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Read. Follow. Verify.Iowa Senate File 2060 Removes Religious Exclusions from Education Programs and Tax Credits
Last action · May 22, 2026: Fiscal note.Sponsor: Amy Sinclair
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What This Bill Does
Senate File 2060 eliminates statutory restrictions and exclusions based on religious or use across multiple state education programs, textbook purchasing provisions, county funding rules, and tax credit definitions. The changes apply retroactively to January 1, 2026, for specific tax provisions.
Changes eligibility standards for state education programs and tax credits, allowing public funds and tax benefits to apply to educational materials, courses, and facilities involving religious instruction or purposes.
- Senate File 2060 was introduced in the Iowa Senate during the 2026 legislative session by Senator Sinclair. context
- The bill addresses statutory provisions governing educational programs, textbook allocation, and state tax credits in Iowa. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
accredited nonpublic schools
Eligible for textbook assistance and program participation under updated statutory definitions that remove prior religious exclusions.
county officers
Statutory duties regarding prohibitions on appropriating or loaning public funds to institutions under sectarian management are altered by the repeal of subsection provisions.
students and parents
Subject to changed eligibility standards for postsecondary enrollment options, concurrent enrollment courses, and tax credit definitions.
Key Facts
- Removes the statutory exclusion of property used primarily for sectarian instruction, study, or devotional activities from the definition of eligible property under the higher education facilities program.
- Removes the nonsectarian course requirement from the postsecondary enrollment options program and the district-to-community college sharing or concurrent enrollment program.
- Removes religious limitations on the types of textbooks that may be purchased through textbook assistance for accredited nonpublic schools.
- Strikes county officer duties that previously prohibited the appropriation, grant, or loan of public funds to institutions under ecclesiastical or sectarian management.
Show all 6 facts
- Removes exclusions of religious tenets, doctrines, or worship from the definitions of 'textbooks' and 'tuition' under the tuition and textbook tax credit, applying retroactively to January 1, 2026.
- Strikes subparagraphs excluding certain religious services, materials, or activities from 'early child development expenses' for the early child development tax credit, applying retroactively to January 1, 2026.
Frequently Asked Questions
What programs are affected by Senate File 2060?
Does this bill apply retroactively?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
55 actions- May 22, 2026Iowa LegislatureFiscal note.
- May 19, 2026SenateEnrolledSigned by Governor . S.J. 1031 .
- May 5, 2026SenateReported correctly enrolled, signed by President and Speaker, and sent to Governor. S.J. 1028 .
- Apr 20, 2026HouseMessage from Senate. H.J. 948 .
- Apr 20, 2026SenateImmediate message. S.J. 831 .
- Apr 20, 2026SenateFloorPassed Senate , yeas 28, nays 16. S.J. 830 .
Show 49 earlier actions
- Apr 20, 2026SenateFloorSenate concurred with S-5177 . S.J. 830 .
- Apr 20, 2026Iowa LegislatureFiscal note.
- Apr 14, 2026HouseExplanation of vote. H.J. 898 .
- Apr 14, 2026HouseExplanation of vote. H.J. 898 .
- Apr 14, 2026HouseExplanation of vote. H.J. 898 .
- Apr 9, 2026HouseMessage from House, with amendment S-5177 . S.J. 763 .
- Apr 8, 2026HouseImmediate message. H.J. 863 .
- Apr 8, 2026HouseFloorPassed House , yeas 63, nays 25. H.J. 862 .
- Apr 8, 2026HouseMotion to suspend rules failed. H.J. 862 .
- Apr 8, 2026HouseMotion to suspend rules for immediate consideration of amendment H-8313 , yeas 23, nays 65. H.J. 861 .
- Apr 8, 2026HousePoint of order raised on Amendment H-8313 , ruled not germane. H.J. 861 .
- Apr 8, 2026HouseAmendments H-8310 , H-8311 , H-8312 withdrawn. H.J. 861 .
- Apr 8, 2026HouseFloorAmendment H-8316 adopted. H.J. 861 .
