Senate File 2201 H-8010 Amend the amendment, H-8004, to Senate File 2201, as 1 amended, passed, and reprinted by the Senate, as follows: 2 1. By striking page 1, line 1, through page 6, line 35, and 3 inserting: 4 < Amend Senate File 2201, as amended, passed, and reprinted 5 by the Senate, as follows: 6 1. By striking everything after the enacting clause and 7 inserting: 8 < DIVISION I 9 STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX 10 REPLACEMENT PAYMENTS 11 Section 1. Section 257.8, subsections 1 and 2, Code 2026, 12 are amended to read as follows: 13 1. State percent of growth. The state percent of growth for 14 the budget year beginning July 1, 2023, is three percent. The 15 state percent of growth for the budget year beginning July 1, 16 2024, is two and one-half percent. The state percent of growth 17 for the budget year beginning July 1, 2025, is two percent. 18 The state percent of growth for the budget year beginning July 19 1, 2026, is five percent. The state percent of growth for each 20 subsequent budget year shall be established by statute which 21 shall be enacted within thirty days of the transmission of the 22 governor’s budget required by February 1 under section 8.21 23 during the regular legislative session beginning in the base 24 year. 25 2. Categorical state percent of growth. The categorical 26 state percent of growth for the budget year beginning July 27 1, 2023, is three percent. The categorical state percent of 28 growth for the budget year beginning July 1, 2024, is two and 29 one-half percent. The categorical state percent of growth for 30 the budget year beginning July 1, 2025, is two percent, except 31 for calculating the appropriation to the transportation equity 32 fund under section 257.16C . The categorical state percent of 33 growth for purposes of calculating the appropriation to the 34 transportation equity fund under section 257.16C for the budget 35 -1- H 8004.2776 (1) 91 mb/md 1/ 8 #1.

year beginning July 1, 2025, is five percent. The categorical 1 state percent of growth for the budget year beginning July 2 1, 2026, is five percent. The categorical state percent of 3 growth for each budget year shall be established by statute 4 which shall be enacted within thirty days of the transmission 5 of the governor’s budget required by February 1 under section 6 8.21 during the regular legislative session beginning in the 7 base year. The categorical state percent of growth may include 8 state percents of growth for the teacher salary supplement, the 9 professional development supplement, the early intervention 10 supplement, the teacher leadership supplement, and for budget 11 years beginning on or after July 1, 2020, transportation equity 12 aid payments under section 257.16C . 13 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2026, are 14 amended to read as follows: 15 1. For each fiscal year beginning on or after July 1, 2023 16 2024 , 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, 2023, 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, 2023, 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, 2023, 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, 2023. 35 -2- H 8004.2776 (1) 91 mb/md 2/ 8

(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, 2023. 5 b. a. (1) For the budget year beginning July 1, 2024, 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, 2024, 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, 2024, 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, 2024. 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, 2024. 25 c. b. (1) For each the budget year beginning on or after 26 July 1, 2025, 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, 2025, is 33 equal to the sum of one hundred fifty-three dollars plus the 34 difference between the following: 35 -3- H 8004.2776 (1) 91 mb/md 3/ 8

(a) The regular program state cost per pupil for the budget 1 year beginning July 1, 2025, 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, 2025 . 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, 2025 . 10 c. (1) For each budget year beginning on or after July 11 1, 2026, 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, 2026, 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, 2026, 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 requirement of section 257.8, subsection 1, regarding the 32 enactment of bills establishing the regular program state 33 percent of growth within thirty days of the submission in the 34 year preceding the base year of the governor’s budget does not 35 -4- H 8004.2776 (1) 91 mb/md 4/ 8

apply to this division of this Act. 1 Sec. 4. EFFECTIVE DATE. This division of this Act, being 2 deemed of immediate importance, takes effect upon enactment. 3 DIVISION II 4 STATE COST PER PUPIL 5 Sec. 5. Section 257.9, subsection 2, paragraph i, Code 2026, 6 is amended to read as follows: 7 i. For the budget year beginning July 1, 2026, and 8 succeeding budget years, the regular program state cost per 9 pupil for a budget year is the regular program state cost per 10 pupil for the base year plus the regular program supplemental 11 state aid for the budget year , plus five dollars . 12 Sec. 6. Section 257.9, subsection 2, Code 2026, is amended 13 by adding the following new paragraph: 14 NEW PARAGRAPH . j. For the budget year beginning July 1, 15 2027, and succeeding budget years, the regular program state 16 cost per pupil for a budget year is the regular program state 17 cost per pupil for the base year plus the regular program 18 supplemental state aid for the budget year. 19 Sec. 7. EFFECTIVE DATE. This division of this Act, being 20 deemed of immediate importance, takes effect upon enactment. 21 DIVISION III 22 SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027 23 Sec. 8. SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027. 24 1. For the school budget year beginning July 1, 2026, the 25 department of management shall add the amount of the school 26 district’s budget adjustment under section 257.14, if any, to 27 the combined foundation base under section 257.1, subsection 28 2, for the budget year. 29 2. For the school budget year beginning July 1, 2026, 30 a school district’s budget adjustment under section 257.14 31 shall be funded by state foundation aid resulting from the 32 calculation under subsection 1 and shall not be funded through 33 school district property taxes. 34 Sec. 9. EFFECTIVE DATE. This division of this Act, being 35 -5- H 8004.2776 (1) 91 mb/md 5/ 8

