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SF2231 • 2026

A bill for an act relating to education, including by modifying provisions related to the protected speech and expression rights of students, modifying provisions related to the duties of the department of education, and modifying eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, providing civil penalties, and including retroactive applicability provisions. (Formerly SF 2060 .) Effective date: 07/01/2026. Applicability date: 01/01/2026.

A bill for an act relating to education, including by modifying provisions related to the protected speech and expression rights of students, modifying provisions related to the duties of the department of education, and modifying eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, providing civil penalties, and including retroactive applicability provisions. (Formerly SF 2060 .) Effective date: 07/01/2026. Applicability date: 01/01/2026.

Education Taxes
Enacted

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

Sponsor
COMMITTEE ON EDUCATION
Last action
2026-05-22
Official status
Fiscal note .
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on enforcement mechanisms and penalties for non-compliance with the new requirements.

Education Act Amendments

This act modifies rules related to students' speech rights and duties of the education department.

What This Bill Does

  • Requires schools to distribute guidance on religious expression from the U.S. Department of Education annually.
  • Schools must develop training programs about protected prayer and religious expression in public schools.

Who It Names or Affects

  • Students and their rights to express religion in public schools
  • School districts, charter schools

Terms To Know

constitutionally protected prayer and religious expression
Activities related to personal faith that are allowed under the U.S. Constitution.
community-based provider
An organization outside of a school district or government entity that provides educational services, such as preschool programs.

Limits and Unknowns

  • The bill does not specify how schools will enforce the new requirements.
  • It is unclear what penalties might apply if these rules are not followed by schools and providers.

Bill History

  1. 2026-05-22 Iowa Legislature

    Fiscal note .

  2. 2026-05-19 Iowa Legislature

    Signed by Governor .

  3. 2026-05-05 Iowa Legislature

    Reported correctly enrolled, signed by President and Speaker, and sent to Governor.

  4. 2026-04-20 Iowa Legislature

    Message from Senate. H.J. 948 .

  5. 2026-04-20 Iowa Legislature

    Immediate message. S.J. 831 .

  6. 2026-04-20 Iowa Legislature

    Passed Senate , yeas 28, nays 16. S.J. 830 .

  7. 2026-04-20 Iowa Legislature

    Senate concurred with S-5177 . S.J. 830 .

  8. 2026-04-20 Iowa Legislature

    Fiscal note .

  9. 2026-04-14 Iowa Legislature

    Explanation of vote. H.J. 898 .

  10. 2026-04-14 Iowa Legislature

    Explanation of vote. H.J. 898 .

  11. 2026-04-14 Iowa Legislature

    Explanation of vote. H.J. 898 .

  12. 2026-04-09 Iowa Legislature

    Message from House, with amendment S-5177 . S.J. 763 .

  13. 2026-04-08 Iowa Legislature

    Immediate message. H.J. 863 .

  14. 2026-04-08 Iowa Legislature

    Passed House , yeas 63, nays 25. H.J. 862 .

  15. 2026-04-08 Iowa Legislature

    Motion to suspend rules failed. H.J. 862 .

  16. 2026-04-08 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8313 , yeas 23, nays 65. H.J. 861 .

  17. 2026-04-08 Iowa Legislature

    Point of order raised on Amendment H-8313 , ruled not germane. H.J. 861 .

  18. 2026-04-08 Iowa Legislature

    Amendments H-8310 , H-8311 , H-8312 withdrawn. H.J. 861 .

  19. 2026-04-08 Iowa Legislature

    Amendment H-8316 adopted. H.J. 861 .

  20. 2026-04-08 Iowa Legislature

    Amendment H-8268 adopted, as amended. H.J. 860 .

  21. 2026-04-08 Iowa Legislature

    Motion to suspend rules prevailed. H.J. 860 .

  22. 2026-04-08 Iowa Legislature

    Motion to suspend rules for immediate consideration of amendment H-8268 , as amended, yeas 64, nays 24. H.J. 860 .

  23. 2026-04-08 Iowa Legislature

    Point of order raised on amendment H-8268 , as amended, ruled not germane. H.J. 859 .

  24. 2026-04-08 Iowa Legislature

    Amendment H-8309 to amendment H-8268 withdrawn. H.J. 859 .

  25. 2026-04-08 Iowa Legislature

    Amendment H-8308 to amendment H-8268 out of order. H.J. 859 .

