Bill > SF204

Introduced Session

This bill relates to education, including by modifying provisions related to private instruction, world language instruction, dual enrollment, and the tuition and textbook tax credit. DIVISION I —— PRIVATE INSTRUCTION. Current law authorizes the parent, guardian, or legal custodian of a child of compulsory attendance age to place the child under competent private instruction or independent private instruction. Current law requires a child’s parent, guardian, or legal custodian who is placing the child under competent private instruction for the first time to provide the child’s school district of residence with evidence that the child has had the immunizations required under Code section 139A.8 (immunization of children), and, if the child is elementary school age, a blood lead test. The bill strikes this requirement. Current law requires a child’s parent, guardian, or legal custodian who places the child under competent private instruction to furnish a report to the school district of residence by September 1 of the school year in which the child will be under competent private instruction that includes an outline of course of study, among other requirements. An outline of course of study must include subjects covered, lesson plans, and time spent on the areas of study. The bill requires this report to state the name and age of the child, the period of time during which the child will be under competent private instruction for the year, an outline of the course of study or texts that will be used, and the name and address of the instructor. The bill strikes the definition of “outline of course of study”. Current law provides that independent private instruction is private instruction that, among other criteria, enrolls not more than four unrelated students and does not charge tuition or fees for instruction. The bill strikes these provisions. The bill provides that independent private instruction is required to provide students in all grade levels with instruction in mathematics, reading, and language arts, and is required to provide students in grades 6 through 12 with instruction in science and social studies. The bill also provides that the students receiving independent private instruction need not be related to the primary instructor. Pursuant to administrative rule adopted by the department of education, a child under dual enrollment must receive at least one-quarter of the child’s instruction by way of competent private instruction and no more than three-quarters by way of a school district’s academic programs. The bill renders the department’s administrative rule void by providing that a child who is enrolled in a school district for dual enrollment purposes may receive any amount of instruction by way of the school district’s academic programs, including offerings pursuant to Code chapter 261E (senior year plus program). The bill provides that a diploma or credential issued by a person who administers a program of secondary education under competent private instruction or independent private instruction pursuant to Code chapter 299A (private instruction) shall be deemed sufficient to demonstrate that the recipient has completed the program of secondary education and has attained the equivalent of a high school diploma. This provision takes effect upon enactment and applies to any diplomas or credentials issued before, on, or after the new Code section’s effective date. The bill prohibits the state, a political subdivision of the state, a community college, institutions of higher education under the control of the state board of regents, or an accredited private institution from discriminating against any individual based on the source of the individual’s diploma or credential and shall treat a diploma or credential awarded for completion of a program of secondary education under competent private instruction or independent private instruction the same as a high school diploma awarded by a school district or accredited nonpublic school. This provision takes effect upon enactment and applies to any diplomas or credentials issued before, on, or after the new Code section’s effective date. The bill provides that the parent, guardian, or legal custodian of a child of compulsory attendance age shall have the authority to execute any document required by law to verify the placement of a child under competent private instruction or independent private instruction, the child’s full-time or part-time status in competent private instruction or independent private instruction, the grades the child has obtained in competent private instruction or independent private instruction, or any other required educational information. DIVISION II —— WORLD LANGUAGE INSTRUCTION. The bill modifies provisions related to world language instruction in grades 9 through 12 in school districts, accredited nonpublic schools, charter schools, and innovation zone schools by prohibiting the incorporation of gender-neutral language when the world language being taught utilizes a grammatical gender system. DIVISION III —— TUITION AND TEXTBOOK TAX CREDIT. Current law establishes a tuition credit equal to 25 percent of the first $2,000 which the taxpayer has paid to others for each dependent in grades kindergarten through 12, for tuition and textbooks of each dependent who is receiving private instruction or who is attending an elementary or secondary school situated in Iowa, which school is accredited or approved under Code section 256.11, which is not operated for profit, and which adheres to the provisions of the federal Civil Rights Act of 1964 and Code chapter 216 (Iowa civil rights Act of 1965). The bill increases the amount of this tax credit to 50 percent of the first $2,000. The division applies retroactively to January 1, 2025, for tax years beginning on or after that date.

Committee Categories

Doug Campbell (R)*,  Dennis Guth (R)*,  Mike Pike (R)*,  Sandy Salmon (R)*, 

Subcommittee recommends passage. (on 02/13/2025)

Official Document