House File 2783 H-8444 Amend the amendment, H-8439, to House File 2783, as follows: 1 1. Page 28, after line 18 by inserting: 2 < DIVISION ___ 3 EDUCATION SAVINGS ACCOUNTS 4 Sec. ___. Section 256.9, Code 2026, is amended by adding the 5 following new subsection: 6 NEW SUBSECTION . 80. Compile the information submitted 7 pursuant to section 257.11B, subsections 12 and 13, and 8 submit an annual report to the general assembly not later than 9 September 1. The report shall include all of the following: 10 a. The total amount of education savings account funds 11 distributed during the preceding fiscal year. 12 b. The total amount of such funds received by accredited 13 nonpublic schools. 14 c. Expenditure information as reported pursuant to section 15 257.11B, subsection 12. 16 d. Information regarding approved applicants who declined 17 participation in the program, and pupils who withdrew from an 18 accredited nonpublic school, including the reasoning for such 19 withdrawal, as reported pursuant to section 257.11B, subsection 20 13. 21 Sec. ___. Section 257.11B, subsection 2, paragraph a, 22 subparagraph (3), Code 2026, is amended to read as follows: 23 (3) For the school budget years year beginning on or 24 after July 1, 2025, resident pupils eligible to enroll in 25 kindergarten through grade twelve who attend a nonpublic school 26 for the applicable school budget year shall be eligible to 27 receive an education savings account payment. 28 Sec. ___. Section 257.11B, subsection 2, paragraph a, Code 29 2026, is amended by adding the following new subparagraph: 30 NEW SUBPARAGRAPH . (4) For school budget years beginning 31 on or after July 1, 2026, resident pupils eligible to enroll 32 in kindergarten through grade twelve who attend a nonpublic 33 school for the applicable school budget year shall be eligible 34 to receive an education savings account payment if the pupil’s 35 -1- H 8439.4399 (1) 91 jda/jh 1/ 3 #1.

household has an annual income less than or equal to four 1 hundred percent of the most recently revised poverty income 2 guidelines published by the United States department of health 3 and human services. 4 Sec. ___. Section 257.11B, Code 2026, is amended by adding 5 the following new subsections: 6 NEW SUBSECTION . 12. a. An accredited nonpublic school that 7 accepts payment from a parent or guardian using funds from a 8 pupil’s account in the education savings account fund shall 9 annually report to the department of education, at a time and 10 in a manner prescribed by the department, all of the following: 11 (1) The total amount of education savings account funds 12 received by the school during the preceding fiscal year. 13 (2) A list of the expenditures of such funds, including 14 expenditures for salaries and infrastructure. 15 b. An accredited nonpublic school that accepts payment from 16 a parent or guardian using funds from a pupil’s account in the 17 education savings account fund shall prepare and publish an 18 annual budget in the same manner as a school district pursuant 19 to section 24.9. The budget shall clearly identify the amount 20 of education savings account funds received and the purposes 21 for which such funds are allocated. 22 NEW SUBSECTION . 13. A parent or guardian who applies for 23 participation in the education savings account program and is 24 approved but declines to use the account, or who withdraws a 25 pupil from an accredited nonpublic school for which education 26 savings account funds were approved, shall report to the 27 department of education, at a time and in a manner prescribed 28 by the department, the reason for declining participation or 29 withdrawal. 30 Sec. ___. EFFECTIVE DATE. The following, being deemed of 31 immediate importance, take effect upon enactment: 32 The sections of this division of this Act amending section 33 257,11B, subsection 2, paragraph “a”. > 34 2. Page 28, line 24, after < council > by inserting < , and 35 -2- H 8439.4399 (1) 91 jda/jh 2/ 3