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HF 811

A bill for an act repealing the school tuition organization tax credit available against the individual and corporate income taxes and including effective date provisions.

2025-2026 Regular Session Introduced by Jerome Amos and 5 co-sponsors

Iowa bill repeals school tuition organization tax credit, eliminating income tax deductions for private school scholarship donations and increasing state revenue.

Introduced, referred to Education.
#privateeducation #schooldistricts #students #taxcredits #tuition
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Bill Summary · HF 811

Legislative bill overview

HF 811 proposes to eliminate Iowa's school tuition organization (STO) tax credit, which currently allows individuals and corporations to receive income tax credits for donations to organizations that provide scholarships to students attending private schools. The bill includes effective date provisions but does not specify when the repeal would take effect.

Why is this important

The STO tax credit is a significant mechanism affecting K-12 education funding and access. Eliminating it would reduce tax incentives for private school funding, potentially affecting scholarship availability for low-to-moderate income families while also increasing state tax revenue. This represents a fundamental shift in Iowa's approach to education financing and school choice policies.

Potential points of contention

  • School choice implications: Supporters of education choice and voucher-adjacent programs oppose elimination, while public education advocates argue the credit diverts resources from public schools without accountability measures
  • Revenue vs. accessibility: The state gains tax revenue, but families relying on STO scholarships may face reduced funding, raising equity concerns about educational access
  • Private school sector impact: Private schools and scholarship organizations that depend on tax-incentivized donations would face funding uncertainty, while proponents argue this redirects support toward public education

Compiled from official sources — confirm details with the bill’s official record.

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