House Amendment to Senate File 167 S-3004 Amend Senate File 167, as passed by the Senate, as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < DIVISION I 4 STATE AND CATEGORICAL PERCENT OF GROWTH AND PROPERTY TAX 5 REPLACEMENT PAYMENTS 6 Section 1. Section 257.8, subsections 1 and 2, Code 2025, 7 are amended to read as follows: 8 1. State percent of growth. The state percent of growth for 9 the budget year beginning July 1, 2022, is two and one-half 10 percent. The state percent of growth for the budget year 11 beginning July 1, 2023, is three percent. The state percent 12 of growth for the budget year beginning July 1, 2024, is two 13 and one-half percent. The state percent of growth for the 14 budget year beginning July 1, 2025, is two and twenty-five 15 hundredths percent. The state percent of growth for each 16 subsequent budget year shall be established by statute which 17 shall be enacted within thirty days of the transmission of the 18 governor’s budget required by February 1 under section 8.21 19 during the regular legislative session beginning in the base 20 year. 21 2. Categorical state percent of growth. The categorical 22 state percent of growth for the budget year beginning July 23 1, 2022, is two and one-half percent. The categorical state 24 percent of growth for the budget year beginning July 1, 2023, 25 is three percent. The categorical state percent of growth for 26 the budget year beginning July 1, 2024, is two and one-half 27 percent. The categorical state percent of growth for the 28 budget year beginning July 1, 2025, is two and twenty-five 29 hundredths percent. The categorical state percent of growth 30 for each budget year shall be established by statute which 31 shall be enacted within thirty days of the transmission of the 32 governor’s budget required by February 1 under section 8.21 33 during the regular legislative session beginning in the base 34 year. The categorical state percent of growth may include 35 -1- SF 167.274.H (1) 91 md 1/ 8 #1.

state percents of growth for the teacher salary supplement, the 1 professional development supplement, the early intervention 2 supplement, the teacher leadership supplement, and for budget 3 years beginning on or after July 1, 2020, transportation equity 4 aid payments under section 257.16C . 5 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2025, are 6 amended to read as follows: 7 1. For each fiscal year beginning on or after July 1, 2022 8 2023 , there is appropriated from the general fund of the state 9 to the department of education an amount necessary to make all 10 school district property tax replacement payments under this 11 section , as calculated in subsection 2 . 12 2. a. (1) For the budget year beginning July 1, 2022, 13 the amount of each school district’s property tax replacement 14 payment shall be the product of the school district’s weighted 15 enrollment for the budget year multiplied by the per pupil 16 property tax replacement amount for the budget year calculated 17 under subparagraph (2). 18 (2) The per pupil property tax replacement amount for the 19 budget year beginning July 1, 2022, is equal to the sum of one 20 hundred fifty-three dollars plus the difference between the 21 following: 22 (a) The regular program state cost per pupil for the budget 23 year beginning July 1, 2022, multiplied by one hundred percent 24 less the regular program foundation base per pupil percentage 25 pursuant to section 257.1 for the budget year beginning July 26 1, 2022. 27 (b) The regular program state cost per pupil for the budget 28 year beginning July 1, 2021, multiplied by one hundred percent 29 less the regular program foundation base per pupil percentage 30 pursuant to section 257.1 for the budget year beginning July 31 1, 2022. 32 b. a. (1) For the budget year beginning July 1, 2023, 33 the amount of each school district’s property tax replacement 34 payment shall be the product of the school district’s weighted 35 -2- SF 167.274.H (1) 91 md 2/ 8

enrollment for the budget year multiplied by the per pupil 1 property tax replacement amount for the budget year calculated 2 under subparagraph (2). 3 (2) The per pupil property tax replacement amount for the 4 budget year beginning July 1, 2023, is equal to the sum of one 5 hundred fifty-three dollars plus the difference between the 6 following: 7 (a) The regular program state cost per pupil for the budget 8 year beginning July 1, 2023, multiplied by one hundred percent 9 less the regular program foundation base per pupil percentage 10 pursuant to section 257.1 for the budget year beginning July 11 1, 2023. 12 (b) The regular program state cost per pupil for the budget 13 year beginning July 1, 2021, multiplied by one hundred percent 14 less the regular program foundation base per pupil percentage 15 pursuant to section 257.1 for the budget year beginning July 16 1, 2023. 17 c. b. (1) For each the budget year beginning on or after 18 July 1, 2024, the amount of each school district’s property 19 tax replacement payment shall be the product of the school 20 district’s weighted enrollment for the budget year multiplied 21 by the per pupil property tax replacement amount for the budget 22 year calculated under subparagraph (2). 23 (2) The per pupil property tax replacement amount for 24 the budget years year beginning on or after July 1, 2024, is 25 equal to the sum of one hundred fifty-three dollars plus the 26 difference between the following: 27 (a) The regular program state cost per pupil for the budget 28 year beginning July 1, 2024, multiplied by one hundred percent 29 less the regular program foundation base per pupil percentage 30 pursuant to section 257.1 for the applicable budget year under 31 this paragraph beginning July 1, 2024 . 32 (b) The regular program state cost per pupil for the budget 33 year beginning July 1, 2021, multiplied by one hundred percent 34 less the regular program foundation base per pupil percentage 35 -3- SF 167.274.H (1) 91 md 3/ 8

