Senate File 2201 H-8004 Amend Senate File 2201, as amended, passed, and reprinted by 1 the Senate, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < DIVISION I 5 STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX 6 REPLACEMENT PAYMENTS 7 Section 1. Section 257.8, subsections 1 and 2, Code 2026, 8 are amended to read as follows: 9 1. State percent of growth. The state percent of growth for 10 the budget year beginning July 1, 2023, is three percent. The 11 state percent of growth for the budget year beginning July 1, 12 2024, is two and one-half percent. The state percent of growth 13 for the budget year beginning July 1, 2025, is two percent. 14 The state percent of growth for the budget year beginning July 15 1, 2026, is two and twenty-five hundredths percent. The state 16 percent of growth for each subsequent budget year shall be 17 established by statute which shall be enacted within thirty 18 days of the transmission of the governor’s budget required by 19 February 1 under section 8.21 during the regular legislative 20 session beginning in the base year. 21 2. Categorical state percent of growth. The categorical 22 state percent of growth for the budget year beginning July 23 1, 2023, is three percent. The categorical state percent of 24 growth for the budget year beginning July 1, 2024, is two and 25 one-half percent. The categorical state percent of growth for 26 the budget year beginning July 1, 2025, is two percent, except 27 for calculating the appropriation to the transportation equity 28 fund under section 257.16C . The categorical state percent of 29 growth for purposes of calculating the appropriation to the 30 transportation equity fund under section 257.16C for the budget 31 year beginning July 1, 2025, is five percent. The categorical 32 state percent of growth for the budget year beginning July 33 1, 2026, is two and twenty-five hundredths percent. The 34 categorical state percent of growth for each budget year shall 35 -1- SF 2201.2599 (3) 91 mb/jh 1/ 7 #1.

be established by statute which shall be enacted within thirty 1 days of the transmission of the governor’s budget required by 2 February 1 under section 8.21 during the regular legislative 3 session beginning in the base year. The categorical state 4 percent of growth may include state percents of growth for 5 the teacher salary supplement, the professional development 6 supplement, the early intervention supplement, the teacher 7 leadership supplement, and for budget years beginning on or 8 after July 1, 2020, transportation equity aid payments under 9 section 257.16C . 10 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2026, are 11 amended to read as follows: 12 1. For each fiscal year beginning on or after July 1, 2023 13 2024 , there is appropriated from the general fund of the state 14 to the department of education an amount necessary to make all 15 school district property tax replacement payments under this 16 section , as calculated in subsection 2 . 17 2. a. (1) For the budget year beginning July 1, 2023, 18 the amount of each school district’s property tax replacement 19 payment shall be the product of the school district’s weighted 20 enrollment for the budget year multiplied by the per pupil 21 property tax replacement amount for the budget year calculated 22 under subparagraph (2). 23 (2) The per pupil property tax replacement amount for the 24 budget year beginning July 1, 2023, is equal to the sum of one 25 hundred fifty-three dollars plus the difference between the 26 following: 27 (a) The regular program state cost per pupil for the budget 28 year beginning July 1, 2023, multiplied by one hundred percent 29 less the regular program foundation base per pupil percentage 30 pursuant to section 257.1 for the budget year beginning July 31 1, 2023. 32 (b) The regular program state cost per pupil for the budget 33 year beginning July 1, 2021, multiplied by one hundred percent 34 less the regular program foundation base per pupil percentage 35 -2- SF 2201.2599 (3) 91 mb/jh 2/ 7

pursuant to section 257.1 for the budget year beginning July 1 1, 2023. 2 b. a. (1) For the budget year beginning July 1, 2024, 3 the amount of each school district’s property tax replacement 4 payment shall be the product of the school district’s weighted 5 enrollment for the budget year multiplied by the per pupil 6 property tax replacement amount for the budget year calculated 7 under subparagraph (2). 8 (2) The per pupil property tax replacement amount for the 9 budget year beginning July 1, 2024, is equal to the sum of one 10 hundred fifty-three dollars plus the difference between the 11 following: 12 (a) The regular program state cost per pupil for the budget 13 year beginning July 1, 2024, multiplied by one hundred percent 14 less the regular program foundation base per pupil percentage 15 pursuant to section 257.1 for the budget year beginning July 16 1, 2024. 17 (b) The regular program state cost per pupil for the budget 18 year beginning July 1, 2021, multiplied by one hundred percent 19 less the regular program foundation base per pupil percentage 20 pursuant to section 257.1 for the budget year beginning July 21 1, 2024. 22 c. b. (1) For each the budget year beginning on or after 23 July 1, 2025, the amount of each school district’s property 24 tax replacement payment shall be the product of the school 25 district’s weighted enrollment for the budget year multiplied 26 by the per pupil property tax replacement amount for the budget 27 year calculated under subparagraph (2). 28 (2) The per pupil property tax replacement amount for 29 the budget years year beginning on or after July 1, 2025, is 30 equal to the sum of one hundred fifty-three dollars plus the 31 difference between the following: 32 (a) The regular program state cost per pupil for the budget 33 year beginning July 1, 2025, multiplied by one hundred percent 34 less the regular program foundation base per pupil percentage 35 -3- SF 2201.2599 (3) 91 mb/jh 3/ 7