- Apr 8, 2026HouseFloorAmendment H-8268 adopted, as amended. H.J. 860 .
- Apr 8, 2026HouseMotion to suspend rules prevailed. H.J. 860 .
- Apr 8, 2026HouseMotion to suspend rules for immediate consideration of amendment H-8268 , as amended, yeas 64, nays 24. H.J. 860 .
- Apr 8, 2026HousePoint of order raised on amendment H-8268 , as amended, ruled not germane. H.J. 859 .
- Apr 8, 2026HouseAmendment H-8309 to amendment H-8268 withdrawn. H.J. 859 .
- Apr 8, 2026HouseAmendment H-8308 to amendment H-8268 out of order. H.J. 859 .
- Apr 8, 2026HouseFloorAmendment H-8315 to amendment H-8268 adopted. H.J. 859 .
- Apr 8, 2026HouseAmendment H-8308 to amendment H-8268 deferred. H.J. 859 .
- Apr 8, 2026HouseAmendment H-8307 to amendment H-8268 withdrawn. H.J. 859 .
- Apr 8, 2026HouseAmendment H-8267 withdrawn. H.J. 859 .
- Apr 8, 2026HouseUnanimous consent for immediate consideration. H.J. 858 .
- Apr 7, 2026HouseAmendments H-8307 , H-8308 , H-8309 , H-8310 , H-8311 , H-8312 , H-8313 , H-8315 , H-8316 filed. H.J. 838 .
- Apr 7, 2026HousePlaced on Ways and Means calendar. H.J. 837 .
- Apr 7, 2026HouseCommittee vote: Yeas, 17. Nays, 8. H.J. 837 .
- Apr 7, 2026HouseCommittee report, recommending passage. H.J. 837 .
- Apr 6, 2026HouseRereferred to Ways and Means. H.J. 820 .
- Mar 26, 2026HouseAmendments H-8267 and H-8268 filed. H.J. 763 .
- Mar 26, 2026HousePlaced on calendar under unfinished business. H.J. 760 .
- Mar 19, 2026HousePlaced on calendar. H.J. 704 .
- Mar 19, 2026HouseCommittee vote: Yeas, 16. Nays, 7. H.J. 704 .
- Mar 19, 2026HouseCommittee report, recommending passage. H.J. 704 .
- Mar 16, 2026Iowa LegislatureSubcommittee recommends passage.
- Mar 10, 2026Iowa LegislatureSubcommittee Meeting: 03/16/2026 12:45PM RM 102.
- Mar 10, 2026HouseSubcommittee: Fett, Gehlbach and Matson. H.J. 632 .
- Mar 4, 2026HouseIntroducedRead first time, referred to Education. H.J. 528 .
- Mar 3, 2026HouseMessage from Senate. H.J. 515 .
- Mar 3, 2026SenateImmediate message. S.J. 448 .
- Mar 3, 2026SenateFloorPassed Senate , yeas 30, nays 14. S.J. 446 .
- Mar 2, 2026Iowa LegislatureFiscal note.
- Feb 9, 2026SenateCommittee report, approving bill. S.J. 226 .
- Feb 9, 2026SenateIntroducedIntroduced, placed on calendar. S.J. 222 .
- Feb 9, 2026SenateCommittee report approving bill, renumbered as SF 2231 . S.J. 226 .
- Jan 29, 2026Iowa LegislatureSubcommittee recommends amendment and passage.
- Jan 26, 2026Iowa LegislatureSubcommittee Meeting: 01/29/2026 11:30AM Room G15.
- Jan 21, 2026SenateSubcommittee: Sinclair, Rozenboom, and Trone Garriott. S.J. 124 .
- Jan 15, 2026SenateIntroducedIntroduced, referred to Education. S.J. 103 .
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Removal of Sectarian Restrictions across Multiple Statutes
The bill systematically targets multiple chapters of the Iowa Code (261A, 261E, 301, 331, and 422) to remove explicit exclusions of religious or sectarian use from education, tax, and county governance provisions.
Connected Entities
Sources
www.legis.iowa.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy80Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz45Current news / social attention level
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