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IA SF2183
Bill
Status
2/3/2026
Primary Sponsor
Amy Sinclair
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AI Summary
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Creates a voluntary income tax checkoff allowing Iowa taxpayers to designate $1 or more on their individual income tax returns to support public schools, beginning with tax year 2026.
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Establishes the Public School Checkoff Fund in the state treasury under the Department of Management's control, with interest earnings retained in the fund and moneys not subject to reversion.
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Appropriates fund moneys to the Department of Management beginning fiscal year 2027 to distribute as supplemental funding to school districts on a per-pupil basis using budget enrollment figures.
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School districts must deposit received funds as miscellaneous income in their general fund, which may be used for any general fund purpose but shall not be included in district cost calculations.
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Contributions designated on tax returns are irrevocable, and the Department of Revenue must transfer collected amounts to the fund by January 31 each year after satisfying any outstanding tax liabilities.
Legislative Description
A 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.
Last Action
Subcommittee recommends amendment and passage.
2/24/2026