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HF319 • 2026

A bill for an act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

A bill for an act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

Budget Education Taxes
Passed Legislature

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

Sponsor
COMMITTEE ON APPROPRIATIONS
Last action
2025-02-13
Official status
Withdrawn. H.J. 330 .
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 relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

A bill for an act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

What This Bill Does

  • A bill for an act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

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. 2025-02-13 Iowa Legislature

    Withdrawn. H.J. 330 .

  2. 2025-02-13 Iowa Legislature

    SF 167 substituted. H.J. 324 .

  3. 2025-02-13 Iowa Legislature

    Amendment H-1009 adopted. H.J. 324 .

  4. 2025-02-12 Iowa Legislature

    Fiscal note .

  5. 2025-02-12 Iowa Legislature

    Amendment H-1009 filed. H.J. 314 .

  6. 2025-02-10 Iowa Legislature

    Introduced, placed on Appropriations calendar. H.J. 279 .

Official Summary Text

A bill for an act relating to public school funding by establishing the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2025, modifying provisions relating to the property tax replacement payments and transportation equity payments, modifying provisions relating to the regular program state cost per pupil and funding for shared operational functions, establishing a school district funding supplement, making appropriations, and including effective date provisions.(Formerly HSB 138 .)

Current Bill Text

Read the full stored bill text
House

File

319

-

Introduced

HOUSE

FILE

319

BY

COMMITTEE

ON

APPROPRIATIONS

(SUCCESSOR

TO

HSB

138)

A

BILL

FOR

An

Act

relating

to

public

school

funding

by

establishing

the

1

state

percent

of

growth

and

the

categorical

state

percent

of

2

growth

for

the

budget

year

beginning

July

1,

2025,

modifying

3

provisions

relating

to

the

property

tax

replacement

payments

4

and

transportation

equity

payments,

modifying

provisions

5

relating

to

the

regular

program

state

cost

per

pupil

and

6

funding

for

shared

operational

functions,

establishing

a

7

school

district

funding

supplement,

making

appropriations,

8

and

including

effective

date

provisions.

9

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

10

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319

DIVISION

I

1

STATE

AND

CATEGORICAL

PERCENT

OF

GROWTH

AND

PROPERTY

TAX

2

REPLACEMENT

PAYMENTS

3

Section

1.

Section

257.8,

subsections

1

and

2,

Code

2025,

4

are

amended

to

read

as

follows:

5

1.

State

percent

of

growth.

The

state

percent

of

growth

for

6

the

budget

year

beginning

July

1,

2022,

is

two

and

one-half

7

percent.

The

state

percent

of

growth

for

the

budget

year

8

beginning

July

1,

2023,

is

three

percent.

The

state

percent

9

of

growth

for

the

budget

year

beginning

July

1,

2024,

is

two

10

and

one-half

percent.

The

state

percent

of

growth

for

the

11

budget

year

beginning

July

1,

2025,

is

two

and

twenty-five

12

hundredths

percent.

The

state

percent

of

growth

for

each

13

subsequent

budget

year

shall

be

established

by

statute

which

14

shall

be

enacted

within

thirty

days

of

the

transmission

of

the

15

governor’s

budget

required

by

February

1

under

section

8.21

16

during

the

regular

legislative

session

beginning

in

the

base

17

year.

18

2.

Categorical

state

percent

of

growth.

The

categorical

19

state

percent

of

growth

for

the

budget

year

beginning

July

20

1,

2022,

is

two

and

one-half

percent.

The

categorical

state

21

percent

of

growth

for

the

budget

year

beginning

July

1,

2023,

22

is

three

percent.

The

categorical

state

percent

of

growth

for

23

the

budget

year

beginning

July

1,

2024,

is

two

and

one-half

24

percent.

The

categorical

state

percent

of

growth

for

the

25

budget

year

beginning

July

1,

2025,

is

two

and

twenty-five

26

hundredths

percent.