  26. 2026-04-08 Iowa Legislature

    Amendment H-8315 to amendment H-8268 adopted. H.J. 859 .

  27. 2026-04-08 Iowa Legislature

    Amendment H-8308 to amendment H-8268 deferred. H.J. 859 .

  28. 2026-04-08 Iowa Legislature

    Amendment H-8307 to amendment H-8268 withdrawn. H.J. 859 .

  29. 2026-04-08 Iowa Legislature

    Amendment H-8267 withdrawn. H.J. 859 .

  30. 2026-04-08 Iowa Legislature

    Unanimous consent for immediate consideration. H.J. 858 .

  31. 2026-04-07 Iowa Legislature

    Amendment H-8307 , H-8308 , H-8309 , H-8310 , H-8311 , H-8312 , H-8313 , H-8315 , H-8316 filed. H.J. 838 .

  32. 2026-04-07 Iowa Legislature

    Placed on Ways and Means calendar. H.J. 837 .

  33. 2026-04-07 Iowa Legislature

    Committee vote: Yeas, 17. Nays, 8. H.J. 837 .

  34. 2026-04-07 Iowa Legislature

    Committee report, recommending passage. H.J. 837 .

  35. 2026-04-06 Iowa Legislature

    Rereferred to Ways and Means. H.J. 820 .

  36. 2026-03-26 Iowa Legislature

    Amendment H-8268 filed. H.J. 763 .

  37. 2026-03-26 Iowa Legislature

    Amendment H-8267 filed. H.J. 763 .

  38. 2026-03-26 Iowa Legislature

    Placed on calendar under unfinished business. H.J. 760 .

  39. 2026-03-19 Iowa Legislature

    Placed on calendar. H.J. 704 .

  40. 2026-03-19 Iowa Legislature

    Committee vote: Yeas, 16. Nays, 7. H.J. 704 .

  41. 2026-03-19 Iowa Legislature

    Committee report, recommending passage. H.J. 704 .

  42. 2026-03-16 Iowa Legislature

    Subcommittee recommends passage.

  43. 2026-03-10 Iowa Legislature

    Subcommittee Meeting: 03/16/2026 12:45PM RM 102.

  44. 2026-03-10 Iowa Legislature

    Subcommittee: Fett, Gehlbach and Matson. H.J. 632 .

  45. 2026-03-04 Iowa Legislature

    Read first time, referred to Education. H.J. 528 .

  46. 2026-03-03 Iowa Legislature

    Message from Senate. H.J. 515 .

  47. 2026-03-03 Iowa Legislature

    Immediate message. S.J. 448 .

  48. 2026-03-03 Iowa Legislature

    Passed Senate , yeas 30, nays 14. S.J. 446 .

  49. 2026-03-02 Iowa Legislature

    Fiscal note .

  50. 2026-02-09 Iowa Legislature

    Committee report, approving bill. S.J. 226 .

  51. 2026-02-09 Iowa Legislature

    Introduced, placed on calendar. S.J. 222 .

Official Summary Text

A bill for an act relating to education, including by modifying provisions related to the protected speech and expression rights of students, modifying provisions related to the duties of the department of education, and modifying eligibility and participation requirements for certain education programs, preschool programs, and tax provisions, providing civil penalties, and including retroactive applicability provisions. (Formerly SF 2060 .) Effective date: 07/01/2026. Applicability date: 01/01/2026.

