House Amendment to Senate File 2201 S-5018 Amend Senate File 2201, as amended, passed, and reprinted by 1 the Senate, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < DIVISION I 5 STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX 6 REPLACEMENT PAYMENTS 7 Section 1. Section 257.8, subsections 1 and 2, Code 2026, 8 are amended to read as follows: 9 1. State percent of growth. The state percent of growth for 10 the budget year beginning July 1, 2023, is three percent. The 11 state percent of growth for the budget year beginning July 1, 12 2024, is two and one-half percent. The state percent of growth 13 for the budget year beginning July 1, 2025, is two percent. 14 The state percent of growth for the budget year beginning July 15 1, 2026, is two 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, 2023, is three percent. The categorical state percent of 24 growth for the budget year beginning July 1, 2024, is two and 25 one-half percent. The categorical state percent of growth for 26 the budget year beginning July 1, 2025, is two percent, except 27 for calculating the appropriation to the transportation equity 28 fund under section 257.16C . The categorical state percent of 29 growth for purposes of calculating the appropriation to the 30 transportation equity fund under section 257.16C for the budget 31 year beginning July 1, 2025, is five percent. The categorical 32 state percent of growth for the budget year beginning July 1, 33 2026, is two percent. The categorical state percent of growth 34 for each budget year shall be established by statute which 35 -1- SF 2201.2788 (2) 91 md 1/ 16 #1.

shall be enacted within thirty days of the transmission of the 1 governor’s budget required by February 1 under section 8.21 2 during the regular legislative session beginning in the base 3 year. The categorical state percent of growth may include 4 state percents of growth for the teacher salary supplement, the 5 professional development supplement, the early intervention 6 supplement, the teacher leadership supplement, and for budget 7 years beginning on or after July 1, 2020, transportation equity 8 aid payments under section 257.16C . 9 Sec. 2. Section 257.16B, subsections 1 and 2, Code 2026, are 10 amended to read as follows: 11 1. For each fiscal year beginning on or after July 1, 2023 12 2024 , there is appropriated from the general fund of the state 13 to the department of education an amount necessary to make all 14 school district property tax replacement payments under this 15 section , as calculated in subsection 2 . 16 2. a. (1) For the budget year beginning July 1, 2023, 17 the amount of each school district’s property tax replacement 18 payment shall be the product of the school district’s weighted 19 enrollment for the budget year multiplied by the per pupil 20 property tax replacement amount for the budget year calculated 21 under subparagraph (2). 22 (2) The per pupil property tax replacement amount for the 23 budget year beginning July 1, 2023, is equal to the sum of one 24 hundred fifty-three dollars plus the difference between the 25 following: 26 (a) The regular program state cost per pupil for the budget 27 year beginning July 1, 2023, multiplied by one hundred percent 28 less the regular program foundation base per pupil percentage 29 pursuant to section 257.1 for the budget year beginning July 30 1, 2023. 31 (b) The regular program state cost per pupil for the budget 32 year beginning July 1, 2021, multiplied by one hundred percent 33 less the regular program foundation base per pupil percentage 34 pursuant to section 257.1 for the budget year beginning July 35 -2- SF 2201.2788 (2) 91 md 2/ 16

