Bill Text: IA HF88 | 2025-2026 | 91st General Assembly | Introduced
Bill Title: A bill for an act relating to education, including by modifying provisions related to private instruction, world language instruction, dual enrollment, and the tuition and textbook tax credit, and including effective date, applicability, and retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Introduced) 2025-01-27 - Subcommittee recommends passage. [HF88 Detail]
Download: Iowa-2025-HF88-Introduced.html
House
File
88
-
Introduced
HOUSE
FILE
88
BY
GUSTOFF
,
DUNWELL
,
FETT
,
GEHLBACH
,
HENDERSON
,
HOLT
,
GOLDING
,
BODEN
,
C.
JOHNSON
,
and
CISNEROS
A
BILL
FOR
An
Act
relating
to
education,
including
by
modifying
provisions
1
related
to
private
instruction,
world
language
instruction,
2
dual
enrollment,
and
the
tuition
and
textbook
tax
credit,
3
and
including
effective
date,
applicability,
and
retroactive
4
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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DIVISION
I
1
PRIVATE
INSTRUCTION
2
Section
1.
Section
299.4,
subsection
1,
Code
2025,
is
3
amended
to
read
as
follows:
4
1.
The
parent,
guardian,
or
legal
custodian
of
a
child
5
who
is
of
compulsory
attendance
age,
who
places
the
child
6
under
competent
private
instruction
under
section
299A.2
,
not
7
in
an
accredited
school
or
a
home
school
assistance
program
8
operated
by
a
school
district
or
accredited
nonpublic
school,
9
shall
furnish
a
report
in
duplicate
on
forms
provided
by
the
10
public
school
district,
to
the
district
by
September
1
of
the
11
school
year
in
which
the
child
will
be
under
competent
private
12
instruction.
The
secretary
shall
retain
and
file
one
copy
13
and
forward
the
other
copy
to
the
district’s
area
education
14
agency.
The
report
shall
state
the
name
and
age
of
the
child,
15
the
period
of
time
during
which
the
child
has
been
or
will
be
16
under
competent
private
instruction
for
the
year,
an
outline
17
of
the
course
of
study
,
or
texts
that
will
be
used,
and
the
18
name
and
address
of
the
instructor.
The
parent,
guardian,
or
19
legal
custodian
of
a
child,
who
is
placing
the
child
under
20
competent
private
instruction
for
the
first
time,
shall
also
21
provide
the
district
with
evidence
that
the
child
has
had
the
22
immunizations
required
under
section
139A.8
,
and,
if
the
child
23
is
elementary
school
age,
a
blood
lead
test
in
accordance
with
24
section
135.105D
.
The
term
“outline
of
course
of
study”
shall
25
include
subjects
covered,
lesson
plans,
and
time
spent
on
the
26
areas
of
study.
27
Sec.
2.
Section
299A.1,
subsection
2,
paragraph
b,
Code
28
2025,
is
amended
to
read
as
follows:
29
b.
“Independent
private
instruction”
means
private
30
instruction
that
meets
the
following
criteria:
31
(1)
Is
not
accredited.
32
(2)
Enrolls
not
more
than
four
unrelated
students.
33
(3)
Does
not
charge
tuition,
fees,
or
other
remuneration
for
34
instruction.
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(4)
(2)
Provides
private
or
religious-based
instruction
as
1
its
primary
purpose.
2
(5)
(3)
Provides
enrolled
students
in
all
grade
levels
3
with
instruction
in
mathematics,
reading
,
and
language
arts
,
4
science,
and
social
studies
.
5
(4)
Provides
students
in
grades
six
through
twelve
with
6
instruction
in
science
and
social
studies.
7
(6)
(5)
Provides,
upon
written
request
from
the
8
superintendent
of
the
school
district
in
which
the
independent
9
private
instruction
is
provided,
or
from
the
director
of
the
10
department
of
education,
a
report
identifying
the
primary
11
instructor,
location,
name
of
the
authority
responsible
for
the
12
independent
private
instruction,
and
the
names
of
the
students
13
enrolled
receiving
the
instruction,
who
need
not
be
related
to
14
the
primary
instructor
.
15
(7)
(6)
Is
not
a
nonpublic
school
and
does
not
provide
16
competent
private
instruction
as
defined
in
this
subsection
.
17
(8)
(7)
Is
exempt
from
all
state
statutes
and
18
administrative
rules
applicable
to
a
school,
a
school
board,
or
19
a
school
district,
except
as
otherwise
provided
in
chapter
299
20
and
this
chapter
.
