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 This section is repealed July 1, 2024. 12 Sec.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7 not to exceed one thousand dollars, received by an individual 8 pursuant to section 279.76. 9 b. This subsection is repealed January 1, 2028. 10 Sec.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.