House
File
84
-
Introduced
HOUSE
FILE
84
BY
SHEETS
,
GASSMAN
,
HEATON
,
MOMMSEN
,
MAXWELL
,
and
HANSON
A
BILL
FOR
An
Act
establishing
a
transportation
cost
supplement
program
1
for
school
districts,
authorizing
the
imposition
of
a
2
transportation
cost
supplement
property
tax
and
income
3
surtax,
and
including
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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Section
1.
Section
275.12,
subsection
5,
Code
2015,
is
1
amended
to
read
as
follows:
2
5.
The
petition
may
include
a
provision
that
the
3
voter-approved
physical
plant
and
equipment
levy
provided
in
4
section
298.2
,
the
transportation
cost
supplement
program
5
provided
in
section
298.17,
or
both,
will
be
voted
upon
at
the
6
election
conducted
under
section
275.18
.
The
petition
may
also
7
include
a
provision
that
the
revenue
purpose
statement
provided
8
in
section
423F.3
will
be
voted
upon
at
the
election
conducted
9
under
section
275.18
.
10
Sec.
2.
Section
298.14,
unnumbered
paragraphs
1
and
2,
Code
11
2015,
are
amended
to
read
as
follows:
12
For
each
fiscal
year,
the
cumulative
total
of
the
percents
of
13
surtax
approved
by
the
board
of
directors
of
a
school
district
14
and
collected
by
the
department
of
revenue
under
sections
15
257.21
,
257.29
,
and
298.2
,
and
298.17,
and
the
enrichment
16
surtax
under
section
442.15
,
Code
1989,
and
an
income
surtax
17
collected
by
a
political
subdivision
under
chapter
422D
,
shall
18
not
exceed
twenty
percent.
19
A
school
district
income
surtax
fund
is
created
in
the
20
office
of
treasurer
of
state.
Income
surtaxes
collected
by
the
21
department
of
revenue
under
sections
257.21
,
257.29
,
and
298.2
,
22
and
298.17,
and
section
442.15
,
Code
1989,
shall
be
deposited
23
in
the
school
district
income
surtax
fund
to
the
credit
of
each
24
school
district.
A
separate
accounting
of
each
surtax,
by
25
school
district,
shall
be
maintained.
26
Sec.
3.
NEW
SECTION
.
298.17
Transportation
cost
supplement
27
program
——
election.
28
1.
a.
A
transportation
cost
supplement
program
is
29
established
to
provide
additional
funding
for
school
districts
30
in
which
the
district
transportation
costs
per
pupil
exceed
the
31
state
average
transportation
costs
per
pupil,
as
those
amounts
32
are
determined
under
section
257.31,
subsection
17,
paragraph
33
“c”
.
34
b.
The
board
of
directors
of
a
school
district
that
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satisfies
the
criteria
of
paragraph
“a”
,
may
direct
the
1
county
commissioner
of
elections
to
submit
the
question
of
2
participation
in
the
transportation
cost
supplement
program
to
3
the
registered
voters
of
the
school
district
at
an
election
4
held
on
a
date
specified
in
section
39.2,
subsection
4,
5
paragraph
“c”
.
The
question
submitted
to
the
voters
of
the
6
school
district
shall
specify
the
period
of
consecutive
years
7
that
the
school
district
may
participate
in
the
program,
8
if
otherwise
eligible
under
paragraph
“a”
,
not
to
exceed
9
ten
consecutive
years.
If
a
majority
of
those
voting
on
10
the
question
favors
participation
in
the
program,
the
board
11
shall
adopt
a
resolution
to
participate
and
shall
certify
the
12
results
of
the
election
to
the
department
of
management
and
the
13
district
shall
participate
in
the
program.
If
a
majority
of
14
those
voting
on
the
question
does
not
favor
participation,
the
15
district
shall
not
participate
in
the
program.
16
2.