pursuant to section 257.1 for the applicable budget year under 1 this paragraph beginning July 1, 2024 . 2 c. (1) For each budget year beginning on or after July 3 1, 2025, the amount of each school district’s property 4 tax replacement payment shall be the product of the school 5 district’s weighted enrollment for the budget year multiplied 6 by the per pupil property tax replacement amount for the budget 7 year calculated under subparagraph (2). 8 (2) The per pupil property tax replacement amount for budget 9 years beginning on or after July 1, 2025, is equal to the sum 10 of one hundred fifty-three dollars plus the difference between 11 the following: 12 (a) The regular program state cost per pupil for the budget 13 year beginning July 1, 2025, multiplied by one hundred percent 14 less the regular program foundation base per pupil percentage 15 pursuant to section 257.1 for the applicable budget year under 16 this paragraph. 17 (b) The regular program state cost per pupil for the budget 18 year beginning July 1, 2021, multiplied by one hundred percent 19 less the regular program foundation base per pupil percentage 20 pursuant to section 257.1 for the applicable budget year under 21 this paragraph. 22 Sec. 3. EFFECTIVE DATE. This division of this Act, being 23 deemed of immediate importance, takes effect upon enactment. 24 DIVISION II 25 STATE COST PER PUPIL 26 Sec. 4. Section 257.9, subsection 2, Code 2025, is amended 27 to read as follows: 28 2. Regular program state cost per pupil for 1992-1993 and 29 succeeding years. 30 a. For the budget year beginning July 1, 1992, and 31 succeeding budget years beginning before July 1, 2018, the 32 regular program state cost per pupil for a budget year is the 33 regular program state cost per pupil for the base year plus the 34 regular program supplemental state aid for the budget year. 35 -4- SF 167.274.H (1) 91 md 4/ 8

b. For the budget year beginning July 1, 2018, the regular 1 program state cost per pupil is the regular program state 2 cost per pupil for the base year plus the regular program 3 supplemental state aid for the budget year, plus five dollars. 4 c. For the budget year beginning July 1, 2019, the regular 5 program state cost per pupil is the regular program state 6 cost per pupil for the base year plus the regular program 7 supplemental state aid for the budget year, plus five dollars. 8 d. For the budget year beginning July 1, 2020, the regular 9 program state cost per pupil is the regular program state 10 cost per pupil for the base year plus the regular program 11 supplemental state aid for the budget year, plus ten dollars. 12 e. For the budget year beginning July 1, 2021, the regular 13 program state cost per pupil is the regular program state 14 cost per pupil for the base year plus the regular program 15 supplemental state aid for the budget year, plus ten dollars. 16 f. For the budget year beginning July 1, 2022, the regular 17 program state cost per pupil is the regular program state 18 cost per pupil for the base year plus the regular program 19 supplemental state aid for the budget year, plus five dollars. 20 g. For the budget year years beginning July 1, 2023, and 21 succeeding budget years July 1, 2024 , the regular program state 22 cost per pupil for a budget year is the regular program state 23 cost per pupil for the base year plus the regular program 24 supplemental state aid for the budget year. 25 h. For the budget year beginning July 1, 2025, the regular 26 program state cost per pupil is the regular program state 27 cost per pupil for the base year plus the regular program 28 supplemental state aid for the budget year, plus ten dollars. 29 i. For the budget year beginning July 1, 2026, and 30 succeeding budget years, the regular program state cost per 31 pupil for a budget year is the regular program state cost per 32 pupil for the base year plus the regular program supplemental 33 state aid for the budget year. 34 Sec. 5. EFFECTIVE DATE. This division of this Act, being 35 -5- SF 167.274.H (1) 91 md 5/ 8

