Senate File 2369 - Introduced SENATE FILE 2369 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SF 2349) (SUCCESSOR TO SSB 3080) A BILL FOR An Act relating to education, including establishing a 1 student first scholarship program and a student first 2 enrollment supplement fund, requiring the boards of 3 directors of school districts to publish certain specified 4 information, modifying provisions related to required social 5 studies instruction, open enrollment, teacher librarian 6 endorsements, competent private instruction, and special 7 education, making appropriations, providing penalties, and 8 including effective date, applicability, and retroactive 9 applicability provisions. 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 11 TLSB 5362SZ (1) 89 jda/jh

S.F. 2369 DIVISION I 1 SCHOOL DISTRICT TRANSPARENCY 2 Section 1. Section 257.17, Code 2022, is amended to read as 3 follows: 4 257.17 Aid reduction for early school starts . 5 1. State aid payments made pursuant to section 257.16 for 6 a fiscal year shall be reduced by one one-hundred-eightieth 7 for each day of that fiscal year for which the school district 8 begins school before the earliest school start date specified 9 in section 279.10, subsection 1 . 10 2. This section does Subsection 1 shall not apply to a 11 school district attendance center that has received approval 12 from the department of education under section 279.10, 13 subsection 2 , to maintain a year-round school calendar 14 that commences classes in advance of the school start date 15 established in section 279.10, subsection 1 . The department of 16 management shall prorate the reduction made pursuant to this 17 section subsection 1 to account for an attendance center in 18 a school district that is approved to maintain a year-round 19 school calendar under section 279.10, subsection 2 . 20 3. State aid payments made pursuant to section 257.16 for 21 a fiscal year shall be reduced by the department of education 22 for each day of that fiscal year for which the school district 23 has been found to have intentionally violated a provision of 24 section 279.76. The department of education shall reduce 25 the state aid payments made pursuant to section 257.16 for a 26 fiscal year in an amount the department of education determines 27 is in proportion to the actual damages caused by the school 28 district’s violation of section 279.76. 29 Sec. 2. NEW SECTION . 279.76 Transparency and state 30 standards. 31 1. The board of directors of each school district shall 32 publish all of the following information related to the current 33 school year prominently on the school district’s internet site: 34 a. A course syllabus or written summary of what material 35 -1- LSB 5362SZ (1) 89 jda/jh 1/ 27

S.F. 2369 will be taught in each class in the school district, sortable 1 by subject area, grade level, and teacher. 2 b. How each class in the school district meets or exceeds 3 the educational standards established pursuant to section 4 256.11, sortable by subject area, grade level, and teacher. 5 c. The titles of all textbooks, books, articles, videos, 6 and other educational materials used for student instruction 7 in each class in the school district, or links to the internet 8 sites containing such textbooks, books, articles, or other 9 educational materials. 10 d. The procedures or policies in effect for the 11 documentation, review, and approval of all textbooks, books, 12 articles, outlines, handouts, presentations, videos, and other 13 educational materials used for student instruction. This shall 14 include the procedures or policies applicable to the board of 15 directors of the school district, principals, administrators, 16 teachers, and any committee created by the board of directors, 17 an administrator, or a principal. 18 e. A comprehensive list of all books available to students 19 in libraries operated by the school district. 20 f. A flowchart developed by the department of education 21 showing the procedures or polices in effect for the parent 22 or guardian of a student enrolled in the school district to 23 request the removal of a book that is available to students in 24 a library operated by the school district. 25 2. a. The board of directors of each school district shall 26 update the information required to be published pursuant to 27 subsection 1 on or before August 23 and on or before January 15 28 of each school year. 29 b. The board of directors of each school district shall 30 notify parents and guardians that the information required 31 to be published pursuant to subsection 1 has been updated by 32 publishing notice on the school district’s internet site and 33 providing notice in a newsletter or other written communication 34 that is distributed to parents and guardians. 35 -2- LSB 5362SZ (1) 89 jda/jh 2/ 27