Current Bill Text

Read the full stored bill text
STATE OF IOWA
KIM REYNOLDS
GOVERNOR
May 19, 2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 2231, an Act relating to education, including by modifying provisions related
to the protected speech and expression rights of students, modifying provisions related to
the duties of the department of education, and modifying eligibility and participation
requirements for certain education programs, preschool programs, and tax provisions,
providing civil penalties, and including retroactive applicability provisions.
The above Senate File is hereby approved on this date.
Sincerely,
Kim ^ynolds
Govemor of low
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
MAIKTAI
Senate File 2231
AN ACT
RELATING TO EDUCATION, INCLUDING BY MODIFYING PROVISIONS
RELATED TO THE PROTECTED SPEECH AND EXPRESSION RIGHTS OF
STUDENTS, MODIFYING PROVISIONS RELATED TO THE DUTIES OF
THE DEPARTMENT OF EDUCATION, AND MODIFYING ELIGIBILITY
AND PARTICIPATION REQUIREMENTS FOR CERTAIN EDUCATION
PROGRAMS, PRESCHOOL PROGRAMS, AND TAX PROVISIONS, PROVIDING
CIVIL PENALTIES, AND INCLUDING RETROACTIVE APPLICABILITY
PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 256.9, Code 2026, is amended by adding
the following new subsections:
NEW SUBSECTION. 80. a. Annually distribute the most recent
version of the United States department of education's guidance
Senate File 2231, p. 2
related to constitutionally protected prayer and religious
expression in public elementary and secondary schools to all
of the following individuals:
(1) Each superintendent employed by each school district.
(2) Each principal employed by each charter school
established pursuant to chapter 256E.
b. Each superintendent employed by a school district that
receives the electronic communication containing the most
recent version of the United States department of education's
guidance related to constitutionally protected prayer and
religious expression in public elementary and secondary schools
shall distribute the guidance to each member of the board of
directors of the school district, each principal employed by
the school district, and each teacher employed by the school
district.
c. Each principal or head of a charter school employed by a
charter school established under chapter 256E that receives the
electronic communication containing the most recent version of
the United States department of education's guidance related to
constitutionally protected prayer and religious expression in
public elementary and secondary schools shall distribute the
guidance to each member of the governing board of the charter
school and each teacher employed by the charter school.
d. Publish on the department's internet site a link to
the most recent version of the United States department of
education's guidance related to constitutionally protected
prayer and religious expression in public elementary and
secondary schools.
e. Develop and distribute to school districts, charter
schools established pursuant to chapter 256E, and charter
schools and innovation zone schools established pursuant to
chapter 256F a professional development training program
regarding constitutionally protected prayer and religious
expression in public elementary and secondary schools.
NEW SUBSECTION. 81. Develop and distribute to school
districts, charter schools established pursuant to chapter
256E, and charter schools and innovation zone schools
established pursuant to chapter 256F a model policy that, if
adopted by a school district, charter school, or innovation
Senate File 2231/ p. 3
zone school, would satisfy the school district's, charter
school's, or innovation zone school's responsibilities under
section 279.89, subsection 4, paragraph , relating to
the adoption of policies to ensure compliance with federal
religious expression standards^
Sec. 2. Section 256C.3, subsection 4, paragraph b. Code
2026, is amended to read as follows:
b, (1) Subject to implementation of chapter 28E agreements
between a school district and community-based providers of
services to four-year-old children, a four-year-old child who
is enrolled in a child care center or child development home
licensed or registered under chapter 237A, or in an existing
public or private preschool program, shall be eligible for
services provided by the school district's local preschool
program.
(2) Upon the request of a community-based provider, a
school district shall enter into a chapter 28E agreement with a
community-based provider to allow the community-based provider
to provide high-quality instruction as part of the approved
local program. A community-based provider participating in
the statewide voluntary preschool program pursuant to this
paragraph shall comply with the requirements of subsections 2
and 3 under the authority of the local school district.
(3) A chapter 28E agreement entered into pursuant to this
paragraph shall not limit the number of eligible students who
may receive high-quality instruction from a community-based
provider as part of the approved local program.
(4) (a) This paragraph shall not be construed to authorize
the state or any political subdivision of the state to exercise
authority over any community-based provider or construed to
require a community-based provider to modify its academic
standards for admission or educational program in order to
receive preschool foundation aid pursuant to section 256C.4,
subsection 1, paragraph
(b) This paragraph shall not be construed to expand the
authority of the state or any political subdivision of the
state to impose regulations upon any community-based provider
that are not necessary to implement the community-based
provider's participation in the preschool program.
Senate Pile 2231, p. 4
(c) A community-based provider that accepts preschool
