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House
File
2737
-
Introduced
HOUSE
FILE
2737
BY
MATSON
,
EHLERT
,
GOSA
,
RAMIREZ
,
LEVIN
,
KURTH
,
WILBURN
,
SRINIVAS
,
B.
MEYER
,
BAGNIEWSKI
,
WICHTENDAHL
,
AMOS
JR.
,
SCHOLTEN
,
MADISON
,
BAETH
,
and
CROKEN
A
BILL
FOR
An
Act
relating
to
the
education
savings
account
program,
1
including
modifying
eligibility
provisions,
providing
2
a
future
repeal
date,
and
including
effective
date
and
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
6087YH
(5)
91
mb/md
H.F.
2737
Section
1.
Section
256.9,
subsection
66,
Code
2026,
is
1
amended
by
striking
the
subsection.
2
Sec.
2.
Section
257.10,
subsection
9,
paragraph
c,
3
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
4
(1)
The
unadjusted
teacher
salary
supplement
district
cost
5
is
the
teacher
salary
supplement
district
cost
per
pupil
for
6
each
school
district
for
a
budget
year
multiplied
by
the
sum
7
of
the
budget
enrollment
for
that
school
district
plus
the
8
number
of
resident
pupils
in
the
school
district
that
received
9
an
education
savings
account
payment
under
section
257.11B
for
10
the
base
year
.
11
Sec.
3.
Section
257.10,
subsection
10,
paragraph
c,
12
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
13
(1)
The
unadjusted
professional
development
supplement
14
district
cost
is
the
professional
development
supplement
15
district
cost
per
pupil
for
each
school
district
for
a
budget
16
year
multiplied
by
the
sum
of
the
budget
enrollment
for
that
17
school
district
plus
the
number
of
resident
pupils
in
the
18
school
district
that
received
an
education
savings
account
19
payment
under
section
257.11B
for
the
base
year
.
20
Sec.
4.
Section
257.10,
subsection
11,
paragraph
c,
21
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
22
(1)
The
unadjusted
early
intervention
supplement
district
23
cost
is
the
early
intervention
supplement
district
cost
per
24
pupil
for
each
school
district
for
a
budget
year
multiplied
25
by
the
sum
of
the
budget
enrollment
for
that
school
district
26
plus
the
number
of
resident
pupils
in
the
school
district
that
27
received
an
education
savings
account
payment
under
section
28
257.11B
for
the
base
year
.
29
Sec.
5.
Section
257.10,
subsection
12,
paragraph
c,
30
subparagraph
(1),
Code
2026,
is
amended
to
read
as
follows:
31
(1)
The
unadjusted
teacher
leadership
supplement
district
32
cost
is
the
teacher
leadership
supplement
district
cost
per
33
pupil
for
each
school
district
for
a
budget
year
multiplied
34
by
the
sum
of
the
budget
enrollment
for
that
school
district
35
-1-
LSB
6087YH
(5)
91
mb/md
1/
4
H.F.
2737
plus
the
number
of
resident
pupils
in
the
school
district
that
1
received
an
education
savings
account
payment
under
section
2
257.11B
for
the
base
year
.
3
Sec.
6.
Section
257.11B,
subsection
2,
paragraph
a,
4
subparagraph
(3),
Code
2026,
is
amended
to
read
as
follows:
5
(3)
For
the
school
budget
years
year
beginning
on
or
after
6
July
1,
2025,
and
the
school
budget
year
beginning
July
1,
7
2026,
resident
pupils
eligible
to
enroll
in
kindergarten
8
through
grade
twelve
who
attend
a
nonpublic
school
for
the
9
applicable
school
budget
year
shall
be
eligible
to
receive
an
10
education
savings
account
payment.
11
Sec.
7.
Section
257.11B,
subsection
2,
paragraph
a,
Code
12
2026,
is
amended
by
adding
the
following
new
subparagraphs:
13
NEW
SUBPARAGRAPH
.
(4)
For
the
school
budget
year
14
beginning
July
1,
2027,
resident
pupils
eligible
to
enroll
in
15
kindergarten
through
grade
twelve
who
attend
a
nonpublic
school
16
for
that
school
budget
year
shall
be
eligible
to
receive
an
17
education
savings
account
payment
if
the
pupil’s
household
has
18
an
annual
income
less
than
or
equal
to
four
hundred
percent
of
19
the
most
recently
revised
poverty
income
guidelines
published
20
by
the
United
States
department
of
health
and
human
services.