S.F. 2369 3. The board of directors of each school district shall 1 maintain the information required to be published pursuant to 2 subsection 1 for at least five years on the school district’s 3 internet site in a manner that is accessible to the public. 4 4. This section shall not be construed to require the board 5 of directors of a school district to do any of the following: 6 a. Reproduce educational materials that were not created by 7 a teacher employed by the board of directors. 8 b. Distribute any educational materials in a manner that 9 would infringe on the intellectual property rights of any 10 person. 11 5. For purposes of this section, unless the context 12 otherwise requires, “used for student instruction” means 13 that a textbook, book, article, syllabus, outline, handout, 14 presentation, video, or other educational material meets any of 15 the following criteria: 16 a. Is or will be assigned, distributed, or otherwise 17 presented to students in a class required pursuant to section 18 256.11. 19 b. Is or will be assigned, distributed, or otherwise 20 presented to students as required by the board of directors of 21 the school district. 22 c. Is or will be created by the board of directors of the 23 school district or a teacher employed by the board. 24 Sec. 3. NEW SECTION . 279.77 Protocols for the selection, 25 review, reconsideration, and removal of materials from libraries. 26 The board of directors of a school district shall adopt 27 protocols for the selection, review, reconsideration, and 28 removal of materials from libraries operated by the school 29 district. The protocols shall require all of the following: 30 1. A process for the selection, reconsideration, and 31 removal of materials from libraries operated by the school 32 district. 33 2. The lawful and ethical use of information resources, 34 including plagiarism and intellectual property rights. 35 -3- LSB 5362SZ (1) 89 jda/jh 3/ 27

S.F. 2369 3. A process that allows the parent or guardian of a student 1 enrolled in the school district to request the reconsideration 2 or removal of materials from a library operated by the school 3 district. The process shall require all of the following: 4 a. Within ten business days after a parent’s or guardian’s 5 submission of a request to reconsider or remove materials from 6 a library operated by the school district, or on or before a 7 later date, if the school district and the parent or guardian 8 agree in writing, the school district shall conduct a review 9 of the materials described in the request and respond to the 10 parent or guardian in writing with notice of the disposition of 11 the request for reconsideration or removal. 12 b. The parent or guardian may request that the board of 13 directors of the school district review the school district’s 14 disposition of the request described in paragraph “a” . The 15 board of directors of the school district shall act on the 16 request to review the school district’s disposition of the 17 request described in paragraph “a” at the next regularly 18 scheduled meeting of the board of directors of the school 19 district but no later than twenty business days after the 20 board of directors of the school district receives the request 21 to review the disposition, or on or before a later date, if 22 the board of directors of the school district and the parent 23 or guardian agree in writing. The board of directors of the 24 school district shall respond to the parent or guardian’s 25 request for review of the school district’s disposition by 26 affirming or reversing the school district’s decision. 27 c. The parent or guardian may appeal the decision of the 28 board of directors of the school district under paragraph “b” to 29 the state board of education pursuant to section 290.1. 30 d. If a school district or the board of directors of a 31 school district fails to act on a parent’s or guardian’s 32 request to reconsider or remove materials from a library 33 operated by the school district within the timelines provided 34 in this section, the parent or guardian may appeal the school 35 -4- LSB 5362SZ (1) 89 jda/jh 4/ 27

