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

This bill updates Iowa's definition of "qualified education expenses" for its educational savings plans to align with current federal Internal Revenue Code standards. It specifically includes elementary and secondary school tuition (under IRS section 529(c)(7)), apprenticeship program costs, and qualified education loan payments for beneficiaries or their siblings. The change directly affects Iowans using state savings plans for education expenses, ensuring eligibility matches federal guidelines. The bill is procedural, simplifying Iowa's legal reference without altering policy benefits or creating new requirements.