H.F. 2186 Section 1. Section 257.11B, subsections 3 and 4, Code 2026, 1 are amended to read as follows: 2 3. a. (1) On or after January 1, but on or before June 3 30, preceding the school year for which the education savings 4 account payment is requested, the parent or guardian of an 5 eligible pupil may request an education savings account payment 6 by submitting an application to the department of education. 7 (2) On or after December 1, but on or before December 20, 8 preceding the semester for which the education savings account 9 payment is requested, the parent or guardian of an eligible 10 pupil may request an education savings account payment by 11 submitting an application to the department of education. 12 b. Within thirty days following submission of an 13 application, the department of education or third-party entity 14 shall notify the parent or guardian of each pupil approved for 15 the following school year or semester and specify the amount of 16 the education savings account payment for the pupil, if known 17 at the time of the notice. As soon as practical following the 18 processing of all applications, the department of education or 19 third-party entity shall determine the number of pupils in each 20 school district approved for the school budget year and provide 21 such information to the department of management. 22 c. Education savings account payments shall only be 23 approved for one school year or one semester, as applicable, 24 and applications must be submitted annually for payments in 25 subsequent school years. 26 4. Each education savings account payment shall be equal to 27 the regular program state cost per pupil for the same school 28 budget year ; provided, however, that an education savings 29 account payment shall be equal to fifty percent of the regular 30 program state cost per pupil for the same school budget year if 31 the pupil’s parent or guardian submitted an application under 32 subsection 3, paragraph “a” , subparagraph (2) . 33 Sec. 2. Section 257.11B, subsection 6, paragraph a, Code 34 2026, is amended to read as follows: 35 -1- LSB 6731YH (1) 91 mb/jh 1/ 3

H.F. 2186 a. For each pupil approved for an education savings account 1 payment, the department of education or third-party entity 2 shall establish an individual account for that pupil in the 3 education savings account fund. The If the pupil’s parent 4 or guardian submitted an application under subsection 3, 5 paragraph “a” , subparagraph (1), the amount of the pupil’s 6 education savings account payment shall be deposited into 7 the pupil’s individual account on July 15 or thirty days 8 following submission of the application, whichever is later, 9 and such amount shall be immediately available for the payment 10 of qualified educational expenses incurred by the parent or 11 guardian for the pupil during that fiscal year using a payment 12 method authorized under subsection 5 . If the pupil’s parent or 13 guardian submitted an application under subsection 3, paragraph 14 “a” , subparagraph (2), the amount of the pupil’s education 15 savings account payment shall be deposited into the pupil’s 16 individual account within thirty days following submission of 17 the application, and such amount shall be immediately available 18 for the payment of qualified educational expenses incurred by 19 the parent or guardian for the pupil during that fiscal year 20 using a payment method authorized under subsection 5. If an 21 education savings account payment is used to satisfy tuition 22 owed to a nonpublic school, the department of education or 23 third-party entity shall pay the applicable amount to the 24 nonpublic school within thirty days. 25 EXPLANATION 26 The inclusion of this explanation does not constitute agreement with 27 the explanation’s substance by the members of the general assembly. 28 This bill modifies provisions related to application periods 29 for the education savings account program. 30 The education savings account program is a program that 31 provides funds to pupils who attend nonpublic schools to 32 pay for qualified educational expenses, including but not 33 limited to tuition, tutoring or cognitive skill training fees, 34 educational therapy costs, software expenses, and expenses 35 -2- LSB 6731YH (1) 91 mb/jh 2/ 3

H.F. 2186 related to course materials. Under current law, the parent 1 or guardian of a pupil is required to submit an application 2 for payment under the education savings account program to the 3 department of education on or after January 1, but on or before 4 June 30, preceding the school year for which the education 5 savings account payment is requested. The bill allows the 6 parent or guardian of a pupil to submit such an application on 7 or after December 1, but on or before December 20, preceding 8 the semester for which the education savings account payment 9 is requested. Additionally, under current law each education 10 savings account payment is equal to the regular program state 11 cost per pupil for the same school budget year. The bill 12 provides that, if the parent or guardian of a pupil submitted 13 such an application on or after December 1, but on or before 14 December 20, preceding the semester for which the education 15 savings account payment is requested, the education savings 16 account payment for such pupil is equal to 50 percent of the 17 regular program state cost per pupil for the same school budget 18 year. The bill also requires that, when an education savings 19 account payment is used for tuition owed to a nonpublic school, 20 the department of education or the third-party entity must 21 pay the amount to the school within 30 days. The bill makes 22 conforming changes. 23 -3- LSB 6731YH (1) 91 mb/jh 3/ 3