S.F. 2369 district’s or the board of directors of a school district’s 1 failure to the state board of education. The state board 2 of education may direct the school district or the board 3 of directors of a school district to perform the review as 4 prescribed and take any other actions applicable in case of 5 noncompliance with state or federal education laws pursuant to 6 section 256.11, subsection 10, paragraph “c” . 7 Sec. 4. FLOWCHART. The department of education shall create 8 a flowchart that shows the procedure for a parent or guardian 9 of a student enrolled in a school district to request the 10 removal of a book that is available to students in a library 11 operated by the school district as required by section 279.76, 12 as enacted by this division of this Act. The department of 13 education shall provide the flowchart to all school districts. 14 DIVISION II 15 STUDENT FIRST SCHOLARSHIP PROGRAM 16 Sec. 5. Section 256.9, Code 2022, is amended by adding the 17 following new subsection: 18 NEW SUBSECTION . 65. Adopt rules relating to the 19 administration of and applications for the student first 20 scholarship program pursuant to section 257.11B, including but 21 not limited to application processing timelines and information 22 required to be submitted by a parent or guardian. 23 Sec. 6. NEW SECTION . 257.11B Student first scholarship 24 program. 25 1. a. For the school budget year beginning July 1, 2022, 26 and each succeeding school budget year, the following resident 27 pupils who are attending a nonpublic school, as defined in 28 section 285.16, shall be eligible to receive a student first 29 scholarship in the manner provided in this section: 30 (1) A pupil whose household has an annual income which 31 is less than or equal to four hundred percent of the most 32 recently revised poverty income guidelines published by the 33 United States department of health and human services. The 34 total number of student first scholarships the department of 35 -5- LSB 5362SZ (1) 89 jda/jh 5/ 27

S.F. 2369 education approves for pupils pursuant to this subparagraph 1 shall not exceed five thousand in a school year. However, if 2 the number of student first scholarships received by pupils 3 pursuant to subparagraph (2) is less than the number of student 4 first scholarships reserved for pupils under subparagraph (2), 5 the department of education may approve the difference for 6 pupils pursuant to this subparagraph for the same school year. 7 (2) A pupil who has an individualized education program. 8 The total number of student first scholarships the department 9 of education approves for pupils pursuant to this subparagraph 10 shall not exceed five thousand in a school year. However, if 11 the number of student first scholarships received by pupils 12 pursuant to subparagraph (1) is less than the number of student 13 first scholarships reserved for pupils under subparagraph (1), 14 the department of education may approve the difference for 15 pupils pursuant to this subparagraph for the same school year. 16 (3) A pupil who received a student first scholarship 17 for the immediately preceding school budget year, who is 18 eligible to enroll in grade one through grade twelve, who meets 19 the requirements of subparagraph (1) or (2) and who is not 20 otherwise ineligible under this section. 21 b. Student first scholarships shall be made available to 22 parents and guardians in the manner authorized under subsection 23 4, paragraph “c” , for the payment of qualified educational 24 expenses as provided in this section. 25 c. No more than ten thousand student first scholarships 26 shall be made available each school year. 27 d. For purposes of this subsection, “resident” means the 28 same as defined in section 282.1, subsection 2. 29 2. a. (1) By January 1 preceding the school year for 30 which the student first scholarship is requested, the parent or 31 guardian of a pupil enrolled in a school district, eligible to 32 enroll in a school district for kindergarten in the next school 33 year, or enrolled in a nonpublic school who received a student 34 first scholarship in the current school year, may request a 35 -6- LSB 5362SZ (1) 89 jda/jh 6/ 27

S.F. 2369 student first scholarship by submitting an application to the 1 department of education, on application forms developed by the 2 department of education, indicating that the parent or guardian 3 intends to enroll the pupil in a nonpublic school for the 4 entirety of the school year. 5 (2) In addition to such information deemed appropriate by 6 the department of education, the application shall require 7 certification from the nonpublic school of the pupil’s 8 enrollment for the following school year. 9 b. By February 1 preceding the school year for which the 10 student first scholarship is requested, the department of 11 education shall determine the number of pupils in each school 12 district approved to receive a scholarship for the following 13 school year and shall notify the parent or guardian of each 14 pupil approved for the following school year to receive a 15 scholarship and the amount of the scholarship for the pupil. 16 The department of education shall approve pupils who received 17 a student first scholarship for the immediately preceding 18 school budget year who are eligible to enroll in grade one 19 through grade twelve, who meet the requirements of subsection 20 1, paragraph “a” , subparagraph (1) or (2), and who are not 21 otherwise ineligible under this section. The department 22 of education shall approve the remaining pupils who did 23 not receive a student first scholarship for the immediately 24 preceding school budget year, subject to the limitation in 25 subsection 1, paragraph “c” , on a first-come, first-served 26 basis based on the date the parent or guardian submitted 27 the application pursuant to subsection 2, paragraph “a” , 28 subparagraph (1). 29 c. Student first scholarships shall only be approved for 30 one school year and applications must be submitted annually for 31 student first scholarships in subsequent school years. 32 3. The department of education shall assign each pupil a 33 student first scholarship in an amount equal to the sum of all 34 the following for the same school budget year: 35 -7- LSB 5362SZ (1) 89 jda/jh 7/ 27

