Bills › 91st General Assembly

Relating to the definition of qualified education expenses

Proposed by the Treasurer of State · all agency proposals

Topics:K–12 education

Same legislation: SF 2137

Where it is now

  1. Done: IntroducedJanuary 14, 2026
  2. Done: SubcommitteeJanuary 14, 2026
  3. Done: Senate committeeJanuary 28, 2026
  4. Skipped: Passes the SenateContinued as SF 2137
  5. Next: House committee
  6. Next: Passes the House
  7. Next: To the Governor
  8. Next: Signed into law

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

What’s in it

AI summary This bill removes a specific mention of a tax law amendment from the definition of what counts as a qualified education expense. It makes a small change to how the Iowa educational savings plan trust is described without changing the actual rules for spending the money.1

Read the official explanation

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).

Full bill text · What changed before it passed2

Senate subcommittee

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

Amends§12D.1

How the Code works3

Lobbying

1 for · 0 against · 2 undecided · Who →

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91st General Assembly