Senate File 2201 H-8012 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 two 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 8004.2782 (3) 91 mb/md 1/ 17 #1.

year beginning July 1, 2025, is five percent. The categorical 1 state percent of growth for the budget year beginning July 1, 2 2026, is two percent. The categorical state percent of growth 3 for each budget year shall be established by statute which 4 shall be enacted within thirty days of the transmission of the 5 governor’s budget required by February 1 under section 8.21 6 during the regular legislative session beginning in the base 7 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 8004.2782 (3) 91 mb/md 2/ 17

(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 8004.2782 (3) 91 mb/md 3/ 17

(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 8004.2782 (3) 91 mb/md 4/ 17

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 TRANSPORTATION EQUITY AID FUNDING 5 Sec. 5. Section 257.16C, subsection 2, paragraph b, Code 6 2026, is amended to read as follows: 7 b. Each school district that satisfies the criteria of 8 subsection 1 shall receive transportation equity aid in an 9 amount equal to the school district’s actual enrollment for 10 the school year, excluding the shared-time enrollment for the 11 school year, multiplied by the school district’s transportation 12 cost per pupil differential for the budget year. However, for 13 budget years beginning on or after July 1, 2026, transportation 14 equity aid paid to a school district for a budget year under 15 this paragraph shall not exceed one million dollars. 16 Sec. 6. EFFECTIVE DATE. This division of this Act, being 17 deemed of immediate importance, takes effect upon enactment. 18 DIVISION III 19 SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027 20 Sec. 7. SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027. 21 1. For the school budget year beginning July 1, 2026, the 22 department of management shall add the amount of the school 23 district’s budget adjustment under section 257.14, if any, to 24 the combined foundation base under section 257.1, subsection 25 2, for the budget year. 26 2. For the school budget year beginning July 1, 2026, 27 a school district’s budget adjustment under section 257.14 28 shall be funded by state foundation aid resulting from the 29 calculation under subsection 1 and shall not be funded through 30 school district property taxes. 31 Sec. 8. EFFECTIVE DATE. This division of this Act, being 32 deemed of immediate importance, takes effect upon enactment. 33 DIVISION IV 34 EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT 35 -5- H 8004.2782 (3) 91 mb/md 5/ 17

Sec. 9. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 1 2026-2027. 2 1. There is appropriated from the general fund of the state 3 to the department of education for the fiscal year beginning 4 July 1, 2026, and ending June 30, 2027, the following amount, 5 or so much thereof as is necessary, to be used for the purposes 6 designated: 7 To supplement education support personnel compensation: 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,000,000 9 2. Moneys appropriated in this section are miscellaneous 10 income as defined in section 257.2 and shall not be included 11 in any computation of district cost under chapter 257 for any 12 budget year. 13 3. Moneys appropriated in this section shall be used to 14 provide a funding supplement to each school district during the 15 fiscal year beginning July 1, 2026, to supplement education 16 support personnel compensation. 17 4. In order to receive the funding supplement, a school 18 district shall first report to the department of education 19 on or before July 1, 2026, the number of education support 20 personnel employed by the school district, including all 21 other information related to such personnel required by the 22 department of education. Each school district’s funding 23 supplement amount shall be equal to $7,000,000 multiplied by 24 the quotient of the school district’s budget enrollment for the 25 budget year beginning July 1, 2025, divided by the statewide 26 total budget enrollment for the budget year beginning July 1, 27 2025. 28 5. For purposes of this section, “education support 29 personnel” means regular and part-time employees of a school 30 district who are not salaried. 31 6. The payment of funding supplement amounts under this 32 section shall be paid by the department of education at the 33 same time and in the same manner as foundation aid is paid 34 under section 257.16 for the fiscal year beginning July 1, 35 -6- H 8004.2782 (3) 91 mb/md 6/ 17

