House File 2266
HOUSE FILE
BY TJEPKES
(COMPANION TO LSB 5751SS
BY BEALL)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act authorizing the use of revenue derived from the physical
2 plant and equipment levy and the local option sales tax for
3 school infrastructure purposes for maintenance costs for
4 specified school buildings, and for maintenance and repair
5 costs for school district transportation equipment, and
6 providing an applicability provision.
7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 298.3, subsection 6, Code Supplement
1 2 2003, is amended to read as follows:
1 3 6. Repairing, remodeling, reconstructing, improving,
1 4 maintaining, or expanding the schoolhouses or buildings and
1 5 additions to existing schoolhouses.
1 6 For the purpose of this subsection, "repairing" means
1 7 restoring an existing structure or thing to its original
1 8 condition, as near as may be, after decay, waste, injury, or
1 9 partial destruction, but does not include maintenance; and
1 10 "reconstructing" means rebuilding or restoring as an entity a
1 11 thing which was lost or destroyed.
1 12 Sec. 2. Section 298.3, subsection 9, Code Supplement 2003,
1 13 is amended to read as follows:
1 14 9. Purchase, repair, or maintenance of transportation
1 15 equipment for transporting students.
1 16 Sec. 3. Section 422E.1, subsection 3, Code Supplement
1 17 2003, is amended to read as follows:
1 18 3. Local sales and services tax moneys received by a
1 19 county for school infrastructure purposes pursuant to this
1 20 chapter shall be utilized for school infrastructure needs or
1 21 property tax relief. For purposes of this chapter, "school
1 22 infrastructure" means those activities for which a school
1 23 district is authorized to contract indebtedness and issue
1 24 general obligation bonds under section 296.1, except those
1 25 activities related to a teacher's or superintendent's home or
1 26 homes. These activities include the construction,
1 27 reconstruction, repair, demolition work, purchasing, or
1 28 remodeling of schoolhouses, stadiums, gyms, fieldhouses, and
1 29 bus garages and the procurement of schoolhouse construction
1 30 sites and the making of site improvements and those activities
1 31 for which revenues under section 298.3 or 300.2 may be spent.
1 32 For purposes of this chapter, these activities shall also
1 33 include the maintenance of schoolhouses, stadiums, gyms,
1 34 fieldhouses, and bus garages, and the repairing or maintaining
1 35 of transportation equipment for transporting students.
2 1 Additionally, "school infrastructure" includes the payment or
2 2 retirement of outstanding bonds previously issued for school
2 3 infrastructure purposes as defined in this subsection, and the
2 4 payment or retirement of bonds issued under section 422E.4.
2 5 Sec. 4. APPLICABILITY. This Act is applicable for
2 6 physical plant and equipment levies imposed either through
2 7 board authorization or voter approval on or after the
2 8 effective date of this Act or local option sales taxes for
2 9 school infrastructure purposes imposed on or after the
2 10 effective date of this Act.
2 11 EXPLANATION
2 12 This bill provides for the expansion of authorized uses for
2 13 revenue derived from the physical plant and equipment levy
2 14 specified in Code section 298.3, and the local option sales
2 15 tax for school infrastructure purposes specified in Code
2 16 section 422E.1.
2 17 Currently, revenue derived from the physical plant and
2 18 equipment levy may be utilized, among other purposes, for
2 19 repairing, remodeling, reconstructing, improving, or expanding
2 20 schoolhouses or buildings and additions to existing
2 21 schoolhouses. The bill provides for the addition of
2 22 "maintaining" to this list, and deletes a provision which
2 23 excluded maintenance from what would be considered the
2 24 repairing of an existing structure. The bill also provides
2 25 that revenue derived from the physical plant and equipment
2 26 levy may be utilized for the repair or maintenance of
2 27 transportation equipment for transporting students.
2 28 Currently, only the purchase of such equipment is authorized
2 29 with physical plant and equipment levy revenue.
2 30 The bill additionally provides that revenue derived from
2 31 imposition of the local option sales tax for school
2 32 infrastructure may be utilized for the maintenance of
2 33 schoolhouses, stadiums, gyms, fieldhouses, and bus garages,
2 34 and the repairing or maintaining of transportation equipment
2 35 for transporting students. Currently, the authorized uses for
3 1 such revenue do not include maintenance for the school
3 2 buildings and structures specified in Code section 422E.1, and
3 3 do not include repairing or maintaining transportation
3 4 equipment.
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