foundation aid pursuant to section 256C.4, subsection 1,
paragraph is not an agent of this state or of a political
subdivision of this state.
(d) Rules adopted by the state board to implement this
chapter that impose an undue burden on a community-based
provider are invalid.
(e) A community-based provider that accepts preschool
foundation aid pursuant to section 256C.4, subsection 1,
paragraph shall be given the maximum freedom possible to
provide for the educational needs of the children participating
in the community-based provider's program, consistent with
state and federal law.
Sec. 3. Section 256E.7, subsection 2, Code 2026, is amended
by adding the following new paragraph:
NEW PARAGRAPH. Os. Be subject to and comply with the
requirements of section 279.89 relating to protected speech or
expression in the same manner as a school district.
Sec. 4. Section 256F,4, subsection 2, Code 2026, is amended
by adding the following new paragraph:
NEW PARAGRAPH. Oq, Be subject to and comply with the
requirements of section 279.89 relating to protected speech or
expression in the same manner as a school district.
Sec. 5. Section 261A.34, subsection 4, Code 2026, is amended
to read as follows:
4. '^Property'' me&ns the real estate upon which a project
is or will be located, including equipment, machinery, and
other similar items necessary or convenient for the operation
of the project in the manner for which its use is intended,
but not including such items as fuel, supplies, or other items
that are customarily deemed to result in a current operation
charge. Property does not include property used or to be used
primarily for sectarian instruction or study,—or as a plaoo for
devotional activitiea or religious worship, or any property
which is used or to be uood primarily in connection with any
part of the program of a school or department of divinity
for any religious denomination or the training of miniatcro#
prioats^—rabbia, or other profcaaional persona in the field of
religion.
Senate File 2231, p. 5
Sec. 6. Section 261E.6, subsection 3, Code 2026, is amended
to read as follows:
3. Authorization, To participate in this program, an
eligible student shall make application to an eligible
postsecondary institution to allow the eligible student to
enroll for college credit in a nonaoctarian course offered at
the institution. A comparable course, as defined in rules
adopted by the board of directors of the school district
consistent with department administrative rule, must not be
offered by the school district or accredited nonpublic school
the student attends. A course is ineligible for purposes
of this section if the school district has a contractual
agreement with the eligible postsecondary institution under
section 261E.8 that meets the requirements of section 257.11,
subsection 3, and the course may be delivered through such an
agreement in accordance with section 257.11, subsection 3.
If the postsecondary institution accepts an eligible student
for enrollment under this section, the institution shall send
written notice to the student, the student's parent or legal
guardian in the case of a minor child, and the student's
school district or accredited nonpublic school and the school
district in the case of a nonpublic school student, or the Iowa
school for the deaf. The notice shall list the course, the
clock hours the student will be attending the course, and the
number of hours of college credit that the eligible student
will receive from the eligible postsecondary institution upon
successful completion of the course.
Sec. 7. Section 261E.8, subsections 1 and 3, Code 2026, are
amended to read as follows:
1. A district-to-community college sharing or concurrent
enrollment program is established to be administered by the
department to promote rigorous academic or career and technical
pursuits and to provide a wider variety of options to high
school students to enroll in eligible nonscctarian courses at
or through community colleges established under chapter 260C.
The program shall be made available to all resident students
in grades nine through twelve. Notice of the availability of
the program shall be included in a school district's student
registration handbook and the handbook shall identify which
Senate File 2231, p. 6
courses, if successfully completed, generate college credit
under the program. A student and the student's parent or legal
guardian shall also be made aware of this program as a part of
the development of the student's career and academic plan in
accordance with section 279.61.
3. A student may make application to a community college and
the school district to allow the student to enroll for college
credit in a nonscctarian course offered by the community
college, A comparable course, as defined in rules adopted
by the board of directors of the school district, must not
be offered by the school district or accredited nonpublic
school which the student attends. The school board shall
annually approve courses to be made available for high school
credit using locally developed criteria that establishes
which courses will provide the student with academic rigor
and will prepare the student adequately for transition to a
postsecondary institution. If a community college accepts a
student for enrollment under this section, the school district,
in collaboration with the community college, shall send
written notice to the student, the student's parent or legal
guardian in the case of a minor child, and the student's school
district. The notice shall list the course, the clock hours
the student will be attending the course, and the number of
hours of college credit that the student will receive from the
community college upon successful completion of the course.
