House Amendment 1286
PAG LIN
1 1 Amend House File 663 as follows:
1 2 #1. Page 1, line 34, by striking the word and
1 3 figures <December 31, 2022> and inserting the
1 4 following: <June 30, 2013>.
1 5 #2. Page 5, line 21, by striking the word and
1 6 figures <December 31, 2022> and inserting the
1 7 following: <June 30, 2013>.
1 8 #3. Page 13, line 7, by striking the figure <2023>
1 9 and inserting the following: <2013>.
1 10 #4. Page 13, by inserting after line 8 the
1 11 following:
1 12 <Sec. . NEW SECTION. 422F.1 SCHOOL
1 13 MISCELLANEOUS INCOME FUND == STATE SALES TAX REVENUES.
1 14 1. A school miscellaneous income fund is created
1 15 as a separate and distinct fund in the state treasury
1 16 under the control of the department of revenue and
1 17 finance. Moneys in the fund include revenues
1 18 appropriated to the fund as provided in subsection 2
1 19 and other moneys deposited into or appropriated to the
1 20 fund.
1 21 2. For the fiscal year beginning July 1, 2013, and
1 22 for each subsequent fiscal year, there is appropriated
1 23 from the general fund of the state to the school
1 24 miscellaneous income fund an amount equal to the
1 25 amount raised during the fiscal year by a one percent
1 26 sales tax pursuant to chapter 422, division IV.
1 27 3. The moneys in the school miscellaneous income
1 28 fund shall be distributed during the fiscal year to
1 29 each school district on a per pupil basis. The amount
1 30 per pupil shall be determined by dividing the total
1 31 amount in the fund by the combined actual enrollment
1 32 for all school districts in the state. The actual
1 33 enrollment for each school district is the actual
1 34 enrollment figures reported by October 1 to the
1 35 department of management by the department of
1 36 education pursuant to section 257.6, subsection 1.
1 37 The combined actual enrollment count shall be
1 38 forwarded to the department of revenue and finance by
1 39 March 1, annually, for purposes of supplying estimated
1 40 tax payment figures and making estimated tax payments
1 41 pursuant to section 422F.2 for the following fiscal
1 42 year.
1 43 Sec. . NEW SECTION. 422F.2 DISTRIBUTION OF
1 44 FUND MONEYS.
1 45 1. The director of revenue and finance by August
1 46 15 of each fiscal year shall send to each school
1 47 district an estimate of the amount of moneys from the
1 48 school miscellaneous income fund each school district
1 49 will receive for the year and for each month of the
1 50 year. At the end of each month, the director may
2 1 revise the estimates for the year and remaining
2 2 months.
2 3 2. The director shall remit ninety=five percent of
2 4 the estimated distributions for the school district to
2 5 the school district on or before August 31 of the
2 6 fiscal year and on or before the last day of each
2 7 following month.
2 8 3. The director shall remit a final payment of the
2 9 remainder of distributions due for the fiscal year
2 10 before November 10 of the next fiscal year. If an
2 11 overpayment has resulted during the previous fiscal
2 12 year, the November payment shall be adjusted to
2 13 reflect any overpayment.
2 14 4. Moneys received by a school district pursuant
2 15 to this chapter may be used for any educational
2 16 purposes for which the school district may spend
2 17 moneys.
2 18 Sec. . NEW SECTION. 422F.3 EFFECTIVE DATE.
2 19 This chapter takes effect January 1, 2013.>
2 20 #5. Title page, line 6, by inserting after the
2 21 word <purposes> the following: <, and providing for
2 22 state sales tax revenues to be used for school
2 23 educational purposes,>.
2 24
2 25
2 26
2 27 HOGG of Linn
2 28 HF 663.202 80
2 29 mg/sh
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