1, 2023. 1 b. a. (1) For the budget year beginning July 1, 2024, 2 the amount of each school district’s property tax replacement 3 payment shall be the product of the school district’s weighted 4 enrollment for the budget year multiplied by the per pupil 5 property tax replacement amount for the budget year calculated 6 under subparagraph (2). 7 (2) The per pupil property tax replacement amount for the 8 budget year beginning July 1, 2024, is equal to the sum of one 9 hundred fifty-three dollars plus the difference between the 10 following: 11 (a) The regular program state cost per pupil for the budget 12 year beginning July 1, 2024, multiplied by one hundred percent 13 less the regular program foundation base per pupil percentage 14 pursuant to section 257.1 for the budget year beginning July 15 1, 2024. 16 (b) The regular program state cost per pupil for the budget 17 year beginning July 1, 2021, multiplied by one hundred percent 18 less the regular program foundation base per pupil percentage 19 pursuant to section 257.1 for the budget year beginning July 20 1, 2024. 21 c. b. (1) For each the budget year beginning on or after 22 July 1, 2025, the amount of each school district’s property 23 tax replacement payment shall be the product of the school 24 district’s weighted enrollment for the budget year multiplied 25 by the per pupil property tax replacement amount for the budget 26 year calculated under subparagraph (2). 27 (2) The per pupil property tax replacement amount for 28 the budget years year beginning on or after July 1, 2025, is 29 equal to the sum of one hundred fifty-three dollars plus the 30 difference between the following: 31 (a) The regular program state cost per pupil for the budget 32 year beginning July 1, 2025, multiplied by one hundred percent 33 less the regular program foundation base per pupil percentage 34 pursuant to section 257.1 for the applicable budget year under 35 -3- SF 2201.2788 (2) 91 md 3/ 16

this paragraph beginning July 1, 2025 . 1 (b) The regular program state cost per pupil for the budget 2 year beginning July 1, 2021, multiplied by one hundred percent 3 less the regular program foundation base per pupil percentage 4 pursuant to section 257.1 for the applicable budget year under 5 this paragraph beginning July 1, 2025 . 6 c. (1) For each budget year beginning on or after July 7 1, 2026, the amount of each school district’s property 8 tax replacement payment shall be the product of the school 9 district’s weighted enrollment for the budget year multiplied 10 by the per pupil property tax replacement amount for the budget 11 year calculated under subparagraph (2). 12 (2) The per pupil property tax replacement amount for budget 13 years beginning on or after July 1, 2026, is equal to the sum 14 of one hundred fifty-three dollars plus the difference between 15 the following: 16 (a) The regular program state cost per pupil for the budget 17 year beginning July 1, 2026, multiplied by one hundred percent 18 less the regular program foundation base per pupil percentage 19 pursuant to section 257.1 for the applicable budget year under 20 this paragraph. 21 (b) The regular program state cost per pupil for the budget 22 year beginning July 1, 2021, multiplied by one hundred percent 23 less the regular program foundation base per pupil percentage 24 pursuant to section 257.1 for the applicable budget year under 25 this paragraph. 26 Sec. 3. CODE SECTION 257.8 —— IMPLEMENTATION. The 27 requirement of section 257.8, subsection 1, regarding the 28 enactment of bills establishing the regular program state 29 percent of growth within thirty days of the submission in the 30 year preceding the base year of the governor’s budget does not 31 apply to this division of this Act. 32 Sec. 4. EFFECTIVE DATE. This division of this Act, being 33 deemed of immediate importance, takes effect upon enactment. 34 DIVISION II 35 -4- SF 2201.2788 (2) 91 md 4/ 16

TRANSPORTATION EQUITY AID FUNDING 1 Sec. 5. Section 257.16C, subsection 2, paragraph b, Code 2 2026, is amended to read as follows: 3 b. Each school district that satisfies the criteria of 4 subsection 1 shall receive transportation equity aid in an 5 amount equal to the school district’s actual enrollment for 6 the school year, excluding the shared-time enrollment for the 7 school year, multiplied by the school district’s transportation 8 cost per pupil differential for the budget year. However, for 9 budget years beginning on or after July 1, 2026, transportation 10 equity aid paid to a school district for a budget year under 11 this paragraph shall not exceed one million dollars. 12 Sec. 6. EFFECTIVE DATE. This division of this Act, being 13 deemed of immediate importance, takes effect upon enactment. 14 DIVISION III 15 SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027 16 Sec. 7. SCHOOL DISTRICT BUDGET ADJUSTMENT —— FY 2026-2027. 17 1. For the school budget year beginning July 1, 2026, the 18 department of management shall add the amount of the school 19 district’s budget adjustment under section 257.14, if any, to 20 the combined foundation base under section 257.1, subsection 21 2, for the budget year. 22 2. For the school budget year beginning July 1, 2026, 23 a school district’s budget adjustment under section 257.14 24 shall be funded by state foundation aid resulting from the 25 calculation under subsection 1 and shall not be funded through 26 school district property taxes. 27 Sec. 8. EFFECTIVE DATE. This division of this Act, being 28 deemed of immediate importance, takes effect upon enactment. 29 DIVISION IV 30 EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT 31 Sec. 9. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 32 2026-2027. 33 1. There is appropriated from the general fund of the state 34 to the department of education for the fiscal year beginning 35 -5- SF 2201.2788 (2) 91 md 5/ 16

