Senate File 660 - Introduced SENATE FILE 660 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SSB 1240) A BILL FOR An Act making appropriations from the sports wagering receipts 1 fund, and including effective date provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 2998SV (2) 91 ns/js

S.F. 660 Section 1. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF 1 EDUCATION —— EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— 2 FY 2025-2026. 3 1. There is appropriated from the sports wagering receipts 4 fund created in section 8.57I to the department of education 5 for the fiscal year beginning July 1, 2025, and ending June 30, 6 2026, the following amount, or so much thereof as is necessary, 7 to be used for the purposes designated: 8 To supplement education support personnel compensation: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000,000 10 2. Moneys appropriated in this section are miscellaneous 11 income as defined in section 257.2 and shall not be included 12 in any computation of district cost under chapter 257 for any 13 budget year. 14 3. Moneys appropriated in this section shall be used to 15 provide a funding supplement to each school district during the 16 fiscal year beginning July 1, 2025, to supplement education 17 support personnel compensation. 18 4. In order to receive the funding supplement, a school 19 district shall first report to the department of education 20 on or before July 1, 2025, the number of education support 21 personnel employed by the school district, including all 22 other information related to such personnel required by the 23 department of education. Each school district’s funding 24 supplement amount shall be equal to $14,000,000 multiplied by 25 the quotient of the school district’s budget enrollment for the 26 budget year beginning July 1, 2024, divided by the statewide 27 total budget enrollment for the budget year beginning July 1, 28 2024. 29 5. For purposes of this section, “education support 30 personnel” means regular and part-time employees of a school 31 district who are not salaried. 32 6. The payment of funding supplement amounts under this 33 section shall be paid by the department of education at the 34 same time and in the same manner as foundation aid is paid 35 -1- LSB 2998SV (2) 91 ns/js 1/ 3

S.F. 660 under section 257.16 for the fiscal year beginning July 1, 1 2025, and may be included in the monthly payment of state aid 2 under section 257.16, subsection 2. 3 Sec. 2. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF 4 EDUCATION DIVISION OF SPECIAL EDUCATION —— FY 2025-2026. There 5 is appropriated from the sports wagering receipts fund created 6 in section 8.57I to the department of education for the fiscal 7 year beginning July 1, 2025, and ending June 30, 2026, the 8 following amount, or so much thereof as is necessary, to be 9 used for the purposes designated: 10 For the division of special education, including general 11 supervision, oversight, compliance, employee salaries, support, 12 maintenance, and miscellaneous purposes within the area 13 education agency regions and the department of education main 14 office: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000,000 16 Sec. 3. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF 17 PUBLIC SAFETY —— FY 2025-2026. There is appropriated from the 18 sports wagering receipts fund created in section 8.57I to the 19 department of public safety for the fiscal year beginning July 20 1, 2025, and ending June 30, 2026, the following amount, or 21 so much thereof as is necessary, to be used for the purposes 22 designated: 23 For deposit in the public safety equipment fund created in 24 section 80.48: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,000,000 26 Sec. 4. EFFECTIVE DATE. The following, being deemed of 27 immediate importance, takes effect upon enactment: 28 The section of this Act appropriating moneys to the 29 department of education for an education support personnel 30 salary supplement. 31 EXPLANATION 32 The inclusion of this explanation does not constitute agreement with 33 the explanation’s substance by the members of the general assembly. 34 Under current law, the sports wagering receipts fund 35 -2- LSB 2998SV (2) 91 ns/js 2/ 3

S.F. 660 receives moneys from the internet fantasy sports contest tax 1 (Code section 99E.6) and the sports wagering net receipts tax 2 (Code section 99F.11(5)). This bill appropriates moneys from 3 the fund for FY 2025-2026 for an education support personnel 4 salary supplement, the department of education’s division 5 of special education, and the public safety equipment fund. 6 The appropriation for an education support personnel salary 7 supplement takes effect upon enactment because, in order to 8 receive moneys, school districts must first report to the 9 department of education on or before July 1, 2025. 10 -3- LSB 2998SV (2) 91 ns/js 3/ 3