A bill for an act modifying provisions related to eligibility for payments under the education savings account program, and including effective date provisions.

This bill modifies Iowa's education savings account program eligibility. For the 2025 school year (starting July 1, 2025), it maintains current rules allowing nonpublic school students (K-12) to receive payments. Starting July 1, 2026, it adds an income requirement: households must earn 400% or less of the U.S. federal poverty income guidelines to qualify. The change directly affects families with children attending nonpublic schools who seek these state-funded education savings accounts. The bill takes effect immediately upon enactment.