Senate Study Bill 1240 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON APPROPRIATIONS BILL BY CHAIRPERSON KRAAYENBRINK) 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 2998XC (3) 91 ns/js

S.F. _____ 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 2998XC (3) 91 ns/js 1/ 2

S.F. _____ 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 PUBLIC SAFETY —— FY 2025-2026. There is appropriated from the 5 sports wagering receipts fund created in section 8.57I to the 6 department of public safety for the fiscal year beginning July 7 1, 2025, and ending June 30, 2026, the following amount, or 8 so much thereof as is necessary, to be used for the purposes 9 designated: 10 For deposit in the public safety equipment fund created in 11 section 80.48: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,000,000 13 Sec. 3. EFFECTIVE DATE. The following, being deemed of 14 immediate importance, takes effect upon enactment: 15 The section of this Act appropriating moneys to the 16 department of education. 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 Under current law, the sports wagering receipts fund 21 receives moneys from the internet fantasy sports contest tax 22 (Code section 99E.6) and the sports wagering net receipts tax 23 (Code section 99F.11(5)). This bill appropriates moneys from 24 the fund for FY 2025-2026 for an education support personnel 25 salary supplement and the public safety equipment fund. The 26 appropriation for an education support personnel salary 27 supplement takes effect upon enactment because, in order to 28 receive moneys, school districts must first report to the 29 department of education on or before July 1, 2025. 30 -2- LSB 2998XC (3) 91 ns/js 2/ 2