2026, and may be included in the payment of state aid under 1 section 257.16, subsection 2 . 2 DIVISION V 3 SCHOOL DISTRICT ENROLLMENT AND BUDGETING 4 Sec. 10. Section 256.12, subsection 2, paragraph c, Code 5 2026, is amended to read as follows: 6 c. A local school district providing services pursuant to 7 this subsection shall submit an accounting to the department 8 of education by August 1 following the school year for the 9 actual costs of the special education programs and services 10 provided. The department shall review and approve or modify 11 the accounting by September 1 and shall notify the department 12 of administrative services of the approved accounting amount. 13 The department of administrative services shall adjust the 14 September payment to the local school district for the next 15 fiscal year by the difference between the amount generated 16 by the weighting for the provision of services to nonpublic 17 school students, as provided in this subsection , and the 18 amount of the actual costs as reflected in the local school 19 district’s accounting. Any amount paid by the department of 20 administrative services shall be deducted monthly quarterly 21 from the state foundation aid paid under section 257.16 during 22 that fiscal year to all school districts in the state. The 23 portion of the total amount of the approved accounting amount 24 that shall be deducted from the state aid of a school district 25 shall be the same as the ratio that the budget enrollment for 26 the budget year of the school district bears to the total 27 budget enrollment in the state for that budget year. 28 Sec. 11. Section 257.6, subsection 1, paragraphs b and c, 29 Code 2026, are amended to read as follows: 30 b. A school district shall certify its actual enrollment 31 to the department of education by October 15 of each year, and 32 the department shall promptly forward the information to the 33 department of management , but not later than thirty days after 34 certification . 35 -7- H 8004.2782 (3) 91 mb/md 7/ 17

c. The department of management shall adjust the enrollment 1 of the school district for the audit year based upon reports 2 filed under section 11.6 , and shall further adjust the budget 3 of the second year succeeding the audit year for the property 4 tax and state aid portions of the reported differences in 5 enrollments for the year succeeding the audit year fiscal year 6 two years prior to the budget year . 7 Sec. 12. Section 257.6, subsection 2, Code 2026, is amended 8 to read as follows: 9 2. Basic enrollment. 10 a. Basic enrollment for a budget year is the average of 11 a district’s actual enrollment for the base year , determined 12 on the date specified under subsection 1, and the district’s 13 adjusted enrollment for the base year, determined on the date 14 specified under subsection 7 . Basic enrollment for the base 15 year is the average of a district’s actual enrollment for the 16 year preceding the base year , determined on the date specified 17 under subsection 1, and the district’s adjusted enrollment 18 for the year preceding the base year, determined on the date 19 specified under subsection 7 . 20 b. If the department of education discovers any discrepancy 21 or disputes the basic enrollment count certified under 22 subsection 2, or the adjusted enrollment count certified under 23 subsection 7, the department shall notify the school district 24 and the school district shall have five business days from the 25 date of notification by the department to voluntarily resolve 26 such dispute or discrepancy. Failure by a school district to 27 timely resolve such dispute or discrepancy shall result in the 28 department of education making a final determination of such 29 enrollment counts for the school district. 30 Sec. 13. Section 257.6, Code 2026, is amended by adding the 31 following new subsection: 32 NEW SUBSECTION . 7. Adjusted enrollment. 33 a. Adjusted enrollment is determined annually on January 34 15, or the third Monday in January if January 15 falls on 35 -8- H 8004.2782 (3) 91 mb/md 8/ 17

a Saturday or Sunday, and includes the same categories of 1 pupils used to determine actual enrollment under subsection 1, 2 paragraph “a” . 3 b. A school district shall certify its adjusted enrollment 4 to the department of education by January 30 of each year, and 5 the department shall promptly forward the information to the 6 department of management, but not later than twenty-one days 7 after certification. 8 c. The department of management shall adjust the basic 9 enrollment of the school district for the audit year based upon 10 reports filed under section 11.6, and shall further adjust the 11 budget of the second year succeeding the audit year for the 12 property tax and state aid portions of the reported differences 13 in such enrollments for the fiscal year two years prior to the 14 budget year. 15 Sec. 14. Section 257.16, subsection 2, Code 2026, is amended 16 to read as follows: 17 2. All state aids paid under this chapter , unless otherwise 18 stated, shall be paid in monthly quarterly installments 19 beginning on September 15 or about July 15 of a budget year 20 and ending on or about June April 15 of the budget year as 21 determined by the department of management, taking into 22 consideration the relative budget and of the state, cash 23 position of the state resources , and the timing of enactment of 24 legislation affecting school district budgets . 25 Sec. 15. Section 257.16B, subsection 3, Code 2026, is 26 amended to read as follows: 27 3. School district property tax replacement payments shall 28 be paid by the department of education at the same time and in 29 the same manner as foundation aid is paid under section 257.16 30 and may be included in the monthly quarterly payment of state 31 aid under section 257.16, subsection 2 . 32 Sec. 16. Section 257.16C, subsection 5, paragraph b, Code 33 2026, is amended to read as follows: 34 b. Transportation equity aid payments and transportation 35 -9- H 8004.2782 (3) 91 mb/md 9/ 17