21
NEW
SUBPARAGRAPH
.
(5)
For
the
school
budget
year
22
beginning
July
1,
2028,
resident
pupils
eligible
to
enroll
in
23
kindergarten
through
grade
twelve
who
attend
a
nonpublic
school
24
for
that
school
budget
year
shall
be
eligible
to
receive
an
25
education
savings
account
payment
if
the
pupil’s
household
has
26
an
annual
income
less
than
or
equal
to
three
hundred
percent
of
27
the
most
recently
revised
poverty
income
guidelines
published
28
by
the
United
States
department
of
health
and
human
services.
29
Sec.
8.
Section
257.11B,
Code
2026,
is
amended
by
adding
the
30
following
new
subsection:
31
NEW
SUBSECTION
.
12.
This
section
is
repealed
July
1,
2029.
32
Sec.
9.
Section
422.7,
subsection
43,
Code
2026,
is
amended
33
by
striking
the
subsection.
34
Sec.
10.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
35
-2-
LSB
6087YH
(5)
91
mb/md
2/
4
H.F.
2737
2029:
1
1.
The
section
of
this
Act
amending
section
256.9,
2
subsection
66.
3
2.
The
section
of
this
Act
amending
section
257.10,
4
subsection
9,
paragraph
“c”,
subparagraph
(1).
5
3.
The
section
of
this
Act
amending
section
257.10,
6
subsection
10,
paragraph
“c”,
subparagraph
(1).
7
4.
The
section
of
this
Act
amending
section
257.10,
8
subsection
11,
paragraph
“c”,
subparagraph
(1).
9
5.
The
section
of
this
Act
amending
section
257.10,
10
subsection
12,
paragraph
“c”,
subparagraph
(1).
11
6.
The
section
of
this
Act
amending
section
422.7.
12
Sec.
11.
APPLICABILITY.
The
following
apply
July
1,
2030,
13
for
school
budget
years
beginning
on
or
after
that
date:
14
1.
The
section
of
this
Act
amending
section
257.10,
15
subsection
9,
paragraph
“c”,
subparagraph
(1).
16
2.
The
section
of
this
Act
amending
section
257.10,
17
subsection
10,
paragraph
“c”,
subparagraph
(1).
18
3.
The
section
of
this
Act
amending
section
257.10,
19
subsection
11,
paragraph
“c”,
subparagraph
(1).
20
4.
The
section
of
this
Act
amending
section
257.10,
21
subsection
12,
paragraph
“c”,
subparagraph
(1).
22
Sec.
12.
APPLICABILITY.
The
following
applies
to
tax
years
23
beginning
on
or
after
January
1,
2030:
24
The
section
of
this
division
of
this
Act
amending
section
25
422.7,
subsection
43.
26
EXPLANATION
27
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
28
the
explanation’s
substance
by
the
members
of
the
general
assembly.
29
This
bill
relates
to
eligibility
for
the
education
savings
30
account
program
and
provides
a
future
repeal
date
for
the
31
education
savings
account
program.
32
The
bill
provides
that
for
the
school
budget
year
33
beginning
July
1,
2027,
resident
pupils
eligible
to
enroll
in
34
kindergarten
through
grade
12
attending
a
nonpublic
school
are
35
-3-
LSB
6087YH
(5)
91
mb/md
3/
4
H.F.
2737
eligible
to
receive
an
education
savings
account
payment
if
the
1
pupil’s
household
annual
income
is
less
than
or
equal
to
400
2
percent
of
the
most
recently
revised
federal
poverty
income
3
guidelines.
Then,
for
the
school
budget
year
beginning
July
4
1,
2028,
resident
pupils
eligible
to
enroll
in
kindergarten
5
through
grade
12
attending
a
nonpublic
school
are
eligible
to
6
receive
an
education
savings
account
payment
if
the
pupil’s
7
household
annual
income
is
less
than
or
equal
to
300
percent
of
8
the
most
recently
revised
federal
poverty
income
guidelines.
9
The
bill
repeals
the
education
savings
account
program
10
effective
July
1,
2029.
11
The
bill
includes
future
corresponding
changes
to
other
12
provisions
of
law
relating
to
the
education
savings
account
13
program
and
specifies
applicability
for
such
changes.
14
-4-
LSB
6087YH
(5)
91
mb/md
4/
4