July 1, 2026, and ending June 30, 2027, the following amount, 1 or so much thereof as is necessary, to be used for the purposes 2 designated: 3 To supplement education support personnel compensation: 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,000,000 5 2. Moneys appropriated in this section are miscellaneous 6 income as defined in section 257.2 and shall not be included 7 in any computation of district cost under chapter 257 for any 8 budget year. 9 3. Moneys appropriated in this section shall be used to 10 provide a funding supplement to each school district during the 11 fiscal year beginning July 1, 2026, to supplement education 12 support personnel compensation. 13 4. In order to receive the funding supplement, a school 14 district shall first report to the department of education 15 on or before July 1, 2026, the number of education support 16 personnel employed by the school district, including all 17 other information related to such personnel required by the 18 department of education. Each school district’s funding 19 supplement amount shall be equal to $7,000,000 multiplied by 20 the quotient of the school district’s budget enrollment for the 21 budget year beginning July 1, 2025, divided by the statewide 22 total budget enrollment for the budget year beginning July 1, 23 2025. 24 5. For purposes of this section, “education support 25 personnel” means regular and part-time employees of a school 26 district who are not salaried. 27 6. The payment of funding supplement amounts under this 28 section shall be paid by the department of education at the 29 same time and in the same manner as foundation aid is paid 30 under section 257.16 for the fiscal year beginning July 1, 31 2026, and may be included in the payment of state aid under 32 section 257.16, subsection 2 . 33 DIVISION V 34 SCHOOL DISTRICT ENROLLMENT AND BUDGETING 35 -6- SF 2201.2788 (2) 91 md 6/ 16

Sec. 10. Section 256.12, subsection 2, paragraph c, Code 1 2026, is amended to read as follows: 2 c. A local school district providing services pursuant to 3 this subsection shall submit an accounting to the department 4 of education by August 1 following the school year for the 5 actual costs of the special education programs and services 6 provided. The department shall review and approve or modify 7 the accounting by September 1 and shall notify the department 8 of administrative services of the approved accounting amount. 9 The department of administrative services shall adjust the 10 September payment to the local school district for the next 11 fiscal year by the difference between the amount generated 12 by the weighting for the provision of services to nonpublic 13 school students, as provided in this subsection , and the 14 amount of the actual costs as reflected in the local school 15 district’s accounting. Any amount paid by the department of 16 administrative services shall be deducted monthly quarterly 17 from the state foundation aid paid under section 257.16 during 18 that fiscal year to all school districts in the state. The 19 portion of the total amount of the approved accounting amount 20 that shall be deducted from the state aid of a school district 21 shall be the same as the ratio that the budget enrollment for 22 the budget year of the school district bears to the total 23 budget enrollment in the state for that budget year. 24 Sec. 11. Section 257.6, subsection 1, paragraphs b and c, 25 Code 2026, are amended to read as follows: 26 b. A school district shall certify its actual enrollment 27 to the department of education by October 15 of each year, and 28 the department shall promptly forward the information to the 29 department of management , but not later than thirty days after 30 certification . 31 c. The department of management shall adjust the enrollment 32 of the school district for the audit year based upon reports 33 filed under section 11.6 , and shall further adjust the budget 34 of the second year succeeding the audit year for the property 35 -7- SF 2201.2788 (2) 91 md 7/ 16

