A bill for an act providing for the Iowa individual income tax checkoff for public schools and the public school checkoff fund, making appropriations, and providing for implementation of the checkoff on the return.

This bill allows Iowa taxpayers to voluntarily contribute $1 or more from their individual income tax return to a public school checkoff fund. The fund, managed by the state department of management, collects these contributions annually and distributes them to school districts starting in 2027 based on each district's budget enrollment. School districts receive these funds as general revenue (not counted toward district costs) and may use them for any school purpose. The checkoff will appear on tax forms for the 2026 tax year, with contributions becoming available for school funding beginning July 1, 2027.