Sec. 8. NEW SECTION. 279.89 Protected speech and expression
— prohibitions — enforcement.
1. A school district shall not discriminate against or
penalize a student enrolled in the school district for doing
any of the following:
a. Engaging in religious, political, or ideological speech
in the same time, place, and manner, and to the same extent,
that other similarly situated students are authorized to engage
in speech at school.
b. Expressing a religious, political, or ideological
viewpoint in the same time, place, and manner, and to the same
extent, that other similarly situated students are authorized
to express views at school.
2. A school district shall allow a student who is enrolled
Senate Pile 2231r p. 7
in the school district to engage in protected speech or
expression at school, which includes but is not limited to all
of the following activities:
a. Expressing a religious, political, or ideological
viewpoint on the topic or subject of discussion or study during
class.
b. Expressing religious, political, or ideological
viewpoints in a homework assignment, artwork, presentation, or
other written or oral assignments, without being discriminated
against or the imposition of an academic penalty based on the
religious, political, or ideological content of the student's
expressions; provided, however, that a school district shall
assess a student's written and oral assignments using ordinary
academic standards of substance and relevance and other
legitimate pedagogical concerns identified by the school
district.
c. Organizing religious, political, or ideological
gatherings or clubs before, during, or after school to the same
extent, and with the same access to school facilities, as the
school district grants to other student-initiated gatherings
and clubs.
d. Wearing clothing, accessories, and jewelry that display
religious, political, or ideological messages or symbols in the
same manner, and to the same extent, as the school district
permits other students to wear clothing, accessories, and
jewelry that display messages and symbols.
3. A school district shall not discriminate against a club
organized by a student enrolled in the school district because
of any of the following:
a. The religious, political, or ideological viewpoints
expressed by the club.
b. The religious, political, or ideological viewpoints
expressed by students who are members of the club.
c. Any requirement that the leaders or members of the club
affirm or adhere to any particular beliefs, comply with the
club's standards of conduct, or further the club's mission or
purpose, as defined by the club.
4. Each school district shall do all of the following:
a. Annually notify each employee of the school district of
Senate File 2231, p. 8
the availability of the United States department of education's
guidance related to constitutionally protected prayer and
religious expression in public elementary and secondary
schools.
b. Offer professional development opportunities to each
employee of the school district regarding constitutionally
protected prayer and religious expression in public elementary
and secondary schools to ensure understanding and compliance,
c. (1) Adopt a policy that ensures the school district
complies with federal religious expression standards.
(2) Annually certify to the department of education that the
school district is in compliance with the policy described in
subparagraph (1).
5. a. Any individual or club organized by a student
alleging a violation of subsection 1, 2, 3, or 4 by a school
district may bring a civil action for declaratory relief,
injunctive relief, monetary damages, reasonable attorney fees,
court costs, and any other appropriate relief against the
school district.
b, A court shall assess a civil penalty of not less than
five thousand dollars against a school district that fails
to comply with subsection 1, 2, 3, or 4, in addition to any
monetary damages awarded pursuant to paragraph , The
civil penalty is payable to the prevailing individual or club
organized by a student.
c. Any individual or club organized by a student aggrieved
by a school district's violation of subsection 1, 2, 3, or
4 may assert such violation as a defense or counterclaim in
any disciplinary action, civil proceeding, or administrative
proceeding that is brought against the individual or club.
d. This subsection shall not be construed to limit any other
remedies available to any individual or club organized by a
student alleging a violation of subsection 1, 2, 3, or 4 by a
school district.
e, A civil action brought under this subsection is barred
unless the action is commenced not later than two years
after the day the cause of action accrues. For purposes
of calculating this limitations period, each day that the
violation persists, including each day that a policy in
Senate File 2231, p. 9
violation of subsection 4, paragraph remains in effect,
shall constitute a new day that the cause of action has
accrued.
6. a. This section constitutes a waiver of any sovereign
immunity provided to school districts under the eleventh
amendment to the Constitution of the United States.
b. A school district that violates subsection 1, 2, 3, or
4 is not immune from suit or liability for such violation and
consents to suit in federal court for any actions arising under
this section.
7. This section shall not be construed to prevent a school
district from prohibiting, limiting, or restricting any of the
following:
a. Expression that is not protected under the first
amendment to the Constitution of the United States, including
true threats, obscenity, and expression that is directed to
provoke imminent lawless actions and likely to produce such
actions.
b. Expression that is unwelcome, and so severe, pervasive,
and subjectively and objectively offensive, that the