base funding payments shall be paid at the same time and in the 1 same manner as foundation aid is paid under section 257.16 , and 2 may be included in the monthly quarterly payment of state aid 3 under section 257.16, subsection 2 . 4 Sec. 17. Section 257.35, subsection 1, paragraph a, 5 subparagraph (3), unnumbered paragraph 1, Code 2026, is amended 6 to read as follows: 7 For the fiscal year beginning July 1, 2025, and each fiscal 8 year thereafter the fiscal year beginning July 1, 2026 , the 9 department of management shall deduct the following from the 10 state aid due to each school district pursuant to this chapter 11 and shall pay the amounts to the respective area education 12 agencies on a monthly basis from September 15 through June 15 13 during each school year: 14 Sec. 18. Section 257.35, subsection 1, paragraph a, Code 15 2026, is amended by adding the following new subparagraph: 16 NEW SUBPARAGRAPH . (4) For the fiscal year beginning July 17 1, 2027, and each fiscal year thereafter, the department of 18 management shall deduct the following from the state aid due 19 to each school district pursuant to this chapter and shall 20 pay the amounts to the respective area education agencies on 21 a quarterly basis from July 15 to April 15 during each school 22 year: 23 (a) The area education agency teacher salary supplement 24 district cost. 25 (b) The amount due to the area education agency as the 26 result of supplementary weighting for shared operational 27 functions under section 257.11, subsection 5, paragraph “e” . 28 Sec. 19. Section 257.35, subsection 21, unnumbered 29 paragraph 1, Code 2026, is amended to read as follows: 30 The For the fiscal year beginning July 1, 2025, and the 31 fiscal year beginning July 1, 2026, the director of the 32 department of management may deduct the following from the 33 state aid due to each school district pursuant to this chapter 34 and shall pay the amounts to the respective area education 35 -10- H 8004.2782 (3) 91 mb/md 10/ 17

agencies on a monthly basis from September 15 through June 15 1 during each school year for purposes of providing services to 2 students enrolled in nonpublic schools within the boundaries 3 of the area education agency: 4 Sec. 20. Section 257.35, Code 2026, is amended by adding the 5 following new subsection: 6 NEW SUBSECTION . 21A. For the fiscal year beginning July 7 1, 2027, and each fiscal year thereafter, the director of the 8 department of management may deduct the following from the 9 state aid due to each school district pursuant to this chapter 10 and shall pay the amounts to the respective area education 11 agencies on a quarterly basis from July 15 through April 15 12 during each school year for the purposes of providing services 13 to students enrolled in nonpublic schools within the boundaries 14 of the area education agency: 15 a. The amount calculated for media services for the school 16 district that is attributable to the number of students 17 enrolled in nonpublic schools within the school district who 18 are provided with media services by an area education agency. 19 b. The amount calculated for educational services for the 20 school district that is attributable to the number of students 21 enrolled in nonpublic schools within the school district who 22 are provided with educational services by an area education 23 agency. 24 Sec. 21. Section 282.31, subsection 1, paragraph a, Code 25 2026, is amended to read as follows: 26 a. A child who lives in a facility pursuant to section 27 282.30, subsection 1 , paragraph “a” , and who is not enrolled 28 in the educational program of the district of residence of 29 the child, shall receive appropriate educational services. 30 The area education agency shall submit a proposed program and 31 budget to the department of education by January 1 for the next 32 succeeding school year. The department of education shall 33 review and approve or modify the program and proposed budget 34 and shall notify the department of administrative services and 35 -11- H 8004.2782 (3) 91 mb/md 11/ 17

