Struck = removed from the bill ·
added = the amendment's new text.
STATESenate OFFile IOWA167 KIMH-1008 REYNOLDSAmend GOVERNORSenate ay1,225File heHnrbePulae167, ertryfttefIwaas tteaiolpassed esMie,Iwa539by earr.eray,the Ieeytnmt: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 everything after the enacting clause and inserting:
<DIVISION I STATE AND CATEGORICAL PERCENT 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 twofive 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 twofive percent,percent. except for calculating the appropriation to the transportation equity fund under section 257.16C.
The categorical state percent of growth for purposeseach ofbudget calculatingyear theshall appropriationbe toestablished theby transportationstatute equitywhich fundshall underbe sectionenacted 257.16Cwithin forthirty days of the transmission of the governor’s budget yearrequired beginningby JulyFebruary 1 ,under 2025,section is8.21 fiveduring percent.the regular legislative session beginning in the base year.
The categorical state percent of growth formay eachinclude budgetstate yearpercents shallof begrowth establishedfor bythe statuteteacher whichsalary shallsupplement, bethe enactedprofessional withindevelopment thirtySF days167.261 of(2) 91 -1- jm/md 1/8 supplement, the transmissionearly ofintervention supplement, the governor'steacher budgetleadership requiredsupplement, byand Februaryfor 1budget underyears sectionbeginning 8.21on duringor theafter regularJuly legislative1, session2020, beginningtransportation inequity theaid basepayments year.under section 257.16C.
The categorical state percent of growth may include state percents of growth for the teacher salary supplement, the professional development supplement, the early intervention supplement, the teacher leadership supplement, and for budget years beginning on or after July 1, 2020, transportation equity aid payments under section 257.16C.
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.
(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 SF 167.261 (2) 91 -2- jm/md 2/8 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)(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 SF 167.261 (2) 91 -3- jm/md 3/8 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 Senate File 167, p.
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.
Sec.
4.
5.4.
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 SF 167.261 (2) 91 -4- jm/md 4/8 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 Senatesupplemental Filestate 167,aid p.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 fiveten 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.
6.5.
SF 167.261 (2) 91 -5- jm/md 5/8 DIVISION III SUPPLEMENTARY WEIGHTING FOR SHARED OPERATIONAL FUNCTIONS Sec.
7.6.
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;
SenateSec. File 167, p.
77. Sec.
EFFECTIVE DATE.
This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION IV TRANSPORTATION EQUITY PAYMENTS Sec.
Section 257.16C, subsection 3, paragraph d, subparagraph (4), unnumbered paragraph 1, Code 2025, is amended to read as follows:
For each the fiscal year beginning on or after July 1, 2023, and the fiscal year beginning July 1, 2024, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund the sum of the following, or so much thereof as is necessary, to be used for the purposes of this section:
SF 167.261 (2) 91 -6- jm/md 6/8 Sec.
9.
Section 257.16C, subsection 3, paragraph d, Code 2025, is amended by adding the following new subparagraphs:
NEW SUBPARAGRAPH .
(5) For the fiscal year beginning July 1, 2025, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund an amount necessary to make all transportation equity aid payments under subsection 2, to be used for the purposes of this section.
NEW SUBPARAGRAPH .
(6) For each fiscal year beginning on or after July 1, 2026, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund the sum of the following, or so much thereof as is necessary, to be used for the purposes of this section:
(a) The amount appropriated to the transportation equity fund under this paragraph for the immediately preceding fiscal year.
(b) The product of the amount determined under subparagraph division (a) multiplied by the categorical percent of growth under section 257.8, subsection 2, for the budget year beginning on the same date of the fiscal year for which the appropriation is made.
Sec.
10.
This division of this Act, being deemed_ofdeemed of immediate importance, takes effect upon enactment.enactment.> 2.
AMYTitle SINCL•/Rpage, PATby GRASSUFYstriking Presidentlines 1 through 5 and inserting <An Act relating to public school funding by establishing the state percent of growth and the Senatecategorical Speakerstate percent of growth for the Housebudget Iyear herebybeginning certifyJuly that1, this2025, billmodifying originatedprovisions inrelating to the Senateproperty tax replacement payments and istransportation knownequity aspayments, Senatemodifying Fileprovisions 167,relating Ninety-firstto Generalthe Assembly.regular program state cost per pupil and funding for shared operational functions, making appropriations, and including effective date provisions.> SF 167.261 (2) 91 -7- jm/md 7/8 ______________________________ MATSON of Polk SF 167.261 (2) 91 -8- jm/md 8/8
W.
CHARLES SMITHSON Secr-t- v o — e Senate PAA Approved N A & W 2025 KI Governor