HF 88 (LSB 1502YH (4) 91)

HOUSE FILE 88

BY  GUSTOFF, DUNWELL, FETT, GEHLBACH, HENDERSON, HOLT, GOLDING, BODEN, C. JOHNSON, and CISNEROS

A BILL FOR

An Act relating to education, including by modifying provisions related to private instruction, world language instruction, dual enrollment, and the tuition and textbook tax credit, and including effective date, applicability, and retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

DIVISION I
PRIVATE INSTRUCTION

    Section 1.  Section 299.4, subsection 1, Code 2025, is amended to read as follows:
   1.  The parent, guardian, or legal custodian of a child who is of compulsory attendance age, who places the child under competent private instruction under section 299A.2, not in an accredited school or a home school assistance program operated by a school district or accredited nonpublic school, shall furnish a report in duplicate on forms provided by the public school district, to the district by September 1 of the school year in which the child will be under competent private instruction. The secretary shall retain and file one copy and forward the other copy to the district’s area education agency. The report shall state the name and age of the child, the period of time during which the child has been or will be under competent private instruction for the year, an outline of the course of study, or texts that will be used, and the name and address of the instructor. The parent, guardian, or legal custodian of a child, who is placing the child under competent private instruction for the first time, shall also provide the district with evidence that the child has had the immunizations required under section 139A.8, and, if the child is elementary school age, a blood lead test in accordance with section 135.105D. The term “outline of course of study” shall include subjects covered, lesson plans, and time spent on the areas of study.
    Sec. 2.  Section 299A.1, subsection 2, paragraph b, Code 2025, is amended to read as follows:
   b.  “Independent private instruction” means private instruction that meets the following criteria:
   (1)  Is not accredited.
   (2)  Enrolls not more than four unrelated students.
   (3)  Does not charge tuition, fees, or other remuneration for instruction.
   (4)  (2)  Provides private or religious-based instruction as its primary purpose.
   (5)  (3)  Provides enrolled students in all grade levels with instruction in mathematics, reading, and language arts, science, and social studies.
   (4)  Provides students in grades six through twelve with instruction in science and social studies.
   (6)  (5)  Provides, upon written request from the superintendent of the school district in which the independent private instruction is provided, or from the director of the department of education, a report identifying the primary instructor, location, name of the authority responsible for the independent private instruction, and the names of the students enrolled receiving the instruction, who need not be related to the primary instructor.
   (7)  (6)  Is not a nonpublic school and does not provide competent private instruction as defined in this subsection.
   (8)  (7)  Is exempt from all state statutes and administrative rules applicable to a school, a school board, or a school district, except as otherwise provided in chapter 299 and this chapter.
    Sec. 3.  Section 299A.8, subsection 1, Code 2025, is amended to read as follows:
   1.  If a parent, guardian, or legal custodian of a school-age child who is receiving competent private instruction under this chapter submits a request, the child shall also be registered in a public school for dual enrollment purposes. If the child is enrolled in a public school district for dual enrollment purposes, the child shall be permitted to participate in any academic activities in the district and shall also be permitted to participate on the same basis as public school children in any extracurricular activities available to children in the child’s grade or group. Dual enrollment of a child solely for purposes of accessing the annual achievement evaluation shall not constitute a dual enrollment purpose.  A child who is enrolled in a public school for dual enrollment purposes may receive any amount of instruction by way of the public school’s academic programs, including offerings pursuant to chapter 261E.
    Sec. 4.  NEW SECTION.  299A.13  Diplomas and credentials.
   1.  A diploma or credential issued by a person who administers a program of secondary education under competent private instruction or independent private instruction pursuant to this chapter shall be deemed sufficient to demonstrate for all purposes that the recipient has completed the program of secondary education and has attained the equivalent of a high school diploma.
   2.  The state, a political subdivision of the state, a community college, an institution of higher education under the control of the state board of regents, or an accredited private institution as defined in section 256.183, shall not discriminate against any individual based on the source of the individual’s diploma or credential and shall treat a diploma or credential awarded for completion of a program of secondary education under competent private instruction or independent private instruction the same as a high school diploma awarded by a school district or accredited nonpublic school.
    Sec. 5.  NEW SECTION.  299A.14  Verification of enrollment.
   The parent, guardian, or legal custodian of a child of compulsory attendance age shall have the authority to execute any document required by law to verify any of the following:
   1.  The placement of a child under competent private instruction or independent private instruction.
   2.  The child’s full-time or part-time status in competent private instruction or independent private instruction.
   3.  The grades the child has obtained in competent private instruction or independent private instruction.
   4.  Any other required educational information.
    Sec. 6.  EFFECTIVE DATE.  The following, being deemed of immediate importance, take effect upon enactment:
   1.  The section of this division of this Act enacting section 299A.13.
   2.  The section of this division of this Act enacting section 299A.14.
    Sec. 7.  APPLICABILITY.  The following applies to any diplomas or credentials issued before, on, or after the effective date of this division of this Act:
   The section of this division of this Act enacting section 299A.13.
DIVISION II
WORLD LANGUAGE INSTRUCTION

