Iowa legislation · 91st General Assembly
Iowa SF2137: A BILL FOR An Act relating to the definition of qualified education expenses
Status: Signed into law, April 9, 2026
An Act relating to the definition of qualified education expenses.
What the bill says
From the enrolled text, March 30, 2026:
Senate File 2137 - Enrolled Senate File 2137 RELATING TO THE DEFINITION OF QUALIFIED EDUCATION EXPENSES. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: Section 1. Section 12D.1, subsection 2, paragraph k, Code 2026, is amended to read as follows: k. "Qualified education expenses" means the same as "qualified higher education expenses" as defined in section 529(e)(3) of the Internal Revenue Code, as amended by Pub. L. No. 115-97, and shall include elementary and secondary school expenses for tuition described in section 529(c)(7) of the Internal Revenue Code, subject to the limitations imposed by section 529(e)(3)(A) of the Internal Revenue Code. "Qualified education expenses" includes expenses for the participation in an apprenticeship program registered and certified with the United States secretary of labor under section 1 of the 1143 National Apprenticeship Act, 29 U.S.C. §50, and amounts paid as Senate File 2137, p. principal or interest on any qualified education loan on behalf of a beneficiary or a sibling of the beneficiary, subject to the limitations imposed by section 529(c)(9)(B) and (C) of the Internal Revenue Code. ______________________________ ______________________________ AMY SINCLAIR PAT GRASSLEY President of the Senate Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2137, Ninety-first General Assembly. ______________________________ W. CHARLES SMITHSON Secretary …
Sponsors
- State Government (I) · primary sponsor
Latest actions
- : Signed by Governor . S.J. 772 .
- : Reported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 771 .
- : Explanation of vote. H.J. 766 .
- : Message from House. S.J. 628 .
- : Immediate message. H.J. 742 .
- : Passed House , yeas 95, nays 0. H.J. 737 .
- : Placed on calendar. H.J. 710 .
- : Committee vote: Yeas, 21. Nays, 0. Excused, 2. H.J. 710 .
- : Committee report, recommending passage. H.J. 710 .
- : Subcommittee recommends passage.
Votes
- Passed House , yeas 95, nays 0. H.J. 737 . (March 24, 2026): 95 yea, 0 nay, passed
- Passed House , yeas 95, nays 0. H.J. 03/24 . (March 24, 2026): 95 yea, 0 nay, passed
- Committee vote: Yeas, 21. Nays, 0. Excused, 2. H.J. 710 . (March 18, 2026): 21 yea, 0 nay, passed
- Committee vote: Yeas, 21. Nays, 0. Excused, 2. H.J. 03/18 . (March 18, 2026): 21 yea, 0 nay, passed
- Committee report, recommending passage. H.J. 710 . (March 18, 2026): 21 yea, 0 nay, passed
- Passed Senate , yeas 44, nays 0. S.J. 450 . (March 3, 2026): 44 yea, 0 nay, passed
Subjects: education, internal revenue code, apprenticeships, public finance, executive branch, public funds, educational savings plans, expenditures
Common questions
- What is SF2137?
- SF2137 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to the definition of qualified education expenses.
- What does SF2137 do?
- An Act relating to the definition of qualified education expenses.
- What is the status of SF2137?
- Signed into law as of April 9, 2026. Latest action: Signed by Governor . S.J. 772 . (April 9, 2026).
- Who sponsored SF2137?
- State Government (I).
- Where is the official record for SF2137?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+2137&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.