The
transportation
cost
supplement
program
shall
provide
17
additional
revenues
each
fiscal
year
not
to
exceed
an
amount
18
equal
to
the
district’s
actual
enrollment
used
to
calculate
19
the
district’s
average
transportation
costs
per
pupil
under
20
section
257.31,
subsection
17,
paragraph
“c”
,
multiplied
by
21
the
remainder
of
the
district’s
average
transportation
costs
22
per
pupil
minus
the
state
average
transportation
costs
per
23
pupil,
as
those
amounts
are
determined
under
section
257.31,
24
subsection
17,
paragraph
“c”
.
However,
such
resulting
amount
25
shall
be
reduced
by
the
amount
of
transportation
assistance
26
aid
received
by
the
district
under
section
257.31,
subsection
27
17,
for
the
same
budget
year,
as
defined
in
section
257.2,
if
28
applicable.
Certification
of
a
district’s
participation
for
a
29
budget
year,
the
method
of
funding,
and
the
amount
to
be
raised
30
shall
be
made
to
the
department
of
management
not
later
than
31
April
15
of
the
base
year,
as
defined
in
section
257.2.
32
3.
The
transportation
cost
supplement
program
shall
be
33
funded
by
either
a
transportation
cost
supplement
property
34
tax
or
by
the
combination
of
a
transportation
cost
supplement
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property
tax
and
a
transportation
cost
supplement
income
1
surtax.
The
method
of
raising
the
transportation
cost
2
supplement
program
moneys
shall
be
determined
by
the
board.
3
Subject
to
the
limitation
in
section
298.14,
if
the
board
4
uses
a
combination
of
a
transportation
property
tax
and
a
5
transportation
cost
supplement
income
surtax,
the
board
shall
6
determine
the
percent
of
income
surtax
to
be
imposed,
expressed
7
as
full
percentage
points,
not
to
exceed
twenty
percent.
8
4.
The
department
of
management
shall
establish
the
amount
9
of
the
transportation
cost
supplement
property
tax
to
be
levied
10
or
the
amount
of
the
combination
of
the
transportation
cost
11
supplement
property
tax
to
be
levied
and
the
amount
of
the
12
transportation
cost
supplement
income
surtax
to
be
imposed
for
13
each
school
year
that
the
transportation
cost
supplement
amount
14
is
authorized
and
the
school
district
eligible
under
subsection
15
1,
paragraph
“a”
.
The
transportation
cost
supplement
property
16
tax
and
income
surtax,
if
an
income
surtax
is
imposed,
shall
be
17
levied
and
imposed,
collected,
and
paid
to
the
school
district
18
in
the
manner
provided
for
the
instructional
support
program
in
19
sections
257.21
through
257.26.
20
5.
Revenues
received
by
a
school
district
from
a
21
transportation
cost
supplement
property
tax
or
income
surtax
22
imposed
under
this
section
shall
be
deposited
in
the
general
23
fund
of
the
school
district
and
expended
only
for
the
cost
24
of
repairing,
maintaining,
and
fueling
school
district
25
transportation
equipment
and
school
buses,
as
defined
in
26
section
321.1,
subsection
69.
Revenues
received
by
a
school
27
district
under
this
section
are
miscellaneous
income.
28
6.
Except
for
an
adjustment
in
the
total
amount
authorized
29
to
be
collected
under
subsection
2,
participation
in
the
30
transportation
cost
supplement
program
under
this
section
shall
31
not
affect
a
school
district’s
eligibility
for
transportation
32
assistance
under
section
257.31,
subsection
17.
33
7.
Once
approved
at
an
election,
the
authority
of
the
34
board
to
use
the
transportation
cost
supplement
program
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shall
continue,
subject
to
the
period
of
years
authorized
at
1
election,
until
the
board
votes
to
discontinue
the
program
or
2
the
voters
of
the
school
district
by
majority
vote
order
the
3
discontinuance
of
the
program.
