House File 266 - Introduced HOUSE FILE 266 BY HEATON A BILL FOR An Act relating to school district transportation costs by 1 authorizing a school district to impose a transportation 2 cost supplemental levy and including applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2092YH (2) 85 md/sc

H.F. 266 Section 1. NEW SECTION . 298.17 Transportation cost 1 supplemental levy. 2 1. The board of directors of a school district with district 3 transportation costs per pupil in excess of the state average 4 transportation costs per pupil, as those amounts are determined 5 under section 257.31, subsection 17, paragraph “c” , may certify 6 for levy by April 15 of the school year preceding the budget 7 year, a tax on all taxable property in the school district for 8 a transportation cost supplemental levy. The revenue from the 9 tax levied in this section shall be placed in the general fund 10 of the school district and expended for the purposes authorized 11 under subsection 3. 12 2. The amount certified by a school district for levy 13 under this section for a school budget year shall not exceed 14 an amount equal to the number of transported pupils in the 15 district for the budget year multiplied by the remainder of 16 the district’s average transportation costs per pupil minus 17 the state average transportation costs per pupil, as those 18 amounts are determined under section 257.31, subsection 17, 19 paragraph “c” . However, such resulting amount shall be reduced 20 by the amount of transportation assistance aid received by the 21 district under section 257.31, subsection 17, for the same 22 budget year, if applicable. 23 3. Revenues received by a school district from a levy 24 imposed under this section shall be expended only for the 25 cost of repairing, maintaining, and fueling school district 26 transportation equipment and school buses, as defined in 27 section 321.1, subsection 69. 28 4. Except for an adjustment in the amount certified for 29 levy under subsection 2, imposition of a transportation cost 30 supplemental levy under this section shall not affect a school 31 district’s eligibility for transportation assistance under 32 section 257.31, subsection 17. 33 5. Revenues received by a school district under this section 34 shall not be included in district cost and such amounts shall 35 -1- LSB 2092YH (2) 85 md/sc 1/ 2

H.F. 266 be miscellaneous income. 1 Sec. 2. APPLICABILITY. This Act applies to school budget 2 years beginning on or after July 1, 2014. 3 EXPLANATION 4 This bill authorizes the board of directors of a school 5 district with district transportation costs per pupil in excess 6 of the state average transportation costs per pupil, as those 7 amounts are determined under Code section 257.31(17)(c), to 8 certify for levy a tax on all taxable property in the school 9 district for a transportation cost supplemental levy. The 10 amount certified by a school district for levy for a school 11 budget year shall not exceed an amount equal to the number 12 of transported pupils for the budget year multiplied by the 13 remainder of the district’s average transportation costs per 14 pupil minus the state average transportation costs per pupil. 15 The bill provides, however, that such resulting amount shall be 16 reduced by the amount of transportation assistance aid received 17 by the district under Code section 257.31(17) for the same 18 budget year, if applicable. 19 The bill specifies that revenues received by a school 20 district from a levy imposed under the bill shall be expended 21 only for the cost of repairing, maintaining, and fueling school 22 district transportation equipment and school buses. The bill 23 provides that except for an adjustment in the amount that 24 may be certified for levy, imposition of a transportation 25 supplemental levy does not affect a school district’s 26 eligibility for transportation assistance under Code section 27 257.31(17). 28 The bill specifies that revenues received by a school 29 district from a transportation cost supplemental levy shall 30 not be included in district cost and such amounts shall be 31 miscellaneous income. 32 The bill applies to school budget years beginning on or after 33 July 1, 2014. 34 -2- LSB 2092YH (2) 85 md/sc 2/ 2