Amendment S-3004 to SF 167

Filed February 17, 2025 in the Senate by

What it changes

1. By striking everything after the enacting clause and inserting: “DIVISION I STATE AND CATEGORICAL PERCENT OF GROWTH AND PROPERTY TAX REPLACEMENT PAYMENTS Section
2. Section 257.8, subsections 1 and 2, Code 2025, are amended to read as follows:
3. State percent of growth. The state percent of growth for the budget year beginning July 1, 2022, is two and one-half percent. The state percent of growth for the budget year beginning July 1, 2023, is three percent. The state percent of growth for the budget year beginning July 1, 2024, is two and one-half percent. The state percent of growth for the budget year beginning July 1, 2025, is two and twenty-five hundredths 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.
4. Categorical state percent of growth. The categorical state percent of growth for the budget year beginning July 1, 2022, is two and one-half percent. The categorical state percent of growth for the budget year beginning July 1, 2023, is three percent. The categorical state percent of growth for the budget year beginning July 1, 2024, is two and one-half percent. The categorical state percent of growth for the budget year beginning July 1, 2025, is two and twenty-five hundredths 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 -1- SF 167.274.H (1) 91 md 1/ 8 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.
5. Section 257.16B, subsections 1 and 2, Code 2025, are amended to read as follows:
6. For each fiscal year beginning on or after July 1, 2022 2023 , 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 .
7. a. (1) For the budget year beginning July 1, 2022, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2). (2) The per pupil property tax replacement amount for the budget year beginning July 1, 2022, is equal to the sum of one hundred fifty-three dollars plus the difference between the following: (a) The regular program state cost per pupil for the budget year beginning July 1, 2022, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1,
8. (b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1,
9. b. a. (1) For the budget year beginning July 1, 2023, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted -2- SF 167.274.H (1) 91 md 2/ 8 enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2). (2) The per pupil property tax replacement amount for the budget year beginning July 1, 2023, is equal to the sum of one hundred fifty-three dollars plus the difference between the following: (a) The regular program state cost per pupil for the budget year beginning July 1, 2023, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1,
10. (b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the budget year beginning July 1,
11. c. b. (1) For each the budget year beginning on or after July 1, 2024, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2). (2) The per pupil property tax replacement amount for the budget years year beginning on or after July 1, 2024, is equal to the sum of one hundred fifty-three dollars plus the difference between the following: (a) The regular program state cost per pupil for the budget year beginning July 1, 2024, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph beginning July 1, 2024 . (b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage -3- SF 167.274.H (1) 91 md 3/ 8 pursuant to section 257.1 for the applicable budget year under this paragraph beginning July 1, 2024 . c. (1) For each budget year beginning on or after July 1, 2025, the amount of each school district’s property tax replacement payment shall be the product of the school district’s weighted enrollment for the budget year multiplied by the per pupil property tax replacement amount for the budget year calculated under subparagraph (2). (2) The per pupil property tax replacement amount for budget years beginning on or after July 1, 2025, is equal to the sum of one hundred fifty-three dollars plus the difference between the following: (a) The regular program state cost per pupil for the budget year beginning July 1, 2025, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph. (b) The regular program state cost per pupil for the budget year beginning July 1, 2021, multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1 for the applicable budget year under this paragraph. Sec.
12. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment. DIVISION II STATE COST PER PUPIL Sec.
13. Section 257.9, subsection 2, Code 2025, is amended to read as follows:
14. Regular program state cost per pupil for 1992-1993 and succeeding years. a. For the budget year beginning July 1, 1992, and succeeding budget years beginning before July 1, 2018, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year. -4- SF 167.274.H (1) 91 md 4/ 8 b. For the budget year beginning July 1, 2018, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars. c. For the budget year beginning July 1, 2019, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars. d. For the budget year beginning July 1, 2020, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus ten dollars. e. For the budget year beginning July 1, 2021, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus ten dollars. f. For the budget year beginning July 1, 2022, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus five dollars. g. For the budget year years beginning July 1, 2023, and succeeding budget years July 1, 2024 , the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year. h. For the budget year beginning July 1, 2025, the regular program state cost per pupil is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year, plus ten dollars. i. For the budget year beginning July 1, 2026, and succeeding budget years, the regular program state cost per pupil for a budget year is the regular program state cost per pupil for the base year plus the regular program supplemental state aid for the budget year. Sec.
