A bill for an act relating to the education savings account program, including modifying eligibility provisions, providing a future repeal date, and including effective date and applicability provisions.

This bill modifies Iowa's education savings account program by expanding eligibility for nonpublic school students based on household income levels over a three-year period. Starting in 2027, families earning up to 400% of the federal poverty guidelines qualify for the program, with eligibility tightening to 300% of the poverty threshold by 2028. The legislation also adjusts how school districts calculate funding costs for various teacher and professional development supplements by including ESA payments in enrollment counts. The education savings account program is scheduled to be completely repealed on July 1, 2029, with related funding calculations taking effect in 2030.