Senate amendment to House File 847 H-1425 Amend House File 847, as amended, passed, and reprinted by 1 the House, as follows: 2 1. Page 10, by striking lines 20 through 30. 3 2. Page 11, by striking lines 25 through 30. 4 3. By striking page 11, line 31, through page 12, line 10, 5 and inserting: 6 < Sec. ___. EXTRACURRICULAR INELIGIBILITY. In addition 7 to the circumstances enumerated under section 256.46, 8 subsection 1, and section 282.18, subsection 11, for which 9 the ineligibility period for extracurricular interscholastic 10 contests or competitions shall not apply, and notwithstanding 11 any provision of law or rule of the state board of education to 12 the contrary, for determinations of eligibility for the school 13 year beginning July 1, 2020, and the school year beginning 14 July 1, 2021, a child may participate immediately in varsity 15 interscholastic contests or competitions upon enrollment in a 16 school or school district, if the child was previously enrolled 17 in the school or school district on the first day of the school 18 calendar for the school year beginning July 1, 2020, then 19 enrolls in a different school or school district for a portion 20 of the school year beginning July 1, 2020, and then, before 21 July 1, 2021, reenrolls in the school or school district in 22 which the child was initially enrolled. > 23 4. By striking page 12, line 11, through page 13, line 6, 24 and inserting: 25 < Sec. ___. EFFECTIVE DATE. The following, being deemed of 26 immediate importance, take effect upon enactment: 27 1. The portion of the section of this division of this 28 Act enacting section 282.18, subsection 11, paragraph “a”, 29 subparagraph (9). 30 2. The portion of the section of this division of this 31 Act enacting section 282.18, subsection 11, paragraph “a”, 32 subparagraph (10). 33 3. The section of this division of this Act establishing 34 an exception to the ineligibility period for extracurricular 35 -1- HF 847.2282.S (1) 89 mb 1/ 7 #1. #2. #3. #4.

interscholastic contests or competitions for the school year 1 beginning July 1, 2020, and the school year beginning July 1, 2 2021. 3 Sec. ___. RETROACTIVE APPLICABILITY. The following apply 4 retroactively to July 1, 2020: 5 1. The section of this division of this Act enacting section 6 256.46, subsection 1, paragraph “i”. 7 2. The portion of the section of this division of this 8 Act enacting section 282.18, subsection 11, paragraph “a”, 9 subparagraph (9). 10 3. The section of this division of this Act establishing 11 an exception to the ineligibility period for extracurricular 12 interscholastic contests or competitions for the school year 13 beginning July 1, 2020, and the school year beginning July 1, 14 2021. > 15 5. Page 15, after line 20 by inserting: 16 < DIVISION ___ 17 PLEDGE OF ALLEGIANCE 18 Sec. ___. Section 280.5, Code 2021, is amended to read as 19 follows: 20 280.5 Display of United States flag and Iowa state flag —— 21 pledge of allegiance . 22 1. The board of directors of each public school district 23 and the authorities in charge of each nonpublic school shall 24 provide and maintain a suitable flagstaff on each school site 25 under its control, and the United States flag and the Iowa 26 state flag shall be raised on all school days when weather 27 conditions are suitable. 28 2. The board of directors of each public school district 29 shall administer the pledge of allegiance in grades one through 30 twelve each school day. Each classroom in which the pledge of 31 allegiance is recited pursuant to this subsection shall display 32 the United States flag during the recitation. A student shall 33 not be compelled against the student’s objections or those of 34 the student’s parent or guardian to recite the pledge. 35 -2- HF 847.2282.S (1) 89 mb 2/ 7 #5.

