H.F. 2353 Section 1. Section 256C.1, Code 2024, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 1A. “Approved nonpublic program” means 3 an accredited nonpublic school’s program for four-year-old 4 children approved by the department of education to provide 5 high-quality preschool instruction. 6 Sec. 2. Section 256C.3, subsection 3, paragraph f, Code 7 2024, is amended to read as follows: 8 f. A minimum of twenty hours per week of instruction for 9 eligible children whose household income is less than one 10 hundred eighty-five percent of the federal poverty level 11 applicable to the family’s size, and ten hours per week of 12 instruction for all other eligible children, delivered on the 13 skills and knowledge included in the student learning standards 14 developed for the preschool program. 15 Sec. 3. Section 256C.5, subsection 1, paragraph c, Code 16 2024, is amended by striking the paragraph and inserting in 17 lieu thereof the following: 18 c. “Preschool budget enrollment” means the figure that 19 is equal to the sum of the following numbers of eligible 20 students approved to participate and enrolled in the preschool 21 programming provided by a school district on October 1 of the 22 base year, or the first Monday in October if October 1 falls on 23 a Saturday or Sunday: 24 (1) Fifty percent of the actual enrollment of eligible 25 students not described in subparagraph (2). 26 (2) The actual enrollment of eligible students who receive 27 a minimum of twenty hours of instruction per week and whose 28 household income is less than one hundred eighty-five percent 29 of the federal poverty level applicable to the family’s size. 30 Sec. 4. NEW SECTION . 256C.6 Nonpublic programs. 31 1. The state board shall adopt rules pursuant to chapter 17A 32 to define the requirements for an accredited nonpublic school 33 preschool program to be approved for the purposes of qualifying 34 for payments from an education savings account established 35 -1- LSB 5688YH (3) 90 dg/jh 1/ 5

H.F. 2353 pursuant to section 257.11B. Such rules shall not require an 1 approved nonpublic program to do any of the following: 2 a. Retain the services of a teacher licensed by the board of 3 educational examiners for the approved nonpublic program. 4 b. Partner or collaborate with a school district. 5 c. Partner or collaborate with community stakeholders. 6 2. A child that is eligible to participate in preschool 7 programming provided by an approved local program shall also be 8 eligible to participate in an approved nonpublic program. 9 Sec. 5. Section 257.11B, subsection 1, paragraph b, Code 10 2024, is amended by adding the following new subparagraph: 11 NEW SUBPARAGRAPH . (01) “Approved nonpublic program” means 12 the same as defined in section 256C.1. 13 Sec. 6. Section 257.11B, subsection 1, paragraph b, 14 subparagraph (1), Code 2024, is amended to read as follows: 15 (1) “Qualified educational expenses” includes tuition any 16 of the following: 17 (a) Tuition and fees at a nonpublic school , textbooks, fees . 18 (b) Textbooks. 19 (c) Fees or payments for educational therapies, including 20 tutoring or cognitive skills training , curriculum fees . 21 (d) Curriculum fees , software, and materials for a course of 22 study for a specific subject matter or grade level , tuition . 23 (e) Tuition or fees for nonpublic online education 24 programs , tuition . 25 (f) Tuition for vocational and life skills education 26 approved by the department of education , education . 27 (g) Education materials and services for pupils with 28 disabilities from an accredited provider, including the cost of 29 paraprofessionals and assistants who are trained in accordance 30 with state law , standardized . 31 (h) Standardized test fees , and advanced . 32 (i) Advanced placement examinations or examinations related 33 to postsecondary education admission or credentialing. 34 (j) Tuition for an approved nonpublic program. 35 -2- LSB 5688YH (3) 90 dg/jh 2/ 5

