House File 222 - Introduced HOUSE FILE 222 BY BROWN-POWERS , GOSA , and CROKEN A BILL FOR An Act allocating hotel and motel taxes to schools that begin 1 school calendar years after Labor Day, creating an alternate 2 school start date fund, and making appropriations. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 2392YH (2) 91 jm/jh

H.F. 222 Section 1. Section 279.10, Code 2025, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 3. a. A school district or accredited 3 nonpublic school may receive moneys under this subsection if 4 the school district or accredited nonpublic school’s school 5 calendar begins after Labor Day. The school calendar of the 6 school district or accredited nonpublic school must satisfy the 7 day or hour requirement under subsection 1. 8 b. If the school district or accredited nonpublic school 9 uses the hours of instruction standard, the school district 10 or accredited nonpublic school shall fulfill the one thousand 11 eighty hours of instruction requirement during the calendar 12 year as if the school district or accredited nonpublic school 13 started on August 23, except for any days that may be added to 14 the school calendar due to inclement weather. 15 c. An alternate school start date fund is established as a 16 separate fund in the state treasury under the control of and 17 administered by the department of education. The department 18 shall distribute the moneys in the fund to each school district 19 and accredited nonpublic school whose school calendar began 20 after Labor Day on a pro rata basis. 21 d. The moneys provided to a school district pursuant to 22 paragraph “c” shall be deposited into the general fund of the 23 school district and shall be considered miscellaneous income 24 as defined in section 257.2. However, such moneys shall not 25 be included in district cost. 26 e. The department of education shall adopt rules pursuant to 27 chapter 17A to administer this subsection. 28 Sec. 2. Section 423A.5A, Code 2025, is amended by adding the 29 following new subsection: 30 NEW SUBSECTION . 7. The department shall remit the 31 state-imposed tax collected from August 23 through Labor Day of 32 any year to the alternate school start date fund established 33 in section 279.10. 34 EXPLANATION 35 -1- LSB 2392YH (2) 91 jm/jh 1/ 2

H.F. 222 The inclusion of this explanation does not constitute agreement with 1 the explanation’s substance by the members of the general assembly. 2 This bill allocates hotel and motel taxes to schools that 3 begin the school calendar year after Labor Day. 4 The bill provides that a school district or accredited 5 nonpublic school may move the school start date to after Labor 6 Day. The school calendar of the school district or accredited 7 nonpublic school must satisfy the day and hour requirement 8 under Code section 279.10(1). 9 The bill provides that if the school district or accredited 10 nonpublic school has set the hours of required attendance, the 11 school district or accredited nonpublic school shall fulfill 12 the 1,080 hours of instruction requirement during the calendar 13 year as if the year started on August 23, except for any days 14 that may be added to the school calendar due to inclement 15 weather. 16 The bill requires the department of revenue to remit the 17 state-imposed hotel and motel tax collected from August 23 18 through Labor Day of any year to the alternate school start 19 date fund established in the bill. 20 The bill creates an alternate school start date fund as a 21 separate fund in the state treasury. The fund shall be under 22 the control of and administered by the department of education 23 and shall be used to provide support to a school district or 24 accredited nonpublic school whose school calendar began after 25 Labor Day. The moneys in the fund shall be allocated to each 26 school district and accredited nonpublic school on a pro rata 27 basis. 28 The moneys provided to a school district pursuant to the bill 29 shall be deposited into the general fund of the school district 30 and shall be considered miscellaneous income as defined in Code 31 section 257.2. However, the bill specifies that such moneys 32 shall not be included in district cost. 33 -2- LSB 2392YH (2) 91 jm/jh 2/ 2