DIVISION ___ 1 FACE COVERING REQUIREMENTS 2 Sec. ___. NEW SECTION . 280.31 Face coverings. 3 1. The principal of a public school attendance center or 4 nonpublic school attendance center shall have the authority to 5 allow students of the attendance center to attend in-person 6 instruction at the attendance center without wearing a face 7 covering as required or recommended by federal or state 8 statute, regulation, or order, county or city ordinance, 9 regulation, or order, or public health guidance, if the 10 principal believes that allowing such attendance without 11 wearing a face covering is in the best interest of the 12 students by ensuring that students receive quality education, 13 preventing health-related conditions caused by face coverings, 14 or otherwise supporting the physical health, mental health, 15 and overall well-being of the students, and if the board of 16 directors of the school district or the authorities in charge 17 of the nonpublic school, as applicable, has approved such 18 authority or decision of the principal. 19 2. a. A principal’s decision to allow students to attend 20 in-person instruction at the attendance center without wearing 21 a face covering under subsection 1, including the approval by a 22 board of directors of a school district or the authorities in 23 charge of a nonpublic school, shall not constitute any of the 24 conditions specified in section 686D.4, subsections 1 through 25 3. 26 b. For purposes of section 686D.5, a principal’s decision 27 under subsection 1, including the approval by a board of 28 directors of a school district or the authorities in charge 29 of a nonpublic school, shall not be construed to be an act or 30 omission that is not in substantial compliance with, or that 31 is consistent with, any federal or state statute, regulation, 32 order, or public health guidance related to COVID-19 that was 33 applicable at the time of the alleged exposure or potential 34 exposure to COVID-19. 35 -3- HF 847.2282.S (1) 89 mb 3/ 7

Sec. ___. EFFECTIVE DATE. This division of this Act, being 1 deemed of immediate importance, takes effect upon enactment. 2 DIVISION ___ 3 SCHOOL TUITION ORGANIZATION TAX CREDIT 4 Sec. ___. Section 422.11S, subsection 1, Code 2021, is 5 amended to read as follows: 6 1. The taxes imposed under this subchapter , less the 7 credits allowed under section 422.12 , shall be reduced by a 8 school tuition organization tax credit equal to sixty-five 9 seventy-five percent of the amount of the voluntary cash or 10 noncash contributions made by the taxpayer during the tax year 11 to a school tuition organization, subject to the total dollar 12 value of the organization’s tax credit certificates as computed 13 in subsection 8 . The tax credit shall be claimed by use of a 14 tax credit certificate as provided in subsection 7 . 15 Sec. ___. Section 422.11S, subsection 8, paragraph a, 16 subparagraph (2), Code 2021, is amended to read as follows: 17 (2) (a) “Total approved tax credits” means for the 2006 18 calendar year, two million five hundred thousand dollars, for 19 the 2007 calendar year, five million dollars, for calendar 20 years beginning on or after January 1, 2008, but before January 21 1, 2012, seven million five hundred thousand dollars, for 22 calendar years beginning on or after January 1, 2012, but 23 before January 1, 2014, eight million seven hundred fifty 24 thousand dollars, for calendar years beginning on or after 25 January 1, 2014, but before January 1, 2019, twelve million 26 dollars, and for calendar years beginning on or after January 27 1, 2019, but before January 1, 2020, thirteen million dollars, 28 and for calendar years beginning on or after January 1, 2020, 29 but before January 1, 2022, fifteen million dollars , and for 30 calendar years beginning on or after January 1, 2022, twenty 31 million dollars . 32 (b) (i) During any calendar year beginning on or after 33 January 1, 2022, if the amount of awarded tax credits from the 34 preceding calendar year are equal to or greater than ninety 35 -4- HF 847.2282.S (1) 89 mb 4/ 7