S.F. 2369 a. The product of the pupil’s weighted enrollment that 1 would otherwise be assigned to the pupil under this chapter if 2 the pupil was enrolled in the pupil’s district of residence 3 multiplied by the difference between eighty-eight and 4 four-tenths percent of the regular program state cost per pupil 5 and the statewide average foundation property tax per pupil. 6 b. The total teacher salary supplement district cost per 7 pupil for the pupil’s district of residence. 8 c. The total professional development supplement district 9 cost per pupil for the pupil’s district of residence. 10 d. The total early intervention supplement district cost per 11 pupil for the pupil’s district of residence. 12 e. The total area education agency teacher salary supplement 13 district cost per pupil for the pupil’s district of residence. 14 f. The total area education agency professional development 15 supplement district cost per pupil for the pupil’s district of 16 residence. 17 g. The total teacher leadership supplement district cost per 18 pupil for the pupil’s district of residence. 19 4. A student first scholarship fund is created in the 20 state treasury under the control of the department of 21 education consisting of moneys appropriated to the department 22 of education for the purpose of providing student first 23 scholarships under this section. For the fiscal year 24 commencing July 1, 2022, and each succeeding fiscal year, there 25 is appropriated from the general fund of the state to the 26 department of education to be credited to the fund the amount 27 necessary to pay all student first scholarships approved for 28 that fiscal year. The director of the department of education 29 has all powers necessary to carry out and effectuate the 30 purposes, objectives, and provisions of this section pertaining 31 to the fund, including the power to do all of the following: 32 a. Make and enter into contracts necessary for the 33 administration of the fund. 34 b. Procure insurance against any loss in connection with the 35 -8- LSB 5362SZ (1) 89 jda/jh 8/ 27

S.F. 2369 assets of the fund or require a surety bond. 1 c. Contract with a private financial management firm to 2 manage the fund, in collaboration with the treasurer of state, 3 including providing for the disbursement of student first 4 scholarships in the form of an electronic debit card or checks 5 that are payable directly from the pupil’s account within the 6 fund. 7 d. Conduct audits or other reviews necessary to properly 8 administer the program. 9 e. Adopt rules for the administration of the fund and 10 accounts within the fund. 11 5. a. For each pupil approved for a student first 12 scholarship, the department of education shall establish an 13 account for that pupil in the student first scholarship fund. 14 The amount of the pupil’s student first scholarship shall be 15 deposited into the pupil’s account on July 1, and such amount 16 shall be immediately available for the payment of qualified 17 educational expenses incurred by the parent or guardian for 18 the pupil during that fiscal year using the payment method 19 authorized under subsection 4, paragraph “c” . 20 b. A nonpublic school that accepts payment from a parent 21 or guardian using funds from a pupil’s account in the student 22 first scholarship fund shall not refund, rebate, or share any 23 portion of such payment with the parent, guardian, or pupil. 24 c. Moneys remaining in a pupil’s account upon conclusion 25 of the fiscal year shall remain in the pupil’s account in the 26 student first scholarship fund for the payment of qualified 27 educational expenses in future fiscal years during which the 28 pupil participates in the program until the pupil becomes 29 ineligible under the program or until the remaining amounts are 30 transferred to the state general fund under subsection 8. 31 6. a. For purposes of this section, “qualified educational 32 expenses” includes tuition and fees at a nonpublic school, 33 textbooks, fees or payments for educational therapies, 34 including tutoring or cognitive skills training, curriculum 35 -9- LSB 5362SZ (1) 89 jda/jh 9/ 27

