SF 2321 (LSB 5601XS (1) 91)

SENATE FILE 2321

BY  TRONE GARRIOTT

A BILL FOR

An Act repealing the education savings account program.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 256.9, subsection 66, Code 2026, is amended by striking the subsection.
    Sec. 2.  Section 257.10, subsection 9, paragraph c, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The unadjusted teacher salary supplement district cost is the teacher salary supplement district cost per pupil for each school district for a budget year multiplied by the sum of the budget enrollment for that school district plus the number of resident pupils in the school district that received an education savings account payment under section 257.11B for the base year.
    Sec. 3.  Section 257.10, subsection 10, paragraph c, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The unadjusted professional development supplement district cost is the professional development supplement district cost per pupil for each school district for a budget year multiplied by the sum of the budget enrollment for that school district plus the number of resident pupils in the school district that received an education savings account payment under section 257.11B for the base year.
    Sec. 4.  Section 257.10, subsection 11, paragraph c, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The unadjusted early intervention supplement district cost is the early intervention supplement district cost per pupil for each school district for a budget year multiplied by the sum of the budget enrollment for that school district plus the number of resident pupils in the school district that received an education savings account payment under section 257.11B for the base year.
    Sec. 5.  Section 257.10, subsection 12, paragraph c, subparagraph (1), Code 2026, is amended to read as follows:
   (1)  The unadjusted teacher leadership supplement district cost is the teacher leadership supplement district cost per pupil for each school district for a budget year multiplied by the sum of the budget enrollment for that school district plus the number of resident pupils in the school district that received an education savings account payment under section 257.11B for the base year.
    Sec. 6.  Section 422.7, subsection 43, Code 2026, is amended by striking the subsection.
    Sec. 7.  REPEAL.  Section 257.11B, Code 2026, is repealed.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   The education savings account program is a program that provides funds to pupils who attend nonpublic schools to pay for qualified educational expenses including but not limited to tuition, tutoring or cognitive skill training fees, educational therapy costs, software expenses, and expenses related to course materials. For school years beginning on or after July 1, 2025, each student eligible to enroll in kindergarten through grade 12 is eligible for the education savings account program.
   This bill repeals the education savings account program and makes conforming changes.