This bill amends various sections of Iowa law to eliminate restrictions based on religious or sectarian use in education programs and tax provisions. Key changes include the removal of exclusions for property used for sectarian study from the definition of eligible property in the higher education facilities program. Additionally, the bill allows students to enroll in courses without the requirement that they be nonsectarian, thereby broadening access to postsecondary enrollment options and concurrent enrollment programs. It also modifies the provisions for textbook assistance to accredited nonpublic schools by removing limitations on the types of textbooks that can be purchased, including those related to religious instruction.

Furthermore, the bill strikes certain duties of county officers that previously prohibited the appropriation of public funds to institutions under ecclesiastical control. It also revises the definitions of textbooks and tuition for the purposes of the tuition and textbook tax credit, removing exclusions related to religious materials. Lastly, the bill eliminates restrictions on early childhood development expenses associated with religious services or materials, with all these changes applying retroactively to January 1, 2026, for tax years beginning on or after that date.

Statutes affected:
Introduced: 261A.34, 261E.6, 261E.8, 331.901, 422.12