Iowa legislation · 91st General Assembly
Iowa HF2308: A BILL FOR An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations
Status: In committee, April 6, 2026
An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations.
What the bill says
A bill FOR An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations.
From the introduced text, February 6, 2026:
A BILL FOR An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 6112YH (3) jm/jh H.F. 2308 Section 1. SCHOLARSHIP GRANTING PROGRAM. 1. The governor shall elect to participate in the federal tax credit established by section 25F of the Internal Revenue Code for individuals who make qualified contributions to scholarship granting organizations. 2. The department of revenue and the department of education shall follow all federal laws and regulations to administer the federal tax credit established by section 25F of the Internal Revenue Code to ensure the state is eligible to participate in tax years beginning on or after January 1, 2027, and shall annually submit all required information to the secretary of the treasury of the United States for participation. EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation's substance by the members of the general assembly. This bill relates to participation in the federal tax credit program for individual contributions to scholarship granting organizations. A scholarship granting organization is a nonprofit entity that provides scholarships to eligible elementary and secondary school children attending a nonpublic school. The bill requires the governor to elect to participate in the federal tax credit …
Sponsors
- Samantha Fett (R, 22) · primary sponsor
Latest actions
- : Withdrawn. H.J. 870 .
- : Committee report approving bill, renumbered as HF 2755 .
- : Committee vote: Yeas, 24. Nays, 1. H.J. 803 .
- : Committee report, recommending passage. H.J. 803 .
- : Subcommittee Meeting: 04/01/2026 12:00PM RM 304 (Cancelled).
- : Subcommittee reassigned: Wills, J., Gustoff and Wessel-Kroeschell. H.J. 761 .
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 03/10/2026 12:00PM RM 304.
- : Subcommittee: Windschitl, Wessel-Kroeschell and Wills, J. H.J. 278 .
- : Introduced, referred to Ways and Means. H.J. 224 .
Votes
- Committee report, recommending passage. H.J. 803 . (April 1, 2026): 24 yea, 1 nay, passed
Subjects: education, internal revenue code, income taxes, credit, governor, private education, tax credits, donations
Common questions
- What is HF2308?
- HF2308 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations.
- What does HF2308 do?
- In its own words: A bill FOR An Act relating to state participation in the federal tax credit program for individual contributions to scholarship granting organizations.
- What is the status of HF2308?
- In committee as of April 6, 2026. Latest action: Withdrawn. H.J. 870 . (April 9, 2026).
- Who sponsored HF2308?
- Samantha Fett (R, 22).
- Where is the official record for HF2308?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2308&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.