IA SF453

School districts are no longer required to provide transportation services to nonpublic school pupils if the nonpublic school accepts payments from Education Savings Accounts (ESAs) under section 257.11B, effective for school budget years beginning July 1, 2025

Parents or guardians who use ESA funds to pay a nonpublic school are not entitled to transportation reimbursement or supplemental mileage payments from school districts

Nonpublic school pupils attending schools that accept ESA payments are excluded from "enrollment served" calculations for Area Education Agency (AEA) media and educational services funding, and AEAs are not required to provide services to these students unless they pay directly

The school tuition organization tax credit is restricted so that contributions used by qualified schools accepting ESA payments are ineligible for the credit, effective for contributions made on or after July 1, 2025

The tuition and textbook tax credit (25% of first $2,000 paid) is limited to accredited nonpublic schools that do not accept ESA payments, and "accredited nonpublic school" is redefined for the Senior Year Plus concurrent enrollment program to exclude schools accepting ESA funds