Relating to education, including by modifying provisions related to charter school approval, contracts, funding, and operations, services provided to charter schools by area education agencies, charter school student participation in extracurricular activities provided by public schools, the Iowa public employees’ retirement system, education savings accounts, independent accreditation, teacher training and licensure, the statewide voluntary preschool program, the district-to-community college sharing or concurrent enrollment program, open enrollment, school tuition organizations, private instruction, and innovation zone schools; making appropriations; and including effective date and applicability provisions

8(2)(a). This division adds the teacher salary supplement state cost per pupil to the amount required to be paid to the charter school. This provision applies to school budget years beginning on or after July 1, 2026. DIVISION II —— IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM. This division provides that persons employed by charter schools that satisfy all applicable requirements under federal law for participation in the retirement systemare employees for purposes of the provisions of the Iowa public employees’ retirement system (IPERS). Additionally, the division provides that charter schools that satisfy all applicable requirements under federal law for participation in the retirement system are employers for purposes of the provisions of IPERS. The bill provides that in the event of a charter school closure, the assets of the charter school shall be, after payroll obligations but prior to paying creditors, used to satisfy any liabilities due and owing to IPERS. DIVISION III —— EXTRACURRICULAR INTERSCHOLASTIC ATHLETIC CONTESTS OR COMPETITIONS PROVIDED BY PUBLIC SCHOOLS.13A (sharing interscholastic activities) with another school district, nonpublic school, or charter school that provides for the eligibility of students enrolled in the charter school to participate in the extracurricular interscholastic athletic contest or competition that is being provided by that school.13A with another school district, nonpublic school, or charter school that provides for the eligibility of students enrolled in the charter school to participate in the extracurricular interscholastic athletic contest or competition that is being provided by that school. The division provides that if the board of directors of a school district has established a fee for the cost of a student’s participation in an extracurricular interscholastic athletic contest or competition, a student who is enrolled in a charter school and is participating in a contest or competition at a public school pursuant to the division’s provisions, or the student’s parent or guardian, shall be responsible for the payment of such fee. The division requires a student who is enrolled in a charter school and is participating in a contest or competition at a public school pursuant to the division’s provisions to participate under the same conditions as a student who is enrolled in the school district, including meeting the school district’s student code of conduct requirements.46 (rules for participation in extracurricular activities by certain children). DIVISION IV —— LOCAL EDUCATION AGENCY STATUS.5 (founding group-state board model) is a local education agency for the purpose of receiving federal funds for all attendance centers that are under the jurisdiction of the governing board. DIVISION V —— CHARTER SCHOOL FACILITIES REVOLVING LOAN PROGRAM. This division establishes a charter school facilities revolving loan program fund within the Iowa finance authority (IFA) to assist charter schools in acquiring suitable school facilities. The moneys in the fund are appropriated to the IFA for use in the development and operation of a charter school facilities revolving loan program in purchasing, acquiring, developing, reconstructing, remodeling, or replacing school buildings. The division also allows the IFA to make or enter into a liquidity or credit enhancement agreement with a charter school in purchasing, acquiring, developing, reconstructing, remodeling, or replacing school buildings. DIVISION VI —— STATEWIDE VOLUNTARY PRESCHOOL PROGRAM FOR FOUR-YEAR-OLD CHILDREN. This division authorizes school districts to enter into a Code chapter 28E agreement with a community-based provider allowing the community-based provider to provide instruction as part of the approved local program, and the division requires school districts to enter into such an agreement upon the request of a community-based provider. Additionally, the division prohibits such Code chapter 28E agreements from limiting the number of eligible students who may receive instruction from a community-based provider as part of the approved local program. The division prohibits Code chapter 256C (statewide voluntary preschool program for four-year-old children) from being construed to authorize the state or any political subdivision of the state to exercise authority over any community-based provider or construed to require a community-based provider to modify its academic standards for admission or educational program in order to receive payments from a school district under the statewide voluntary preschool program (SWVPP). The division also prohibits Code chapter 256C from being construed to expand the authority of the state or any political subdivision of the state to impose regulations upon any community-based provider that are not necessary to implement this section. The division provides that a community-based provider that receives payments from a school district under the SWVPP is not an agent of this state or of a political subdivision of this state. Rules adopted by the department of education to implement the SWVPP that