IA SF2321

Repeals Iowa's education savings account (ESA) program established under Section 257.11B, which provides state funds to students attending nonpublic schools for qualified educational expenses including tuition, tutoring, therapy, software, and course materials.

Eliminates eligibility for all K-12 students to receive ESA payments, which had been expanded to universal eligibility for school years beginning July 1, 2025.

Removes the Department of Education's duties related to administering the ESA program by striking Section 256.9, subsection 66.

Strikes the state income tax provision (Section 422.7, subsection 43) related to the ESA program.

Amends school funding formulas for teacher salary supplements, professional development supplements, early intervention supplements, and teacher leadership supplements to remove references to ESA recipient counts in district cost calculations.