pursuant to section 257.1 for the applicable budget year under 1 this paragraph beginning July 1, 2025 . 2 (b) The regular program state cost per pupil for the budget 3 year beginning July 1, 2021, multiplied by one hundred percent 4 less the regular program foundation base per pupil percentage 5 pursuant to section 257.1 for the applicable budget year under 6 this paragraph beginning July 1, 2025 . 7 c. (1) For each budget year beginning on or after July 8 1, 2026, the amount of each school district’s property 9 tax replacement payment shall be the product of the school 10 district’s weighted enrollment for the budget year multiplied 11 by the per pupil property tax replacement amount for the budget 12 year calculated under subparagraph (2). 13 (2) The per pupil property tax replacement amount for budget 14 years beginning on or after July 1, 2026, is equal to the sum 15 of one hundred fifty-three dollars plus the difference between 16 the following: 17 (a) The regular program state cost per pupil for the budget 18 year beginning July 1, 2026, multiplied by one hundred percent 19 less the regular program foundation base per pupil percentage 20 pursuant to section 257.1 for the applicable budget year under 21 this paragraph. 22 (b) The regular program state cost per pupil for the budget 23 year beginning July 1, 2021, multiplied by one hundred percent 24 less the regular program foundation base per pupil percentage 25 pursuant to section 257.1 for the applicable budget year under 26 this paragraph. 27 Sec. 3. CODE SECTION 257.8 —— IMPLEMENTATION. The 28 requirement of section 257.8, subsection 1, regarding the 29 enactment of bills establishing the regular program state 30 percent of growth within thirty days of the submission in the 31 year preceding the base year of the governor’s budget does not 32 apply to this division of this Act. 33 Sec. 4. EFFECTIVE DATE. This division of this Act, being 34 deemed of immediate importance, takes effect upon enactment. 35 -4- SF 2201.2599 (3) 91 mb/jh 4/ 7

DIVISION II 1 TRANSPORTATION EQUITY AID FUNDING 2 Sec. 5. Section 257.16C, subsection 2, paragraph b, Code 3 2026, is amended to read as follows: 4 b. Each school district that satisfies the criteria of 5 subsection 1 shall receive transportation equity aid in an 6 amount equal to the school district’s actual enrollment for 7 the school year, excluding the shared-time enrollment for the 8 school year, multiplied by the school district’s transportation 9 cost per pupil differential for the budget year. However, for 10 budget years beginning on or after July 1, 2026, transportation 11 equity aid paid to a school district for a budget year under 12 this paragraph shall not exceed one million dollars. 13 Sec. 6. EFFECTIVE DATE. This division of this Act, being 14 deemed of immediate importance, takes effect upon enactment. 15 DIVISION III 16 SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027 17 Sec. 7. SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027. 18 1. For the school budget year beginning July 1, 2026, the 19 department of management shall add the amount of the school 20 district’s budget adjustment under section 257.14, if any, to 21 the combined foundation base under section 257.1, subsection 22 2, for the budget year. 23 2. For the school budget year beginning July 1, 2026, 24 a school district’s budget adjustment under section 257.14 25 shall be funded by state foundation aid resulting from the 26 calculation under subsection 1 and shall not be funded through 27 school district property taxes. 28 Sec. 8. EFFECTIVE DATE. This division of this Act, being 29 deemed of immediate importance, takes effect upon enactment. 30 DIVISION IV 31 EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT 32 Sec. 9. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 33 2026-2027. 34 1. If funds are appropriated by the general assembly to the 35 -5- SF 2201.2599 (3) 91 mb/jh 5/ 7

department of education for the fiscal year beginning July 1, 1 2026, and ending June 30, 2027, to make all payments to school 2 districts required under subsection 2, such funds shall be used 3 to provide a funding supplement to each school district during 4 the fiscal year beginning July 1, 2026, and ending June 30, 5 2027, to supplement education support personnel compensation. 6 2. In order to receive the funding supplement, a school 7 district shall first report to the department of education 8 on or before July 1, 2026, the number of education support 9 personnel employed by the school district, including all 10 other information related to such personnel required by the 11 department of education. Each school district’s funding 12 supplement amount shall be equal to fourteen million dollars 13 multiplied by the quotient of the school district’s budget 14 enrollment for the budget year beginning July 1, 2025, and 15 ending June 30, 2026, divided by the statewide total budget 16 enrollment for the budget year beginning July 1, 2025, and 17 ending June 30, 2026. For purposes of this section, “education 18 support personnel” means regular and part-time employees of a 19 school district who are not salaried. 20 3. The payment of funding supplement amounts under this 21 section shall be paid by the department of education at the 22 same time and in the same manner as foundation aid is paid 23 under section 257.16 for the fiscal year beginning July 1, 24 2026, and ending June 30, 2027, and may be included in the 25 monthly payment of state aid under section 257.16, subsection 26 2. Amounts received under this section are miscellaneous 27 income for purposes of chapter 257. 28 Sec. 10. EFFECTIVE DATE. This division of this Act, being 29 deemed of immediate importance, takes effect upon enactment. > 30 2. Title page, by striking lines 5 through 7 and inserting 31 < transportation equity aid funding, and funding for school 32 district budget adjustments, and establishing an education 33 support personnel salary supplement, and including effective 34 date provisions. > 35 -6- SF 2201.2599 (3) 91 mb/jh 6/ 7