The

categorical

state

percent

of

growth

27

for

each

budget

year

shall

be

established

by

statute

which

28

shall

be

enacted

within

thirty

days

of

the

transmission

of

the

29

governor’s

budget

required

by

February

1

under

section

8.21

30

during

the

regular

legislative

session

beginning

in

the

base

31

year.

The

categorical

state

percent

of

growth

may

include

32

state

percents

of

growth

for

the

teacher

salary

supplement,

the

33

professional

development

supplement,

the

early

intervention

34

supplement,

the

teacher

leadership

supplement,

and

for

budget

35

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years

beginning

on

or

after

July

1,

2020,

transportation

equity

1

aid

payments

under

section

257.16C

.

2

Sec.

2.

Section

257.16B,

subsections

1

and

2,

Code

2025,

are

3

amended

to

read

as

follows:

4

1.

For

each

fiscal

year

beginning

on

or

after

July

1,

2022

5

2023

,

there

is

appropriated

from

the

general

fund

of

the

state

6

to

the

department

of

education

an

amount

necessary

to

make

all

7

school

district

property

tax

replacement

payments

under

this

8

section

,

as

calculated

in

subsection

2

.

9

2.

a.

(1)

For

the

budget

year

beginning

July

1,

2022,

10

the

amount

of

each

school

district’s

property

tax

replacement

11

payment

shall

be

the

product

of

the

school

district’s

weighted

12

enrollment

for

the

budget

year

multiplied

by

the

per

pupil

13

property

tax

replacement

amount

for

the

budget

year

calculated

14

under

subparagraph

(2).

15

(2)

The

per

pupil

property

tax

replacement

amount

for

the

16

budget

year

beginning

July

1,

2022,

is

equal

to

the

sum

of

one

17

hundred

fifty-three

dollars

plus

the

difference

between

the

18

following:

19

(a)

The

regular

program

state

cost

per

pupil

for

the

budget

20

year

beginning

July

1,

2022,

multiplied

by

one

hundred

percent

21

less

the

regular

program

foundation

base

per

pupil

percentage

22

pursuant

to

section

257.1

for

the

budget

year

beginning

July

23

1,

2022.

24

(b)

The

regular

program

state

cost

per

pupil

for

the

budget

25

year

beginning

July

1,

2021,

multiplied

by

one

hundred

percent

26

less

the

regular

program

foundation

base

per

pupil

percentage

27

pursuant

to

section

257.1

for

the

budget

year

beginning

July

28

1,

2022.

29

b.

a.

(1)

For

the

budget

year

beginning

July

1,

2023,

30

the

amount

of

each

school

district’s

property

tax

replacement

31

payment

shall

be

the

product

of

the

school

district’s

weighted

32

enrollment

for

the

budget

year

multiplied

by

the

per

pupil

33

property

tax

replacement

amount

for

the

budget

year

calculated

34

under

subparagraph

(2).

35

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(2)

The

per

pupil

property

tax

replacement

amount

for

the

1

budget

year

beginning

July

1,

2023,

is

equal

to

the

sum

of

one

2

hundred

fifty-three

dollars

plus

the

difference

between

the

3

following:

4

(a)

The

regular

program

state

cost

per

pupil

for

the

budget

5

year

beginning

July

1,

2023,

multiplied

by

one

hundred

percent

6

less

the

regular

program

foundation

base

per

pupil

percentage

7

pursuant

to

section

257.1

for

the

budget

year

beginning

July

8

1,

2023.

9

(b)

The

regular

program

state

cost

per

pupil

for

the

budget

10

year

beginning

July

1,

2021,

multiplied

by

one

hundred

percent

11

less

the

regular

program

foundation

base

per

pupil

percentage

12

pursuant

to

section

257.1

for

the

budget

year

beginning

July

13

1,

2023.

14

c.

b.

(1)

For

each

the

budget

year

beginning

on

or

after

15

July

1,

2024,

the

amount

of

each

school

district’s

property

16

tax

replacement

payment

shall

be

the

product

of

the

school

17

district’s

weighted

enrollment

for

the

budget

year

multiplied

18

by

the

per

pupil

property

tax

replacement

amount

for

the

budget

19

year

calculated

under

subparagraph

(2).