tax and state aid portions of the reported differences in 1 enrollments for the year succeeding the audit year fiscal year 2 two years prior to the budget year . 3 Sec. 12. Section 257.6, subsection 2, Code 2026, is amended 4 to read as follows: 5 2. Basic enrollment. 6 a. Basic enrollment for a budget year is the average of 7 a district’s actual enrollment for the base year , determined 8 on the date specified under subsection 1, and the district’s 9 adjusted enrollment for the base year, determined on the date 10 specified under subsection 7 . Basic enrollment for the base 11 year is the average of a district’s actual enrollment for the 12 year preceding the base year , determined on the date specified 13 under subsection 1, and the district’s adjusted enrollment 14 for the year preceding the base year, determined on the date 15 specified under subsection 7 . 16 b. If the department of education discovers any discrepancy 17 or disputes the basic enrollment count certified under 18 subsection 2, or the adjusted enrollment count certified under 19 subsection 7, the department shall notify the school district 20 and the school district shall have five business days from the 21 date of notification by the department to voluntarily resolve 22 such dispute or discrepancy. Failure by a school district to 23 timely resolve such dispute or discrepancy shall result in the 24 department of education making a final determination of such 25 enrollment counts for the school district. 26 Sec. 13. Section 257.6, Code 2026, is amended by adding the 27 following new subsection: 28 NEW SUBSECTION . 7. Adjusted enrollment. 29 a. Adjusted enrollment is determined annually on January 30 15, or the third Monday in January if January 15 falls on 31 a Saturday or Sunday, and includes the same categories of 32 pupils used to determine actual enrollment under subsection 1, 33 paragraph “a” . 34 b. A school district shall certify its adjusted enrollment 35 -8- SF 2201.2788 (2) 91 md 8/ 16

to the department of education by January 30 of each year, and 1 the department shall promptly forward the information to the 2 department of management, but not later than twenty-one days 3 after certification. 4 c. The department of management shall adjust the basic 5 enrollment of the school district for the audit year based upon 6 reports filed under section 11.6, and shall further adjust the 7 budget of the second year succeeding the audit year for the 8 property tax and state aid portions of the reported differences 9 in such enrollments for the fiscal year two years prior to the 10 budget year. 11 Sec. 14. Section 257.16, subsection 2, Code 2026, is amended 12 to read as follows: 13 2. All state aids paid under this chapter , unless otherwise 14 stated, shall be paid in monthly quarterly installments 15 beginning on September 15 or about July 15 of a budget year 16 and ending on or about June April 15 of the budget year as 17 determined by the department of management, taking into 18 consideration the relative budget and of the state, cash 19 position of the state resources , and the timing of enactment of 20 legislation affecting school district budgets . 21 Sec. 15. Section 257.16B, subsection 3, Code 2026, is 22 amended to read as follows: 23 3. School district property tax replacement payments shall 24 be paid by the department of education at the same time and in 25 the same manner as foundation aid is paid under section 257.16 26 and may be included in the monthly quarterly payment of state 27 aid under section 257.16, subsection 2 . 28 Sec. 16. Section 257.16C, subsection 5, paragraph b, Code 29 2026, is amended to read as follows: 30 b. Transportation equity aid payments and transportation 31 base funding payments shall be paid at the same time and in the 32 same manner as foundation aid is paid under section 257.16 , and 33 may be included in the monthly quarterly payment of state aid 34 under section 257.16, subsection 2 . 35 -9- SF 2201.2788 (2) 91 md 9/ 16