S.F. 2369 fees, software, and materials for a course of study for a 1 specific subject matter or grade level, tuition or fees for 2 nonpublic online education programs, tuition for vocational and 3 life skills education approved by the department of education, 4 education materials and services for pupils with disabilities, 5 including the cost of paraprofessionals and assistants who are 6 trained in accordance with state law, standardized test fees, 7 advanced placement examinations or examinations related to 8 postsecondary education admission or credentialing, qualified 9 education expenses, as defined in section 12D.1, excluding 10 room and board expenses, and other expenses incurred by the 11 parent or guardian that are directly related to the education 12 of the pupil at a nonpublic school, including a nonpublic 13 school accredited by an independent accrediting agency approved 14 by the department of education. The cost of one computer or 15 other portable computing device shall be allowed as a qualified 16 educational expense for a pupil if the computer or portable 17 computing device is used primarily for the education of the 18 pupil and if such a purchase has not been made using funds from 19 that pupil’s account in any of the three immediately preceding 20 fiscal years. 21 b. “Qualified educational expenses” does not include 22 transportation costs for the pupil, the cost of food or 23 refreshments consumed by the pupil, the cost of clothing for 24 the pupil, or the cost of disposable materials, including 25 but not limited to paper, notebooks, pencils, pens, and art 26 supplies. 27 7. a. A person who makes a false claim for the purpose 28 of obtaining a student first scholarship provided for in this 29 section or who knowingly receives the scholarship or makes a 30 payment from an account within the student first scholarship 31 fund without being legally entitled to do so is guilty of a 32 fraudulent practice under chapter 714. The false claim for a 33 student first scholarship or a payment from an account shall 34 be disallowed. The department of education shall also close 35 -10- LSB 5362SZ (1) 89 jda/jh 10/ 27

S.F. 2369 the pupil’s account in the student first scholarship fund and 1 transfer any remaining moneys in the account for deposit in the 2 general fund of the state. If the improperly obtained amounts 3 from the scholarship have been disbursed from the applicable 4 account in the student first scholarship fund, the department 5 of education shall recover such amounts from the parent or 6 guardian, including by initiating legal proceedings to recover 7 such amounts, if necessary. A parent or guardian who commits 8 a fraudulent practice under this section is prohibited from 9 participating in the student first scholarship program in the 10 future. 11 b. If, prior to the end of the required attendance 12 period of the school year, a pupil who receives a student 13 first scholarship withdraws from enrollment in the nonpublic 14 school or is expelled, the nonpublic school shall notify the 15 department of education in writing of the pupil’s withdrawal 16 or expulsion, and the pupil’s parent or guardian shall notify 17 the department of education of the pupil’s withdrawal or 18 expulsion from the nonpublic school. A pupil’s expulsion 19 from the nonpublic school prior to the end of the required 20 attendance period for the school year shall invalidate the 21 pupil’s eligibility for the student first scholarship for the 22 school budget year. A pupil’s withdrawal from a nonpublic 23 school prior to the end of the required attendance period of 24 the school year shall invalidate the pupil’s eligibility for 25 the student first scholarship for the school budget year unless 26 the withdrawal is the result of a change in residence of the 27 pupil and the pupil, following written notice by the parent 28 or guardian and certification by the new nonpublic school to 29 the department of education, enrolls in a different nonpublic 30 school in this state for the remainder of the school year. 31 c. (1) Upon receipt of a notice of expulsion under 32 paragraph “b” , the department of education shall close the 33 pupil’s account in the student first scholarship fund and 34 transfer any remaining moneys in the account for deposit in 35 -11- LSB 5362SZ (1) 89 jda/jh 11/ 27

