Iowa · 2025-2026 Regular Session · Bill

HF 2078: A bill for an act relating to resident dependents not enrolled in a public school or receiving an educational savings account payment by creating an opportunity tax credit available against the individual income tax, creating a fund, making appropriations, and including effective date and retroactive applicability provisions.

In committee Last action February 18, 2026: Subcommittee recommends passage.

Plain-language summary

HF 2078 is a bill introduced in the Iowa House on January 15, 2026. According to its official title, it concerns: A bill for an act relating to resident dependents not enrolled in a public school or receiving an educational savings account payment by creating an opportunity tax credit available against the individual income tax, creating a fund, making appropriations, and including effective date and retroactive applicability provisions. Primary sponsor: Samantha Fett (Republican). Most recent recorded action (February 18, 2026): Subcommittee recommends passage.

Sponsors

Primary sponsor: Samantha Fett (Republican).