expression effectively denies a student access to educational
opportunities or benefits provided by the school district.
c. Conduct that intentionally, materially, and substantially
disrupts any of the following:
(1) The operations of the school district.
(2) The expressive activity of another individual if that
activity is occurring on school district property in an area
reserved for that activity under the exclusive use or control
of a particular student, group of students, or a club organized
by a student.
Sec. 9. Section 301.1, subsection 2, Code 2026, is amended
to read as follows:
2. Textbooks adopted and purchased by a school district
shall, to the extent funds are appropriated by the general
assembly, be made available to pupils attending accredited
nonpublic schools upon request of the pupil or the pupil's
parent under comparable terms as made available to pupils
attending public schools. If the general assembly appropriates
moneys for purposes of making textbooks available to accredited
Senate File 2231, p. 10
nonpublic school pupils, the department of education shall
ascertain the amount available to a school district for the
purchase of nonsectarian,—nonrcligioua textbooks for pupils
attending accredited nonpublic schools. The amount shall be
in the proportion that the basic enrollment of a participating
accredited nonpublic school bears to the sum of the basic
enrollments of all participating accredited nonpublic schools
in the state for the budget year. For purposes of this
section, a '^participating accredited nonpublic school" means
an accredited nonpublic school that submits a written request
on behalf of the school's pupils in accordance with this
subsection, and that certifies its actual enrollment to the
department of education by October 1, annually. By November
1, annually, the department of education shall certify to
the director of the department of administrative services
the annual amount to be paid to each school district, and
the director of the department of administrative services
shall draw warrants payable to school districts in accordance
with this subsection. For purposes of this subsection,
an accredited nonpublic school's enrollment count shall
include only students who are residents of Iowa. The costs
of providing textbooks to accredited nonpublic school pupils
as provided in this subsection shall not be included in the
computation of district cost under chapter 257, but shall be
shown in the budget as an expense from miscellaneous income.
Textbook expenditures made in accordance with this subsection
shall be kept on file in the school district. In the event
that a participating accredited nonpublic school physically
relocates to another school district, textbooks purchased for
the nonpublic school with funds appropriated for purposes
of this chapter shall be transferred to the school district
in which the nonpublic school has relocated and may be made
available to the nonpublic school. Funds distributed to
a school district for purposes of purchasing textbooks in
accordance with this subsection which remain unexpended and
available for the purchase of textbooks for the nonpublic
school that relocated in the fiscal year in which the funds
were distributed shall also be transferred to the school
district in which the nonpublic school has relocated.
Senate File 2231, p. 11
Sec. 10. Section 331.901, subsection 5, Code 2026, is
amended by striking the subsection.
Sec. 11. Section 331.901, subsection 7, Code 2026, is
amended to read as follows:
7. A county officer, deputy officer, or employee who
violates subsection 4 or 5 is guilty of a simple misdemeanor.
Sec. 12. Section 422.12, subsection 1, paragraphs e and f.
Code 2026, are amended to read as follows:
e, '^Textbooks" means books and other instructional materials
and equipment used in elementary and secondary schools in
teaching only those subjects legally and commonly taught in
public elementary and secondary schools in this state
does not include instructional books and materials used in
the teaching of religious tenets, doctrines, or s^orohip,—tfee
purpose of which ia to inculcate those tenets, doctrines, or
worship. ^Textbooks'* includes books or materials used for
extracurricular activities including sporting events, musical
or dramatic events, speech activities, driver's education, or
programs of a similar nature.
f. ""Tuition" means any charges for the expenses of
personnel, buildings, equipment, and materials other than
textbooks, and other expenses of elementary or secondary
schools which relate to the teaching only of those subjects
legally and commonly taught in public elementary and
secondary schools in this state and which do not relate to
the teaching of religious tonoto, doctrines, or worship, the
purpose of which ia to inculcate those tenets, doctrinoa, or
worship, ""Tuition" includes those expenses which relate to
extracurricular activities including sporting events, musical
or dramatic events, speech activities, driver's education, or
programs of a similar nature.
Sec. 13. Section 422.12C, subsection 2, paragraph b,
subparagraph (2), Code 2026, is amended by striking the
subparagraph.
Sec. 14. RETROACTIVE APPLICABILITY. The following sections
of this Act apply retroactively to January 1, 2026, for tax
years beginning on or after that date:
1. The section of this Act amending section 422.12,
subsection 1, paragraphs ^"e" and ^^f".
Senate File 2231, p. 12
2. The section of this Act amending section 422,12C,
subsection 2, paragraph subparagraph (2).
AMY SINCI^IR
President of the Senate
PAT GRASSL]
Speaker or the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 2231, Ninety-first General Assembly.
Approved
W. CHARLES SMITHSON
Secretary of the Senate
, 2026
KII%REYNDLDS
Governor