S.F. 2369 the general fund of the state. In addition, if amounts from 1 the scholarship for the school budget year during which the 2 pupil is expelled have been disbursed from the expelled pupil’s 3 account in the student first scholarship fund, the department 4 of education shall recover such amounts from the parent or 5 guardian, including by initiating legal proceedings to recover 6 such amounts, if necessary. 7 (2) Upon receipt of a notice of withdrawal under paragraph 8 “b” and a determination that the pupil’s withdrawal was 9 not the result of a change in residence, the department of 10 education shall cease disbursements of remaining moneys in 11 the pupil’s account in the student first scholarship fund, 12 close the pupil’s account, and transfer any moneys remaining 13 in the pupil’s account for deposit in the general fund of 14 the state. In addition, if amounts from the scholarship for 15 the school budget year during which the withdrawal occurs 16 have been disbursed from the pupil’s account in the student 17 first scholarship fund, the department of education shall 18 recover such amounts from the parent or guardian to the extent 19 the amount disbursed exceeds the amount of the scholarship 20 proportionate to the remaining portion of the school year 21 following the withdrawal, including by initiating legal 22 proceedings to recover such amounts, if necessary. 23 (3) Upon receipt of a notice of withdrawal under paragraph 24 “b” and a determination that the withdrawal was the result of 25 a change in residence but that the pupil did not enroll in 26 a different nonpublic school in this state for the remainder 27 of the school year, the department of education shall cease 28 disbursements of remaining moneys in the pupil’s account in 29 the student first scholarship fund, close the pupil’s account, 30 and transfer any moneys remaining in the pupil’s account for 31 deposit in the general fund of the state. 32 (4) If a pupil’s eligibility is invalidated under the 33 provisions of paragraph “b” , the pupil shall be ineligible for a 34 student first scholarship for the following school budget year 35 -12- LSB 5362SZ (1) 89 jda/jh 12/ 27

S.F. 2369 under subsection 1, paragraph “a” , subparagraphs (2) and (3). 1 8. Moneys remaining in a pupil’s account when the pupil 2 graduates from high school or turns twenty-one years of age, 3 whichever occurs first, shall be transferred by the department 4 of education for deposit in the general fund of the state. 5 9. a. A parent may appeal to the state board of education 6 any administrative decision the department of education 7 makes pursuant to this section, including but not limited 8 to determinations of eligibility, allowable expenses, and 9 removal from the program. The department shall notify the 10 parent or guardian in writing of the appeal process at the same 11 time the department notifies the parent or guardian of the 12 administrative decision. The state board of education shall 13 establish the appeals process consistent with chapter 17A and 14 shall post such appeal process information on the state board 15 of education’s internet site. 16 b. The state board of education shall refer cases of 17 substantial misuse of student first scholarship funds to the 18 attorney general for the purpose of collection or for the 19 purpose of a criminal investigation if the state board of 20 education obtains evidence of fraudulent use of an account. 21 10. a. This section shall not be construed to authorize 22 the state or any political subdivision of the state to exercise 23 authority over any nonpublic school or construed to require a 24 nonpublic school to modify its academic standards for admission 25 or educational program in order to receive payment from a 26 parent or guardian using funds from a pupil’s account in the 27 student first scholarship fund. 28 b. This section shall not be construed to expand the 29 authority of the state or any political subdivision of the 30 state to impose regulations upon any nonpublic school that are 31 not necessary to implement this section. 32 c. A nonpublic school that accepts payment from a parent 33 or guardian using funds from a pupil’s account in the student 34 first scholarship fund is not an agent of this state or of a 35 -13- LSB 5362SZ (1) 89 jda/jh 13/ 27