deemed of immediate importance, takes effect upon enactment. 1 DIVISION III 2 SUPPLEMENTARY WEIGHTING FOR SHARED OPERATIONAL FUNCTIONS 3 Sec. 6. Section 257.11, subsection 5, paragraph d, Code 4 2025, is amended to read as follows: 5 d. Supplementary weighting pursuant to this subsection shall 6 be available to a school district during the period commencing 7 with the budget year beginning July 1, 2014, through the budget 8 year beginning July 1, 2034. The For budget years beginning 9 prior to July 1, 2025, the maximum amount of additional 10 weighting for which a school district shall be eligible in a 11 budget year is twenty-one additional pupils; and for budget 12 years beginning on or after July 1, 2025, the maximum amount 13 of additional weighting for which a school district shall be 14 eligible in a budget year is twenty-five pupils; provided, 15 however, that for budget years beginning on or after July 16 1, 2024, the supplementary weighting assigned for a shared 17 operational function in the area of a college and career 18 transition counselor or coordinator shall not count toward this 19 maximum amount. Criteria for determining the qualification 20 of operational functions for supplementary weighting shall be 21 determined by the department by rule, through consideration of 22 increased student opportunities. 23 Sec. 7. EFFECTIVE DATE. This division of this Act, being 24 deemed of immediate importance, takes effect upon enactment. 25 DIVISION IV 26 TRANSPORTATION EQUITY PAYMENTS 27 Sec. 8. Section 257.16C, subsection 3, paragraph d, 28 subparagraph (4), unnumbered paragraph 1, Code 2025, is amended 29 to read as follows: 30 For each the fiscal year beginning on or after July 1, 31 2023, and the fiscal year beginning July 1, 2024, there 32 is appropriated from the general fund of the state to the 33 department of management for deposit in the transportation 34 equity fund the sum of the following, or so much thereof as is 35 -6- SF 167.274.H (1) 91 md 6/ 8

necessary, to be used for the purposes of this section : 1 Sec. 9. Section 257.16C, subsection 3, paragraph d, Code 2 2025, is amended by adding the following new subparagraphs: 3 NEW SUBPARAGRAPH . (5) For the fiscal year beginning 4 July 1, 2025, there is appropriated from the general fund of 5 the state to the department of management for deposit in the 6 transportation equity fund an amount necessary to make all 7 transportation equity aid payments under subsection 2, to be 8 used for the purposes of this section. 9 NEW SUBPARAGRAPH . (6) For each fiscal year beginning on 10 or after July 1, 2026, there is appropriated from the general 11 fund of the state to the department of management for deposit 12 in the transportation equity fund the sum of the following, or 13 so much thereof as is necessary, to be used for the purposes of 14 this section: 15 (a) The amount appropriated to the transportation equity 16 fund under this paragraph for the immediately preceding fiscal 17 year. 18 (b) The product of the amount determined under subparagraph 19 division (a) multiplied by the categorical percent of growth 20 under section 257.8, subsection 2, for the budget year 21 beginning on the same date of the fiscal year for which the 22 appropriation is made. 23 Sec. 10. EFFECTIVE DATE. This division of this Act, being 24 deemed of immediate importance, takes effect upon enactment. 25 DIVISION V 26 SCHOOL FUNDING SUPPLEMENT 27 Sec. 11. SCHOOL DISTRICT FUNDING SUPPLEMENT —— FISCAL YEAR 28 2025-2026. 29 1. There is appropriated from the general fund of the state 30 to the department of education for the fiscal year beginning 31 July 1, 2025, and ending June 30, 2026, twenty-two million five 32 hundred ninety-one thousand two hundred seventy-four dollars to 33 make all payments to school districts required under subsection 34 2. 35 -7- SF 167.274.H (1) 91 md 7/ 8

2. a. Moneys appropriated to the department of education 1 under this section shall be used to provide a funding 2 supplement to each school district during the fiscal year 3 beginning July 1, 2025, and ending June 30, 2026. 4 b. Each school district’s funding supplement amount shall 5 be equal to the amount of the appropriation under subsection 6 1 multiplied by the quotient of the school district’s budget 7 enrollment for the budget year beginning July 1, 2025, and 8 ending June 30, 2026, divided by the statewide total budget 9 enrollment for the budget year beginning July 1, 2025, and 10 ending June 30, 2026. 11 c. Moneys received by a school district under this section 12 may be used for any school general fund purpose, shall be 13 miscellaneous income for purposes of chapter 257, and shall not 14 be included in district cost. 15 3. The payment of funding supplement amounts under this 16 section shall be paid by the department of education at the 17 same time and in the same manner as foundation aid is paid 18 under section 257.16 for the fiscal year beginning July 1, 19 2025, and ending June 30, 2026, and may be included in the 20 monthly payment of state aid under section 257.16, subsection 21 2. 22 Sec. 12. EFFECTIVE DATE. This division of this Act, being 23 deemed of immediate importance, takes effect upon enactment. > 24 2. Title page, by striking lines 1 through 5 and inserting 25 < An Act relating to public 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, 2025, modifying 28 provisions relating to the property tax replacement payments 29 and transportation equity payments, modifying provisions 30 relating to the regular program state cost per pupil and 31 funding for shared operational functions, establishing a 32 school district funding supplement, making appropriations, and 33 including effective date provisions. > 34 -8- SF 167.274.H (1) 91 md 8/ 8