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Bill > SF2060


IA SF2060

IA SF2060
A bill for an act relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisions.(See SF 2231.)


summary

Introduced
01/15/2026
In Committee
01/15/2026
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

This bill amends and strikes statutory language to remove exclusions and limitations based on religious or sectarian use from multiple state programs and tax provisions. The bill amends the higher education facilities program by removing the exclusion of property used for sectarian study from the definition of eligible property. The bill amends the postsecondary enrollment options program and the district-to-community college sharing or concurrent enrollment program by removing the nonsectarian course requirement. The bill amends textbook assistance for accredited nonpublic schools by removing religious limitations on the type of textbooks that may be purchased. The bill strikes duties of county officers that prohibit the appropriation, grant, or loan of public funds to certain institutions or entities under ecclesiastical or sectarian management or control and makes a conforming change as result of the strike. The bill removes exclusions of sectarian books and expenses that relate to the teaching of religion from the definitions of textbooks and tuition for purposes of the tuition and textbook tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date. Lastly, the bill strikes exclusions of certain religious services, materials, or activities from the definition of “early childhood development expenses” for purposes of the early childhood development tax credit. This provision of the bill applies retroactively to January 1, 2026, for tax years beginning on or after that date.

AI Summary

This bill removes religious or sectarian limitations from various state education programs and tax provisions, aiming to broaden eligibility and benefits. Specifically, it allows property used for sectarian study to be eligible for the higher education facilities program, removes the requirement for courses to be nonsectarian in postsecondary enrollment options and district-to-community college sharing programs, and permits the purchase of religious textbooks for accredited nonpublic schools. Additionally, the bill strikes down a prohibition on county officers appropriating public funds to institutions under religious management and removes exclusions for religious books and expenses related to teaching religion from the tuition and textbook tax credit, with these changes applying retroactively to January 1, 2026. Finally, it removes exclusions for certain religious services, materials, or activities from the definition of "early childhood development expenses" for the early childhood development tax credit, also with retroactive applicability to January 1, 2026.

Committee Categories

Education

Sponsors (1)

Last Action

Committee report approving bill, renumbered as SF 2231. S.J. 226. (on 02/09/2026)

bill text


bill summary

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