Senate Amendment to House Amendment to Senate File 167 H-1220 Amend the House amendment, S-3004, to Senate File 167, as 1 passed by the Senate, as follows: 2 1. By striking page 1, line 1, through page 8, line 34, and 3 inserting: 4 < Amend Senate File 167, as passed by the Senate, as follows: 5 1. By striking everything after the enacting clause and 6 inserting: 7 < DIVISION I 8 STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX 9 REPLACEMENT PAYMENTS 10 Section 1. Section 257.8, subsections 1 and 2, Code 2025, 11 are amended to read as follows: 12 1. State percent of growth. The state percent of growth for 13 the budget year beginning July 1, 2022, is two and one-half 14 percent. The state percent of growth for the budget year 15 beginning July 1, 2023, is three percent. The state percent of 16 growth for the budget year beginning July 1, 2024, is two and 17 one-half percent. The state percent of growth for the budget 18 year beginning July 1, 2025, is two percent. The state percent 19 of growth for each subsequent budget year shall be established 20 by statute which shall be enacted within thirty days of the 21 transmission of the governor’s budget required by February 22 1 under section 8.21 during the regular legislative session 23 beginning in the base year. 24 2. Categorical state percent of growth. The categorical 25 state percent of growth for the budget year beginning July 26 1, 2022, is two and one-half percent. The categorical state 27 percent of growth for the budget year beginning July 1, 2023, 28 is three percent. The categorical state percent of growth for 29 the budget year beginning July 1, 2024, is two and one-half 30 percent. The categorical state percent of growth for the 31 budget year beginning July 1, 2025, is two percent, except for 32 calculating the appropriation to the transportation equity 33 fund under section 257.16C. The categorical state percent 34 of growth for purposes of calculating the appropriation to 35 -1- S 3004.1417.S (1) 91 mb 1/ 7 #1.
the transportation equity fund under section 257.16C for the 1 budget year beginning July 1, 2025, is five percent. The 2 categorical state percent of growth for each budget year shall 3 be established by statute which shall be enacted within thirty 4 days of the transmission of the governor’s budget required by 5 February 1 under section 8.21 during the regular legislative 6 session beginning in the base year. The categorical state 7 percent of growth may include state percents of growth for 8 the teacher salary supplement, the professional development 9 supplement, the early intervention supplement, the teacher 10 leadership supplement, and for budget years beginning on or 11 after July 1, 2020, transportation equity aid payments under 12 section 257.16C . 13 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2025, are 14 amended to read as follows: 15 1. For each fiscal year beginning on or after July 1, 2022 16 2023 , there is appropriated from the general fund of the state 17 to the department of education an amount necessary to make all 18 school district property tax replacement payments under this 19 section , as calculated in subsection 2 . 20 2. a. (1) For the budget year beginning July 1, 2022, 21 the amount of each school district’s property tax replacement 22 payment shall be the product of the school district’s weighted 23 enrollment for the budget year multiplied by the per pupil 24 property tax replacement amount for the budget year calculated 25 under subparagraph (2). 26 (2) The per pupil property tax replacement amount for the 27 budget year beginning July 1, 2022, is equal to the sum of one 28 hundred fifty-three dollars plus the difference between the 29 following: 30 (a) The regular program state cost per pupil for the budget 31 year beginning July 1, 2022, multiplied by one hundred percent 32 less the regular program foundation base per pupil percentage 33 pursuant to section 257.1 for the budget year beginning July 34 1, 2022. 35 -2- S 3004.1417.S (1) 91 mb 2/ 7
(b) The regular program state cost per pupil for the budget 1 year beginning July 1, 2021, multiplied by one hundred percent 2 less the regular program foundation base per pupil percentage 3 pursuant to section 257.1 for the budget year beginning July 4 1, 2022. 5 b. a. (1) For the budget year beginning July 1, 2023, 6 the amount of each school district’s property tax replacement 7 payment shall be the product of the school district’s weighted 8 enrollment for the budget year multiplied by the per pupil 9 property tax replacement amount for the budget year calculated 10 under subparagraph (2). 11 (2) The per pupil property tax replacement amount for the 12 budget year beginning July 1, 2023, is equal to the sum of one 13 hundred fifty-three dollars plus the difference between the 14 following: 15 (a) The regular program state cost per pupil for the budget 16 year beginning July 1, 2023, multiplied by one hundred percent 17 less the regular program foundation base per pupil percentage 18 pursuant to section 257.1 for the budget year beginning July 19 1, 2023. 20 (b) The regular program state cost per pupil for the budget 21 year beginning July 1, 2021, multiplied by one hundred percent 22 less the regular program foundation base per pupil percentage 23 pursuant to section 257.1 for the budget year beginning July 24 1, 2023. 25 c. b. (1) For each the budget year beginning on or after 26 July 1, 2024, the amount of each school district’s property 27 tax replacement payment shall be the product of the school 28 district’s weighted enrollment for the budget year multiplied 29 by the per pupil property tax replacement amount for the budget 30 year calculated under subparagraph (2). 31 (2) The per pupil property tax replacement amount for 32 the budget years year beginning on or after July 1, 2024, is 33 equal to the sum of one hundred fifty-three dollars plus the 34 difference between the following: 35 -3- S 3004.1417.S (1) 91 mb 3/ 7
