SSB 1240 (LSB 2998XC (3) 91)

SENATE FILE _____ 

BY  (PROPOSED COMMITTEE ON APPROPRIATIONS BILL BY CHAIRPERSON KRAAYENBRINK)

A BILL FOR

An Act making appropriations from the sports wagering receipts fund, and including effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF EDUCATION —— EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 2025-2026.
   1.  There is appropriated from the sports wagering receipts fund created in section 8.57I to the department of education for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   To supplement education support personnel compensation:
   ...................................................................... $ 14,000,000

   2.  Moneys appropriated in this section are miscellaneous income as defined in section 257.2 and shall not be included in any computation of district cost under chapter 257 for any budget year.
   3.  Moneys appropriated in this section shall be used to provide a funding supplement to each school district during the fiscal year beginning July 1, 2025, to supplement education support personnel compensation.
   4.  In order to receive the funding supplement, a school district shall first report to the department of education on or before July 1, 2025, the number of education support personnel employed by the school district, including all other information related to such personnel required by the department of education. Each school district’s funding supplement amount shall be equal to $14,000,000 multiplied by the quotient of the school district’s budget enrollment for the budget year beginning July 1, 2024, divided by the statewide total budget enrollment for the budget year beginning July 1, 2024.
   5.  For purposes of this section, “education support personnel” means regular and part-time employees of a school district who are not salaried.
   6.  The payment of funding supplement amounts under this section shall be paid by the department of education at the same time and in the same manner as foundation aid is paid under section 257.16 for the fiscal year beginning July 1, 2025, and may be included in the monthly payment of state aid under section 257.16, subsection 2.
    Sec. 2.  SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF PUBLIC SAFETY —— FY 2025-2026.  There is appropriated from the sports wagering receipts fund created in section 8.57I to the department of public safety for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   For deposit in the public safety equipment fund created in section 80.48:
   ...................................................................... $  8,000,000
    Sec. 3.  EFFECTIVE DATE.  The following, being deemed of immediate importance, takes effect upon enactment:
   The section of this Act appropriating moneys to the department of education.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Under current law, the sports wagering receipts fund receives moneys from the internet fantasy sports contest tax (Code section 99E.6) and the sports wagering net receipts tax (Code section 99F.11(5)). This bill appropriates moneys from the fund for FY 2025-2026 for an education support personnel salary supplement and the public safety equipment fund. The appropriation for an education support personnel salary supplement takes effect upon enactment because, in order to receive moneys, school districts must first report to the department of education on or before July 1, 2025.