Relating to state government and finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers, authorizing expenditure of unappropriated moneys in special funds, providing for properly related matters including the state government efficiency review committee and teacher salary supplement district cost per pupil calculations, making corrections, and including effective date, applicability, and retroactive applicability provisions

55(2), but shall instead be distributed as provided in the bill.21 due to the enactment of 2023 Iowa Acts, chapter 5, to be used in lieu of a like amount of other general fund moneys to pay foundation aid under Code chapter 257 for FY 2024-2025. The amount that would be distributed to the taxpayer relief fund under current law is reduced by the transferred amount. The bill also transfers moneys from the taxpayer relief fund to the general fund of the state for the same purposes. CORRECTIVE PROVISIONS. The bill makes technical corrections to, or as the result of, legislation enacted or considered during the 2024 legislative session. Certain provisions take effect or apply retroactively based on the underlying 2024 legislation. SEARCH WARRANTS —— CODE HARMONIZATION.4 (issuance of search warrants) made by 2024 Iowa Acts, House File 2190, and 2017 Iowa Acts, chapter 37. Under current law, the 2017 legislation takes effect if the Iowa supreme court prescribes rules to establish processes and procedures for the application and issuance of a search warrant by electronic means. STATE GOVERNMENT EFFICIENCY REVIEW COMMITTEE. The bill requires the chairperson and vice chairperson of the state government efficiency review committee, as modified by 2024 legislation, to be legislative members of the committee. The bill repeals provisions relating to the committee’s review of regulation of unregulated professions. 2024 Iowa Acts, House File 2612, requires the department of management to categorize school districts into not more than tiers by enrollment in order to calculate and assign to all school districts in a tier a teacher salary supplement district cost per pupil in an amount based in part on the average cost to school districts to meet new teacher salary requirements established by the Act, including certain minimum teacher salary requirements for full-time teachers with at least years of experience. The bill modifies these provisions to provide that, when determining the salary requirements for full-time teachers with at least years of experience, a teacher’s years of experience is measured as of July 1, 2024, for the FY 2024-2025 calculation, and as of July 1, 2025, for the FY 2025-2026 calculation.