(a) The regular program state cost per pupil for the budget 1 year beginning July 1, 2024, multiplied by one hundred percent 2 less the regular program foundation base per pupil percentage 3 pursuant to section 257.1 for the applicable budget year under 4 this paragraph beginning July 1, 2024 . 5 (b) The regular program state cost per pupil for the budget 6 year beginning July 1, 2021, multiplied by one hundred percent 7 less the regular program foundation base per pupil percentage 8 pursuant to section 257.1 for the applicable budget year under 9 this paragraph beginning July 1, 2024 . 10 c. (1) For each budget year beginning on or after July 11 1, 2025, the amount of each school district’s property 12 tax replacement payment shall be the product of the school 13 district’s weighted enrollment for the budget year multiplied 14 by the per pupil property tax replacement amount for the budget 15 year calculated under subparagraph (2). 16 (2) The per pupil property tax replacement amount for budget 17 years beginning on or after July 1, 2025, is equal to the sum 18 of one hundred fifty-three dollars plus the difference between 19 the following: 20 (a) The regular program state cost per pupil for the budget 21 year beginning July 1, 2025, multiplied by one hundred percent 22 less the regular program foundation base per pupil percentage 23 pursuant to section 257.1 for the applicable budget year under 24 this paragraph. 25 (b) The regular program state cost per pupil for the budget 26 year beginning July 1, 2021, multiplied by one hundred percent 27 less the regular program foundation base per pupil percentage 28 pursuant to section 257.1 for the applicable budget year under 29 this paragraph. 30 Sec. 3. CODE SECTION 257.8 —— IMPLEMENTATION. The 31 requirements of section 257.8, subsections 1 and 2, regarding 32 the enactment of bills establishing the state percent of growth 33 and the categorical state percent of growth within thirty 34 days of the transmission of the governor’s budget required by 35 -4- S 3004.1417.S (1) 91 mb 4/ 7
February 1 under section 8.21 during the regular legislative 1 session beginning in the base year, do not apply to this 2 division of this Act. 3 Sec. 4. EFFECTIVE DATE. This division of this Act, being 4 deemed of immediate importance, takes effect upon enactment. 5 DIVISION II 6 STATE COST PER PUPIL 7 Sec. 5. Section 257.9, subsection 2, Code 2025, is amended 8 to read as follows: 9 2. Regular program state cost per pupil for 1992-1993 and 10 succeeding years. 11 a. For the budget year beginning July 1, 1992, and 12 succeeding budget years beginning before July 1, 2018, the 13 regular program state cost per pupil for a budget year is the 14 regular program state cost per pupil for the base year plus the 15 regular program supplemental state aid for the budget year. 16 b. For the budget year beginning July 1, 2018, the regular 17 program state cost per pupil is the regular program state 18 cost per pupil for the base year plus the regular program 19 supplemental state aid for the budget year, plus five dollars. 20 c. For the budget year beginning July 1, 2019, the regular 21 program state cost per pupil 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, plus five dollars. 24 d. For the budget year beginning July 1, 2020, 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 e. For the budget year beginning July 1, 2021, the regular 29 program state cost per pupil is the regular program state 30 cost per pupil for the base year plus the regular program 31 supplemental state aid for the budget year, plus ten dollars. 32 f. For the budget year beginning July 1, 2022, the regular 33 program state cost per pupil is the regular program state 34 cost per pupil for the base year plus the regular program 35 -5- S 3004.1417.S (1) 91 mb 5/ 7
supplemental state aid for the budget year, plus five dollars. 1 g. For the budget year years beginning July 1, 2023, and 2 succeeding budget years July 1, 2024 , the regular program state 3 cost per pupil for a budget year is the regular program state 4 cost per pupil for the base year plus the regular program 5 supplemental state aid for the budget year. 6 h. For the budget year beginning July 1, 2025, the regular 7 program state cost per pupil is the regular program state 8 cost per pupil for the base year plus the regular program 9 supplemental state aid for the budget year, plus five dollars. 10 i. For the budget year beginning July 1, 2026, and 11 succeeding budget years, the regular program state cost per 12 pupil for a budget year is the regular program state cost per 13 pupil for the base year plus the regular program supplemental 14 state aid for the budget year. 15 Sec. 6. EFFECTIVE DATE. This division of this Act, being 16 deemed of immediate importance, takes effect upon enactment. 17 DIVISION III 18 SUPPLEMENTARY WEIGHTING FOR SHARED OPERATIONAL FUNCTIONS 19 Sec. 7. Section 257.11, subsection 5, paragraph d, Code 20 2025, is amended to read as follows: 21 d. Supplementary weighting pursuant to this subsection shall 22 be available to a school district during the period commencing 23 with the budget year beginning July 1, 2014, through the budget 24 year beginning July 1, 2034. The For budget years beginning 25 prior to July 1, 2025, the maximum amount of additional 26 weighting for which a school district shall be eligible in a 27 budget year is twenty-one additional pupils; and for budget 28 years beginning on or after July 1, 2025, the maximum amount 29 of additional weighting for which a school district shall be 30 eligible in a budget year is twenty-five pupils; provided, 31 however, that for budget years beginning on or after July 32 1, 2024, the supplementary weighting assigned for a shared 33 operational function in the area of a college and career 34 transition counselor or coordinator shall not count toward this 35 -6- S 3004.1417.S (1) 91 mb 6/ 7
maximum amount. Criteria for determining the qualification 1 of operational functions for supplementary weighting shall be 2 determined by the department by rule, through consideration of 3 increased student opportunities. 4 Sec. 8. EFFECTIVE DATE. This division of this Act, being 5 deemed of immediate importance, takes effect upon enactment. > 6 2. Title page, line 5, after < payments, > by inserting 7 < modifying provisions relating to the regular program state 8 cost per pupil and funding for shared operational functions, >> 9 -7- S 3004.1417.S (1) 91 mb 7/ 7