H.F. 2353 Sec. 7. Section 257.11B, subsection 2, paragraph a, 1 subparagraph (2), Code 2024, is amended by adding the following 2 new subparagraph division: 3 NEW SUBPARAGRAPH DIVISION . (e) A resident pupil who is 4 eligible to enroll in an approved nonpublic program. 5 Sec. 8. Section 257.11B, subsection 2, paragraph a, 6 subparagraph (3), Code 2024, is amended to read as follows: 7 (3) For school budget years beginning on or after July 8 1, 2025, resident pupils eligible to enroll in kindergarten 9 through grade twelve or an approved nonpublic program, and who 10 attend a nonpublic school for the applicable school budget 11 year shall be eligible to receive an education savings account 12 payment. 13 Sec. 9. Section 257.11B, subsection 4, Code 2024, is amended 14 to read as follows: 15 4. Each education savings account payment shall be equal to 16 either of the following: 17 a. For a student enrolled in kindergarten through grade 18 twelve, the regular program state cost per pupil for the same 19 school budget year. 20 b. For a pupil enrolled in an approved nonpublic program, 21 the regular program state cost per pupil for the same school 22 budget year multiplied by fifty percent. 23 Sec. 10. EMERGENCY RULES. The state board of education 24 may adopt emergency rules under section 17A.4, subsection 3, 25 and section 17A.5, subsection 2, paragraph “b”, to implement 26 the provisions of this Act and the rules shall be effective 27 immediately upon filing unless a later date is specified in the 28 rules. Any rules adopted in accordance with this section shall 29 also be published as a notice of intended action as provided 30 in section 17A.4. 31 Sec. 11. EFFECTIVE DATE. This Act, being deemed of 32 immediate importance, takes effect upon enactment. 33 EXPLANATION 34 The inclusion of this explanation does not constitute agreement with 35 -3- LSB 5688YH (3) 90 dg/jh 3/ 5

H.F. 2353 the explanation’s substance by the members of the general assembly. 1 This bill relates to preschool for four-year-old children. 2 The bill requires that each statewide voluntary preschool 3 program (SVPP) offered by a school district to include 20 hours 4 of instruction per week for children whose household income is 5 below 185 percent of the federal poverty level (FPL) applicable 6 to the family’s size. Currently, each SVPP is only required to 7 offer 10 hours of instruction per week for an enrolled child. 8 A school district with an approved SVPP is funded in part by 9 preschool foundation aid payments. The preschool foundation 10 aid is calculated by multiplying the regular program state cost 11 per pupil by the school district’s preschool budget enrollment. 12 Currently, the preschool budget enrollment for a given year 13 is calculated by multiplying the number of eligible students 14 enrolled in the preschool program by 50 percent. 15 The bill changes the calculation for preschool budget 16 enrollment to the sum of the actual number of eligible 17 students who receive 20 hours per week of instruction and whose 18 household income is less than 185 percent of the FPL plus 50 19 percent of all other eligible students. 20 The education savings account (ESA) program is a program 21 established to assist pupils who attend nonpublic schools in 22 paying for qualified educational expenses including but not 23 limited to tuition, tutoring or cognitive skill training fees, 24 educational therapy costs, software expenses, and expenses 25 related to course materials. Under current law, students 26 enrolled in a preschool program are not eligible for the ESA 27 program. 28 The bill defines “approved nonpublic program” as an 29 accredited nonpublic school’s program for four-year-old 30 children approved by the department of education to provide 31 high-quality preschool instruction. 32 The bill requires the state board of education to adopt rules 33 to define the requirements for an accredited nonpublic school 34 preschool program to be approved for the purposes of qualifying 35 -4- LSB 5688YH (3) 90 dg/jh 4/ 5

H.F. 2353 for payments from an ESA. The bill prohibits such rules from 1 requiring an approved nonpublic program to retain the services 2 of a licensed teacher for the approved nonpublic program, 3 partner or collaborate with a school district, or partner or 4 collaborate with community stakeholders. 5 The bill provides that all children eligible to participate 6 in preschool programming provided by a school district through 7 the statewide voluntary preschool program are eligible to 8 participate in an approved nonpublic program. 9 The bill makes tuition for an approved nonpublic program a 10 qualified expense for the purposes of the ESA program. 11 The bill makes resident pupils who are eligible to enroll in 12 an approved nonpublic program eligible for the ESA program for 13 school budget years beginning on or after July 1, 2024. 14 The bill sets ESA payments for pupils enrolled in an approved 15 nonpublic school in an amount equal to the regular program 16 state cost per pupil for the school budget year multiplied 17 by 50 percent, which is the same amount per pupil a school 18 district receives for preschool students under current law for 19 programs that offer 10 hours of instruction per week. 20 The bill allows the state board of education to adopt 21 emergency rules to implement the provisions of the bill. 22 The bill takes effect upon enactment. 23 -5- LSB 5688YH (3) 90 dg/jh 5/ 5