Print
Senate File 2142 - EnrolledAn Actrelating to public school funding by establishing a
state percent of growth and the categorical state percent
of growth for the budget year beginning July 1, 2020,
modifying provisions and references relating to the property
tax replacement payment, and including effective date
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 257.8, subsections 1 and 2, Code 2020,
are amended to read as follows:
1. State percent of growth. The state percent of growth
for the budget year beginning July 1, 2017, is one and eleven
hundredths percent. The state percent of growth for the
budget year beginning July 1, 2018, is one percent. The state
percent of growth for the budget year beginning July 1, 2019,
is two and six hundredths percent. The state percent of
growth for the budget year beginning July 1, 2020, is two and
three-tenths percent. The state percent of growth for each
subsequent budget year shall be established by statute which
shall be enacted within thirty days of the transmission of the
governor’s budget required by February 1 under section 8.21
during the regular legislative session beginning in the base
year.
2. Categorical state percent of growth. The categorical
state percent of growth for the budget year beginning July 1,
2017, is one and eleven hundredths percent. The categorical
state percent of growth for the budget year beginning July
1, 2018, is one percent. The categorical state percent of
growth for the budget year beginning July 1, 2019, is two
and six hundredths percent. The categorical state percent
of growth for the budget year beginning July 1, 2020, is two
and three-tenths percent. The categorical state percent of
growth for each budget year shall be established by statute
which shall be enacted within thirty days of the transmission
of the governor’s budget required by February 1 under section
8.21 during the regular legislative session beginning in the
base year. The categorical state percent of growth may include
state percents of growth for the teacher salary supplement, the
professional development supplement, the early intervention
supplement, the teacher leadership supplement, and for budget
years beginning on or after July 1, 2020, transportation equity
aid payments under section 257.16C.
Sec. 2. Section 257.16B, subsections 1 and 2, Code 2020, are
-1-amended to read as follows:
1. For each fiscal year beginning on or after July 1, 2017
2018, there is appropriated from the general fund of the state
to the department of education an amount necessary to make all
school district property tax replacement payments under this
section, as calculated in subsection 2.
2. a. For the budget year beginning July 1, 2017, the
department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2017, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2017,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
b. a. For the budget year beginning July 1, 2018, the
department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2018, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
-2- (3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2018,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
c. b. For each the budget year beginning on or after July
1, 2019, the department of management shall calculate for each
school district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2019, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2019,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
c. For each budget year beginning on or after July 1, 2020,
the department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2020, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
-3-pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year multiplied by the remainder
of the amount calculated for the school district under
subparagraph (2) minus the amount calculated for the school
district under subparagraph (1).
Sec. 3. Section 257.16D, subsection 2, paragraph b, Code
2020, is amended to read as follows:
b. The moneys available in a fiscal year in the foundation
base supplement fund shall be distributed by the department
of management to each school district on a per pupil basis
calculated using each school district’s weighted enrollment,
as defined in section 257.6, for that fiscal year. However,
the amount of a school district’s foundation base supplement
payment for a budget year shall not exceed an amount equal to
the product of the school district’s weighted enrollment for
the budget year multiplied by the amount for the budget year
calculated under section 257.16B, subsection 2, paragraph “b”,
subparagraph (2), product of the regular program state cost per
pupil for the budget year multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1, minus the amount of the school
district’s property tax replacement payment under section
257.16B for the budget year.
Sec. 4. CODE SECTION 257.8 — IMPLEMENTATION. The
requirements of section 257.8, subsections 1 and 2, regarding
the enactment of bills establishing the state percent of growth
and the categorical state percent of growth within thirty
days of the transmission of the governor’s budget required by
February 1 under section 8.21 during the regular legislative
session beginning in the base year, do not apply to this Act.
