Iowa 2025-2026 Regular Session

Iowa Senate Bill SF2137

Introduced
1/28/26  
Engrossed
3/3/26  
Refer
3/4/26  
Enrolled
4/9/26  

Caption

A bill for an act relating to the definition of qualified education expenses. (Formerly SSB 3027.) Effective date: 07/01/2026.

Impact

The impact of SF2137 on state laws includes a broadened definition of qualified education expenses, allowing for more educational expenditures to be covered by various education savings plans, such as 529 plans. By including elementary and secondary school tuition, as well as apprenticeship program costs, families may have greater flexibility in how they utilize their education savings. This shift can potentially support increased participation in apprenticeship programs, fostering a skilled workforce in fields that require specialized training.

Summary

Senate File 2137 is an act aimed at redefining what constitutes qualified education expenses in the state of Iowa. The bill amends current legislation to align with federal definitions, specifically referencing the Internal Revenue Code. This update means that qualified education expenses will encompass not only higher education costs but also elementary and secondary school tuition, as well as certain apprenticeship program expenses that meet federal criteria. The proposed changes set to take effect on July 1, 2026, reflect an effort to adapt state laws to federal standards and enhance educational funding opportunities.

Sentiment

The sentiment surrounding SF2137 appears to be quite positive, as evidenced by the unanimous legislative support evidenced in the voting history—94 votes in favor and none against. This overwhelming approval indicates that lawmakers view the bill as a beneficial adjustment that makes educational resources more accessible to families. The lack of opposition suggests broad consensus on the necessity of aligning state laws with federal standards regarding education finances.

Contention

While there does not seem to be significant contention surrounding the passage of SF2137, the expansion of qualified education expenses may lead to discussions about funding for various educational programs and the potential implications for state budgeting. Although the bill enhances access to educational funding, some stakeholders may raise concerns about its long-term impacts on state revenue and resource allocation within the education sector.

Companion Bills

IA SSB3027

Related A bill for an act relating to the definition of qualified education expenses.(See SF 2137.)

Previously Filed As

IA SSB3027

A bill for an act relating to the definition of qualified education expenses.(See SF 2137.)

IA SB0368

Education: other; definition of qualified higher education expenses under Michigan education savings program; expand to include certain K-12 tuition expenses. Amends sec. 2 of 2000 PA 161 (MCL 390.1472).

IA HF260

A bill for an act relating to the Iowa lottery. (Formerly HSB 69.) Effective date: 07/01/2025.

IA SF2139

A bill for an act enacting the athletic trainer compact. (Formerly SSB 3046.) Effective date: 07/01/2026

IA HF2506

A bill for an act relating to prizes awarded by licensed qualified organizations. (Formerly HSB 645.) Effective date: 07/01/2026.

IA HF2185

A bill for an act relating to cost sharing for health savings accounts and qualified high-deductible health plans. (Formerly HSB 518.) Effective date: 07/01/2026.

IA SF2472

A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions of revenue, and funding from the secure an advanced vision for education fund, establishing a program for first-time homebuyers, modifying and making appropriations, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 3001.) Effective date: 05/18/2026, 07/01/2026, 01/01/2027. Applicability date: 01/01/2026, 07/01/2026, 01/01/2027, 07/01/2027, 07/01/2028.

IA HF704

A bill for an act relating to the Iowa propane education and research council, and including applicability provisions. (Formerly HSB 178.) Effective date: 07/01/2026. Applicability date: 07/01/2026.

IA HF2501

A bill for an act relating to the conduct of elections. (Formerly HSB 627.) Effective date: 07/01/2026.

IA SF2318

A bill for an act relating to nonresident deer hunting licenses. (Formerly SSB 3127.) Effective date: 07/01/2026

Similar Bills

No similar bills found.