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SF 2137 Iowa Senate · 2025-2026 Regular Session

A bill for an act relating to the definition of qualified education expenses.

This bill amends Iowa's definition of "qualified education expenses" for state tax-advantaged savings plans. It aligns Iowa's definition with specific federal Internal Revenue Code sections (529(e)(3) and 529(c)(7)), expanding covered expenses to include elementary/secondary school tuition, registered apprenticeship program costs, and principal/interest payments on qualified education loans for beneficiaries or their siblings. The change directly affects Iowa residents using the state's educational savings plan trust (Code chapter 12D) by clarifying which education costs qualify for tax benefits. The bill removes an outdated reference to a specific federal amendment while updating the definition to match current federal guidelines.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExpands tax-advantaged education expenses, providing tax relief via broader eligibility for savings plans under state tax code.90% confidence ✓ EducationSupports EducationExpands qualified education expenses to include K-12 tuition, apprenticeships, and loan payments, enhancing access to tax-advantaged savings for education costs.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
Senate Passage
Mar 2026
House Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 28, 2026 Signed Apr 9, 2026
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled → Enrolled with Governor's Action · 1 edit · Apr 9, 2026
MINOR
The bill text was reformatted from a line-by-line list to a standard paragraph layout for readability. No substantive policy changes, definitions, or eligibility criteria were altered; the core provisions regarding qualified education expenses remain exactly the same.
TECHNICAL

The document structure was changed from a vertical list of individual words to standard paragraph formatting, while the legal content and meaning remained identical.

Floor votes · Senate Mar 3, 2026

How they voted

44–0
Passed · 5 other
Total votes 49
Mar 3, 2026
D Democratic15
13 Yea 2
86% Yea
R Republican34
31 Yea 3
91% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
18
Key actions
9
Committee
6
Apr 9, 2026
Signed into law
Signed by Governor.
upper
Mar 24, 2026
Lower · Passed
Passed House, yeas 95, nays 0.
lower
Mar 18, 2026
Lower · Passed
Committee vote: Yeas, 21. Nays, 0. Excused, 2.
lower
Mar 18, 2026
Lower · Passed
Committee report, recommending passage.
lower
Mar 10, 2026
Legislature · Passed
Subcommittee recommends passage.
legislature
Mar 9, 2026
Legislature · Passed
Subcommittee Meeting: 03/10/2026 8:30AM House Lounge.
legislature
Mar 5, 2026
Lower · Passed
Subcommittee: Dunwell, Johnson, C. and Johnson, R.
lower
Mar 3, 2026
Upper · Passed
Passed Senate, yeas 44, nays 0.
upper
Jan 28, 2026
Upper · Passed
Committee report, approving bill.
upper
Jan 28, 2026
Introduced
Introduced, placed on calendar.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.