Sec. 5. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
-4-______________________________
CHARLES SCHNEIDERPresident of the Senate______________________________
PAT GRASSLEYSpeaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2142, Eighty-eighth General Assembly.______________________________
W. CHARLES SMITHSONSecretary of the SenateApproved _______________, 2020______________________________
KIM REYNOLDSGovernormd/jh/mb
state percent of growth and the categorical state percent
of growth for the budget year beginning July 1, 2020,
modifying provisions and references relating to the property
tax replacement payment, and including effective date
provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 257.8, subsections 1 and 2, Code 2020,
are amended to read as follows:
1. State percent of growth. The state percent of growth
for the budget year beginning July 1, 2017, is one and eleven
hundredths percent. The state percent of growth for the
budget year beginning July 1, 2018, is one percent. The state
percent of growth for the budget year beginning July 1, 2019,
is two and six hundredths percent. The state percent of
growth for the budget year beginning July 1, 2020, is two and
three-tenths percent. The state percent of growth for each
subsequent budget year shall be established by statute which
shall be enacted within thirty days of the transmission of the
governor’s budget required by February 1 under section 8.21
during the regular legislative session beginning in the base
year.
2. Categorical state percent of growth. The categorical
state percent of growth for the budget year beginning July 1,
2017, is one and eleven hundredths percent. The categorical
state percent of growth for the budget year beginning July
1, 2018, is one percent. The categorical state percent of
growth for the budget year beginning July 1, 2019, is two
and six hundredths percent. The categorical state percent
of growth for the budget year beginning July 1, 2020, is two
and three-tenths percent. The categorical state percent of
growth for each budget year shall be established by statute
which shall be enacted within thirty days of the transmission
of the governor’s budget required by February 1 under section
8.21 during the regular legislative session beginning in the
base year. The categorical state percent of growth may include
state percents of growth for the teacher salary supplement, the
professional development supplement, the early intervention
supplement, the teacher leadership supplement, and for budget
years beginning on or after July 1, 2020, transportation equity
aid payments under section 257.16C.
Sec. 2. Section 257.16B, subsections 1 and 2, Code 2020, are
-1-amended to read as follows:
1. For each fiscal year beginning on or after July 1, 2017
2018, there is appropriated from the general fund of the state
to the department of education an amount necessary to make all
school district property tax replacement payments under this
section, as calculated in subsection 2.
2. a. For the budget year beginning July 1, 2017, the
department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2017, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2017,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
b. a. For the budget year beginning July 1, 2018, the
department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2018, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
-2- (3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2018,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
c. b. For each the budget year beginning on or after July
1, 2019, the department of management shall calculate for each
school district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2019, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year beginning July 1, 2019,
multiplied by the remainder of the amount calculated for
the school district under subparagraph (2) minus the amount
calculated for the school district under subparagraph (1).
c. For each budget year beginning on or after July 1, 2020,
the department of management shall calculate for each school
district all of the following:
(1) The regular program state cost per pupil for the budget
year beginning July 1, 2012, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1.
(2) The regular program state cost per pupil for the budget
year beginning July 1, 2020, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
-3-pursuant to section 257.1.
(3) The amount of each school district’s property tax
replacement payment. Each school district’s property tax
replacement payment equals the school district’s weighted
enrollment for the budget year multiplied by the remainder
of the amount calculated for the school district under
subparagraph (2) minus the amount calculated for the school
district under subparagraph (1).
Sec. 3. Section 257.16D, subsection 2, paragraph b, Code
2020, is amended to read as follows:
b. The moneys available in a fiscal year in the foundation
base supplement fund shall be distributed by the department
of management to each school district on a per pupil basis
calculated using each school district’s weighted enrollment,
as defined in section 257.6, for that fiscal year. However,
the amount of a school district’s foundation base supplement
payment for a budget year shall not exceed an amount equal to
the product of the school district’s weighted enrollment for
the budget year multiplied by the amount for the budget year
calculated under section 257.16B, subsection 2, paragraph “b”,
subparagraph (2), product of the regular program state cost per
pupil for the budget year multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1, minus the amount of the school
district’s property tax replacement payment under section
257.16B for the budget year.
Sec. 4. CODE SECTION 257.8 — IMPLEMENTATION. The
requirements of section 257.8, subsections 1 and 2, regarding
the enactment of bills establishing the state percent of growth
and the categorical state percent of growth within thirty
days of the transmission of the governor’s budget required by
February 1 under section 8.21 during the regular legislative
session beginning in the base year, do not apply to this Act.
Sec. 5. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
-4-______________________________
CHARLES SCHNEIDERPresident of the Senate______________________________
PAT GRASSLEYSpeaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 2142, Eighty-eighth General Assembly.______________________________
W. CHARLES SMITHSONSecretary of the SenateApproved _______________, 2020______________________________
KIM REYNOLDSGovernormd/jh/mb