Senate File 167 H-1008 Amend Senate File 167, as passed by the Senate, as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < DIVISION I 4 STATE AND CATEGORICAL PERCENT OF GROWTH AND PROPERTY TAX 5 REPLACEMENT PAYMENTS 6 Section 1. Section 257.8, subsections 1 and 2, Code 2025, 7 are amended to read as follows: 8 1. State percent of growth. The state percent of growth for 9 the budget year beginning July 1, 2022, is two and one-half 10 percent. The state percent of growth for the budget year 11 beginning July 1, 2023, is three percent. The state percent 12 of growth for the budget year beginning July 1, 2024, is two 13 and one-half percent. The state percent of growth for the 14 budget year beginning July 1, 2025, is five percent. The state 15 percent of growth for each subsequent budget year shall be 16 established by statute which shall be enacted within thirty 17 days of the transmission of the governor’s budget required by 18 February 1 under section 8.21 during the regular legislative 19 session beginning in the base year. 20 2. Categorical state percent of growth. The categorical 21 state percent of growth for the budget year beginning July 22 1, 2022, is two and one-half percent. The categorical state 23 percent of growth for the budget year beginning July 1, 2023, 24 is three percent. The categorical state percent of growth for 25 the budget year beginning July 1, 2024, is two and one-half 26 percent. The categorical state percent of growth for the 27 budget year beginning July 1, 2025, is five percent. The 28 categorical state percent of growth for each budget year shall 29 be established by statute which shall be enacted within thirty 30 days of the transmission of the governor’s budget required by 31 February 1 under section 8.21 during the regular legislative 32 session beginning in the base year. The categorical state 33 percent of growth may include state percents of growth for 34 the teacher salary supplement, the professional development 35 -1- SF 167.261 (2) 91 jm/md 1/ 8 #1.

supplement, the early intervention supplement, the teacher 1 leadership supplement, and for budget years beginning on or 2 after July 1, 2020, transportation equity aid payments under 3 section 257.16C . 4 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2025, are 5 amended to read as follows: 6 1. For each fiscal year beginning on or after July 1, 2022 7 2023 , there is appropriated from the general fund of the state 8 to the department of education an amount necessary to make all 9 school district property tax replacement payments under this 10 section , as calculated in subsection 2 . 11 2. a. (1) For the budget year beginning July 1, 2022, 12 the amount of each school district’s property tax replacement 13 payment shall be the product of the school district’s weighted 14 enrollment for the budget year multiplied by the per pupil 15 property tax replacement amount for the budget year calculated 16 under subparagraph (2). 17 (2) The per pupil property tax replacement amount for the 18 budget year beginning July 1, 2022, is equal to the sum of one 19 hundred fifty-three dollars plus the difference between the 20 following: 21 (a) The regular program state cost per pupil for the budget 22 year beginning July 1, 2022, multiplied by one hundred percent 23 less the regular program foundation base per pupil percentage 24 pursuant to section 257.1 for the budget year beginning July 25 1, 2022. 26 (b) The regular program state cost per pupil for the budget 27 year beginning July 1, 2021, multiplied by one hundred percent 28 less the regular program foundation base per pupil percentage 29 pursuant to section 257.1 for the budget year beginning July 30 1, 2022. 31 b. a. (1) For the budget year beginning July 1, 2023, 32 the amount of each school district’s property tax replacement 33 payment shall be the product of the school district’s weighted 34 enrollment for the budget year multiplied by the per pupil 35 -2- SF 167.261 (2) 91 jm/md 2/ 8

