H-8008

   Amend  the amendment, H-8004, to Senate File 2201, as amended, passed, and reprinted by the Senate, as follows:
   1.  Page 1, line 16, by striking <two and twenty-five hundredths> and inserting <five>
   2.  Page 1, line 34, by striking <two and twenty-five hundredths> and inserting <five>
   3.  Page 5, by striking lines 2 through 15 and inserting: 

<STATE COST PER PUPIL
   Sec. ___.  Section 257.9, subsection 2, paragraph i, Code 2026, is amended to read as follows:
   i.  For the budget year beginning July 1, 2026, and succeeding budget years, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars.
   Sec. ___.  Section 257.9, subsection 2, Code 2026, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  j.  For the budget year beginning July 1, 2027, and succeeding budget years, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year.
   Sec. ___.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.>
   4.  By striking page 5, line 33, through page 6, line 30, and inserting: 
   <Sec. ___.  EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 2026-2027.
   1.  There is appropriated from the general fund of the state to the department of education for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   To supplement education support personnel compensation:
   ...................................................................... $ 14,000,000

   2.  Moneys appropriated in this section are miscellaneous income as defined in section 257.2 and shall not be included in any computation of district cost under chapter 257 for any budget year.
   3.  Moneys appropriated in this section shall be used to provide a funding supplement to each school district during the fiscal year beginning July 1, 2026, to supplement education support personnel compensation.
   4.  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 $14,000,000 multiplied by the quotient of the school district’s budget enrollment for the budget year beginning July 1, 2025, divided by the statewide total budget enrollment for the budget year beginning July 1, 2025.
   5.  For purposes of this section, “education support personnel” means regular and part-time employees of a school district who are not salaried.
   6.  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 may be included in the monthly payment of state aid under section 257.16, subsection 2.
DIVISION ___
SCHOOL DISTRICT ENROLLMENT

   Sec. ___.  Section 257.6, subsection 2, Code 2026, is amended to read as follows:
   2.  Basic enrollment.  Basic enrollment for a budget year is the greater of a district’s actual enrollment for the base year and the district’s adjusted enrollment for the base year. Basic enrollment for the base year is the greater of a district’s actual enrollment for the year preceding the base year and the district’s adjusted enrollment for the year preceding the base year.
   Sec. ___.  Section 257.6, Code 2026, is amended by adding the following new subsection:
   NEW SUBSECTION.  7.  Adjusted enrollment.
   a.  Adjusted enrollment is determined annually on January 15, or the third Monday in January if January 15 falls on a Saturday or Sunday, and includes the same categories of pupils used to determine actual enrollment under subsection 1, paragraph “a”.
   b.  A school district shall certify its adjusted enrollment to the department of education by February 15 of each year, and the department shall promptly forward the information to the department of management.
   c.  The department of management shall adjust the basic enrollment of the school district for the audit year based upon reports filed under section 11.6, and shall further adjust the budget of the second year succeeding the audit year for the property tax and state aid portions of the reported differences in such enrollments for the year succeeding the audit year.
   Sec. ___.  APPLICABILITY.  This division of this Act applies to enrollment determinations occurring on or after July 1, 2026, used for school budget years beginning on or after July 1, 2027.>
   5.  Page 6, by striking lines 31 through 35 and inserting: 
   <___.  Title page, line 6, after <enrollment,> by inserting <providing education support personnel funding, making appropriations,>>

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MATSON of Polk