SF2137 • 2026

A bill for an act relating to the definition of qualified education expenses. (Formerly SSB 3027 .) Effective date: 07/01/2026.

Education

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: COMMITTEE ON STATE GOVERNMENT
Last action: 2026-04-09
Official status: Signed by Governor . S.J. 772 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act relating to the definition of qualified education expenses. (Formerly SSB 3027 .) Effective date: 07/01/2026.

A bill for an act relating to the definition of qualified education expenses.

What This Bill Does

A bill for an act relating to the definition of qualified education expenses.
(Formerly SSB 3027 .) Effective date: 07/01/2026.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-09 Iowa Legislature
Signed by Governor . S.J. 772 .
2026-04-09 Iowa Legislature
Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 771 .
2026-03-30 Iowa Legislature
Explanation of vote. H.J. 766 .
2026-03-24 Iowa Legislature
Message from House. S.J. 628 .
2026-03-24 Iowa Legislature
Immediate message. H.J. 742 .
2026-03-24 Iowa Legislature
Passed House , yeas 95, nays 0. H.J. 737 .
2026-03-19 Iowa Legislature
Placed on calendar. H.J. 710 .
2026-03-18 Iowa Legislature
Committee vote: Yeas, 21. Nays, 0. Excused, 2. H.J. 710 .
2026-03-18 Iowa Legislature
Committee report, recommending passage. H.J. 710 .
2026-03-10 Iowa Legislature
Subcommittee recommends passage.
2026-03-09 Iowa Legislature
Subcommittee Meeting: 03/10/2026 8:30AM House Lounge.
2026-03-05 Iowa Legislature
Subcommittee: Dunwell, Johnson, C. and Johnson, R. H.J. 601 .
2026-03-04 Iowa Legislature
Read first time, referred to State Government. H.J. 527 .
2026-03-03 Iowa Legislature
Message from Senate. H.J. 514 .
2026-03-03 Iowa Legislature
Immediate message. S.J. 450 .
2026-03-03 Iowa Legislature
Passed Senate , yeas 44, nays 0. S.J. 450 .
2026-01-28 Iowa Legislature
Committee report, approving bill. S.J. 163 .
2026-01-28 Iowa Legislature
Introduced, placed on calendar. S.J. 157 .

Official Summary Text

A bill for an act relating to the definition of qualified education expenses. (Formerly SSB 3027 .) Effective date: 07/01/2026.

Current Bill Text

Read the full stored bill text

STATE OF IOWA
KIM REYNOLDS
GOVERNOR
April 09, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 2137, an Act relating to the definition of qualified education expenses.
The above Senate File is hereby approved on this date.
SincAely,
olds
GoveTntfrof Id
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
iiiuiiiiiiiiHiHimRiHi
c;i:n 1:ral. asskmbia
Senate Pile 2137
AN ACT
RELATING TO THE DEFINITION OF QUALIFIED EDUCATION EXPENSES
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA;
Section 1. Section 12D.1, subsection 2, paragraph k. Code
2026, is amended to read as follows:
k, ^Qualified education expenses'' means the same as
^qualified higher education expenses" as defined in section
529(e)(3) of the Internal Revenue Code, as amended by Pub.—Err
Ne-s—115 07, and shall include elementary and secondary school
expenses for tuition described in section 529(c)(7) of the
Internal Revenue Code, subject to the limitations imposed by
section 529(e)(3)(A) of the Internal Revenue Code. ^Qualified
education expenses" includes expenses for the participation
in an apprenticeship program registered and certified with
the United States secretary of labor under section 1 of the
National Apprenticeship Act, 29 U.S.C. §50, and amounts paid as
Senate File 2137, p. 2
principal or interest on any qualified education loan on behalf
of a beneficiary or a sibling of the beneficiary, subject to
the limitations imposed by section 529(c)(9)(B) and (C) of the
Internal Revenue Code.
AMY SINC^IR
President of the Senate
PAT GRASSLE^y
Speaker of xhe House
I hereby certify that this bill originated in the Senate and
is known as Senate File 2137, Ninety-first General Assembly.
Approved 2026
W. CHARLES SMITHSON
the Senate
KIM
Governor