House File 2613 - Introduced HOUSE FILE 2613 BY MATSON , SCHOLTEN , SRINIVAS , WICHTENDAHL , AMOS JR. , WILBURN , RAMIREZ , WILSON , MADISON , BAETH , and CROKEN A BILL FOR An Act relating to reporting requirements for accredited 1 nonpublic schools and the department of education concerning 2 education savings account funds. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5663YH (2) 91 mb/jh

H.F. 2613 Section 1. Section 256.9, Code 2026, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 80. Compile the information submitted 3 pursuant to section 257.11B, subsections 12 and 13, and 4 submit an annual report to the general assembly not later than 5 September 1. The report shall include all of the following: 6 a. The total amount of education savings account funds 7 distributed during the preceding fiscal year. 8 b. The total amount of such funds received by accredited 9 nonpublic schools. 10 c. Expenditure information as reported pursuant to section 11 257.11B, subsection 12. 12 d. Information regarding approved applicants who declined 13 participation in the program, and pupils who withdrew from an 14 accredited nonpublic school, including the reasoning for such 15 withdrawal, as reported pursuant to section 257.11B, subsection 16 13. 17 Sec. 2. Section 257.11B, Code 2026, is amended by adding the 18 following new subsections: 19 NEW SUBSECTION . 12. a. An accredited nonpublic school that 20 accepts payment from a parent or guardian using funds from a 21 pupil’s account in the education savings account fund shall 22 annually report to the department of education, at a time and 23 in a manner prescribed by the department, all of the following: 24 (1) The total amount of education savings account funds 25 received by the school during the preceding fiscal year. 26 (2) A list of the expenditures of such funds, including 27 expenditures for salaries and infrastructure. 28 b. An accredited nonpublic school that accepts payment from 29 a parent or guardian using funds from a pupil’s account in the 30 education savings account fund shall prepare and publish an 31 annual budget in the same manner as a school district pursuant 32 to section 24.9. The budget shall clearly identify the amount 33 of education savings account funds received and the purposes 34 for which such funds are allocated. 35 -1- LSB 5663YH (2) 91 mb/jh 1/ 2

H.F. 2613 NEW SUBSECTION . 13. A parent or guardian who applies for 1 participation in the education savings account program and is 2 approved but declines to use the account, or who withdraws a 3 pupil from an accredited nonpublic school for which education 4 savings account funds were approved, shall report to the 5 department of education, at a time and in a manner prescribed 6 by the department, the reason for declining participation or 7 withdrawal. 8 EXPLANATION 9 The inclusion of this explanation does not constitute agreement with 10 the explanation’s substance by the members of the general assembly. 11 This bill relates to reporting requirements for accredited 12 nonpublic schools and the department of education concerning 13 education savings account funds. 14 The bill requires an accredited nonpublic school that 15 accepts education savings account funds to annually report to 16 the department of education the total amount of funds received 17 and how the funds were expended. The school must also prepare 18 and publish an annual budget in the same manner as a school 19 district and clearly identify the amount of education savings 20 account funds received and their intended use. 21 The bill requires a parent or guardian who is approved 22 for participation in the program but declines to use the 23 account, or who withdraws a pupil from the nonpublic school 24 after approval, to report the reason for that decision to the 25 department. 26 The bill requires the department to compile the reported 27 information and submit an annual report to the general assembly 28 by September 1 that includes information on education savings 29 account funds distributed, funds received by accredited 30 nonpublic schools, expenditure information, and participation 31 data. 32 -2- LSB 5663YH (2) 91 mb/jh 2/ 2