property tax replacement amount for the budget year calculated 1 under subparagraph (2). 2 (2) The per pupil property tax replacement amount for the 3 budget year beginning July 1, 2023, is equal to the sum of one 4 hundred fifty-three dollars plus the difference between the 5 following: 6 (a) The regular program state cost per pupil for the budget 7 year beginning July 1, 2023, multiplied by one hundred percent 8 less the regular program foundation base per pupil percentage 9 pursuant to section 257.1 for the budget year beginning July 10 1, 2023. 11 (b) The regular program state cost per pupil for the budget 12 year beginning July 1, 2021, multiplied by one hundred percent 13 less the regular program foundation base per pupil percentage 14 pursuant to section 257.1 for the budget year beginning July 15 1, 2023. 16 c. b. (1) For each the budget year beginning on or after 17 July 1, 2024, the amount of each school district’s property 18 tax replacement payment shall be the product of the school 19 district’s weighted enrollment for the budget year multiplied 20 by the per pupil property tax replacement amount for the budget 21 year calculated under subparagraph (2). 22 (2) The per pupil property tax replacement amount for 23 the budget years year beginning on or after July 1, 2024, is 24 equal to the sum of one hundred fifty-three dollars plus the 25 difference between the following: 26 (a) The regular program state cost per pupil for the budget 27 year beginning July 1, 2024, multiplied by one hundred percent 28 less the regular program foundation base per pupil percentage 29 pursuant to section 257.1 for the applicable budget year under 30 this paragraph beginning July 1, 2024 . 31 (b) The regular program state cost per pupil for the budget 32 year beginning July 1, 2021, multiplied by one hundred percent 33 less the regular program foundation base per pupil percentage 34 pursuant to section 257.1 for the applicable budget year under 35 -3- SF 167.261 (2) 91 jm/md 3/ 8

this paragraph beginning July 1, 2024 . 1 c. (1) For each budget year beginning on or after July 2 1, 2025, the amount of each school district’s property 3 tax replacement payment shall be the product of the school 4 district’s weighted enrollment for the budget year multiplied 5 by the per pupil property tax replacement amount for the budget 6 year calculated under subparagraph (2). 7 (2) The per pupil property tax replacement amount for budget 8 years beginning on or after July 1, 2025, is equal to the sum 9 of one hundred fifty-three dollars plus the difference between 10 the following: 11 (a) The regular program state cost per pupil for the budget 12 year beginning July 1, 2025, multiplied by one hundred percent 13 less the regular program foundation base per pupil percentage 14 pursuant to section 257.1 for the applicable budget year under 15 this paragraph. 16 (b) The regular program state cost per pupil for the budget 17 year beginning July 1, 2021, multiplied by one hundred percent 18 less the regular program foundation base per pupil percentage 19 pursuant to section 257.1 for the applicable budget year under 20 this paragraph. 21 Sec. 3. EFFECTIVE DATE. This division of this Act, being 22 deemed of immediate importance, takes effect upon enactment. 23 DIVISION II 24 STATE COST PER PUPIL 25 Sec. 4. Section 257.9, subsection 2, Code 2025, is amended 26 to read as follows: 27 2. Regular program state cost per pupil for 1992-1993 and 28 succeeding years. 29 a. For the budget year beginning July 1, 1992, and 30 succeeding budget years beginning before July 1, 2018, the 31 regular program state cost per pupil for a budget year is the 32 regular program state cost per pupil for the base year plus the 33 regular program supplemental state aid for the budget year. 34 b. For the budget year beginning July 1, 2018, the regular 35 -4- SF 167.261 (2) 91 jm/md 4/ 8

program state cost per pupil is the regular program state 1 cost per pupil for the base year plus the regular program 2 supplemental state aid for the budget year, plus five dollars. 3 c. For the budget year beginning July 1, 2019, the regular 4 program state cost per pupil is the regular program state 5 cost per pupil for the base year plus the regular program 6 supplemental state aid for the budget year, plus five dollars. 7 d. For the budget year beginning July 1, 2020, the regular 8 program state cost per pupil is the regular program state 9 cost per pupil for the base year plus the regular program 10 supplemental state aid for the budget year, plus ten dollars. 11 e. For the budget year beginning July 1, 2021, the regular 12 program state cost per pupil is the regular program state 13 cost per pupil for the base year plus the regular program 14 supplemental state aid for the budget year, plus ten dollars. 15 f. For the budget year beginning July 1, 2022, the regular 16 program state cost per pupil is the regular program state 17 cost per pupil for the base year plus the regular program 18 supplemental state aid for the budget year, plus five dollars. 19 g. For the budget year years beginning July 1, 2023, and 20 succeeding budget years July 1, 2024 , the regular program state 21 cost per pupil for a budget year is the regular program state 22 cost per pupil for the base year plus the regular program 23 supplemental state aid for the budget year. 24 h. For the budget year beginning July 1, 2025, the regular 25 program state cost per pupil is the regular program state 26 cost per pupil for the base year plus the regular program 27 supplemental state aid for the budget year, plus ten dollars. 28 i. For the budget year beginning July 1, 2026, and 29 succeeding budget years, the regular program state cost per 30 pupil for a budget year is the regular program state cost per 31 pupil for the base year plus the regular program supplemental 32 state aid for the budget year. 33 Sec. 5. EFFECTIVE DATE. This division of this Act, being 34 deemed of immediate importance, takes effect upon enactment. 35 -5- SF 167.261 (2) 91 jm/md 5/ 8

