $397,000 in fiscal year 2027, $395,000 in fiscal year 2028, $395,000 in fiscal year 2029, $391,000 in fiscal year 2030, and $385,000 in fiscal year 2031.3
From the 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.
Iowa Code it changes
Lobbying
8 for · 10 against · 8 undecided · Who →
Family tree
91st General Assembly