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Senate
File
2060
-
Introduced
SENATE
FILE
2060
BY
SINCLAIR
A
BILL
FOR
An
Act
relating
to
eligibility
standards
for
certain
education
1
programs
and
tax
provisions
based
on
religious
or
sectarian
2
use
or
purpose,
and
including
retroactive
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
Section
261A.34,
subsection
4,
Code
2026,
is
1
amended
to
read
as
follows:
2
4.
“Property”
means
the
real
estate
upon
which
a
project
3
is
or
will
be
located,
including
equipment,
machinery,
and
4
other
similar
items
necessary
or
convenient
for
the
operation
5
of
the
project
in
the
manner
for
which
its
use
is
intended,
6
but
not
including
such
items
as
fuel,
supplies,
or
other
items
7
that
are
customarily
deemed
to
result
in
a
current
operation
8
charge.
Property
does
not
include
property
used
or
to
be
used
9
primarily
for
sectarian
instruction
or
study,
or
as
a
place
for
10
devotional
activities
or
religious
worship,
or
any
property
11
which
is
used
or
to
be
used
primarily
in
connection
with
any
12
part
of
the
program
of
a
school
or
department
of
divinity
13
for
any
religious
denomination
or
the
training
of
ministers,
14
priests,
rabbis,
or
other
professional
persons
in
the
field
of
15
religion.
16
Sec.
2.
Section
261E.6,
subsection
3,
Code
2026,
is
amended
17
to
read
as
follows:
18
3.
Authorization.
To
participate
in
this
program,
an
19
eligible
student
shall
make
application
to
an
eligible
20
postsecondary
institution
to
allow
the
eligible
student
to
21
enroll
for
college
credit
in
a
nonsectarian
course
offered
at
22
the
institution.
A
comparable
course,
as
defined
in
rules
23
adopted
by
the
board
of
directors
of
the
school
district
24
consistent
with
department
administrative
rule,
must
not
be
25
offered
by
the
school
district
or
accredited
nonpublic
school
26
the
student
attends.
A
course
is
ineligible
for
purposes
27
of
this
section
if
the
school
district
has
a
contractual
28
agreement
with
the
eligible
postsecondary
institution
under
29
section
261E.8
that
meets
the
requirements
of
section
257.11,
30
subsection
3
,
and
the
course
may
be
delivered
through
such
an
31
agreement
in
accordance
with
section
257.11,
subsection
3
.
32
If
the
postsecondary
institution
accepts
an
eligible
student
33
for
enrollment
under
this
section
,
the
institution
shall
send
34
written
notice
to
the
student,
the
student’s
parent
or
legal
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guardian
in
the
case
of
a
minor
child,
and
the
student’s
1
school
district
or
accredited
nonpublic
school
and
the
school
2
district
in
the
case
of
a
nonpublic
school
student,
or
the
Iowa
3
school
for
the
deaf.
The
notice
shall
list
the
course,
the
4
clock
hours
the
student
will
be
attending
the
course,
and
the
5
number
of
hours
of
college
credit
that
the
eligible
student
6
will
receive
from
the
eligible
postsecondary
institution
upon
7
successful
completion
of
the
course.
8
Sec.
3.
Section
261E.8,
subsections
1
and
3,
Code
2026,
are
9
amended
to
read
as
follows:
10
1.
A
district-to-community
college
sharing
or
concurrent
11
enrollment
program
is
established
to
be
administered
by
the
12
department
to
promote
rigorous
academic
or
career
and
technical
13
pursuits
and
to
provide
a
wider
variety
of
options
to
high
14
school
students
to
enroll
in
eligible
nonsectarian
courses
at
15
or
through
community
colleges
established
under
chapter
260C
.
16
The
program
shall
be
made
available
to
all
resident
students
17
in
grades
nine
through
twelve.
Notice
of
the
availability
of
18
the
program
shall
be
included
in
a
school
district’s
student
19
registration
handbook
and
the
handbook
shall
identify
which
20
courses,
if
successfully
completed,
generate
college
credit
21
under
the
program.
A
student
and
the
student’s
parent
or
legal
22
guardian
shall
also
be
made
aware
of
this
program
as
a
part
of
23
the
development
of
the
student’s
career
and
academic
plan
in
24
accordance
with
section
279.61
.
25
3.
A
student
may
make
application
to
a
community
college
and
26
the
school
district
to
allow
the
student
to
enroll
for
college
27
credit
in
a
nonsectarian
course
offered
by
the
community
28
college.
