Struck = removed from the bill ·
added = the amendment's new text.
STATESenate OFFile IOWA167 KIMS-3067 REYNOLDSAmend GOVERNORthe ay1,225House heHnrbePulaeamendment, ertryfttefIwaS-3004, tteaiolto esMie,Iwa539Senate earr.eray,File Ieeytnmt:167, as passed by the Senate, as follows:
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AI , ASSEMBLY lI1V1 1 l"I1I1 llt Ilnl l I3I I YIVE?I1 1 UIIUI 14IIII I Yll I Senate File 167 AN ACT RELATING TO SCHOOL FUNDING BY ESTABLISHING THE STATE PERCENT OF GROWTH AND THE CATEGORICAL STATE PERCENT OF GROWTH FOR THE BUDGET YEAR BEGINNING JULY 1 , 2025, MODIFYING PROVISIONS RELATING TO THE PROPERTY TAX REPLACEMENT PAYMENTS, MODIFYING PROVISIONS RELATING TO THE REGULAR PROGRAM STATE COST PER PUPIL AND FUNDING FOR SHARED OPERATIONAL FUNCTIONS, AND INCLUDING EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF I OW.:
DIVISION I STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS Section 1 .
Section 257.8, subsections 1 and 2 , Code 2025, are amended to read as follows:
By striking page 1, line 1, through page 8, line 34, and inserting:
<Amend Senate File 167, as passed by the Senate, as follows:
1.
By striking everything after the enacting clause and inserting:
<DIVISION I STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS Section 1.
Section 257.8, subsections 1 and 2, Code 2025, are amended to read as follows:
1.
The state perccntpercent of growth for the budget year beginning July 11, , 2022, i3is two and oneone-half halfpercent. perccnt.
The state percent of growth for the budget year beginning July 11, , 2024, is two and one-half percent.
The state percent of growth for the budget year beginning July 11, , 2025, is two percent.
The state percent of growth for each subsequent budget year shall be established Senateby Filestatute 167,which p.shall be enacted within thirty days of the transmission of the governor’s budget required by February 1 under section 8.21 during the regular legislative session beginning in the base year.
2 by statute which shall be enacted within thirty days of the transmission of the governor's budget required by February under section 8.21 during the regular legislative session beginning in the base year.
Categorical state percent of growth,growth. The eategerieal state percent ef grewth fer the budget year beginning july 1, 2022, i3 two and one half perccnt.
The categorical state percent of growth for the budget year beginning July 1, 2022, is two and one-half percent.
The categorical state percent of growth for the budget year beginning July 11, , 2025, is two percent, except for calculating the appropriation to the transportation equity fund under section 257.16C.
The categorical state percent of growth for purposes of calculating the appropriation to S 3004.1384 (2) 91 -1- jm/md 1/7 the transportation equity fund under section 257.16C for the budget year beginning July 11, , 2025, is five percent.
The categorical state percent of growth for each budget year shall be established by statute which shall be enacted within thirty days of the transmission of the governor'sgovernor’s budget required by February 1 under section 8.21 during the regular legislative session beginning in the base year.
Section 257.16B, subsections 1 and 22, , Code 2025, are amended to read as follows:
For each fiscal year beginning on or after July 1, 2022 2023, there is appropriated from the general fund of the state to the department of education an amount necessary to make all school district property tax replacement payments under this section, as calculated in subsection 22. .
a,a. () For the budgct y ar bcginning July 1 , 2022, the amount of each School district's property tax rcplaccmcnt payment shall be the preduet of the school district's wcightcd Senate File 167, p.
3(1) enrellmentFor ferthe tbudget yyear arbeginning July 1, 2022, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax rcp-aeff•-•replacement ame-ntamount ferfor the budget year calculated under subparagraph (2).
(2) The per pupil property tax replacement amount for the budget yc-ryear beginning July 11, , 2022, is equal to the sum of one hundred fiftyfifty-three -dollars threedollars plus the-dthe ±difference f f eee between the following:
(a) The regular pregramprogram state eestcost per pupil ferfor the budgebudget yyear ar beginning July 11, , 2022, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget yyear ar beginning July 1, 2022.
S 3004.1384 (2) 91 -2- jm/md 2/7 (b) The regular pregrafflprogram state eestcost per pupil ferfor the budget yyear ar beginning July 11, , 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2022.
b= a.
( 1) For the budget year beginning July 1 , 2023, the amount of each school district's property tax replacement payment shall be the product of the school districts weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph ( 2).
(2) The per pupil property tax replacement amount for the budget year beginning July 1 , 2023, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
(a) The regular program state cost per pupil for the budget year beginning July 1 , 2023, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2023.
(b) The regular program state cost per pupil for the budget year beginning July 1 , 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2023.
e:
(1)a. For each the budget year beginning on or after July 1, 2024, the amount of each school district's property Senate File 167, p .
