Iowa legislation · 91st General Assembly
Iowa HF2152: A BILL FOR An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions
Status: In committee, January 26, 2026
An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions.
What the bill says
A bill FOR An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions.
From the introduced text, January 26, 2026:
A BILL FOR An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5697YH (4) jm/jh H.F. 2152 DIVISION I SCHOOL TUITION ORGANIZATION TAX CREDITS ---- REPEAL Section 1. Section 422.11S, subsection 1, Code 2026, is amended to read as follows: 1. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a school tuition organization tax credit equal to seventy-five percent of the amount of the voluntary cash or noncash contributions made by the taxpayer during the tax year to a school tuition organization before July 1, 2026, subject to the total dollar value of the organization's tax credit certificates as computed in subsection 8. The tax credit shall be claimed by use of a tax credit certificate as provided in subsection 7. Sec. 2. Section 422.11S, subsection 7, paragraph b, Code 2026, is amended to read as follows: b. The department shall authorize a school tuition organization to issue tax credit certificates for contributions made to the school tuition organization before July 1, 2026. The aggregate amount of tax credit certificates that the department shall authorize for a school tuition organization for a calendar year shall …
Sponsors
- Heather Matson (D, 42) · primary sponsor
- Angel Ramirez (D, 78)
- Tracy Ehlert (D, 79)
- Mary Madison (D, 31)
- Monica Kurth (D, 98)
- Elinor Levin (D, 89)
- Aime Wichtendahl (D, 80)
- Jr, Amos
- Elizabeth Wilson (D, 73)
- Meyer (R)
- Jennifer Konfrst (D, 32)
- Bob Kressig (D, 75)
Latest actions
- : Introduced, referred to Education. H.J. 150 .
Subjects: income taxes, corporate taxes, schools, tax credits, tuition
Common questions
- What is HF2152?
- HF2152 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions.
- What does HF2152 do?
- In its own words: A bill FOR An Act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions.
- What is the status of HF2152?
- In committee as of January 26, 2026. Latest action: Introduced, referred to Education. H.J. 150 . (January 26, 2026).
- Who sponsored HF2152?
- Heather Matson (D, 42), with 11 co-sponsors.
- Where is the official record for HF2152?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2152&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.