A bill for an act allocating hotel and motel taxes to schools that begin school calendar years after Labor Day, creating an alternate school start date fund, and making appropriations.

House

File

222

-

Introduced

HOUSE

FILE

222

BY

BROWN-POWERS

,

GOSA

,

and

CROKEN

A

BILL

FOR

An

Act

allocating

hotel

and

motel

taxes

to

schools

that

begin

1

school

calendar

years

after

Labor

Day,

creating

an

alternate

2

school

start

date

fund,

and

making

appropriations.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

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222

Section

1.

Section

279.10,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

3.

a.

A

school

district

or

accredited

3

nonpublic

school

may

receive

moneys

under

this

subsection

if

4

the

school

district

or

accredited

nonpublic

school’s

school

5

calendar

begins

after

Labor

Day.

The

school

calendar

of

the

6

school

district

or

accredited

nonpublic

school

must

satisfy

the

7

day

or

hour

requirement

under

subsection

1.

8

b.

If

the

school

district

or

accredited

nonpublic

school

9

uses

the

hours

of

instruction

standard,

the

school

district

10

or

accredited

nonpublic

school

shall

fulfill

the

one

thousand

11

eighty

hours

of

instruction

requirement

during

the

calendar

12

year

as

if

the

school

district

or

accredited

nonpublic

school

13

started

on

August

23,

except

for

any

days

that

may

be

added

to

14

the

school

calendar

due

to

inclement

weather.

15

c.

An

alternate

school

start

date

fund

is

established

as

a

16

separate

fund

in

the

state

treasury

under

the

control

of

and

17

administered

by

the

department

of

education.

The

department

18

shall

distribute

the

moneys

in

the

fund

to

each

school

district

19

and

accredited

nonpublic

school

whose

school

calendar

began

20

after

Labor

Day

on

a

pro

rata

basis.

21

d.

The

moneys

provided

to

a

school

district

pursuant

to

22

paragraph

“c”

shall

be

deposited

into

the

general

fund

of

the

23

school

district

and

shall

be

considered

miscellaneous

income

24

as

defined

in

section

257.2.

However,

such

moneys

shall

not

25

be

included

in

district

cost.

26

e.

The

department

of

education

shall

adopt

rules

pursuant

to

27

chapter

17A

to

administer

this

subsection.

28

Sec.

2.

Section

423A.5A,

Code

2025,

is

amended

by

adding

the

29

following

new

subsection:

30

NEW

SUBSECTION

.

7.

The

department

shall

remit

the

31

state-imposed

tax

collected

from

August

23

through

Labor

Day

of

32

any

year

to

the

alternate

school

start

date

fund

established

33

in

section

279.10.

34

EXPLANATION

35

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The

inclusion

of

this

explanation

does

not

constitute

agreement

with

1

the

explanation’s

substance

by

the

members

of

the

general

assembly.

2

This

bill

allocates

hotel

and

motel

taxes

to

schools

that

3

begin

the

school

calendar

year

after

Labor

Day.

4

The

bill

provides

that

a

school

district

or

accredited

5

nonpublic

school

may

move

the

school

start

date

to

after

Labor

6

Day.

The

school

calendar

of

the

school

district

or

accredited

7

nonpublic

school

must

satisfy

the

day

and

hour

requirement

8

under

Code

section

279.10(1).

9

The

bill

provides

that

if

the

school

district

or

accredited

10

nonpublic

school

has

set

the

hours

of

required

attendance,

the

11

school

district

or

accredited

nonpublic

school

shall

fulfill

12

the

1,080

hours

of

instruction

requirement

during

the

calendar

13

year

as

if

the

year

started

on

August

23,

except

for

any

days

14

that

may

be

added

to

the

school

calendar

due

to

inclement

15

weather.

16

The

bill

requires

the

department

of

revenue

to

remit

the

17

state-imposed

hotel

and

motel

tax

collected

from

August

23

18

through

Labor

Day

of

any

year

to

the

alternate

school

start

19

date

fund

established

in

the

bill.

20

The

bill

creates

an

alternate

school

start

date

fund

as

a

21

separate

fund

in

the

state

treasury.

The

fund

shall

be

under

22

the

control

of

and

administered

by

the

department

of

education

23

and

shall

be

used

to

provide

support

to

a

school

district

or

24

accredited

nonpublic

school

whose

school

calendar

began

after

25

Labor

Day.

The

moneys

in

the

fund

shall

be

allocated

to

each

26

school

district

and

accredited

nonpublic

school

on

a

pro

rata

27

basis.

28

The

moneys

provided

to

a

school

district

pursuant

to

the

bill

29

shall

be

deposited

into

the

general

fund

of

the

school

district

30

and

shall

be

considered

miscellaneous

income

as

defined

in

Code

31

section

257.2.

However,

the

bill

specifies

that

such

moneys

32

shall

not

be

included

in

district

cost.

33

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