Bills › 91st General Assembly
Relating to incentives for whole grade sharing and school district reorganization or dissolution
Topics:K–12 education
Same legislation: SF 2403
Where it is now
- Done: IntroducedFebruary 10, 2026
- Done: SubcommitteeFebruary 10, 2026
- Done: Senate committeeFebruary 18, 2026
- Skipped: Passes the SenateContinued as SF 2403
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2403 → Its progress continues under the new number. Go to SF 2403 What’s a funnel?
What’s in it
AI summary Iowa school districts can receive special financial incentives for sharing students or merging together through July 1, 2031. Districts that reorganize or dissolve can qualify for lower tax rates, while those that share grades can receive extra funding for up to three years. These rules help schools manage how they work together or combine into new districts.1
Read the official explanation
This bill extends certain incentives for whole grade sharing by school districts and for school district reorganization or dissolution from July 1, 2024, to July 1, 2031. The bill provides for a reduced uniform levy as an incentive for school districts that reorganize on or before July 1, 2031. School districts that execute a whole grade sharing agreement and adopt a resolution to study the effect of undergoing a reorganization or dissolution to take effect on or before July 1, 2031, are allowed to receive a weighting of one-tenth of the percentage of a student’s school day during which the student attends classes in another district, is taught by a teacher jointly employed, or attends classes taught by a teacher employed by another district. This supplementary weighting is available for not more than three years. However, a school district that reorganizes before July 1, 2031, is eligible, for up to three years following reorganization, to continue to receive supplementary weighting in an amount that is equal to the funding that the district received in the year preceding the effective date of its reorganization. The bill does not affect the combined maximum total six-year limitation on a school district’s eligibility for supplementary weighting.
Senate subcommittee
Named February 10, 2026. On February 16, 2026 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
Fiscal note
AI summary This bill extends incentives for school district reorganization and whole grade sharing through July 1, 2031. The estimated fiscal impact on state aid is currently unknown because it depends on how many districts choose to participate.3
From the note: The estimated fiscal impact of all provisions in the Bill is currently unknown and will depend on the number of districts eligible to receive supplementary weighting for whole grade sharing and joint employment, as well as the number of districts that start or continue to make progress toward reorganization. 2 million per fiscal year.
- School District Reorganization Incentives · March 2, 2026
Iowa Code it changes
Lobbying
5 for · 0 against · 3 undecided · Who →
Family tree
Study bill
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SF 138 Relating to incentives for whole grade sharing and school district reorganization or disso…88th General Assembly · Renumbered as SF 602 · same titleCleared committee
- SF 602 Relating to incentives for whole grade sharing and school district reorganization or disso…88th General Assembly · Withdrawn · same titleDidn’t advance
Similar bills this General Assembly
- SF 444 Relating to incentives for whole grade sharing and school district reorganization or disso…91st General Assembly · Approved by committeeNearly identical
Matched by wording or an identical title.