Senate
File
2009
-
Introduced
SENATE
FILE
2009
BY
GRUENHAGEN
A
BILL
FOR
An
Act
relating
to
teacher
spending
accounts.
1
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2
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2009
Section
1.
Section
257.10,
subsection
9,
paragraph
d,
Code
1
2024,
is
amended
to
read
as
follows:
2
d.
For
the
budget
year
beginning
July
1,
2010,
and
3
succeeding
budget
years,
the
use
of
the
funds
calculated
under
4
this
subsection
or
available
for
use
as
provided
in
subsection
5
10
,
paragraph
“d”
,
subsection
12
,
paragraph
“d”
,
section
6
257.16,
subsection
5,
or
section
257.46,
subsection
3
,
shall
be
7
distributed
to
teachers
pursuant
to
section
284.3A
and
shall
8
comply
with
the
requirements
of
chapter
284
related
to
such
9
distribution
under
section
284.3A
.
10
Sec.
2.
Section
257.16,
Code
2024,
is
amended
by
adding
the
11
following
new
subsection:
12
NEW
SUBSECTION
.
5.
a.
Notwithstanding
any
provision
13
to
the
contrary,
each
school
district
that
receives
moneys
14
appropriated
under
this
section
shall
use
a
portion
of
such
15
moneys
to
establish
teacher
spending
accounts
that
shall
16
be
available
to
teachers
working
full-time
in
the
school
17
district
for
expenses
that
would
be
deductible
under
section
18
62(a)(2)(D)(ii)
of
the
Internal
Revenue
Code.
19
b.
(1)
Each
full-time
beginning
teacher
shall
have
an
20
individual
teacher
spending
account
of
five
hundred
dollars.
21
(2)
Each
full-time
teacher
not
described
by
subparagraph
22
(1)
shall
have
an
individual
teacher
spending
account
of
two
23
hundred
dollars.
24
c.
The
accounts
shall
be
maintained
and
administered
by
each
25
public
school
for
the
benefit
of
full-time
teachers
employed
by
26
the
public
school.
27
d.
Upon
the
end
of
a
school
fiscal
year,
any
remaining
28
amounts
in
a
teacher
spending
account
shall
be
transferred
to
29
the
school
district
and
may
be
used
for
the
purposes
of
funding
30
the
teacher
salary
supplement
authorized
pursuant
to
section
31
257.10,
subsection
9,
paragraph
“d”
.
32
e.
For
the
purposes
of
this
subsection:
33
(1)
“Beginning
teacher”
means
the
same
as
in
section
284.2.
34
(2)
“Public
school”
means
the
same
as
in
section
280.2.
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(3)
“Teacher”
means
the
same
as
in
section
256.145.
1
EXPLANATION
2
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
3
the
explanation’s
substance
by
the
members
of
the
general
assembly.
4
This
bill
relates
to
teacher
spending
accounts.
5
The
bill
requires
a
portion
of
the
school
foundation
state
6
aid
used
to
fund
school
districts
to
be
used
for
the
purpose
7
of
establishing
teacher
spending
accounts
(TSA)
for
full-time
8
teachers
to
use
toward
expenses
that
would
be
deductible
under
9
section
62(a)(2)(D)(ii)
of
the
Internal
Revenue
Code,
which
10
include
books,
supplies
(other
than
nonathletic
supplies
for
11
courses
of
instruction
in
health
or
physical
education),
12
computer
equipment
(including
related
software
and
services)
13
and
other
equipment,
and
supplementary
materials
used
by
the
14
eligible
educator
in
the
classroom.
15
The
bill
requires
each
full-time
beginning
teacher
to
have
16
an
individual
TSA
of
$500
and
each
other
full-time
teacher
to
17
have
an
individual
TSA
of
$200.
18
The
bill
requires
each
public
school
to
maintain
and
19
administer
TSAs
for
the
benefit
of
full-time
teachers
employed
20
by
the
public
school.
21
The
bill
requires,
upon
the
end
of
a
school
fiscal
year,
for
22
any
remaining
amounts
in
a
TSA
to
be
transferred
to
the
school
23
district
to
be
used
for
the
purposes
of
funding
the
teacher
24
salary
supplement.
25
The
bill
defines
“beginning
teacher”,
“public
school”,
and
26
“teacher”.
27
The
bill
makes
a
conforming
change
to
Code
section
257.10.
28
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