A
comparable
course,
as
defined
in
rules
adopted
29
by
the
board
of
directors
of
the
school
district,
must
not
30
be
offered
by
the
school
district
or
accredited
nonpublic
31
school
which
the
student
attends.
The
school
board
shall
32
annually
approve
courses
to
be
made
available
for
high
school
33
credit
using
locally
developed
criteria
that
establishes
34
which
courses
will
provide
the
student
with
academic
rigor
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and
will
prepare
the
student
adequately
for
transition
to
a
1
postsecondary
institution.
If
a
community
college
accepts
a
2
student
for
enrollment
under
this
section
,
the
school
district,
3
in
collaboration
with
the
community
college,
shall
send
4
written
notice
to
the
student,
the
student’s
parent
or
legal
5
guardian
in
the
case
of
a
minor
child,
and
the
student’s
school
6
district.
The
notice
shall
list
the
course,
the
clock
hours
7
the
student
will
be
attending
the
course,
and
the
number
of
8
hours
of
college
credit
that
the
student
will
receive
from
the
9
community
college
upon
successful
completion
of
the
course.
10
Sec.
4.
Section
301.1,
subsection
2,
Code
2026,
is
amended
11
to
read
as
follows:
12
2.
Textbooks
adopted
and
purchased
by
a
school
district
13
shall,
to
the
extent
funds
are
appropriated
by
the
general
14
assembly,
be
made
available
to
pupils
attending
accredited
15
nonpublic
schools
upon
request
of
the
pupil
or
the
pupil’s
16
parent
under
comparable
terms
as
made
available
to
pupils
17
attending
public
schools.
If
the
general
assembly
appropriates
18
moneys
for
purposes
of
making
textbooks
available
to
accredited
19
nonpublic
school
pupils,
the
department
of
education
shall
20
ascertain
the
amount
available
to
a
school
district
for
the
21
purchase
of
nonsectarian,
nonreligious
textbooks
for
pupils
22
attending
accredited
nonpublic
schools.
The
amount
shall
be
23
in
the
proportion
that
the
basic
enrollment
of
a
participating
24
accredited
nonpublic
school
bears
to
the
sum
of
the
basic
25
enrollments
of
all
participating
accredited
nonpublic
schools
26
in
the
state
for
the
budget
year.
For
purposes
of
this
27
section
,
a
“participating
accredited
nonpublic
school”
means
28
an
accredited
nonpublic
school
that
submits
a
written
request
29
on
behalf
of
the
school’s
pupils
in
accordance
with
this
30
subsection
,
and
that
certifies
its
actual
enrollment
to
the
31
department
of
education
by
October
1,
annually.
By
November
32
1,
annually,
the
department
of
education
shall
certify
to
33
the
director
of
the
department
of
administrative
services
34
the
annual
amount
to
be
paid
to
each
school
district,
and
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the
director
of
the
department
of
administrative
services
1
shall
draw
warrants
payable
to
school
districts
in
accordance
2
with
this
subsection
.
For
purposes
of
this
subsection
,
3
an
accredited
nonpublic
school’s
enrollment
count
shall
4
include
only
students
who
are
residents
of
Iowa.
The
costs
5
of
providing
textbooks
to
accredited
nonpublic
school
pupils
6
as
provided
in
this
subsection
shall
not
be
included
in
the
7
computation
of
district
cost
under
chapter
257
,
but
shall
be
8
shown
in
the
budget
as
an
expense
from
miscellaneous
income.
9
Textbook
expenditures
made
in
accordance
with
this
subsection
10
shall
be
kept
on
file
in
the
school
district.
In
the
event
11
that
a
participating
accredited
nonpublic
school
physically
12
relocates
to
another
school
district,
textbooks
purchased
for
13
the
nonpublic
school
with
funds
appropriated
for
purposes
14
of
this
chapter
shall
be
transferred
to
the
school
district
15
in
which
the
nonpublic
school
has
relocated
and
may
be
made
16
available
to
the
nonpublic
school.
Funds
distributed
to
17
a
school
district
for
purposes
of
purchasing
textbooks
in
18
accordance
with
this
subsection
which
remain
unexpended
and
19
available
for
the
purchase
of
textbooks
for
the
nonpublic
20
school
that
relocated
in
the
fiscal
year
in
which
the
funds
21
were
distributed
shall
also
be
transferred
to
the
school
22
district
in
which
the
nonpublic
school
has
relocated.
23
Sec.
5.
Section
331.901,
subsection
5,
Code
2026,
is
amended
24
by
striking
the
subsection.
25
Sec.
6.
Section
331.901,
subsection
7,
Code
2026,
is
amended
26
to
read
as
follows:
27
7.