S.F. 2369 political subdivision of this state. 1 d. Rules adopted by the department of education to implement 2 this section that impose an undue burden on a nonpublic school 3 are invalid. 4 e. A nonpublic school that accepts payment from a parent 5 or guardian using funds from a pupil’s account in the student 6 first scholarship fund shall be given the maximum freedom 7 possible to provide for the educational needs of the school’s 8 students, consistent with state and federal law. 9 Sec. 7. NEW SECTION . 257.16E Student first enrollment 10 supplement fund. 11 1. A student first enrollment supplement fund is created as 12 a separate and distinct fund in the state treasury under the 13 control of the department of management. Moneys in the fund 14 include revenues credited to the fund, appropriations made to 15 the fund, and other moneys deposited into the fund. 16 2. a. For each fiscal year beginning on or after July 1, 17 2023, there is appropriated annually from the general fund 18 of the state to the department of management for deposit in 19 the student first enrollment supplement fund an amount equal 20 to the product of the number of student first scholarships 21 approved under section 257.11B for the base year multiplied by 22 the sum of the statewide average foundation property tax per 23 pupil plus the difference between the amount determined under 24 section 257.16B, subsection 2, paragraph “c” , subparagraph (2), 25 and the amount determined under section 257.16B, subsection 2, 26 paragraph “c” , subparagraph (1). 27 b. The moneys available in a fiscal year in the student 28 first enrollment supplement fund shall be distributed by the 29 department of management in equal amounts as student first 30 enrollment supplement payments to school districts with a 31 budget enrollment of five hundred students or less for the 32 budget year. 33 3. a. Payments to school districts under this section shall 34 be paid at the same time and in the same manner as foundation 35 -14- LSB 5362SZ (1) 89 jda/jh 14/ 27

S.F. 2369 aid is paid under section 257.16, and may be included in the 1 monthly payment of state aid under section 257.16, subsection 2 2. 3 b. Student first enrollment supplement payments received 4 under this section are miscellaneous income and shall be 5 deposited in the general fund of the school district. However, 6 the payment amount shall not be included in district cost and 7 shall not affect the receipt or amount of a budget adjustment 8 received under section 257.14. 9 4. Notwithstanding section 8.33, any moneys remaining in 10 the foundation base supplement fund at the end of a fiscal year 11 shall not revert to any other fund but shall remain in the 12 foundation base supplement fund for use as provided in this 13 section for the following fiscal year. 14 Sec. 8. Section 422.7, Code 2022, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 51. Subtract, to the extent included, the 17 amount of a student first scholarship under section 257.11B 18 received by the taxpayer for payment of qualified educational 19 expenses. 20 Sec. 9. STUDENT FIRST SCHOLARSHIP PROGRAM APPLICATIONS FOR 21 THE SCHOOL YEAR BEGINNING JULY 1, 2022. 22 1. Notwithstanding the deadline in section 257.11B, 23 subsection 2, paragraph “a”, subparagraph (1), as enacted in 24 this division of this Act, by May 1 preceding the school year 25 beginning July 1, 2022, the parent or guardian of a pupil who 26 is enrolled in a school district or who is eligible to enroll 27 in a school district for kindergarten in the next school year, 28 and who is requesting a student first scholarship for the 29 school year beginning July 1, 2022, may request a student first 30 scholarship by submitting an application to the department of 31 education, on application forms developed by the department of 32 education, indicating that the parent or guardian intends to 33 enroll the pupil in a nonpublic school for the entirety of the 34 school year beginning July 1, 2022. 35 -15- LSB 5362SZ (1) 89 jda/jh 15/ 27

S.F. 2369 2. Notwithstanding the deadline in section 257.11B, 1 subsection 2, paragraph “b”, as enacted in this division of 2 this Act, by June 1 preceding the school year beginning July 3 1, 2022, the department of education shall determine the 4 number of pupils in each school district approved to receive 5 a scholarship for the following school year and shall notify 6 the parent or guardian of each pupil approved for the following 7 school year to receive a scholarship and the amount of the 8 scholarship for the pupil. 9 Sec. 10. EMERGENCY RULES. The department of education 10 may adopt emergency rules under section 17A.4, subsection 3, 11 and section 17A.5, subsection 2, paragraph “b”, to implement 12 the provisions of the section of this division of this Act 13 enacting section 256.9, subsection 65, and section 257.11B, and 14 the rules shall be effective immediately upon filing unless 15 a later date is specified in the rules. Any rules adopted 16 in accordance with this section shall also be published as a 17 notice of intended action as provided in section 17A.4. 18 Sec. 11. EFFECTIVE DATE. The following, being deemed of 19 immediate importance, take effect upon enactment: 20 1. The section of this division of this Act enacting section 21 256.9, subsection 65. 22 2. The section of this division of this Act enacting section 23 257.11B. 24 3. The section of this division of this Act establishing 25 deadlines for the applications for the student first 26 scholarship program for the school year beginning July 1, 2022. 27 4. The section of this division of this Act authorizing the 28 department of education to engage in emergency rulemaking. 29 Sec. 12. APPLICABILITY. The following applies to school 30 budget years and fiscal years beginning on or after July 1, 31 2022: 32 The section of this division of this Act enacting section 33 257.11B. 34 Sec. 13. APPLICABILITY. The following applies to school 35 -16- LSB 5362SZ (1) 89 jda/jh 16/ 27