21
Sec.
3.
Section
299A.8,
subsection
1,
Code
2025,
is
amended
22
to
read
as
follows:
23
1.
If
a
parent,
guardian,
or
legal
custodian
of
a
school-age
24
child
who
is
receiving
competent
private
instruction
under
this
25
chapter
submits
a
request,
the
child
shall
also
be
registered
26
in
a
public
school
for
dual
enrollment
purposes.
If
the
child
27
is
enrolled
in
a
public
school
district
for
dual
enrollment
28
purposes,
the
child
shall
be
permitted
to
participate
in
any
29
academic
activities
in
the
district
and
shall
also
be
permitted
30
to
participate
on
the
same
basis
as
public
school
children
in
31
any
extracurricular
activities
available
to
children
in
the
32
child’s
grade
or
group.
Dual
enrollment
of
a
child
solely
33
for
purposes
of
accessing
the
annual
achievement
evaluation
34
shall
not
constitute
a
dual
enrollment
purpose.
A
child
who
is
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enrolled
in
a
public
school
for
dual
enrollment
purposes
may
1
receive
any
amount
of
instruction
by
way
of
the
public
school’s
2
academic
programs,
including
offerings
pursuant
to
chapter
3
261E.
4
Sec.
4.
NEW
SECTION
.
299A.13
Diplomas
and
credentials.
5
1.
A
diploma
or
credential
issued
by
a
person
who
6
administers
a
program
of
secondary
education
under
competent
7
private
instruction
or
independent
private
instruction
pursuant
8
to
this
chapter
shall
be
deemed
sufficient
to
demonstrate
for
9
all
purposes
that
the
recipient
has
completed
the
program
of
10
secondary
education
and
has
attained
the
equivalent
of
a
high
11
school
diploma.
12
2.
The
state,
a
political
subdivision
of
the
state,
a
13
community
college,
an
institution
of
higher
education
under
14
the
control
of
the
state
board
of
regents,
or
an
accredited
15
private
institution
as
defined
in
section
256.183,
shall
not
16
discriminate
against
any
individual
based
on
the
source
of
the
17
individual’s
diploma
or
credential
and
shall
treat
a
diploma
18
or
credential
awarded
for
completion
of
a
program
of
secondary
19
education
under
competent
private
instruction
or
independent
20
private
instruction
the
same
as
a
high
school
diploma
awarded
21
by
a
school
district
or
accredited
nonpublic
school.
22
Sec.
5.
NEW
SECTION
.
299A.14
Verification
of
enrollment.
23
The
parent,
guardian,
or
legal
custodian
of
a
child
of
24
compulsory
attendance
age
shall
have
the
authority
to
execute
25
any
document
required
by
law
to
verify
any
of
the
following:
26
1.
The
placement
of
a
child
under
competent
private
27
instruction
or
independent
private
instruction.
28
2.
The
child’s
full-time
or
part-time
status
in
competent
29
private
instruction
or
independent
private
instruction.
30
3.
The
grades
the
child
has
obtained
in
competent
private
31
instruction
or
independent
private
instruction.
32
4.
Any
other
required
educational
information.
33
Sec.
6.
EFFECTIVE
DATE.
The
following,
being
deemed
of
34
immediate
importance,
take
effect
upon
enactment:
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1.
The
section
of
this
division
of
this
Act
enacting
section
1
299A.13.
2
2.
The
section
of
this
division
of
this
Act
enacting
section
3
299A.14.
4
Sec.
7.
APPLICABILITY.
The
following
applies
to
any
5
diplomas
or
credentials
issued
before,
on,
or
after
the
6
effective
date
of
this
division
of
this
Act:
7
The
section
of
this
division
of
this
Act
enacting
section
8
299A.13.
9
DIVISION
II
10
WORLD
LANGUAGE
INSTRUCTION
11
Sec.
8.
Section
256.11,
subsection
5,
paragraph
f,
Code
12
2025,
is
amended
to
read
as
follows:
13
f.
Two
sequential
units
of
one
world
language,
which
14
may
include
American
sign
language.
The
world
language
15
instruction
shall
not
alter
the
world
language
to
incorporate
16
gender-neutral
language
if
the
world
language
being
offered
and
17
taught
utilizes
a
grammatical
gender
system.
18
Sec.
9.
Section
256E.7,
subsection
2,
paragraph
g,
Code
19
2025,
is
amended
by
adding
the
following
new
subparagraph:
20
NEW
SUBPARAGRAPH
.
