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IA SF2183
IA SF2183A bill for an act providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the return.
summary
Introduced
02/03/2026
02/03/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill provides that taxpayers filing individual income tax returns will be allowed to designate $1 or more on the return to be paid to the public school checkoff fund. The bill creates the public school checkoff fund in the state treasury under the control of the department of management (DOM). The bill requires the department of revenue to annually remit moneys collected from the checkoff to the fund. For the fiscal year beginning July 1, 2027, and each fiscal year thereafter, moneys available in the fund are appropriated to DOM to be used to provide a funding supplement to each school district during the fiscal year. The moneys shall be distributed by DOM to each school district on a per pupil basis calculated using each school district’s budget enrollment as defined in Code section 257.6. The moneys received by a school district from the checkoff shall be considered miscellaneous income and may be used for any general fund purpose and shall not be included in district cost. The bill provides that the checkoff is eligible for placement on the individual tax return form for the tax year beginning January 1, 2026, and that it is subject to repeal under Code section 422.12E, which allows no more than four checkoffs on the individual tax return form and provides for the automatic repeal of the two checkoffs receiving the least in contributions over a two-year period. Currently, there are two checkoffs that appear on the individual income tax return: the checkoff for the fish and game protection fund and the checkoff for the child abuse prevention program fund.
AI Summary
This bill establishes a new option for Iowa taxpayers to contribute to public schools through their individual income tax returns, allowing them to designate $1 or more to be paid to a newly created "public school checkoff fund." This fund will be managed by the Department of Management (DOM) and will receive annual remittances from the Department of Revenue, which collects the designated funds. Starting in the fiscal year beginning July 1, 2027, any money in this fund will be appropriated to the DOM to provide a funding supplement to each school district, distributed on a per-pupil basis calculated using each district's "budget enrollment," which is a defined measure of student numbers used for funding. The funds received by school districts will be considered miscellaneous income, can be used for any general fund purpose, and will not count towards their "district cost," a calculation that determines a base level of per-pupil spending. This new checkoff will be available on tax returns for the tax year beginning January 1, 2026, and is subject to a law that limits the number of checkoffs on tax forms to four, with the two least popular automatically repealed over time, a provision that currently affects existing checkoffs for the fish and game protection fund and the child abuse prevention program fund.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Subcommittee recommends amendment and passage. (on 02/24/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2183 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2183.html |
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