Sec. 17. Section 257.35, subsection 1, paragraph a, 1 subparagraph (3), unnumbered paragraph 1, Code 2026, is amended 2 to read as follows: 3 For the fiscal year beginning July 1, 2025, and each fiscal 4 year thereafter the fiscal year beginning July 1, 2026 , the 5 department of management shall deduct the following from the 6 state aid due to each school district pursuant to this chapter 7 and shall pay the amounts to the respective area education 8 agencies on a monthly basis from September 15 through June 15 9 during each school year: 10 Sec. 18. Section 257.35, subsection 1, paragraph a, Code 11 2026, is amended by adding the following new subparagraph: 12 NEW SUBPARAGRAPH . (4) For the fiscal year beginning July 13 1, 2027, and each fiscal year thereafter, the department of 14 management shall deduct the following from the state aid due 15 to each school district pursuant to this chapter and shall 16 pay the amounts to the respective area education agencies on 17 a quarterly basis from July 15 to April 15 during each school 18 year: 19 (a) The area education agency teacher salary supplement 20 district cost. 21 (b) The amount due to the area education agency as the 22 result of supplementary weighting for shared operational 23 functions under section 257.11, subsection 5, paragraph “e” . 24 Sec. 19. Section 257.35, subsection 21, unnumbered 25 paragraph 1, Code 2026, is amended to read as follows: 26 The For the fiscal year beginning July 1, 2025, and the 27 fiscal year beginning July 1, 2026, the director of the 28 department of management may deduct the following from the 29 state aid due to each school district pursuant to this chapter 30 and shall pay the amounts to the respective area education 31 agencies on a monthly basis from September 15 through June 15 32 during each school year for purposes of providing services to 33 students enrolled in nonpublic schools within the boundaries 34 of the area education agency: 35 -10- SF 2201.2788 (2) 91 md 10/ 16

Sec. 20. Section 257.35, Code 2026, is amended by adding the 1 following new subsection: 2 NEW SUBSECTION . 21A. For the fiscal year beginning July 3 1, 2027, and each fiscal year thereafter, the director of the 4 department of management may deduct the following from the 5 state aid due to each school district pursuant to this chapter 6 and shall pay the amounts to the respective area education 7 agencies on a quarterly basis from July 15 through April 15 8 during each school year for the purposes of providing services 9 to students enrolled in nonpublic schools within the boundaries 10 of the area education agency: 11 a. The amount calculated for media services for the school 12 district that is attributable to the number of students 13 enrolled in nonpublic schools within the school district who 14 are provided with media services by an area education agency. 15 b. The amount calculated for educational services for the 16 school district that is attributable to the number of students 17 enrolled in nonpublic schools within the school district who 18 are provided with educational services by an area education 19 agency. 20 Sec. 21. Section 282.31, subsection 1, paragraph a, Code 21 2026, is amended to read as follows: 22 a. A child who lives in a facility pursuant to section 23 282.30, subsection 1 , paragraph “a” , and who is not enrolled 24 in the educational program of the district of residence of 25 the child, shall receive appropriate educational services. 26 The area education agency shall submit a proposed program and 27 budget to the department of education by January 1 for the next 28 succeeding school year. The department of education shall 29 review and approve or modify the program and proposed budget 30 and shall notify the department of administrative services and 31 the area education agency of its action by February 1. The 32 department of administrative services shall pay the approved 33 budget amount for an area education agency in monthly quarterly 34 installments beginning September July 15 and ending June April 35 -11- SF 2201.2788 (2) 91 md 11/ 16