The
board
shall
submit
at
an
4
election
held
on
a
date
specified
in
section
39.2,
subsection
5
4,
paragraph
“c”
,
the
question
of
whether
to
discontinue
the
6
program
upon
the
receipt
of
a
petition
signed
by
not
less
than
7
one
hundred
eligible
electors
or
thirty
percent
of
the
number
8
of
electors
voting
at
the
last
preceding
school
election,
9
whichever
is
greater.
10
8.
Participation
in
the
transportation
cost
supplement
11
program
is
not
affected
by
a
change
in
the
boundaries
of
the
12
school
district.
If
each
school
district
involved
in
a
school
13
reorganization
under
chapter
275
has
approved
a
transportation
14
cost
supplement
program,
and
if
the
voters
have
not
voted
upon
15
the
question
of
participation
in
the
program
in
the
reorganized
16
district,
the
program
shall
be
in
effect
for
the
reorganized
17
district
that
has
been
approved
for
the
least
amount
and
the
18
shortest
time
in
any
of
the
districts.
19
Sec.
4.
APPLICABILITY.
This
Act
applies
to
school
budget
20
years
beginning
on
or
after
July
1,
2016.
21
EXPLANATION
22
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
23
the
explanation’s
substance
by
the
members
of
the
general
assembly.
24
This
bill
establishes
a
transportation
cost
supplement
25
program
to
provide
additional
funding
for
school
districts
26
in
which
the
district
transportation
costs
per
pupil
exceed
27
the
state
average
transportation
costs
per
pupil.
Under
the
28
bill,
the
board
of
directors
of
such
a
school
district
may
29
direct
the
county
commissioner
of
elections
to
submit
the
30
question
of
participation
in
the
program
to
the
registered
31
voters
of
the
school
district.
The
question
submitted
to
the
32
voters
shall
specify
the
period
of
consecutive
years
that
the
33
school
district
may
participate
in
the
program
not
to
exceed
10
34
consecutive
years.
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The
transportation
cost
supplement
program
provides
1
additional
revenue
each
fiscal
year
not
to
exceed
an
amount
2
equal
to
the
district’s
actual
enrollment
used
to
calculate
3
the
district’s
average
transportation
costs,
multiplied
by
4
the
remainder
of
the
district’s
average
transportation
costs
5
per
pupil
minus
the
state
average
transportation
costs
per
6
pupil.
This
amount
is
required
to
be
reduced
by
the
amount
of
7
transportation
assistance
aid
received
by
the
district
under
8
current
Code
section
257.31(17),
if
any,
for
the
same
budget
9
year.
10
The
bill
authorizes
the
transportation
cost
supplement
11
program
to
be
funded
by
either
a
transportation
cost
supplement
12
property
tax
or
by
the
combination
of
a
transportation
cost
13
supplement
property
tax
and
a
transportation
cost
supplement
14
income
surtax.
An
income
surtax
imposed
as
part
of
the
15
transportation
cost
supplement
program
is
subject
to
the
20
16
percent
cumulative
income
surtax
cap
under
Code
section
298.14.
17
Revenues
received
by
a
school
district
from
a
transportation
18
cost
supplement
property
tax
or
income
surtax
shall
be
19
deposited
in
the
general
fund
of
the
school
district
and
20
expended
only
for
the
cost
of
repairing,
maintaining,
and
21
fueling
school
district
transportation
equipment
and
school
22
buses,
as
defined
in
Code
section
321.1(69).
Revenues
received
23
by
a
school
district
under
this
section
are
miscellaneous
24
income.
25
The
bill
provides
that
the
transportation
cost
supplement
26
program
may
be
discontinued
by
either
school
board
action
or
27
by
petition
and
election
and
includes
provisions
relating
to
28
participation
in
the
transportation
cost
supplement
program
by
29
school
districts
involved
in
a
school
reorganization
under
Code
30
chapter
275.
31
The
bill
applies
to
school
budget
years
beginning
on
or
after
32
July
1,
2016.
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