DIVISION III 1 SUPPLEMENTARY WEIGHTING FOR SHARED OPERATIONAL FUNCTIONS 2 Sec. 6. Section 257.11, subsection 5, paragraph d, Code 3 2025, is amended to read as follows: 4 d. Supplementary weighting pursuant to this subsection shall 5 be available to a school district during the period commencing 6 with the budget year beginning July 1, 2014, through the budget 7 year beginning July 1, 2034. The For budget years beginning 8 prior to July 1, 2025, the maximum amount of additional 9 weighting for which a school district shall be eligible in a 10 budget year is twenty-one additional pupils; and for budget 11 years beginning on or after July 1, 2025, the maximum amount 12 of additional weighting for which a school district shall be 13 eligible in a budget year is twenty-five pupils; provided, 14 however, that for budget years beginning on or after July 15 1, 2024, the supplementary weighting assigned for a shared 16 operational function in the area of a college and career 17 transition counselor or coordinator shall not count toward this 18 maximum amount. Criteria for determining the qualification 19 of operational functions for supplementary weighting shall be 20 determined by the department by rule, through consideration of 21 increased student opportunities. 22 Sec. 7. EFFECTIVE DATE. This division of this Act, being 23 deemed of immediate importance, takes effect upon enactment. 24 DIVISION IV 25 TRANSPORTATION EQUITY PAYMENTS 26 Sec. 8. Section 257.16C, subsection 3, paragraph d, 27 subparagraph (4), unnumbered paragraph 1, Code 2025, is amended 28 to read as follows: 29 For each the fiscal year beginning on or after July 1, 30 2023, and the fiscal year beginning July 1, 2024, there 31 is appropriated from the general fund of the state to the 32 department of management for deposit in the transportation 33 equity fund the sum of the following, or so much thereof as is 34 necessary, to be used for the purposes of this section : 35 -6- SF 167.261 (2) 91 jm/md 6/ 8

Sec. 9. Section 257.16C, subsection 3, paragraph d, Code 1 2025, is amended by adding the following new subparagraphs: 2 NEW SUBPARAGRAPH . (5) For the fiscal year beginning 3 July 1, 2025, there is appropriated from the general fund of 4 the state to the department of management for deposit in the 5 transportation equity fund an amount necessary to make all 6 transportation equity aid payments under subsection 2, to be 7 used for the purposes of this section. 8 NEW SUBPARAGRAPH . (6) For each fiscal year beginning on 9 or after July 1, 2026, there is appropriated from the general 10 fund of the state to the department of management for deposit 11 in the transportation equity fund the sum of the following, or 12 so much thereof as is necessary, to be used for the purposes of 13 this section: 14 (a) The amount appropriated to the transportation equity 15 fund under this paragraph for the immediately preceding fiscal 16 year. 17 (b) The product of the amount determined under subparagraph 18 division (a) multiplied by the categorical percent of growth 19 under section 257.8, subsection 2, for the budget year 20 beginning on the same date of the fiscal year for which the 21 appropriation is made. 22 Sec. 10. EFFECTIVE DATE. This division of this Act, being 23 deemed of immediate importance, takes effect upon enactment. > 24 2. Title page, by striking lines 1 through 5 and inserting 25 < An Act relating to public school funding by establishing 26 the state percent of growth and the categorical state 27 percent of growth for the budget year beginning July 1, 2025, 28 modifying provisions relating to the property tax replacement 29 payments and transportation equity payments, modifying 30 provisions relating to the regular program state cost per 31 pupil and funding for shared operational functions, making 32 appropriations, and including effective date provisions. > 33 -7- SF 167.261 (2) 91 jm/md 7/ 8