H-8262

   Amend Senate File 2323, as amended, passed, and reprinted by the Senate, as follows:
   1.  Page 34, after line 6 by inserting: 
<DIVISION ___
SCHOOL DISTRICT BUDGET ADJUSTMENT

   Sec. ___.  Section 257.2, subsection 2, Code 2016, is amended by striking the subsection.
   Sec. ___.  Section 257.4, subsection 1, paragraph a, Code 2016, is amended by adding the following new subparagraph:
   NEW SUBPARAGRAPH.  (10)  The amount of revenue received from the secure an advanced vision for education fund and approved by the school district for reducing the school district’s additional property tax levy pursuant to a revenue purpose statement adopted under section 423F.3.
   Sec. ___.  NEW SECTION.  257.14A  District cost per pupil equity —— budget adjustment.
   1.  The board of directors of a school district with a regular program district cost per pupil that is less than the highest regular program district cost per pupil among all school districts in the state for the same budget year that wishes to receive the budget adjustment under this section may adopt a resolution by May 15 preceding the budget year and shall notify the department of management of the adoption of the resolution and the amount of the budget adjustment to be received.
   2.  a.  For budget years beginning on or after July 1, 2017, each school district that satisfies the requirements of subsection 1 shall be eligible for a budget adjustment for that budget year in an amount not to exceed the difference between the school district’s regular program district cost per pupil and the highest regular program district cost per pupil among all school districts in the state multiplied by the district’s budget enrollment. The resolution adopted under subsection 1 may specify a budget adjustment amount that is less than the maximum amount authorized under this paragraph “a”.
   b.  The school district shall fund the budget adjustment solely using moneys from its distribution of moneys received from the secure an advanced vision for education fund under section 423F.3 and authorized for such purpose by a revenue purpose statement. Amounts used to fund the budget adjustment may be used by the school district for any school general fund purpose.
   3.  A budget adjustment received under this section shall not affect the eligibility for or amount of any other budget adjustment authorized by law for the same budget year. In addition, a budget adjustment under this section shall be limited to the budget year for which the adjustment was authorized and shall not be included in any computation of a school district’s cost for any future budget year.
   Sec. ___.  Section 423.2, subsection 11, paragraph b, subparagraph (3), Code 2016, is amended to read as follows:
   (3)  Transfer one-sixth of the remaining revenues to the secure an advanced vision for education fund created in section 423F.2. This subparagraph (3) is repealed December 31, 2029 January 1, 2050.
   Sec. ___.  Section 423.2, subsection 14, Code 2016, is amended to read as follows:
   14.  The sales tax rate of six percent is reduced to five percent beginning on January 1, 2030 2050.
   Sec. ___.  Section 423.5, subsection 5, Code 2016, is amended to read as follows:
   5.  The use tax rate of six percent is reduced to five percent beginning on January 1, 2030 2050.
   Sec. ___.  Section 423.43, subsection 1, paragraph b, Code 2016, is amended to read as follows:
   b.  Subsequent to the deposit into the general fund of the state and after the transfer of such revenues collected under chapter 423B, the department shall transfer one-sixth of such remaining revenues to the secure an advanced vision for education fund created in section 423F.2. This paragraph is repealed December 31, 2029 January 1, 2050.
   Sec. ___.  Section 423F.1, Code 2016, is amended to read as follows:
   423F.1  Legislative intent.
   It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III, from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts under this chapter to be used solely for school infrastructure purposes, or school district property tax relief, and school district budget adjustments under section 254.14A.
   Sec. ___.  Section 423F.3, subsection 1, paragraph d, Code 2016, is amended to read as follows:
   d.  For any authorized school infrastructure purpose or project of the school district as defined in subsection 6, excluding purposes specified in subsection 6, paragraph “0d”, if the total cost of the authorized infrastructure purpose does not exceed three million dollars.
   Sec. ___.  Section 423F.3, subsection 3, paragraph b, Code 2016, is amended to read as follows:
   b.  If the board of directors intends to use funds for purposes or projects other than those listed in paragraph “a”, or change the use of funds to purposes or projects other than those listed in paragraph “a”, the board shall adopt a revenue purpose statement or amend an existing revenue purpose statement, subject to approval of the electors, listing the proposed use of the funds.  If the board of directors intends to use funds for a school infrastructure purpose or project that was approved by the board on or after July 1, 2016, the total cost of which exceeds three million dollars, the board shall adopt a revenue purpose statement or amend an existing revenue purpose statement, subject to approval of the electors, to specifically authorize the use of funds for that school infrastructure purpose or project. Both the ballot presented to the electors and the revenue purpose statement shall describe each school infrastructure purpose or project that has a total cost exceeding three million dollars, specify the estimated commencement and completion dates for each such purpose or project, and specify a maximum amount of funds received under this section that may be used for each such purpose or project. School districts shall submit the statement to the voters no later than sixty days prior to the expiration of any existing revenue purpose statement or change in use not included in the existing revenue purpose statement.
   Sec. ___.  Section 423F.3, subsection 6, Code 2016, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  0d.  For school budget years beginning on or after July 1, 2017, “school infrastructure” includes any of the following if specified in a revenue purpose statement approved at election:
   (1)  If a school district’s average transportation costs per pupil exceed the state average transportation costs per pupil determined under section 257.31, subsection 17, paragraph “c”, the payment of school district transportation costs not to exceed an amount equal to the district’s actual enrollment for the school year multiplied by the difference between the district’s average transportation costs per pupil and the state average transportation costs per pupil for the school year.
   (2)  Funding a district cost per pupil equity budget adjustment under section 257.14A.
   (3)  Reduction of the school district’s additional property tax levy under section 257.4.
   Sec. ___.  Section 423F.3, subsection 7, Code 2016, is amended to read as follows:
   7.  The general assembly shall not alter the purposes for which the revenues received under this section may be used from infrastructure and purposes, property tax relief purposes, and budget adjustment purposes under section 257.14A to any other purpose unless the bill is approved by a vote of at least two-thirds of the members of both chambers of the general assembly and is signed by the governor.
   Sec. ___.  Section 423F.6, Code 2016, is amended to read as follows:
   423F.6  Repeal.
   This chapter is repealed December 31, 2029 January 1, 2050.
   Sec. ___.  IMPLEMENTATION.  The approval requirement of section 423F.3, subsection 7, Code 2016, shall not apply to this division of this Act.>
   2.  Title page, line 5, after <matters,> by inserting <modifying provisions relating to the secure an advanced vision for education fund,>
   3.  By renumbering, redesignating, and correcting internal references as necessary.

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PAUSTIAN of Scott