4(1) For the budget year beginning July 1, 2023, the amount of each school district’s property tax replacement payment shall be the product of the school district'sdistrict’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
(2) The per pupil property tax replacement amount for the budget years year beginning on or after July 11, ,2023, 2024, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
(a) The regular program state cost per pupil for the budget year beginning July 11, ,2023, 2024, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicablc budget year undcr this paragraph beginning July 11, ,2023. 2024.
(b) The regular program state cost per pupil for the budget year beginning July 11, , 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applic-ablc budget year undcr thi3 paragraph beginning July 11, ,2023. 2024.
(b. 1) For each budget year beginning on or after July 1, 2025, the amount of each school district's property tax replacement payment shall be the product of the school district's weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
(2)(1) TheFor pereach pupilthe property tax replacement amount for budget yearsyear beginning on or after July 11, ,2024, 2025,the isamount equalof toeach school district’s property tax replacement payment shall be the sumproduct of onethe hundredschool fifty-threedistrict’s dollarsweighted plusenrollment for the differencebudget betweenyear multiplied by the following:per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
(a)(2) The regularper programpupil stateproperty costtax perreplacement pupilamount for the budget years year beginning Julyon 1or ,after 2025,July multiplied1, by2024, oneis hundredequal percentto less the regularsum programof foundationone basehundred perfifty-three pupildollars percentageplus pursuantthe todifference sectionbetween 257.1 for the applicablefollowing: budget year under this paragraph.
(b)S 3004.1384 (2) 91 -3- jm/md 3/7 (a) The regular program state cost per pupil for the budget year beginning July 11, ,2024, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph.paragraph beginning July 1, 2024.
(b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph beginning July 1, 2024.
c.
(1) For each budget year beginning on or after July 1, 2025, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
(2) The per pupil property tax replacement amount for budget years beginning on or after July 1, 2025, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
(a) The regular program state cost per pupil for the budget year beginning July 1, 2025, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph.
(b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph.
CODE SECTION 257.8 ——— IMPLEMENTATION.
The Senaterequirements Fileof 167,section p.257.8, subsections 1 and 2, regarding the enactment of bills establishing the state percent of growth and the categorical state percent of growth within thirty days of the transmission of the governor’s budget required by S 3004.1384 (2) 91 -4- jm/md 4/7 February 1 under section 8.21 during the regular legislative session beginning in the base year, do not apply to this division of this Act.
5 requirements of section 257.8, subsections 1 and 2 , regarding the enactment of bills establishing the state percent of growth and the categorical state percent of growth within thirty days of the transmission of the governor's budget required by February 1 under section 8.21 during the regular legislative session beginning in the base year, do not apply to this division of this Act.
Section 257.9, subsection 22, , Code 2025, is amended to read as follows:
For the budget year beginning July 11, , 1992, and succeeding budget years beginning before July 11, , 2018, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year.
For the budget year beginning July 11, , 2018, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars.
For the budget year beginning July 11, , 2019, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars.
For the budget year beginning July 11, , 2020, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus ten dollars.
For the budget year beginning July 11, , 2021, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus ten dollars.
For the budget year beginning July 11, , 2022, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program SenateS File3004.1384 167,(2) p.91 -5- jm/md 5/7 supplemental state aid for the budget year, plus five dollars.
6 supplemental state aid for the budget year, plus five dollars.
For the budget ycaryear years beginning July 11, , 2023, and ouccccdingsucceeding budgctbudget ycvrsyears July 11, , 2024, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year.
For the budget year beginning July 11, , 2025, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars.
1.i.
For the budget year beginning July 11, , 2026, and succeeding budget years, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year.
Section 257.11, subsection 55, , paragraph dd, , Code 2025, is amended to read as follows:
Supplementary weighting pursuant to this subsection shall be available to a school district during the period commencing with the budget year beginning July 11, , 2014, through the budget year beginning July 11, , 2034.
gieThe For budget years beginning prior to July 1, 2025, the maximum amount of additional weighting for which a school district shall be eligible in a budget year is twenty-one additional pupils;
and for budget years beginning on or after July 11, , 2025, the maximum amount of additional weighting for which a school district shall be eligible in a budget year is twenty-five pupils;
provided, however, that for budget years beginning on or after July 1, 2024, the supplementary weighting assigned for a shared operational function in the area of a college and career transition counselor or coordinator shall not count toward this S 3004.1384 (2) 91 -6- jm/md 6/7 maximum amount.
SenateSec. File 167, p.
7 Sec.
This division of this Act, being deemed_ofdeemed of immediate importance, takes effect upon enactment.enactment.> 2.
AMYTitle SINCL•/Rpage, PATline GRASSUFY5, Presidentafter of<payments,> theby Senateinserting Speaker<modifying ofprovisions relating to the Houseregular Iprogram herebystate certifycost thatper thispupil billand originatedfunding infor theshared Senateoperational andfunctions,>> is______________________________ knownLYNN asEVANS SenateS File3004.1384 167,(2) Ninety-first91 General-7- Assembly.jm/md 7/7
W.
CHARLES SMITHSON Secr-t- v o — e Senate PAA Approved N A & W 2025 KI Governor