A
county
officer,
deputy
officer,
or
employee
who
28
violates
subsection
4
or
5
is
guilty
of
a
simple
misdemeanor.
29
Sec.
7.
Section
422.12,
subsection
1,
paragraphs
e
and
f,
30
Code
2026,
are
amended
to
read
as
follows:
31
e.
“Textbooks”
means
books
and
other
instructional
materials
32
and
equipment
used
in
elementary
and
secondary
schools
in
33
teaching
only
those
subjects
legally
and
commonly
taught
in
34
public
elementary
and
secondary
schools
in
this
state
and
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does
not
include
instructional
books
and
materials
used
in
1
the
teaching
of
religious
tenets,
doctrines,
or
worship,
the
2
purpose
of
which
is
to
inculcate
those
tenets,
doctrines,
or
3
worship
.
“Textbooks”
includes
books
or
materials
used
for
4
extracurricular
activities
including
sporting
events,
musical
5
or
dramatic
events,
speech
activities,
driver’s
education,
or
6
programs
of
a
similar
nature.
7
f.
“Tuition”
means
any
charges
for
the
expenses
of
8
personnel,
buildings,
equipment,
and
materials
other
than
9
textbooks,
and
other
expenses
of
elementary
or
secondary
10
schools
which
relate
to
the
teaching
only
of
those
subjects
11
legally
and
commonly
taught
in
public
elementary
and
12
secondary
schools
in
this
state
and
which
do
not
relate
to
13
the
teaching
of
religious
tenets,
doctrines,
or
worship,
the
14
purpose
of
which
is
to
inculcate
those
tenets,
doctrines,
or
15
worship
.
“Tuition”
includes
those
expenses
which
relate
to
16
extracurricular
activities
including
sporting
events,
musical
17
or
dramatic
events,
speech
activities,
driver’s
education,
or
18
programs
of
a
similar
nature.
19
Sec.
8.
Section
422.12C,
subsection
2,
paragraph
b,
20
subparagraph
(2),
Code
2026,
is
amended
by
striking
the
21
subparagraph.
22
Sec.
9.
RETROACTIVE
APPLICABILITY.
The
following
sections
23
of
this
Act
apply
retroactively
to
January
1,
2026,
for
tax
24
years
beginning
on
or
after
that
date:
25
1.
The
section
of
this
Act
amending
section
422.12,
26
subsection
1,
paragraphs
“e”
and
“f”.
27
2.
The
section
of
this
Act
amending
section
422.12C,
28
subsection
2,
paragraph
“b”,
subparagraph
(2).
29
EXPLANATION
30
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
31
the
explanation’s
substance
by
the
members
of
the
general
assembly.
32
This
bill
amends
and
strikes
statutory
language
to
remove
33
exclusions
and
limitations
based
on
religious
or
sectarian
use
34
from
multiple
state
programs
and
tax
provisions.
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The
bill
amends
the
higher
education
facilities
program
by
1
removing
the
exclusion
of
property
used
for
sectarian
study
2
from
the
definition
of
eligible
property.
3
The
bill
amends
the
postsecondary
enrollment
options
program
4
and
the
district-to-community
college
sharing
or
concurrent
5
enrollment
program
by
removing
the
nonsectarian
course
6
requirement.
7
The
bill
amends
textbook
assistance
for
accredited
nonpublic
8
schools
by
removing
religious
limitations
on
the
type
of
9
textbooks
that
may
be
purchased.
10
The
bill
strikes
duties
of
county
officers
that
prohibit
11
the
appropriation,
grant,
or
loan
of
public
funds
to
certain
12
institutions
or
entities
under
ecclesiastical
or
sectarian
13
management
or
control
and
makes
a
conforming
change
as
result
14
of
the
strike.
15
The
bill
removes
exclusions
of
sectarian
books
and
expenses
16
that
relate
to
the
teaching
of
religion
from
the
definitions
of
17
textbooks
and
tuition
for
purposes
of
the
tuition
and
textbook
18
tax
credit.
This
provision
of
the
bill
applies
retroactively
19
to
January
1,
2026,
for
tax
years
beginning
on
or
after
that
20
date.
21
Lastly,
the
bill
strikes
exclusions
of
certain
religious
22
services,
materials,
or
activities
from
the
definition
of
23
“early
childhood
development
expenses”
for
purposes
of
the
24
early
childhood
development
tax
credit.
This
provision
of
the
25
bill
applies
retroactively
to
January
1,
2026,
for
tax
years
26
beginning
on
or
after
that
date.
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