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 the exclusion of 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.

Furthermore, the bill 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. It also strikes certain prohibitions against the appropriation of public funds to sectarian institutions and removes exclusions of religious materials from the definitions of textbooks and tuition for tax credits. These changes are retroactively applicable 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