School Choice

School Choice and Homeschool in Iowa

Private school choice programs, charter schools, homeschool rules and private schools in Iowa. Facts as of November 2026.

Choice programs3At least one is universal
Charter schoolsAllowedPublic charter law
Homeschool noticeYesTesting: Yes

Private school choice programs

How they work ›

Students First Education Savings Account

Education savings account Universal Enacted 2023

All Iowa resident K-12 students, regardless of income (since 2025-26), who enroll full-time in an Iowa accredited nonpublic school; $8,148 for 2026-27 (equal to per-pupil public funding).

Students First Act (HF 68) signed January 24, 2023; income limits applied only in the 2024-25 phase-in year.

Official source

School Tuition Organization Tax Credit

Tax-credit scholarship Limited Enacted 2006

Donors receive a 75% state tax credit for gifts to school tuition organizations, which give tuition grants to students from households up to four times the federal poverty level; statewide cap $20 million per year.

Iowa Code 422.11S and 422.33(28); administered by the Iowa Department of Revenue.

Official source

Tuition and Textbook Tax Credit

Tax credit or deduction Universal Enacted 1987

Individual taxpayers with K-12 dependents attending an Iowa school (including nonpublic) or receiving private instruction may claim 25% of the first $2,000 of eligible expenses per dependent; nonrefundable.

Iowa Code 422.12; the $2,000 base and private-instruction eligibility took effect for tax year 2021.

Official source

Charter schools

Iowa has a public charter school law.

Official source

Homeschool rules

Parents providing competent private instruction file a report (Form A) with the school district and have the child evaluated each year by a standardized test or a portfolio review. Independent private instruction (not more than four unrelated students, no tuition) has no such filing requirement. Check your state's law before you start.

Notice: Yes Testing: Yes

Law: Iowa Code ch. 299A. Official source

Private schools in Iowa

The private school list will appear here after the first scheduled update.

Sources: Iowa Department of Education: Students First ESA, Iowa LSA Fiscal Topics: School Tuition Organization Tax Credit, Iowa LSA Fiscal Topics: Tuition and Textbook Tax Credit, Iowa Department of Education: Charter Schools, Iowa Code chapter 299A, Private Instruction, NCES Private School Universe Survey. State facts as of November 2026. Check your state's law before you start.