This bill establishes a classroom supply stipend of $250 for eligible public school teachers in Iowa, starting from the school year beginning July 1, 2026, and continuing in subsequent years. An eligible teacher is defined as one who provides instruction primarily in-person and is employed by a school district before the school year begins. School districts are tasked with identifying these eligible teachers and ensuring the stipend is paid automatically, either through payroll or as a separate payment. The stipend is designated for classroom supplies and materials that directly support student learning, and it cannot be used for personal items.

Additionally, the bill mandates that funds appropriated for this stipend will come from the general fund of the state, with the amount necessary to cover the stipends being allocated annually. The stipends received by school districts will be classified as miscellaneous income and will not be included in the district's cost calculations. Furthermore, the stipends will not be considered taxable income for state income tax purposes.