H-8004

   Amend Senate File 2201, as amended, passed, and reprinted by the Senate, as follows:
   1.  By striking everything after the enacting clause and inserting: 
<DIVISION I
STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS

   Section 1.  Section 257.8, subsections 1 and 2, Code 2026, are amended to read as follows:
   1.  State percent of growth.  The state percent of growth for the budget year beginning July 1, 2023, is three percent. The state percent of growth for the budget year beginning July 1, 2024, is two and one-half percent. The state percent of growth for the budget year beginning July 1, 2025, is two percent.  The state percent of growth for the budget year beginning July 1, 2026, is two and twenty-five hundredths percent. The state percent of growth for each subsequent budget year shall be established by statute which shall be enacted within thirty days of the transmission of the governor’s budget required by February 1 under section 8.21 during the regular legislative session beginning in the base year.
   2.  Categorical state percent of growth.  The categorical state percent of growth for the budget year beginning July 1, 2023, is three percent. The categorical state percent of growth for the budget year beginning July 1, 2024, is two and one-half percent. The categorical state percent of growth for the budget year beginning July 1, 2025, is two percent, except for calculating the appropriation to the transportation equity fund under section 257.16C. The categorical state percent of growth for purposes of calculating the appropriation to the transportation equity fund under section 257.16C for the budget year beginning July 1, 2025, is five percent.  The categorical state percent of growth for the budget year beginning July 1, 2026, is two and twenty-five hundredths percent. The categorical state percent of growth for each budget year shall be established by statute which shall be enacted within thirty days of the transmission of the governor’s budget required by February 1 under section 8.21 during the regular legislative session beginning in the base year. The categorical state percent of growth may include state percents of growth for the teacher salary supplement, the professional development supplement, the early intervention supplement, the teacher leadership supplement, and for budget years beginning on or after July 1, 2020, transportation equity aid payments under section 257.16C.
   Sec. 2.  Section 257.16B, subsections 1 and 2, Code 2026, are amended to read as follows:
   1.  For each fiscal year beginning on or after July 1, 2023 2024, there is appropriated from the general fund of the state to the department of education an amount necessary to make all school district property tax replacement payments under this section, as calculated in subsection 2.
   2.  a.  (1)  For the budget year beginning July 1, 2023, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
   (2)  The per pupil property tax replacement amount for the budget year beginning July 1, 2023, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
   (a)  The regular program state cost per pupil for the budget year beginning July 1, 2023, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2023.
   (b)  The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2023.
   b.  a.  (1)  For the budget year beginning July 1, 2024, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
   (2)  The per pupil property tax replacement amount for the budget year beginning July 1, 2024, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
   (a)  The regular program state cost per pupil for the budget year beginning July 1, 2024, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2024.
   (b)  The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1, 2024.
   c.  b.  (1)  For each the budget year beginning on or after July 1, 2025, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
   (2)  The per pupil property tax replacement amount for the budget years year beginning on or after July 1, 2025, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
   (a)  The regular program state cost per pupil for the budget year beginning July 1, 2025, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph beginning July 1, 2025.
   (b)  The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph beginning July 1, 2025.
   c.  (1)  For each budget year beginning on or after July 1, 2026, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2).
   (2)  The per pupil property tax replacement amount for budget years beginning on or after July 1, 2026, is equal to the sum of one hundred fifty-three dollars plus the difference between the following:
   (a)  The regular program state cost per pupil for the budget year beginning July 1, 2026, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph.
   (b)  The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph.
   Sec. 3.  CODE SECTION 257.8 —— IMPLEMENTATION.  The requirement of section 257.8, subsection 1, regarding the enactment of bills establishing the regular program state percent of growth within thirty days of the submission in the year preceding the base year of the governor’s budget does not apply to this division of this Act.
   Sec. 4.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION II
TRANSPORTATION EQUITY AID FUNDING

   Sec. 5.  Section 257.16C, subsection 2, paragraph b, Code 2026, is amended to read as follows:
   b.  Each school district that satisfies the criteria of subsection 1 shall receive transportation equity aid in an amount equal to the school district’s actual enrollment for the school year, excluding the shared-time enrollment for the school year, multiplied by the school district’s transportation cost per pupil differential for the budget year.  However, for budget years beginning on or after July 1, 2026, transportation equity aid paid to a school district for a budget year under this paragraph shall not exceed one million dollars.
   Sec. 6.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION III
SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027

   Sec. 7.  SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027.
   1.  For the school budget year beginning July 1, 2026, the department of management shall add the amount of the school district’s budget adjustment under section 257.14, if any, to the combined foundation base under section 257.1, subsection 2, for the budget year.
   2.  For the school budget year beginning July 1, 2026, a school district’s budget adjustment under section 257.14 shall be funded by state foundation aid resulting from the calculation under subsection 1 and shall not be funded through school district property taxes.
   Sec. 8.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION IV
EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT

   Sec. 9.  EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 2026-2027.
   1.  If funds are appropriated by the general assembly to the department of education for the fiscal year beginning July 1, 2026, and ending June 30, 2027, to make all payments to school districts required under subsection 2, such funds shall be used to provide a funding supplement to each school district during the fiscal year beginning July 1, 2026, and ending June 30, 2027, to supplement education support personnel compensation.
   2.  In order to receive the funding supplement, a school district shall first report to the department of education on or before July 1, 2026, the number of education support personnel employed by the school district, including all other information related to such personnel required by the department of education. Each school district’s funding supplement amount shall be equal to fourteen million dollars multiplied by the quotient of the school district’s budget enrollment for the budget year beginning July 1, 2025, and ending June 30, 2026, divided by the statewide total budget enrollment for the budget year beginning July 1, 2025, and ending June 30, 2026. For purposes of this section, “education support personnel” means regular and part-time employees of a school district who are not salaried.
   3.  The payment of funding supplement amounts under this section shall be paid by the department of education at the same time and in the same manner as foundation aid is paid under section 257.16 for the fiscal year beginning July 1, 2026, and ending June 30, 2027, and may be included in the monthly payment of state aid under section 257.16, subsection 2. Amounts received under this section are miscellaneous income for purposes of chapter 257.
   Sec. 10.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.>
   2.  Title page, by striking lines 5 through 7 and inserting <transportation equity aid funding, and funding for school district budget adjustments, and establishing an education support personnel salary supplement, and including effective date provisions.>

______________________________
COMMITTEE ON APPROPRIATIONS

MOHR of Scott, Chairperson