IA HF2684

Permits Iowa school districts to use categorical funds generated from pupils participating in the Education Savings Account (ESA) program for any general fund purpose, effective for budget years beginning July 1, 2026

Amends Section 257.10 of Iowa Code to allow flexibility in three categories of state school funding: teacher compensation (subsection 9), professional development (subsection 10), and teacher leadership supplement (subsection 12)

Applies specifically to funding amounts calculated based on resident pupils who have left public schools to participate in the ESA program under Section 257.11B

Maintains existing requirements for non-ESA-related categorical funds, which must still be used for designated purposes such as teacher salaries, professional development, and career pathways leadership programs

This is a successor bill to HF 2393, introduced by the House Committee on Education