S.F. 2369 budget years and fiscal years beginning on or after July 1, 1 2023: 2 The section of this division of this Act enacting section 3 257.16E. 4 Sec. 14. RETROACTIVE APPLICABILITY. The following applies 5 retroactively to tax years beginning on or after January 1, 6 2022: 7 The section of this division of this Act enacting section 8 422.7, subsection 51. 9 DIVISION III 10 SOCIAL STUDIES INSTRUCTION 11 Sec. 15. Section 256.11, subsection 5, paragraph b, Code 12 2022, is amended to read as follows: 13 b. (1) Five units of the social studies including 14 instruction in voting statutes and procedures, voter 15 registration requirements, the use of paper ballots and voting 16 systems in the election process, and the method of acquiring 17 and casting an absentee ballot. All students shall complete a 18 minimum of one-half unit of United States government and one 19 unit of United States history. 20 (2) The one-half unit of United States government shall 21 include the all of the following: 22 (a) The voting procedure as described in this lettered 23 paragraph and section 280.9A . The government instruction shall 24 also include a 25 (b) A study of the Constitution of the United States and the 26 Bill of Rights contained in the Constitution and an assessment 27 of a student’s knowledge of the Constitution and the Bill of 28 Rights. 29 (c) (i) An assessment of the student’s knowledge of 30 United States government and civics that includes the nature, 31 purpose, structure, function, and history of the United States 32 government, the rights and responsibilities of citizens of 33 the United States, and important United States government and 34 civic leaders. The most recent version of the civics test 35 -17- LSB 5362SZ (1) 89 jda/jh 17/ 27

S.F. 2369 developed by the United States citizenship and immigration 1 services shall be used as the assessment required by this 2 subparagraph division. On or before June 30 of each year, each 3 school district and nonpublic school shall submit the results 4 of the assessment required by this subparagraph division to the 5 department. 6 (ii) The school district or nonpublic school may modify 7 the civics test developed by the United States citizenship and 8 immigration services for a student who has an individualized 9 education program. 10 (iii) A student shall answer at least seventy percent of 11 the questions on the civics test developed by the United States 12 citizenship and immigration services correctly as a condition 13 of graduation. A student who fails to answer at least seventy 14 percent of the questions on the civics test correctly may 15 retake the civics test as many times as necessary. 16 DIVISION IV 17 PRIVATE INSTRUCTION —— SPECIAL EDUCATION 18 Sec. 16. Section 299A.9, subsection 1, Code 2022, is amended 19 to read as follows: 20 1. A child of compulsory attendance age who is identified 21 as requiring special education under chapter 256B is eligible 22 for placement under competent private instruction with prior 23 approval of the placement by the director of special education 24 of the area education agency of the child’s district of 25 residence . 26 Sec. 17. Section 299A.9, Code 2022, is amended by adding the 27 following new subsection: 28 NEW SUBSECTION . 3. The parent, guardian, or legal custodian 29 of a child who is identified as requiring special education 30 may request dual enrollment pursuant to section 299A.8. The 31 appropriate special education services for the child shall be 32 determined pursuant to chapter 256B and rules adopted pursuant 33 to chapter 256B. 34 DIVISION V 35 -18- LSB 5362SZ (1) 89 jda/jh 18/ 27