the area education agency of its action by February 1. The 1 department of administrative services shall pay the approved 2 budget amount for an area education agency in monthly quarterly 3 installments beginning September July 15 and ending June April 4 15 of the next succeeding school year. The installments shall 5 be as nearly equal as possible as determined by the department 6 of management, taking into consideration the relative budget 7 and of the state, cash position of the state’s resources , 8 and the timing of enactment of legislation affecting area 9 education agency budgets . The department of administrative 10 services shall transfer the approved budget amount for an area 11 education agency from the moneys appropriated under section 12 257.16 and make the payment to the area education agency. The 13 area education agency shall submit an accounting for the actual 14 cost of the program to the department of education by August 15 1 of the following school year. The department shall review 16 and approve or modify all expenditures incurred in compliance 17 with the guidelines pursuant to section 256.7, subsection 10 , 18 and shall notify the department of administrative services of 19 the approved accounting amount. The approved accounting amount 20 shall be compared with any amounts paid by the department of 21 administrative services to the area education agency and any 22 differences added to or subtracted from the October payment 23 made under this paragraph for the next school year. Any amount 24 paid by the department of administrative services shall be 25 deducted monthly quarterly from the state foundation aid paid 26 under section 257.16 to all school districts in the state 27 during the subsequent fiscal year. The portion of the total 28 amount of the approved budget that shall be deducted from the 29 state aid of a school district shall be the same as the ratio 30 that the budget enrollment for the budget year of the school 31 district bears to the total budget enrollment in the state for 32 that budget year in which the deduction is made. 33 Sec. 22. Section 282.31, subsection 1, paragraph b, 34 subparagraph (2), Code 2026, is amended to read as follows: 35 -12- H 8004.2782 (3) 91 mb/md 12/ 17

(2) However, on June 30 of a school year, if the board 1 of directors of a school district determines that the number 2 of days for which a school district generated funding for 3 children under this paragraph “b” who were counted in the 4 basic enrollment of the school district in that school year in 5 accordance with section 257.6, subsection 1 , is less than the 6 sum of the number of days enrolled for all children enrolled 7 in the school district under this paragraph “b” during the 8 school year, the secretary of the school district may submit 9 a claim to the department of education by August 1 following 10 the school year for an amount equal to the district cost per 11 pupil of the district for the previous school year multiplied 12 by the quotient of the excess number of enrolled days for 13 children under this paragraph “b” divided by the number of days 14 in the district’s board-approved calendar for the previous 15 year. The amount of the claim shall be paid by the department 16 of administrative services to the school district by October 17 1. The department of administrative services shall transfer 18 the total amount of the approved claim of a school district 19 from the moneys appropriated under section 257.16 and the 20 amount paid shall be deducted monthly quarterly from the state 21 foundation aid paid to all school districts in the state during 22 the remainder of the subsequent fiscal year in the manner 23 provided in paragraph “a” . 24 Sec. 23. Section 282.31, subsection 3, Code 2026, is amended 25 to read as follows: 26 3. The actual special education instructional costs, 27 including transportation, for a child who requires special 28 education shall be paid by the department of administrative 29 services to the school district in which the facility or 30 home is located, only when a district of residence cannot be 31 determined, and the child was not included in the weighted 32 enrollment of any district pursuant to section 256B.9 , and the 33 payment pursuant to subsection 2 , paragraph “a” , was not made 34 by any district. The district shall submit a proposed program 35 -13- H 8004.2782 (3) 91 mb/md 13/ 17

and budget to the department of education by January 1 for the 1 next succeeding school year. The department of education shall 2 review and approve or modify the program and proposed budget 3 and shall notify the district by February 1. The district 4 shall submit a claim by August 1 following the school year for 5 the actual cost of the program. The department shall review 6 and approve or modify the claim and shall notify the department 7 of administrative services of the approved claim amount by 8 September 1. The total amount of the approved claim shall be 9 paid by the department of administrative services to the school 10 district by October 1. The total amount paid by the department 11 of administrative services shall be deducted monthly quarterly 12 from the state foundation aid paid under section 257.16 to all 13 school districts in the state during the subsequent fiscal 14 year. The portion of the total amount of the approved claims 15 that shall be deducted from the state aid of a school district 16 shall be the same as the ratio that the budget enrollment for 17 the budget year of the school district bears to the total 18 budget enrollment in the state for the budget year in which the 19 deduction is made. The department of administrative services 20 shall transfer the total amount of the approved claims from 21 moneys appropriated under section 257.16 for payment to the 22 school district. 23 Sec. 24. Section 282.33, subsection 1, Code 2026, is amended 24 to read as follows: 25 1. A child who resides in an institution for children under 26 the jurisdiction of the director of health and human services 27 referred to in section 218.1, subsection 3, 4, or 5 , and who 28 is not enrolled in the educational program of the district of 29 residence of the child, shall receive appropriate educational 30 services. The institution in which the child resides shall 31 submit a proposed program and budget based on the average 32 daily attendance of the children residing in the institution 33 to the department of education and the department of health 34 and human services by January 1 for the next succeeding school 35 -14- H 8004.2782 (3) 91 mb/md 14/ 17

