Iowa SF2183 establishes a public school checkoff fund for individual income tax returns, distributing funds to school districts on a per pupil basis.

Iowa SF2183 creates the public school checkoff fund in the state treasury, managed by the Department of Management. Taxpayers can designate $1 or more on their individual income tax returns to contribute to this fund. The Department of Revenue will remit collected funds to the checkoff fund and transfer them to the Department of Management for distribution to school districts. Funds are allocated based on each district's budget enrollment and may be used for any general fund purpose. The checkoff is eligible for placement on tax return forms starting January 1, 2026.

Iowa SF2183 establishes a public school checkoff fund for individual income tax returns, distributing funds to school districts on a per pupil basis.

Iowa SF2183 creates the public school checkoff fund in the state treasury, managed by the Department of Management. Taxpayers can designate $1 or more on their individual income tax returns to contribute to this fund. The Department of Revenue will remit collected funds to the checkoff fund and transfer them to the Department of Management for distribution to school districts. Funds are allocated based on each district's budget enrollment and may be used for any general fund purpose. The checkoff is eligible for placement on tax return forms starting January 1, 2026.