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Read. Follow. Verify.Iowa Bill Creates Income Tax Checkoff to Fund Public School Districts
Last action · February 24, 2026: Subcommittee recommends amendment and passage.Sponsors: Amy Sinclair and 1 other
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What This Bill Would Do
Senate File 2183 allows individual and joint income taxpayers to designate one dollar or more of their refund or payment to a new public school checkoff fund starting with tax year 2026. The Department of Management will distribute these funds annually to school districts on a per-pupil basis beginning July 1, 2027.
School districts across the state will receive supplementary general fund revenue derived from voluntary taxpayer contributions on annual state income tax returns.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
School districts in Iowa
School districts receive annual per-pupil funding supplements from the public school checkoff fund, deposited into their general funds as miscellaneous income.
Individual income taxpayers in Iowa
Taxpayers are given the option to designate one dollar or more of their tax refund or payment to support public schools.
Key Facts
- A public school checkoff fund is created in the state treasury under the control of the Department of Management.
- Taxpayers filing individual or joint income tax returns may designate one dollar or more to be paid to public schools.
- Designations of contributions to public schools under this section are irrevocable.
- Prior to checkoff transfers, all liabilities on the books of the Department of Revenue and accounts identified as owing under section 421.65 must be satisfied.
Show all 8 facts
- Moneys in the fund are appropriated to the Department of Management starting July 1, 2027, to provide annual funding supplements to school districts.
- Distributions to school districts are calculated on a per-pupil basis using each district's budget enrollment.
- Moneys received by a school district are treated as miscellaneous income, deposited in the district general fund, and excluded from district cost.
- The checkoff is eligible for placement on individual income tax return forms for the tax year beginning January 1, 2026.
Frequently Asked Questions
How much can a taxpayer designate to the public school checkoff fund?
How will the collected checkoff money be distributed to schools?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
4 actions- Feb 24, 2026Iowa LegislatureSubcommittee recommends amendment and passage.
- Feb 23, 2026Iowa LegislatureSubcommittee Meeting: 02/24/2026 8:30AM Room 315.
- Feb 4, 2026SenateSubcommittee: Dickey, Bisignano, and Taylor. S.J. 200 .
- Feb 3, 2026SenateIntroducedIntroduced, referred to Ways and Means. S.J. 187 .
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
Connected Entities
Sources
www.legis.iowa.gov
Analysis Score
0–100- Significance45How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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