Bills › 91st General Assembly

SF 60Died when the session ended · February 6, 2025

Relating to the state school foundation program and the calculation of minimum state foundation aid for school districts and including applicability provisions

Sponsored by Sen. David D. Rowley (R)

Topics:State budgetK–12 educationTaxesProperty taxesSchool fundingTeacher pay & licensing

Where it is now

  1. Done: IntroducedJanuary 16, 2025
  2. Done: SubcommitteeJanuary 28, 2025
  3. Stopped: Senate committeeDied when the General Assembly ended
  4. Next: Passes the Senate
  5. Next: House committeeFunnel: by March 20, 2026
  6. Next: Passes the House
  7. Next: To the Governor
  8. Next: Signed into law

Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

AI summary Iowa school districts would receive state funding based on a new calculation comparing local property taxes to a set base amount. If this new calculation results in less money than a required minimum, the state will provide enough extra funds to meet that minimum. The state will also adjust local property tax rates if the total money a district receives exceeds its calculated base amount.1

Read the official explanation

1 provides that for a budget year, each school district in the state is entitled to receive foundation aid in an amount per pupil equal to the difference between the amount per pupil of foundation property tax in the district and the combined foundation base per pupil or the combined district cost per pupil, whichever is less, and subject to a $300 per pupil minimum unless the receipt of $300 per pupil plus the per pupil amount raised by the foundation property tax exceeds the combined district cost per pupil of the district for the budget year, in which case the district gets an amount per pupil equal to the difference. The “combined foundation base” is defined as the sum of the regular program foundation base, the special education support services foundation base, the total teacher salary supplement district cost, the total professional development supplement district cost, the total early intervention supplement district cost, the total teacher leadership supplement district cost, and the total area education agency teacher salary supplement district cost. This bill modifies the calculation of foundation aid to be an amount equal to the difference between the amount of foundation property tax in the district and the combined foundation base for the district. However, if the amount of foundation aid to be received by a school district is less than the state foundation aid minimum for the district, the district is entitled to receive state foundation aid in an amount equal to the state foundation aid minimum. minimum” means the sum of the total teacher salary supplement district cost, the total professional development supplement district cost, the total early intervention supplement district cost, and the total teacher leadership supplement district cost.3 exceeds the combined foundation base, the department of management is required to reduce the district’s foundation property tax to be collected by the amount by which such sum exceeds the combined foundation base and adjust the district’s foundation property tax rate accordingly. The bill also strikes definitions made obsolete by the bill. The bill applies to school budget years beginning on or after July 1, 2026.

Full bill text2

Senate subcommittee

Named January 28, 2025. On February 6, 2025 it recommended passage.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§257.1§257.10§257.2

How the Code works3

Lobbying

1 for · 0 against · 7 undecided · Who →

Family tree

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in 2 earlier General Assemblies. None got through a chamber.

  • SF 276 Relating to the state school foundation program and the calculation of minimum state found…
    90th General Assembly · Subcommittee recommends passage · same title
    Cleared committee
  • HF 294 Relating to the state school foundation program and the calculation of minimum state found…
    90th General Assembly · Subcommittee recommends passage · nearly identical
    Cleared committee
  • SF 2001 Relating to the state school foundation program and the calculation of minimum state found…
    90th General Assembly · Subcommittee recommends passage · nearly identical
    Cleared committee
  • SF 2248 Relating to the state school foundation program and the calculation of minimum state found…
    89th General Assembly · Subcommittee recommends passage · same title
    Cleared committee
  • HF 2136 Relating to the state school foundation program and the calculation of minimum state found…
    89th General Assembly · In committee · nearly identical
    Cleared committee

Matched by wording or an identical title.