15. EFFECTIVE DATE. This division of this Act, being -5- SF 167.274.H (1) 91 md 5/ 8 deemed of immediate importance, takes effect upon enactment. DIVISION III SUPPLEMENTARY WEIGHTING FOR SHARED OPERATIONAL FUNCTIONS Sec.
16. Section 257.11, subsection 5, paragraph d, Code 2025, is amended to read as follows: d. Supplementary weighting pursuant to this subsection shall be available to a school district during the period commencing with the budget year beginning July 1, 2014, through the budget year beginning July 1,
17. The For budget years beginning prior to July 1, 2025, the maximum amount of additional weighting for which a school district shall be eligible in a budget year is twenty-one additional pupils; and for budget years beginning on or after July 1, 2025, the maximum amount of additional weighting for which a school district shall be eligible in a budget year is twenty-five pupils; provided, however, that for budget years beginning on or after July 1, 2024, the supplementary weighting assigned for a shared operational function in the area of a college and career transition counselor or coordinator shall not count toward this maximum amount. Criteria for determining the qualification of operational functions for supplementary weighting shall be determined by the department by rule, through consideration of increased student opportunities. Sec.
18. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment. DIVISION IV TRANSPORTATION EQUITY PAYMENTS Sec.
19. Section 257.16C, subsection 3, paragraph d, subparagraph (4), unnumbered paragraph 1, Code 2025, is amended to read as follows: For each the fiscal year beginning on or after July 1, 2023, and the fiscal year beginning July 1, 2024, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund the sum of the following, or so much thereof as is -6- SF 167.274.H (1) 91 md 6/ 8 necessary, to be used for the purposes of this section : Sec.
20. Section 257.16C, subsection 3, paragraph d, Code 2025, is amended by adding the following new subparagraphs: NEW SUBPARAGRAPH . (5) For the fiscal year beginning July 1, 2025, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund an amount necessary to make all transportation equity aid payments under subsection 2, to be used for the purposes of this section. NEW SUBPARAGRAPH . (6) For each fiscal year beginning on or after July 1, 2026, there is appropriated from the general fund of the state to the department of management for deposit in the transportation equity fund the sum of the following, or so much thereof as is necessary, to be used for the purposes of this section: (a) The amount appropriated to the transportation equity fund under this paragraph for the immediately preceding fiscal year. (b) The product of the amount determined under subparagraph division (a) multiplied by the categorical percent of growth under section 257.8, subsection 2, for the budget year beginning on the same date of the fiscal year for which the appropriation is made. Sec.
21. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment. DIVISION V SCHOOL FUNDING SUPPLEMENT Sec.
22. SCHOOL DISTRICT FUNDING SUPPLEMENT —— FISCAL YEAR 2025-2026.
23. There is appropriated from the general fund of the state to the department of education for the fiscal year beginning July 1, 2025, and ending June 30, 2026, twenty-two million five hundred ninety-one thousand two hundred seventy-four dollars to make all payments to school districts required under subsection
24. -7- SF 167.274.H (1) 91 md 7/ 8
25. a. Moneys appropriated to the department of education under this section shall be used to provide a funding supplement to each school district during the fiscal year beginning July 1, 2025, and ending June 30,
26. b. Each school district’s funding supplement amount shall be equal to the amount of the appropriation under subsection 1 multiplied by the quotient of the school district’s budget enrollment for the budget year beginning July 1, 2025, and ending June 30, 2026, divided by the statewide total budget enrollment for the budget year beginning July 1, 2025, and ending June 30,
27. c. Moneys received by a school district under this section may be used for any school general fund purpose, shall be miscellaneous income for purposes of chapter 257, and shall not be included in district cost.
28. 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 ending June 30, 2026, and may be included in the monthly payment of state aid under section 257.16, subsection
29. Sec.
30. EFFECTIVE DATE. This division of this Act, being deemed of immediate importance, takes effect upon enactment.”
31. Title page, by striking lines 1 through 5 and inserting “An Act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.” -8- SF 167.274.H (1) 91 md 8/ 8

Official amendment (PDF) · In the Bill Book