House
File
2575
H-8278
Amend
House
File
2575
as
follows:
1
1.
Page
33,
after
line
6
by
inserting:
2
<
DIVISION
___
3
SCHOOL
DISTRICTS
——
TEACHER
BONUSES
4
Sec.
___.
NEW
SECTION
.
279.76
Teacher
bonuses.
5
1.
On
or
before
June
30,
2022,
a
school
district
may
use
6
unexpended
and
unobligated
moneys
in
the
school
district’s
7
general
fund
to
pay
a
bonus
not
to
exceed
one
thousand
dollars
8
to
each
individual
employed
by
the
school
district
who
did
9
not
receive
a
one
thousand
dollar
retention
bonus
payment
in
10
calendar
year
2022,
through
the
department
of
education.
11
2.
This
section
is
repealed
July
1,
2024.
12
Sec.
___.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
13
deemed
of
immediate
importance,
takes
effect
upon
enactment.
14
DIVISION
__
15
EMPLOYEE
RECRUITMENT
OR
RETENTION
BONUSES
——
TAX
TREATMENT
16
Sec.
___.
Section
422.7,
Code
2022,
is
amended
by
adding
the
17
following
new
subsection:
18
NEW
SUBSECTION
.
63.
a.
(1)
Subtract,
to
the
extent
19
included,
the
amount
of
a
recruitment
or
retention
bonus,
not
20
to
exceed
one
thousand
dollars,
received
by
a
teacher
above
21
wages
that
is
funded
at
least
in
part
from
moneys
received
by
22
the
state
from
the
elementary
and
secondary
school
emergency
23
relief
fund
pursuant
to
the
federal
American
Rescue
Plan
Act
of
24
2021,
Pub.
L.
No.
117-2.
25
(2)
Subtract,
to
the
extent
included,
the
amount
of
a
26
recruitment
or
retention
bonus,
not
to
exceed
one
thousand
27
dollars,
received
by
a
peace
officer
above
wages
that
is
funded
28
at
least
in
part
from
the
federal
American
Rescue
Plan
Act
of
29
2021,
Pub.
L.
No.
117-2.
30
(3)
Subtract,
to
the
extent
included,
the
amount
of
a
31
recruitment
or
retention
bonus,
not
to
exceed
one
thousand
32
dollars,
received
by
a
correctional
officer
or
medical
staff
33
member
at
a
correctional
facility
that
is
funded
at
least
in
34
part
from
the
federal
American
Rescue
Plan
Act
of
2021,
Pub.
35
-1-
HF
2575.4111
(3)
89
jda/tm
1/
2
#1.
L.
No.
117-2.
1
(4)
Subtract,
to
the
extent
included,
the
amount
of
a
2
recruitment
or
retention
bonus,
not
to
exceed
one
thousand
3
dollars,
received
by
a
child
care
worker
above
wages
through
4
the
recruitment
and
retention
bonus
program
administered
by
the
5
department
of
human
services.
6
(5)
Subtract,
to
the
extent
included,
the
amount
of
a
bonus,
7
not
to
exceed
one
thousand
dollars,
received
by
an
individual
8
pursuant
to
section
279.76.
9
b.
This
subsection
is
repealed
January
1,
2028.
10
Sec.
___.
RETROACTIVE
APPLICABILITY.
This
division
of
this
11
Act
applies
retroactively
to
tax
years
beginning
on
or
after
12
January
1,
2022,
but
before
January
1,
2023.
>
13
2.
Title
page,
by
striking
lines
4
and
5
and
inserting
14
<
education,
and
the
state
board
of
regents,
providing
for
15
properly
related
matters,
and
including
effective
date
and
16
retroactive
applicability
provisions.
>
17
3.
By
renumbering
as
necessary.
18
______________________________
HITE
of
Mahaska
-2-
HF
2575.4111
(3)
89
jda/tm
2/
2
#2.
#3.