(3)
The
educational
standards
21
established
in
section
256.11,
subsection
5,
paragraph
“f”
,
22
related
to
the
prohibition
against
incorporating
gender-neutral
23
language
into
world
language
instruction
if
the
world
language
24
being
taught
utilizes
a
grammatical
gender
system.
25
Sec.
10.
Section
256F.4,
subsection
2,
Code
2025,
is
amended
26
by
adding
the
following
new
paragraph:
27
NEW
PARAGRAPH
.
r.
Be
subject
to
and
comply
with
the
28
requirements
of
section
256.11,
subsection
5,
paragraph
29
“f”
,
relating
to
the
prohibition
against
incorporating
30
gender-neutral
language
into
world
language
instruction
if
31
the
world
language
being
taught
utilizes
a
grammatical
gender
32
system
in
the
same
manner
as
a
school
district.
33
DIVISION
III
34
TUITION
AND
TEXTBOOK
TAX
CREDIT
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Sec.
11.
Section
422.12,
subsection
2,
paragraph
b,
Code
1
2025,
is
amended
to
read
as
follows:
2
b.
A
tuition
credit
equal
to
twenty-five
fifty
percent
3
of
the
first
two
thousand
dollars
which
the
taxpayer
has
4
paid
to
others
for
each
dependent
in
grades
kindergarten
5
through
twelve,
for
tuition
and
textbooks
of
each
dependent
6
who
is
receiving
private
instruction
or
who
is
attending
an
7
elementary
or
secondary
school
situated
in
Iowa,
which
school
8
is
accredited
or
approved
under
section
256.11
,
which
is
not
9
operated
for
profit,
and
which
adheres
to
the
provisions
10
of
the
federal
Civil
Rights
Act
of
1964
and
chapter
216
.
11
Notwithstanding
any
other
provision,
all
other
credits
allowed
12
under
this
subsection
shall
be
deducted
before
the
tuition
13
credit
under
this
paragraph.
The
department,
when
conducting
14
an
audit
of
a
taxpayer’s
return,
shall
also
audit
the
tuition
15
tax
credit
portion
of
the
tax
return.
16
Sec.
12.
RETROACTIVE
APPLICABILITY.
This
division
of
this
17
Act
applies
retroactively
to
January
1,
2025,
for
tax
years
18
beginning
on
or
after
that
date.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
This
bill
relates
to
education,
including
by
modifying
23
provisions
related
to
private
instruction,
world
language
24
instruction,
dual
enrollment,
and
the
tuition
and
textbook
tax
25
credit.
26
DIVISION
I
——
PRIVATE
INSTRUCTION.
Current
law
authorizes
27
the
parent,
guardian,
or
legal
custodian
of
a
child
of
28
compulsory
attendance
age
to
place
the
child
under
competent
29
private
instruction
or
independent
private
instruction.
30
Current
law
requires
a
child’s
parent,
guardian,
or
legal
31
custodian
who
is
placing
the
child
under
competent
private
32
instruction
for
the
first
time
to
provide
the
child’s
school
33
district
of
residence
with
evidence
that
the
child
has
had
the
34
immunizations
required
under
Code
section
139A.8
(immunization
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of
children),
and,
if
the
child
is
elementary
school
age,
a
1
blood
lead
test.
The
bill
strikes
this
requirement.
2
Current
law
requires
a
child’s
parent,
guardian,
or
legal
3
custodian
who
places
the
child
under
competent
private
4
instruction
to
furnish
a
report
to
the
school
district
of
5
residence
by
September
1
of
the
school
year
in
which
the
child
6
will
be
under
competent
private
instruction
that
includes
an
7
outline
of
course
of
study,
among
other
requirements.
An
8
outline
of
course
of
study
must
include
subjects
covered,
9
lesson
plans,
and
time
spent
on
the
areas
of
study.
The
10
bill
requires
this
report
to
state
the
name
and
age
of
the
11
child,
the
period
of
time
during
which
the
child
will
be
under
12
competent
private
instruction
for
the
year,
an
outline
of
the
13
course
of
study
or
texts
that
will
be
used,
and
the
name
and
14
address
of
the
instructor.
The
bill
strikes
the
definition
of
15
“outline
of
course
of
study”.
16
Current
law
provides
that
independent
private
instruction
17
is
private
instruction
that,
among
other
criteria,
enrolls
not
18
more
than
four
unrelated
students
and
does
not
charge
tuition
19
or
fees
for
instruction.
The
bill
strikes
these
provisions.
