H-8010

   Amend  the amendment, H-8004, to Senate File 2201, as amended, passed, and reprinted by the Senate, as follows:
   1.  By striking page 1, line 1, through page 6, line 35, and inserting: 
   <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 five 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 five 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
STATE COST PER PUPIL

   Sec. 5.  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. 6.  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. 7.  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. 8.  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. 9.  EFFECTIVE DATE.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
DIVISION IV
EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT

   Sec. 10.  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 V
SCHOOL DISTRICT ENROLLMENT

   Sec. 11.  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. 12.  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. 13.  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.>
   2.  Title page, by striking lines 1 through 7 and inserting <An Act relating to school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2026, modifying provisions relating to property tax replacement payments, the regular program state cost per pupil, funding for school district budget adjustments, and school district enrollment, providing education support personnel funding, making appropriations, and including effective date and applicability provisions.>>

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MATSON of Polk