SF 2008 (LSB 5390XS (2) 91)

SENATE FILE 2008

BY  McCLINTOCK

A BILL FOR

An Act establishing requirements related to nonpublic schools that receive tuition payments from parents or guardians whose students are participating in the education savings account program.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 257.11B, subsection 1, paragraph b, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  “Qualified educational expenses” includes tuition and fees at a nonpublic school that is in compliance with subsection 12, textbooks, fees or payments for educational therapies, including tutoring or cognitive skills training, curriculum fees, software, and materials for a course of study for a specific subject matter or grade level, tuition or fees for nonpublic online education programs, tuition for vocational and life skills education approved by the department of education, education materials and services for pupils with disabilities from an accredited provider, including the cost of paraprofessionals and assistants who are trained in accordance with state law, standardized test fees, and advanced placement examinations or examinations related to postsecondary education admission or credentialing.
    Sec. 2.  Section 257.11B, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  12.  A nonpublic school shall not receive tuition payments from parents or guardians whose students are participating in the education savings account program unless the nonpublic school satisfies all of the following requirements:
   a.  The governing body of the nonpublic school must adhere to the accountability and transparency requirements applicable to the boards of directors of school districts in the same manner as the boards of directors of school districts.
   b.  The nonpublic school must adhere to the data reporting requirements applicable to school districts in the same manner as a school district.
   c.  The nonpublic school must adhere to the auditing requirements applicable to school districts in the same manner as a school district.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill establishes requirements related to nonpublic schools that receive tuition payments from parents or guardians whose students are participating in the education savings account program. Current Code section 257.11B establishes the education savings account program, which allows for payments to be made to parents and guardians for the payment of qualified educational expenses. Current law defines “qualified educational expenses” to include tuition and fees at a nonpublic school. The bill modifies the definition of “qualified educational expenses” for purposes of the education savings account program to provide that the nonpublic school must adhere to all of the following: the accountability and transparency requirements applicable to the boards of directors of school districts, the data reporting requirements applicable to school districts, and the auditing requirements applicable to school districts.