20
The
bill
provides
that
independent
private
instruction
21
is
required
to
provide
students
in
all
grade
levels
with
22
instruction
in
mathematics,
reading,
and
language
arts,
and
23
is
required
to
provide
students
in
grades
6
through
12
with
24
instruction
in
science
and
social
studies.
The
bill
also
25
provides
that
the
students
receiving
independent
private
26
instruction
need
not
be
related
to
the
primary
instructor.
27
Pursuant
to
administrative
rule
adopted
by
the
department
of
28
education,
a
child
under
dual
enrollment
must
receive
at
least
29
one-quarter
of
the
child’s
instruction
by
way
of
competent
30
private
instruction
and
no
more
than
three-quarters
by
way
31
of
a
school
district’s
academic
programs.
The
bill
renders
32
the
department’s
administrative
rule
void
by
providing
that
a
33
child
who
is
enrolled
in
a
school
district
for
dual
enrollment
34
purposes
may
receive
any
amount
of
instruction
by
way
of
the
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school
district’s
academic
programs,
including
offerings
1
pursuant
to
Code
chapter
261E
(senior
year
plus
program).
2
The
bill
provides
that
a
diploma
or
credential
issued
by
3
a
person
who
administers
a
program
of
secondary
education
4
under
competent
private
instruction
or
independent
private
5
instruction
pursuant
to
Code
chapter
299A
(private
instruction)
6
shall
be
deemed
sufficient
to
demonstrate
that
the
recipient
7
has
completed
the
program
of
secondary
education
and
has
8
attained
the
equivalent
of
a
high
school
diploma.
This
9
provision
takes
effect
upon
enactment
and
applies
to
any
10
diplomas
or
credentials
issued
before,
on,
or
after
the
new
11
Code
section’s
effective
date.
12
The
bill
prohibits
the
state,
a
political
subdivision
of
the
13
state,
a
community
college,
institutions
of
higher
education
14
under
the
control
of
the
state
board
of
regents,
or
an
15
accredited
private
institution
from
discriminating
against
any
16
individual
based
on
the
source
of
the
individual’s
diploma
or
17
credential
and
shall
treat
a
diploma
or
credential
awarded
for
18
completion
of
a
program
of
secondary
education
under
competent
19
private
instruction
or
independent
private
instruction
the
20
same
as
a
high
school
diploma
awarded
by
a
school
district
or
21
accredited
nonpublic
school.
This
provision
takes
effect
upon
22
enactment
and
applies
to
any
diplomas
or
credentials
issued
23
before,
on,
or
after
the
new
Code
section’s
effective
date.
24
The
bill
provides
that
the
parent,
guardian,
or
legal
25
custodian
of
a
child
of
compulsory
attendance
age
shall
26
have
the
authority
to
execute
any
document
required
by
law
27
to
verify
the
placement
of
a
child
under
competent
private
28
instruction
or
independent
private
instruction,
the
child’s
29
full-time
or
part-time
status
in
competent
private
instruction
30
or
independent
private
instruction,
the
grades
the
child
has
31
obtained
in
competent
private
instruction
or
independent
32
private
instruction,
or
any
other
required
educational
33
information.
34
DIVISION
II
——
WORLD
LANGUAGE
INSTRUCTION.
The
bill
35
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modifies
provisions
related
to
world
language
instruction
in
1
grades
9
through
12
in
school
districts,
accredited
nonpublic
2
schools,
charter
schools,
and
innovation
zone
schools
by
3
prohibiting
the
incorporation
of
gender-neutral
language
when
4
the
world
language
being
taught
utilizes
a
grammatical
gender
5
system.
6
DIVISION
III
——
TUITION
AND
TEXTBOOK
TAX
CREDIT.
Current
law
7
establishes
a
tuition
credit
equal
to
25
percent
of
the
first
8
$2,000
which
the
taxpayer
has
paid
to
others
for
each
dependent
9
in
grades
kindergarten
through
12,
for
tuition
and
textbooks
10
of
each
dependent
who
is
receiving
private
instruction
or
who
11
is
attending
an
elementary
or
secondary
school
situated
in
12
Iowa,
which
school
is
accredited
or
approved
under
Code
section
13
256.11,
which
is
not
operated
for
profit,
and
which
adheres
14
to
the
provisions
of
the
federal
Civil
Rights
Act
of
1964
and
15
Code
chapter
216
(Iowa
civil
rights
Act
of
1965).
The
bill
16
increases
the
amount
of
this
tax
credit
to
50
percent
of
the
17
first
$2,000.
The
division
applies
retroactively
to
January
1,
18
2025,
for
tax
years
beginning
on
or
after
that
date.
19
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