H-1425

   Amend House File 847, as amended, passed, and reprinted by the House, as follows:
   1.  Page 10, by striking lines 20 through 30.
   2.  Page 11, by striking lines 25 through 30.
   3.  By striking page 11, line 31, through page 12, line 10, and inserting: 
   <Sec. ___.  EXTRACURRICULAR INELIGIBILITY.  In addition to the circumstances enumerated under section 256.46, subsection 1, and section 282.18, subsection 11, for which the ineligibility period for extracurricular interscholastic contests or competitions shall not apply, and notwithstanding any provision of law or rule of the state board of education to the contrary, for determinations of eligibility for the school year beginning July 1, 2020, and the school year beginning July 1, 2021, a child may participate immediately in varsity interscholastic contests or competitions upon enrollment in a school or school district, if the child was previously enrolled in the school or school district on the first day of the school calendar for the school year beginning July 1, 2020, then enrolls in a different school or school district for a portion of the school year beginning July 1, 2020, and then, before July 1, 2021, reenrolls in the school or school district in which the child was initially enrolled.>
   4.  By striking page 12, line 11, through page 13, line 6, and inserting: 
   <Sec. ___.  EFFECTIVE DATE.  The following, being deemed of immediate importance, take effect upon enactment:
   1.  The portion of the section of this division of this Act enacting section 282.18, subsection 11, paragraph “a”, subparagraph (9).
   2.  The portion of the section of this division of this Act enacting section 282.18, subsection 11, paragraph “a”, subparagraph (10).
   3.  The section of this division of this Act establishing an exception to the ineligibility period for extracurricular interscholastic contests or competitions for the school year beginning July 1, 2020, and the school year beginning July 1, 2021.
   Sec. ___.  RETROACTIVE APPLICABILITY.  The following apply retroactively to July 1, 2020:
   1.  The section of this division of this Act enacting section 256.46, subsection 1, paragraph “i”.
   2.  The portion of the section of this division of this Act enacting section 282.18, subsection 11, paragraph “a”, subparagraph (9).
   3.  The section of this division of this Act establishing an exception to the ineligibility period for extracurricular interscholastic contests or competitions for the school year beginning July 1, 2020, and the school year beginning July 1, 2021.>
   5.  Page 15, after line 20 by inserting: 
<DIVISION ___
PLEDGE OF ALLEGIANCE

   Sec. ___.  Section 280.5, Code 2021, is amended to read as follows:
   280.5  Display of United States flag and Iowa state flag —— pledge of allegiance.
   1.  The board of directors of each public school district and the authorities in charge of each nonpublic school shall provide and maintain a suitable flagstaff on each school site under its control, and the United States flag and the Iowa state flag shall be raised on all school days when weather conditions are suitable.
   2.  The board of directors of each public school district shall administer the pledge of allegiance in grades one through twelve each school day. Each classroom in which the pledge of allegiance is recited pursuant to this subsection shall display the United States flag during the recitation. A student shall not be compelled against the student’s objections or those of the student’s parent or guardian to recite the pledge.
DIVISION ___
FACE COVERING REQUIREMENTS

   Sec. ___.  NEW SECTION.  280.31  Face coverings.
   1.  The principal of a public school attendance center or nonpublic school attendance center shall have the authority to allow students of the attendance center to attend in-person instruction at the attendance center without wearing a face covering as required or recommended by federal or state statute, regulation, or order, county or city ordinance, regulation, or order, or public health guidance, if the principal believes that allowing such attendance without wearing a face covering is in the best interest of the students by ensuring that students receive quality education, preventing health-related conditions caused by face coverings, or otherwise supporting the physical health, mental health, and overall well-being of the students, and if the board of directors of the school district or the authorities in charge of the nonpublic school, as applicable, has approved such authority or decision of the principal.
   2.  a.  A principal’s decision to allow students to attend in-person instruction at the attendance center without wearing a face covering under subsection 1, including the approval by a board of directors of a school district or the authorities in charge of a nonpublic school, shall not constitute any of the conditions specified in section 686D.4, subsections 1 through 3.
   b.  For purposes of section 686D.5, a principal’s decision under subsection 1, including the approval by a board of directors of a school district or the authorities in charge of a nonpublic school, shall not be construed to be an act or omission that is not in substantial compliance with, or that is consistent with, any federal or state statute, regulation, order, or public health guidance related to COVID-19 that was applicable at the time of the alleged exposure or potential exposure to COVID-19.
   Sec. ___.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION ___
SCHOOL TUITION ORGANIZATION TAX CREDIT