20

(2)

The

per

pupil

property

tax

replacement

amount

for

21

the

budget

years

year

beginning

on

or

after

July

1,

2024,

is

22

equal

to

the

sum

of

one

hundred

fifty-three

dollars

plus

the

23

difference

between

the

following:

24

(a)

The

regular

program

state

cost

per

pupil

for

the

budget

25

year

beginning

July

1,

2024,

multiplied

by

one

hundred

percent

26

less

the

regular

program

foundation

base

per

pupil

percentage

27

pursuant

to

section

257.1

for

the

applicable

budget

year

under

28

this

paragraph

beginning

July

1,

2024

.

29

(b)

The

regular

program

state

cost

per

pupil

for

the

budget

30

year

beginning

July

1,

2021,

multiplied

by

one

hundred

percent

31

less

the

regular

program

foundation

base

per

pupil

percentage

32

pursuant

to

section

257.1

for

the

applicable

budget

year

under

33

this

paragraph

beginning

July

1,

2024

.

34

c.

(1)

For

each

budget

year

beginning

on

or

after

July

35

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1,

2025,

the

amount

of

each

school

district’s

property

1

tax

replacement

payment

shall

be

the

product

of

the

school

2

district’s

weighted

enrollment

for

the

budget

year

multiplied

3

by

the

per

pupil

property

tax

replacement

amount

for

the

budget

4

year

calculated

under

subparagraph

(2).

5

(2)

The

per

pupil

property

tax

replacement

amount

for

budget

6

years

beginning

on

or

after

July

1,

2025,

is

equal

to

the

sum

7

of

one

hundred

fifty-three

dollars

plus

the

difference

between

8

the

following:

9

(a)

The

regular

program

state

cost

per

pupil

for

the

budget

10

year

beginning

July

1,

2025,

multiplied

by

one

hundred

percent

11

less

the

regular

program

foundation

base

per

pupil

percentage

12

pursuant

to

section

257.1

for

the

applicable

budget

year

under

13

this

paragraph.

14

(b)

The

regular

program

state

cost

per

pupil

for

the

budget

15

year

beginning

July

1,

2021,

multiplied

by

one

hundred

percent

16

less

the

regular

program

foundation

base

per

pupil

percentage

17

pursuant

to

section

257.1

for

the

applicable

budget

year

under

18

this

paragraph.

19

Sec.

3.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

20

deemed

of

immediate

importance,

takes

effect

upon

enactment.

21

DIVISION

II

22

STATE

COST

PER

PUPIL

23

Sec.

4.

Section

257.9,

subsection

2,

Code

2025,

is

amended

24

to

read

as

follows:

25

2.

Regular

program

state

cost

per

pupil

for

1992-1993

and

26

succeeding

years.

27

a.

For

the

budget

year

beginning

July

1,

1992,

and

28

succeeding

budget

years

beginning

before

July

1,

2018,

the

29

regular

program

state

cost

per

pupil

for

a

budget

year

is

the

30

regular

program

state

cost

per

pupil

for

the

base

year

plus

the

31

regular

program

supplemental

state

aid

for

the

budget

year.

32

b.

For

the

budget

year

beginning

July

1,

2018,

the

regular

33

program

state

cost

per

pupil

is

the

regular

program

state

34

cost

per

pupil

for

the

base

year

plus

the

regular

program

35

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supplemental

state

aid

for

the

budget

year,

plus

five

dollars.

1

c.

For

the

budget

year

beginning

July

1,

2019,

the

regular

2

program

state

cost

per

pupil

is

the

regular

program

state

3

cost

per

pupil

for

the

base

year

plus

the

regular

program

4

supplemental

state

aid

for

the

budget

year,

plus

five

dollars.

5

d.

For

the

budget

year

beginning

July

1,

2020,

the

regular

6

program

state

cost

per

pupil

is

the

regular

program

state

7

cost

per

pupil

for

the

base

year

plus

the

regular

program

8

supplemental

state

aid

for

the

budget

year,

plus

ten

dollars.

9

e.

