Iowa SF 199: A bill for an act relating to the military service property tax exemption and credit by increasing the exemption amount, and including effective date and applicability provisions.

Bill Text

Senate
File
199
-
Introduced

SENATE
FILE
199

BY
DONAHUE

A
BILL
FOR

An
Act
repealing
the
education
savings
account
program.
1

BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2

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S.F.
199

Section
1.
Section
256.9,
subsection
66,
Code
2025,
is
1

amended
by
striking
the
subsection.
2

Sec.
2.
Section
257.10,
subsection
9,
paragraph
c,
3

subparagraph
(1),
Code
2025,
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
2025,
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
2025,
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
2025,
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

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S.F.
199

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
422.7,
subsection
43,
Code
2025,
is
amended
4

by
striking
the
subsection.
5

Sec.
7.
REPEAL.
Section
257.11B,
Code
2025,
is
repealed.
6

EXPLANATION
7

The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8

the
explanation’s
substance
by
the
members
of
the
general
assembly.
9

The
education
savings
account
program
is
a
program
that
10

provides
funds
to
pupils
who
attend
nonpublic
schools
to
pay
11

for
qualified
educational
expenses
including
but
not
limited
to
12

tuition,
tutoring
or
cognitive
skill
training
fees,
educational
13

therapy
costs,
software
expenses,
and
expenses
related
to
14

course
materials.
For
school
years
beginning
on
or
after
15

July
1,
2025,
each
student
eligible
to
enroll
in
kindergarten
16

through
grade
12
is
eligible
for
the
education
savings
account
17

program.
18

This
bill
repeals
the
education
savings
account
program
and
19

makes
conforming
changes.
20

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