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HF113 • 2026

A bill for an act authorizing expenditures from certain funds by small school districts.

A bill for an act authorizing expenditures from certain funds by small school districts.

Education
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
HARRIS
Last action
2025-02-05
Official status
Subcommittee recommends passage.
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act authorizing expenditures from certain funds by small school districts.

A bill for an act authorizing expenditures from certain funds by small school districts.

What This Bill Does

  • A bill for an act authorizing expenditures from certain funds by small school districts.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-02-05 Iowa Legislature

    Subcommittee recommends passage.

  2. 2025-02-03 Iowa Legislature

    Subcommittee Meeting: 02/05/2025 8:00AM RM 304.1.

  3. 2025-01-30 Iowa Legislature

    Subcommittee: Moore, T., Henderson and Levin. H.J. 171 .

  4. 2025-01-23 Iowa Legislature

    Introduced, referred to Education. H.J. 119 .

Official Summary Text

A bill for an act authorizing expenditures from certain funds by small school districts.

Current Bill Text

Read the full stored bill text
House

File

113

-

Introduced

HOUSE

FILE

113

BY

HARRIS

A

BILL

FOR

An

Act

authorizing

expenditures

from

certain

funds

by

small

1

school

districts.

2

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

3

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H.F.

113

Section

1.

Section

298.3,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

5.

a.

In

addition

to

the

authorized

3

purposes

of

the

revenues

from

the

physical

plant

and

equipment

4

levy

under

this

section,

for

up

to

a

five-year

period,

a

school

5

district

with

a

budget

enrollment

of

two

hundred

students

or

6

less

for

each

of

the

three

most

recent

school

budget

years

7

prior

to

such

period

may

use

the

unencumbered

and

unobligated

8

moneys

remaining

in

the

physical

plant

and

equipment

levy

fund

9

for

any

school

district

general

fund

purpose

other

than

for

10

salaries

or

benefits.

11

b.

Prior

to

approving

the

use

of

the

unencumbered

and

12

unobligated

moneys

remaining

in

the

fund,

the

board

of

13

directors

of

the

school

district

must

adopt

a

resolution

14

directing

the

county

commissioner

of

elections

to

submit

the

15

question

approving

such

use

to

the

registered

voters

of

the

16

school

district.

The

board

of

directors

of

a

school

district

17

may,

with

approval

of

sixty

percent

of

the

voters

voting

on

18

the

question,

use

the

unencumbered

and

unobligated

moneys

as

19

provided

in

paragraph

“a”

.

The

election

shall

be

held

on

a

date

20

specified

in

section

39.2,

subsection

4,

paragraph

“c”

.

21

c.

The

board

of

directors

of

the

school

district

may

adopt

22

a

resolution

directing

the

county

commissioner

of

elections

to

23

submit

the

question

anew

as

provided

in

this

subsection

five

24

years

after

the

previous

election

or

after

expiration

of

the

25

authorized

period,

whichever

is

earlier.

26

Sec.

2.

Section

298A.6,

Code

2025,

is

amended

to

read

as

27

follows:

28

298A.6

Public

education

and

recreation

levy

fund.

29

1.

The

public

education

and

recreation

levy

fund

is

a

30

special

revenue

fund.

A

public

education

and

recreation

levy

31

fund

must

be

established

in

any

school

corporation

which

levies

32

the

tax

authorized

under

section

300.2

or

which

receives

33

revenue

from

a

chapter

28E

agreement

authorized

under

section

34

300.1

.

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H.F.

113

2.

a.

In

addition

to

the

authorized

purposes

of

the

1

revenues

from

the

public

education

and

recreation

levy,

for

2

up

to

a

five-year

period,

a

school

district

with

a

budget

3

enrollment

of

two

hundred

students

or

less

for

each

of

the

4

three

most

recent

school

budget

years

prior

to

such

period

5

may

use

the

unencumbered

and

unobligated

moneys

remaining

in

6

the

public

education

and

recreation

levy

fund

for

any

school

7

district

general

fund

purpose,

other

than

for

salaries

or

8

benefits.

9

b.

Prior

to

approving

the

use

of

the

unencumbered

and

10

unobligated

moneys

remaining

in

the

fund,

the

board

of

11

directors

of

the

school

district

must

adopt

a

resolution

12

directing

the

county

commissioner

of

elections

to

submit

the

13

question

approving

such

use

to

the

registered

voters

of

the

14

school

district.

The

board

of

directors

of

a

school

district

15

may,

with

approval

of

sixty

percent

of

the

voters

voting

on

16

the

question,

use

the

unencumbered

and

unobligated

moneys

as

17

provided

in

paragraph

“a”

.

The

election

shall

be

held

on

a

date

18

specified

in

section

39.2,

subsection

4,

paragraph

“c”

.

19

c.

The

board

of

directors

of

the

school

district

may

adopt

20

a

resolution

directing

the

county

commissioner

of

elections

to

21

submit

the

question

anew

as

provided

in

this

subsection

five

22

years

after

the

previous

election

or

after

expiration

of

the

23

authorized

period,

whichever

is

earlier.

24

Sec.

3.

Section

423F.3,

Code

2025,

is

amended

by

adding

the

25

following

new

subsection:

26

NEW

SUBSECTION

.

7A.

After

July

1,

2025,

a

school

district

27

with

a

budget

enrollment

of

two

hundred

students

or

less

for

28

each

of

the

three

most

recent

school

budget

years

may

adopt

a

29

new

revenue

purpose

statement

that

includes

the

expenditure

30

of

unencumbered

and

unobligated

revenues

received

under

this

31

chapter

for

up

to

a

five-year

period

for

any

school

district

32

general

fund

purpose,

other

than

for

salaries

or

benefits.

33

Such

a

revenue

purpose

statement

must

be

approved

by

at

least

34

sixty

percent

of

the

total

votes

cast

on

the

proposition.

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H.F.

113

EXPLANATION

1

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

2

the

explanation’s

substance

by

the

members

of

the

general

assembly.

3

This

bill

authorizes

expenditures

from

certain

funds

by

4

small

school

districts.

5

Under

the

bill,

a

school

district

with

a

budget

enrollment

6

of

200

students

or

less

for

each

of

the

three

most

recent

7

budget

years

may

use,

for

up

to

five

years,

the

unencumbered

8

and

unobligated

moneys

remaining

in

the

physical

plant

and

9

equipment

levy

fund

(PPEL)

and

public

education

and

recreation

10

levy

fund

(PERL)

for

any

school

district

general

fund

purpose,

11

other

than

for

salary

and

benefits.

The

bill

also

permits

such

12

a

school

district

to

adopt

a

new

revenue

purpose

statement

13

that

includes

the

use

of

unobligated

and

unreserved

revenues

14

received

from

the

secure

an

advanced

vision

for

education

fund

15

(SAVE)

for

up

to

five

years

for

any

school

district

general

16

fund

purpose,

other

than

for

salary

and

benefits.

Such

use

17

authorizations

must

be

approved

at

an

election

where

the

18

question

or

the

revenue

purpose

statement,

as

applicable,

19

receives

at

least

60

percent

approval.

20

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