    Sec. 8.  Section 256.11, subsection 5, paragraph f, Code 2025, is amended to read as follows:
   f.  Two sequential units of one world language, which may include American sign language.  The world language instruction shall not alter the world language to incorporate gender-neutral language if the world language being offered and taught utilizes a grammatical gender system. 
    Sec. 9.  Section 256E.7, subsection 2, paragraph g, Code 2025, is amended by adding the following new subparagraph:
   NEW SUBPARAGRAPH.  (3)  The educational standards established in section 256.11, subsection 5, paragraph “f”, related to the prohibition against incorporating gender-neutral language into world language instruction if the world language being taught utilizes a grammatical gender system.
    Sec. 10.  Section 256F.4, subsection 2, Code 2025, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  r.  Be subject to and comply with the requirements of section 256.11, subsection 5, paragraph “f”, relating to the prohibition against incorporating gender-neutral language into world language instruction if the world language being taught utilizes a grammatical gender system in the same manner as a school district.
DIVISION III
TUITION AND TEXTBOOK TAX CREDIT

    Sec. 11.  Section 422.12, subsection 2, paragraph b, Code 2025, is amended to read as follows:
   b.  A tuition credit equal to twenty-five fifty percent of the first two thousand dollars which the taxpayer has paid to others for each dependent in grades kindergarten through twelve, for tuition and textbooks of each dependent who is receiving private instruction or who is attending an elementary or secondary school situated in Iowa, which school is accredited or approved under section 256.11, which is not operated for profit, and which adheres to the provisions of the federal Civil Rights Act of 1964 and chapter 216. Notwithstanding any other provision, all other credits allowed under this subsection shall be deducted before the tuition credit under this paragraph. The department, when conducting an audit of a taxpayer’s return, shall also audit the tuition tax credit portion of the tax return.
    Sec. 12.  RETROACTIVE APPLICABILITY.  This division of this Act applies retroactively to January 1, 2025, for tax years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to education, including by modifying provisions related to private instruction, world language instruction, dual enrollment, and the tuition and textbook tax credit.
   DIVISION I —— PRIVATE INSTRUCTION. Current law authorizes the parent, guardian, or legal custodian of a child of compulsory attendance age to place the child under competent private instruction or independent private instruction. Current law requires a child’s parent, guardian, or legal custodian who is placing the child under competent private instruction for the first time to provide the child’s school district of residence with evidence that the child has had the immunizations required under Code section 139A.8 (immunization of children), and, if the child is elementary school age, a blood lead test. The bill strikes this requirement.
   Current law requires a child’s parent, guardian, or legal custodian who places the child under competent private instruction to furnish a report to the school district of residence by September 1 of the school year in which the child will be under competent private instruction that includes an outline of course of study, among other requirements. An outline of course of study must include subjects covered, lesson plans, and time spent on the areas of study. The bill requires this report to state the name and age of the child, the period of time during which the child will be under competent private instruction for the year, an outline of the course of study or texts that will be used, and the name and address of the instructor. The bill strikes the definition of “outline of course of study”.
   Current law provides that independent private instruction is private instruction that, among other criteria, enrolls not more than four unrelated students and does not charge tuition or fees for instruction. The bill strikes these provisions.
   The bill provides that independent private instruction is required to provide students in all grade levels with instruction in mathematics, reading, and language arts, and is required to provide students in grades 6 through 12 with instruction in science and social studies. The bill also provides that the students receiving independent private instruction need not be related to the primary instructor.
   Pursuant to administrative rule adopted by the department of education, a child under dual enrollment must receive at least one-quarter of the child’s instruction by way of competent private instruction and no more than three-quarters by way of a school district’s academic programs. The bill renders the department’s administrative rule void by providing that a child who is enrolled in a school district for dual enrollment purposes may receive any amount of instruction by way of the school district’s academic programs, including offerings pursuant to Code chapter 261E (senior year plus program).
   The bill provides that a diploma or credential issued by a person who administers a program of secondary education under competent private instruction or independent private instruction pursuant to Code chapter 299A (private instruction) shall be deemed sufficient to demonstrate that the recipient has completed the program of secondary education and has attained the equivalent of a high school diploma. This provision takes effect upon enactment and applies to any diplomas or credentials issued before, on, or after the new Code section’s effective date.
   The bill prohibits the state, a political subdivision of the state, a community college, institutions of higher education under the control of the state board of regents, or an accredited private institution from discriminating against any individual based on the source of the individual’s diploma or credential and shall treat a diploma or credential awarded for completion of a program of secondary education under competent private instruction or independent private instruction the same as a high school diploma awarded by a school district or accredited nonpublic school. This provision takes effect upon enactment and applies to any diplomas or credentials issued before, on, or after the new Code section’s effective date.
   The bill provides that the parent, guardian, or legal custodian of a child of compulsory attendance age shall have the authority to execute any document required by law to verify the placement of a child under competent private instruction or independent private instruction, the child’s full-time or part-time status in competent private instruction or independent private instruction, the grades the child has obtained in competent private instruction or independent private instruction, or any other required educational information.
   DIVISION II —— WORLD LANGUAGE INSTRUCTION. The bill modifies provisions related to world language instruction in grades 9 through 12 in school districts, accredited nonpublic schools, charter schools, and innovation zone schools by prohibiting the incorporation of gender-neutral language when the world language being taught utilizes a grammatical gender system.
   DIVISION III —— TUITION AND TEXTBOOK TAX CREDIT. Current law establishes a tuition credit equal to 25 percent of the first $2,000 which the taxpayer has paid to others for each dependent in grades kindergarten through 12, for tuition and textbooks of each dependent who is receiving private instruction or who is attending an elementary or secondary school situated in Iowa, which school is accredited or approved under Code section 256.11, which is not operated for profit, and which adheres to the provisions of the federal Civil Rights Act of 1964 and Code chapter 216 (Iowa civil rights Act of 1965). The bill increases the amount of this tax credit to 50 percent of the first $2,000. The division applies retroactively to January 1, 2025, for tax years beginning on or after that date.