year. The department of education shall review and approve or 1 modify the proposed program and budget and shall notify the 2 department of administrative services of its action by February 3 1. The department of administrative services shall pay the 4 approved budget amount to the department of health and human 5 services in monthly quarterly installments beginning September 6 July 15 and ending June April 15 of the next succeeding school 7 year. The installments shall be as nearly equal as possible 8 as determined by the department of administrative services, 9 taking into consideration the relative budget and of the 10 state, cash position of the state’s resources , and the timing 11 of enactment of legislation affecting school budgets . The 12 department of administrative services shall pay the approved 13 budget amount for the department of health and human services 14 from the moneys appropriated under section 257.16 and the 15 department of health and human services shall distribute the 16 payment to the institution. The institution shall submit an 17 accounting for the actual cost of the program to the department 18 of education by August 1 of the following school year. The 19 department shall review and approve or modify all expenditures 20 incurred in compliance with the guidelines adopted pursuant to 21 section 256.7, subsection 10 , and shall notify the department 22 of administrative services of the approved accounting amount. 23 The approved accounting amount shall be compared with any 24 amounts paid by the department of administrative services to 25 the department of health and human services and any differences 26 added to or subtracted from the October payment made under 27 this subsection for the next school year. Any amount paid by 28 the department of administrative services shall be deducted 29 monthly quarterly from the state foundation aid paid under 30 section 257.16 to all school districts in the state during the 31 subsequent fiscal year. The portion of the total amount of the 32 approved budget that shall be deducted from the state aid of a 33 school district shall be the same as the ratio that the budget 34 enrollment for the budget year of the school district bears to 35 -15- H 8004.2782 (3) 91 mb/md 15/ 17

the total budget enrollment in the state for that budget year 1 in which the deduction is made. 2 Sec. 25. Section 282.35, subsection 3, paragraph d, Code 3 2026, is amended to read as follows: 4 d. Any amounts paid by the department of education to school 5 districts in this state pursuant to paragraph “c” shall be 6 deducted on a monthly quarterly basis from the state foundation 7 aid paid under section 257.16 to all school districts in the 8 state in the school year following the school year in which 9 the services were provided. The portion of the total amount 10 paid by the department of education to a district that shall 11 be deducted from the state foundation aid paid to the district 12 shall be the same as the ratio that the budget enrollment for 13 the budget year of the district bears to the total budget 14 enrollment in the state for that budget year. 15 Sec. 26. APPLICABILITY. The following apply to enrollment 16 determinations occurring on or after July 1, 2026, used for 17 school budget years beginning on or after July 1, 2027: 18 1. The section of this division of this Act amending section 19 257.6, subsection 1, paragraphs “b” and “c”. 20 2. The section of this division of this Act amending section 21 257.6, subsection 2. 22 3. The section of this division of this Act enacting section 23 257.6, subsection 7. > 24 2. Title page, by striking lines 1 through 7 and inserting 25 < An Act relating to school funding by establishing the 26 state percent of growth and the categorical state percent of 27 growth for the budget year beginning July 1, 2026, modifying 28 provisions relating to property tax replacement payments, 29 transportation equity aid funding, funding for school 30 district budget adjustments, and school district enrollment, 31 establishing an education support personnel salary supplement, 32 making appropriations, and including effective date and 33 applicability provisions. >> 34 -16- H 8004.2782 (3) 91 mb/md 16/ 17