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.

{"id": "ocd-bill/744d2a16-855b-443b-8787-bc463355bcbd", "session": "2025-2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:ia/government", "name": "Iowa", "classification": "state"}, "from_organization": {"id": "ocd-organization/bd11534f-0c3b-4321-8d04-6a42f212bf77", "name": "House", "classification": "lower"}, "identifier": "HF 2078", "title": "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.", "classification": ["bill"], "subject": ["income taxes", "residence", "school finance", "students", "tax credits"], "extras": {}, "created_at": "2026-01-16T00:18:30.421363+00:00", "updated_at": "2026-05-29T05:14:26.281169+00:00", "openstates_url": "https://openstates.org/ia/bills/2025-2026/HF2078/", "first_action_date": "2026-01-15", "latest_action_date": "2026-02-18", "latest_action_description": "Subcommittee recommends passage.", "latest_passage_date": ""}