15 of the next succeeding school year. The installments shall 1 be as nearly equal as possible as determined by the department 2 of management, taking into consideration the relative budget 3 and of the state, cash position of the state’s resources , 4 and the timing of enactment of legislation affecting area 5 education agency budgets . The department of administrative 6 services shall transfer the approved budget amount for an area 7 education agency from the moneys appropriated under section 8 257.16 and make the payment to the area education agency. The 9 area education agency shall submit an accounting for the actual 10 cost of the program to the department of education by August 11 1 of the following school year. The department shall review 12 and approve or modify all expenditures incurred in compliance 13 with the guidelines pursuant to section 256.7, subsection 10 , 14 and shall notify the department of administrative services of 15 the approved accounting amount. The approved accounting amount 16 shall be compared with any amounts paid by the department of 17 administrative services to the area education agency and any 18 differences added to or subtracted from the October payment 19 made under this paragraph for the next school year. Any amount 20 paid by the department of administrative services shall be 21 deducted monthly quarterly from the state foundation aid paid 22 under section 257.16 to all school districts in the state 23 during the subsequent fiscal year. The portion of the total 24 amount of the approved budget that shall be deducted from the 25 state aid of a school district shall be the same as the ratio 26 that the budget enrollment for the budget year of the school 27 district bears to the total budget enrollment in the state for 28 that budget year in which the deduction is made. 29 Sec. 22. Section 282.31, subsection 1, paragraph b, 30 subparagraph (2), Code 2026, is amended to read as follows: 31 (2) However, on June 30 of a school year, if the board 32 of directors of a school district determines that the number 33 of days for which a school district generated funding for 34 children under this paragraph “b” who were counted in the 35 -12- SF 2201.2788 (2) 91 md 12/ 16

basic enrollment of the school district in that school year in 1 accordance with section 257.6, subsection 1 , is less than the 2 sum of the number of days enrolled for all children enrolled 3 in the school district under this paragraph “b” during the 4 school year, the secretary of the school district may submit 5 a claim to the department of education by August 1 following 6 the school year for an amount equal to the district cost per 7 pupil of the district for the previous school year multiplied 8 by the quotient of the excess number of enrolled days for 9 children under this paragraph “b” divided by the number of days 10 in the district’s board-approved calendar for the previous 11 year. The amount of the claim shall be paid by the department 12 of administrative services to the school district by October 13 1. The department of administrative services shall transfer 14 the total amount of the approved claim of a school district 15 from the moneys appropriated under section 257.16 and the 16 amount paid shall be deducted monthly quarterly from the state 17 foundation aid paid to all school districts in the state during 18 the remainder of the subsequent fiscal year in the manner 19 provided in paragraph “a” . 20 Sec. 23. Section 282.31, subsection 3, Code 2026, is amended 21 to read as follows: 22 3. The actual special education instructional costs, 23 including transportation, for a child who requires special 24 education shall be paid by the department of administrative 25 services to the school district in which the facility or 26 home is located, only when a district of residence cannot be 27 determined, and the child was not included in the weighted 28 enrollment of any district pursuant to section 256B.9 , and the 29 payment pursuant to subsection 2 , paragraph “a” , was not made 30 by any district. The district shall submit a proposed program 31 and budget to the department of education by January 1 for the 32 next succeeding school year. The department of education shall 33 review and approve or modify the program and proposed budget 34 and shall notify the district by February 1. The district 35 -13- SF 2201.2788 (2) 91 md 13/ 16

shall submit a claim by August 1 following the school year for 1 the actual cost of the program. The department shall review 2 and approve or modify the claim and shall notify the department 3 of administrative services of the approved claim amount by 4 September 1. The total amount of the approved claim shall be 5 paid by the department of administrative services to the school 6 district by October 1. The total amount paid by the department 7 of administrative services shall be deducted monthly quarterly 8 from the state foundation aid paid under section 257.16 to all 9 school districts in the state during the subsequent fiscal 10 year. The portion of the total amount of the approved claims 11 that shall be deducted from the state aid of a school district 12 shall be the same as the ratio that the budget enrollment for 13 the budget year of the school district bears to the total 14 budget enrollment in the state for the budget year in which the 15 deduction is made. The department of administrative services 16 shall transfer the total amount of the approved claims from 17 moneys appropriated under section 257.16 for payment to the 18 school district. 19 Sec. 24. Section 282.33, subsection 1, Code 2026, is amended 20 to read as follows: 21 1. A child who resides in an institution for children under 22 the jurisdiction of the director of health and human services 23 referred to in section 218.1, subsection 3, 4, or 5 , and who 24 is not enrolled in the educational program of the district of 25 residence of the child, shall receive appropriate educational 26 services. The institution in which the child resides shall 27 submit a proposed program and budget based on the average 28 daily attendance of the children residing in the institution 29 to the department of education and the department of health 30 and human services by January 1 for the next succeeding school 31 year. The department of education shall review and approve or 32 modify the proposed program and budget and shall notify the 33 department of administrative services of its action by February 34 1. The department of administrative services shall pay the 35 -14- SF 2201.2788 (2) 91 md 14/ 16

