Iowa SF123 modifies preschool funding calculations to use full enrollment instead of 50%.

Iowa SF123 changes the preschool budget enrollment used to determine funding to equal 100% of the actual enrollment of eligible students in preschool programs. Previously, the funding was based on 50% of the enrollment. The bill also modifies the funding calculation for the initial school year of participation. These changes apply to school budget years beginning on or after July 1, 2026.

Iowa SF123 modifies preschool funding calculations to use full enrollment instead of 50%.

Iowa SF123 changes the preschool budget enrollment used to determine funding to equal 100% of the actual enrollment of eligible students in preschool programs. Previously, the funding was based on 50% of the enrollment. The bill also modifies the funding calculation for the initial school year of participation. These changes apply to school budget years beginning on or after July 1, 2026.