percent of the total approved tax credits for the current 1 calendar year, the total approved tax credits for the current 2 calendar year shall equal the product of ten percent multiplied 3 by the total approved tax credits for the current calendar year 4 plus the total approved tax credits for the current calendar 5 year. 6 (ii) If total approved tax credits are recomputed pursuant 7 to subparagraph subdivision (i), the total approved tax credits 8 shall equal the previous total approved tax credits recomputed 9 pursuant to subparagraph subdivision (i) for purposes of future 10 recomputations under subparagraph subdivision (i), provided 11 that the maximum total approved tax credits recomputed pursuant 12 to this subparagraph division (b) shall not exceed twenty 13 million dollars in a calendar year. 14 Sec. ___. RETROACTIVE APPLICABILITY. The following applies 15 retroactively to January 1, 2021, for tax years beginning on 16 or after that date: 17 The section of this division of this Act amending section 18 422.11S, subsection 1. 19 DIVISION ___ 20 CHARTER SCHOOLS 21 Sec. ___. Section 256E.5, if enacted by 2021 Iowa Acts, 22 House File 813, is amended by adding the following new 23 subsection: 24 NEW SUBSECTION . 7A. a. The state board shall not approve a 25 charter school application under this section if approval would 26 result in a number of charter school attendance centers for 27 charter schools approved under this section that violates any 28 of the following for the geographic area within the state where 29 the charter school is proposed to be located: 30 (1) More than one charter school attendance center for the 31 elementary school grade levels per ten thousand public and 32 nonpublic students in grades kindergarten through grade twelve 33 residing in the geographic area. 34 (2) More than one charter school attendance center for 35 -5- HF 847.2282.S (1) 89 mb 5/ 7

the middle school or junior high school grade levels per ten 1 thousand public and nonpublic students in grades kindergarten 2 through grade twelve residing in the geographic area. 3 (3) More than one charter school attendance center for the 4 high school grade levels per ten thousand public and nonpublic 5 students in grades kindergarten through grade twelve residing 6 in the geographic area. 7 b. This subsection is repealed July 1, 2026. 8 Sec. ___. Section 256E.7, subsections 2A, 3, and 5, if 9 enacted by 2021 Iowa Acts, House File 813, are amended to read 10 as follows: 11 2A. a. The governing board’s meetings shall be conducted 12 in a manner that is open to the public and the governing board 13 shall be a governmental body for purposes of chapter 21. 14 b. The governing board shall be a government body for 15 purposes of chapter 22 and all records, documents, and 16 electronic data of the charter school and of the governing 17 board shall be public records and shall be subject to the 18 provisions of chapter 22 relating to the examination of public 19 records. 20 3. a. A charter school shall employ or contract with 21 teachers as defined in section 272.1, who hold valid licenses 22 with an endorsement for the type of instruction or service for 23 which the teachers are employed or under contract. 24 b. The chief administrator of the charter school shall be 25 one of the following: 26 (1) An administrator who holds a valid license under chapter 27 272. 28 (2) A teacher who holds a valid license under chapter 272. 29 (3) An individual who holds an authorization to be 30 a charter school administrator issued by the board of 31 educational examiners under chapter 272. The board of 32 educational examiners shall adopt rules for the issuance of 33 such authorizations not later than December 31, 2021, and such 34 authorizations shall only be valid for service or employment as 35 -6- HF 847.2282.S (1) 89 mb 6/ 7

a charter school administrator. 1 5. A charter school shall enroll an eligible student who 2 submits a timely application unless the number of applications 3 exceeds the capacity of a program, class, grade level, or 4 building. In this case, students must be accepted by lot. 5 Upon enrollment of an eligible student, the charter school 6 shall notify the public school district of residence not later 7 than March 1 of the preceding school year preceding the school 8 year of enrollment . 9 Sec. ___. Section 256E.10, subsection 2, if enacted by 2021 10 Iowa Acts, House File 813, is amended to read as follows: 11 2. As part of the charter school contract, the charter 12 school may be required to shall submit an annual report to 13 assist the state board in evaluating the charter school’s 14 performance and compliance with the performance framework. > 15 6. Title page, line 1, after < programs, > by inserting 16 < requirements, > 17 7. By renumbering, redesignating, and correcting internal 18 references as necessary. 19 -7- HF 847.2282.S (1) 89 mb 7/ 7 #6.