Senate File 2201 H-8008 Amend the amendment, H-8004, to Senate File 2201, as 1 amended, passed, and reprinted by the Senate, as follows: 2 1. Page 1, line 16, by striking < two and twenty-five 3 hundredths > and inserting < five > 4 2. Page 1, line 34, by striking < two and twenty-five 5 hundredths > and inserting < five > 6 3. Page 5, by striking lines 2 through 15 and inserting: 7 < STATE COST PER PUPIL 8 Sec. ___. Section 257.9, subsection 2, paragraph i, Code 9 2026, is amended to read as follows: 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 , plus five dollars . 15 Sec. ___. Section 257.9, subsection 2, Code 2026, is amended 16 by adding the following new paragraph: 17 NEW PARAGRAPH . j. For the budget year beginning July 1, 18 2027, and succeeding budget years, the regular program state 19 cost per pupil for a budget year is the regular program state 20 cost per pupil for the base year plus the regular program 21 supplemental state aid for the budget year. 22 Sec. ___. EFFECTIVE DATE. This division of this Act, being 23 deemed of immediate importance, takes effect upon enactment. > 24 4. By striking page 5, line 33, through page 6, line 30, and 25 inserting: 26 < Sec. ___. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— 27 FY 2026-2027. 28 1. There is appropriated from the general fund of the state 29 to the department of education for the fiscal year beginning 30 July 1, 2026, and ending June 30, 2027, the following amount, 31 or so much thereof as is necessary, to be used for the purposes 32 designated: 33 To supplement education support personnel compensation: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000,000 35 -1- H 8004.2738 (1) 91 mb/md 1/ 3 #1. #2. #3. #4.

2. Moneys appropriated in this section are miscellaneous 1 income as defined in section 257.2 and shall not be included 2 in any computation of district cost under chapter 257 for any 3 budget year. 4 3. Moneys appropriated in this section shall be used to 5 provide a funding supplement to each school district during the 6 fiscal year beginning July 1, 2026, to supplement education 7 support personnel compensation. 8 4. In order to receive the funding supplement, a school 9 district shall first report to the department of education 10 on or before July 1, 2026, the number of education support 11 personnel employed by the school district, including all 12 other information related to such personnel required by the 13 department of education. Each school district’s funding 14 supplement amount shall be equal to $14,000,000 multiplied by 15 the quotient of the school district’s budget enrollment for the 16 budget year beginning July 1, 2025, divided by the statewide 17 total budget enrollment for the budget year beginning July 1, 18 2025. 19 5. For purposes of this section, “education support 20 personnel” means regular and part-time employees of a school 21 district who are not salaried. 22 6. The payment of funding supplement amounts under this 23 section shall be paid by the department of education at the 24 same time and in the same manner as foundation aid is paid 25 under section 257.16 for the fiscal year beginning July 1, 26 2026, and may be included in the monthly payment of state aid 27 under section 257.16, subsection 2 . 28 DIVISION ___ 29 SCHOOL DISTRICT ENROLLMENT 30 Sec. ___. Section 257.6, subsection 2, Code 2026, is amended 31 to read as follows: 32 2. Basic enrollment. Basic enrollment for a budget year 33 is the greater of a district’s actual enrollment for the base 34 year and the district’s adjusted enrollment for the base 35 -2- H 8004.2738 (1) 91 mb/md 2/ 3

year . Basic enrollment for the base year is the greater of 1 a district’s actual enrollment for the year preceding the 2 base year and the district’s adjusted enrollment for the year 3 preceding the base year . 4 Sec. ___. Section 257.6, Code 2026, is amended by adding the 5 following new subsection: 6 NEW SUBSECTION . 7. Adjusted enrollment. 7 a. Adjusted enrollment is determined annually on January 8 15, or the third Monday in January if January 15 falls on 9 a Saturday or Sunday, and includes the same categories of 10 pupils used to determine actual enrollment under subsection 1, 11 paragraph “a” . 12 b. A school district shall certify its adjusted enrollment 13 to the department of education by February 15 of each year, and 14 the department shall promptly forward the information to the 15 department of management. 16 c. The department of management shall adjust the basic 17 enrollment of the school district for the audit year based upon 18 reports filed under section 11.6, and shall further adjust the 19 budget of the second year succeeding the audit year for the 20 property tax and state aid portions of the reported differences 21 in such enrollments for the year succeeding the audit year. 22 Sec. ___. APPLICABILITY. This division of this Act applies 23 to enrollment determinations occurring on or after July 1, 24 2026, used for school budget years beginning on or after July 25 1, 2027. > 26 5. Page 6, by striking lines 31 through 35 and inserting: 27 < ___. Title page, line 6, after < enrollment, > by inserting 28 < providing education support personnel funding, making 29 appropriations, >> 30 ______________________________ MATSON of Polk -3- H 8004.2738 (1) 91 mb/md 3/ 3 #5.