approved budget amount to the department of health and human 1 services in monthly quarterly installments beginning September 2 July 15 and ending June April 15 of the next succeeding school 3 year. The installments shall be as nearly equal as possible 4 as determined by the department of administrative services, 5 taking into consideration the relative budget and of the 6 state, cash position of the state’s resources , and the timing 7 of enactment of legislation affecting school budgets . The 8 department of administrative services shall pay the approved 9 budget amount for the department of health and human services 10 from the moneys appropriated under section 257.16 and the 11 department of health and human services shall distribute the 12 payment to the institution. The institution shall submit an 13 accounting for the actual cost of the program to the department 14 of education by August 1 of the following school year. The 15 department shall review and approve or modify all expenditures 16 incurred in compliance with the guidelines adopted pursuant to 17 section 256.7, subsection 10 , and shall notify the department 18 of administrative services of the approved accounting amount. 19 The approved accounting amount shall be compared with any 20 amounts paid by the department of administrative services to 21 the department of health and human services and any differences 22 added to or subtracted from the October payment made under 23 this subsection for the next school year. Any amount paid by 24 the department of administrative services shall be deducted 25 monthly quarterly from the state foundation aid paid under 26 section 257.16 to all school districts in the state during the 27 subsequent fiscal year. The portion of the total amount of the 28 approved budget that shall be deducted from the state aid of a 29 school district shall be the same as the ratio that the budget 30 enrollment for the budget year of the school district bears to 31 the total budget enrollment in the state for that budget year 32 in which the deduction is made. 33 Sec. 25. Section 282.35, subsection 3, paragraph d, Code 34 2026, is amended to read as follows: 35 -15- SF 2201.2788 (2) 91 md 15/ 16

d. Any amounts paid by the department of education to school 1 districts in this state pursuant to paragraph “c” shall be 2 deducted on a monthly quarterly basis from the state foundation 3 aid paid under section 257.16 to all school districts in the 4 state in the school year following the school year in which 5 the services were provided. The portion of the total amount 6 paid by the department of education to a district that shall 7 be deducted from the state foundation aid paid to the district 8 shall be the same as the ratio that the budget enrollment for 9 the budget year of the district bears to the total budget 10 enrollment in the state for that budget year. 11 Sec. 26. APPLICABILITY. The following apply to enrollment 12 determinations occurring on or after July 1, 2026, used for 13 school budget years beginning on or after July 1, 2027: 14 1. The section of this division of this Act amending section 15 257.6, subsection 1, paragraphs “b” and “c”. 16 2. The section of this division of this Act amending section 17 257.6, subsection 2. 18 3. The section of this division of this Act enacting section 19 257.6, subsection 7. > 20 2. Title page, by striking lines 1 through 7 and inserting 21 < An Act relating to school funding by establishing the 22 state percent of growth and the categorical state percent of 23 growth for the budget year beginning July 1, 2026, modifying 24 provisions relating to property tax replacement payments, 25 transportation equity aid funding, funding for school 26 district budget adjustments, and school district enrollment, 27 establishing an education support personnel salary supplement, 28 making appropriations, and including effective date and 29 applicability provisions. > 30 -16- SF 2201.2788 (2) 91 md 16/ 16