A bill for an act relating to eligibility standards for certain education programs and tax provisions based on religious or sectarian use or purpose, and including retroactive applicability provisions.

This bill modifies Iowa's education and tax laws to ensure public funding for educational programs excludes religious instruction. It defines "property" to exclude facilities used for sectarian teaching, worship, or religious training, and requires courses for high school students taking college credit to be nonsectarian. School districts must verify comparable nonreligious courses aren't available before allowing students to enroll in eligible college courses at community colleges. Textbook funding for nonpublic schools must be for nonreligious materials, and districts must annually approve courses for academic rigor. The bill affects public school districts, community colleges, and accredited nonpublic schools in Iowa.