   Sec. ___.  Section 422.11S, subsection 1, Code 2021, is amended to read as follows:
   1.  The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a school tuition organization tax credit equal to sixty-five seventy-five percent of the amount of the voluntary cash or noncash contributions made by the taxpayer during the tax year to a school tuition organization, subject to the total dollar value of the organization’s tax credit certificates as computed in subsection 8. The tax credit shall be claimed by use of a tax credit certificate as provided in subsection 7.
   Sec. ___.  Section 422.11S, subsection 8, paragraph a, subparagraph (2), Code 2021, is amended to read as follows:
   (2)  (a)  “Total approved tax credits” means for the 2006 calendar year, two million five hundred thousand dollars, for the 2007 calendar year, five million dollars, for calendar years beginning on or after January 1, 2008, but before January 1, 2012, seven million five hundred thousand dollars, for calendar years beginning on or after January 1, 2012, but before January 1, 2014, eight million seven hundred fifty thousand dollars, for calendar years beginning on or after January 1, 2014, but before January 1, 2019, twelve million dollars, and for calendar years beginning on or after January 1, 2019, but before January 1, 2020, thirteen million dollars, and for calendar years beginning on or after January 1, 2020, but before January 1, 2022, fifteen million dollars, and for calendar years beginning on or after January 1, 2022, twenty million dollars.
   (b)  (i)  During any calendar year beginning on or after January 1, 2022, if the amount of awarded tax credits from the preceding calendar year are equal to or greater than ninety percent of the total approved tax credits for the current calendar year, the total approved tax credits for the current calendar year shall equal the product of ten percent multiplied by the total approved tax credits for the current calendar year plus the total approved tax credits for the current calendar year.
   (ii)  If total approved tax credits are recomputed pursuant to subparagraph subdivision (i), the total approved tax credits shall equal the previous total approved tax credits recomputed pursuant to subparagraph subdivision (i) for purposes of future recomputations under subparagraph subdivision (i), provided that the maximum total approved tax credits recomputed pursuant to this subparagraph division (b) shall not exceed twenty million dollars in a calendar year.
   Sec. ___.  RETROACTIVE APPLICABILITY.  The following applies retroactively to January 1, 2021, for tax years beginning on or after that date:
   The section of this division of this Act amending section 422.11S, subsection 1.
DIVISION ___
CHARTER SCHOOLS

   Sec. ___.  Section 256E.5, if enacted by 2021 Iowa Acts, House File 813, is amended by adding the following new subsection:
   NEW SUBSECTION.  7A.  a.  The state board shall not approve a charter school application under this section if approval would result in a number of charter school attendance centers for charter schools approved under this section that violates any of the following for the geographic area within the state where the charter school is proposed to be located:
   (1)  More than one charter school attendance center for the elementary school grade levels per ten thousand public and nonpublic students in grades kindergarten through grade twelve residing in the geographic area.
   (2)  More than one charter school attendance center for the middle school or junior high school grade levels per ten thousand public and nonpublic students in grades kindergarten through grade twelve residing in the geographic area.
   (3)  More than one charter school attendance center for the high school grade levels per ten thousand public and nonpublic students in grades kindergarten through grade twelve residing in the geographic area.
   b.  This subsection is repealed July 1, 2026.
   Sec. ___.  Section 256E.7, subsections 2A, 3, and 5, if enacted by 2021 Iowa Acts, House File 813, are amended to read as follows: 
   2A.  a.  The governing board’s meetings shall be conducted in a manner that is open to the public and the governing board shall be a governmental body for purposes of chapter 21.
   b.  The governing board shall be a government body for purposes of chapter 22 and all records, documents, and electronic data of the charter school and of the governing board shall be public records and shall be subject to the provisions of chapter 22 relating to the examination of public records.
   3.  a.  A charter school shall employ or contract with teachers as defined in section 272.1, who hold valid licenses with an endorsement for the type of instruction or service for which the teachers are employed or under contract.
   b.  The chief administrator of the charter school shall be one of the following:
   (1)  An administrator who holds a valid license under chapter 272.
   (2)  A teacher who holds a valid license under chapter 272.
   (3)  An individual who holds an authorization to be a charter school administrator issued by the board of educational examiners under chapter 272. The board of educational examiners shall adopt rules for the issuance of such authorizations not later than December 31, 2021, and such authorizations shall only be valid for service or employment as a charter school administrator.
   5.  A charter school shall enroll an eligible student who submits a timely application unless the number of applications exceeds the capacity of a program, class, grade level, or building. In this case, students must be accepted by lot. Upon enrollment of an eligible student, the charter school shall notify the public school district of residence not later than March 1 of the preceding school year preceding the school year of enrollment. 
   Sec. ___.  Section 256E.10, subsection 2, if enacted by 2021 Iowa Acts, House File 813, is amended to read as follows: 
   2.  As part of the charter school contract, the charter school may be required to shall submit an annual report to assist the state board in evaluating the charter school’s performance and compliance with the performance framework.>
   6.  Title page, line 1, after <programs,> by inserting <requirements,>
   7.  By renumbering, redesignating, and correcting internal references as necessary.