deemed of immediate importance, takes effect upon enactment. 1 DIVISION IV 2 EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT 3 Sec. 10. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— 4 FY 2026-2027. 5 1. There is appropriated from the general fund of the state 6 to the department of education for the fiscal year beginning 7 July 1, 2026, and ending June 30, 2027, the following amount, 8 or so much thereof as is necessary, to be used for the purposes 9 designated: 10 To supplement education support personnel compensation: 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000,000 12 2. Moneys appropriated in this section are miscellaneous 13 income as defined in section 257.2 and shall not be included 14 in any computation of district cost under chapter 257 for any 15 budget year. 16 3. Moneys appropriated in this section shall be used to 17 provide a funding supplement to each school district during the 18 fiscal year beginning July 1, 2026, to supplement education 19 support personnel compensation. 20 4. In order to receive the funding supplement, a school 21 district shall first report to the department of education 22 on or before July 1, 2026, the number of education support 23 personnel employed by the school district, including all 24 other information related to such personnel required by the 25 department of education. Each school district’s funding 26 supplement amount shall be equal to $14,000,000 multiplied by 27 the quotient of the school district’s budget enrollment for the 28 budget year beginning July 1, 2025, divided by the statewide 29 total budget enrollment for the budget year beginning July 1, 30 2025. 31 5. For purposes of this section, “education support 32 personnel” means regular and part-time employees of a school 33 district who are not salaried. 34 6. The payment of funding supplement amounts under this 35 -6- H 8004.2776 (1) 91 mb/md 6/ 8

section shall be paid by the department of education at the 1 same time and in the same manner as foundation aid is paid 2 under section 257.16 for the fiscal year beginning July 1, 3 2026, and may be included in the monthly payment of state aid 4 under section 257.16, subsection 2 . 5 DIVISION V 6 SCHOOL DISTRICT ENROLLMENT 7 Sec. 11. Section 257.6, subsection 2, Code 2026, is amended 8 to read as follows: 9 2. Basic enrollment. Basic enrollment for a budget year 10 is the greater of a district’s actual enrollment for the base 11 year and the district’s adjusted enrollment for the base 12 year . Basic enrollment for the base year is the greater of 13 a district’s actual enrollment for the year preceding the 14 base year and the district’s adjusted enrollment for the year 15 preceding the base year . 16 Sec. 12. Section 257.6, Code 2026, is amended by adding the 17 following new subsection: 18 NEW SUBSECTION . 7. Adjusted enrollment. 19 a. Adjusted enrollment is determined annually on January 20 15, or the third Monday in January if January 15 falls on 21 a Saturday or Sunday, and includes the same categories of 22 pupils used to determine actual enrollment under subsection 1, 23 paragraph “a” . 24 b. A school district shall certify its adjusted enrollment 25 to the department of education by February 15 of each year, and 26 the department shall promptly forward the information to the 27 department of management. 28 c. The department of management shall adjust the basic 29 enrollment of the school district for the audit year based upon 30 reports filed under section 11.6, and shall further adjust the 31 budget of the second year succeeding the audit year for the 32 property tax and state aid portions of the reported differences 33 in such enrollments for the year succeeding the audit year. 34 Sec. 13. APPLICABILITY. This division of this Act applies 35 -7- H 8004.2776 (1) 91 mb/md 7/ 8

to enrollment determinations occurring on or after July 1, 1 2026, used for school budget years beginning on or after July 2 1, 2027. > 3 2. Title page, by striking lines 1 through 7 and inserting 4 < An Act relating to school funding by establishing the 5 state percent of growth and the categorical state percent of 6 growth for the budget year beginning July 1, 2026, modifying 7 provisions relating to property tax replacement payments, 8 the regular program state cost per pupil, funding for school 9 district budget adjustments, and school district enrollment, 10 providing education support personnel funding, making 11 appropriations, and including effective date and applicability 12 provisions. >> 13 ______________________________ MATSON of Polk -8- H 8004.2776 (1) 91 mb/md 8/ 8 #2.