For

the

budget

year

beginning

July

1,

2021,

the

regular

10

program

state

cost

per

pupil

is

the

regular

program

state

11

cost

per

pupil

for

the

base

year

plus

the

regular

program

12

supplemental

state

aid

for

the

budget

year,

plus

ten

dollars.

13

f.

For

the

budget

year

beginning

July

1,

2022,

the

regular

14

program

state

cost

per

pupil

is

the

regular

program

state

15

cost

per

pupil

for

the

base

year

plus

the

regular

program

16

supplemental

state

aid

for

the

budget

year,

plus

five

dollars.

17

g.

For

the

budget

year

years

beginning

July

1,

2023,

and

18

succeeding

budget

years

July

1,

2024

,

the

regular

program

state

19

cost

per

pupil

for

a

budget

year

is

the

regular

program

state

20

cost

per

pupil

for

the

base

year

plus

the

regular

program

21

supplemental

state

aid

for

the

budget

year.

22

h.

For

the

budget

year

beginning

July

1,

2025,

the

regular

23

program

state

cost

per

pupil

is

the

regular

program

state

24

cost

per

pupil

for

the

base

year

plus

the

regular

program

25

supplemental

state

aid

for

the

budget

year,

plus

ten

dollars.

26

i.

For

the

budget

year

beginning

July

1,

2026,

and

27

succeeding

budget

years,

the

regular

program

state

cost

per

28

pupil

for

a

budget

year

is

the

regular

program

state

cost

per

29

pupil

for

the

base

year

plus

the

regular

program

supplemental

30

state

aid

for

the

budget

year.

31

Sec.

5.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

32

deemed

of

immediate

importance,

takes

effect

upon

enactment.

33

DIVISION

III

34

SUPPLEMENTARY

WEIGHTING

FOR

SHARED

OPERATIONAL

FUNCTIONS

35

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Sec.

6.

Section

257.11,

subsection

5,

paragraph

d,

Code

1

2025,

is

amended

to

read

as

follows:

2

d.

Supplementary

weighting

pursuant

to

this

subsection

shall

3

be

available

to

a

school

district

during

the

period

commencing

4

with

the

budget

year

beginning

July

1,

2014,

through

the

budget

5

year

beginning

July

1,

2034.

The

For

budget

years

beginning

6

prior

to

July

1,

2025,

the

maximum

amount

of

additional

7

weighting

for

which

a

school

district

shall

be

eligible

in

a

8

budget

year

is

twenty-one

additional

pupils;

and

for

budget

9

years

beginning

on

or

after

July

1,

2025,

the

maximum

amount

10

of

additional

weighting

for

which

a

school

district

shall

be

11

eligible

in

a

budget

year

is

twenty-five

pupils;

provided,

12

however,

that

for

budget

years

beginning

on

or

after

July

13

1,

2024,

the

supplementary

weighting

assigned

for

a

shared

14

operational

function

in

the

area

of

a

college

and

career

15

transition

counselor

or

coordinator

shall

not

count

toward

this

16

maximum

amount.

Criteria

for

determining

the

qualification

17

of

operational

functions

for

supplementary

weighting

shall

be

18

determined

by

the

department

by

rule,

through

consideration

of

19

increased

student

opportunities.

20

Sec.

7.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

21

deemed

of

immediate

importance,

takes

effect

upon

enactment.

22

DIVISION

IV

23

TRANSPORTATION

EQUITY

PAYMENTS

24

Sec.

8.

Section

257.16C,

subsection

3,

paragraph

d,

25

subparagraph

(4),

unnumbered

paragraph

1,

Code

2025,

is

amended

26

to

read

as

follows:

27

For

each

the

fiscal

year

beginning

on

or

after

July

1,

28

2023,

and

the

fiscal

year

beginning

July

1,

2024,

there

29

is

appropriated

from

the

general

fund

of

the

state

to

the

30

department

of

management

for

deposit

in

the

transportation

31

equity

fund

the

sum

of

the

following,

or

so

much

thereof

as

is

32

necessary,

to

be

used

for

the

purposes

of

this

section

:

33

Sec.

9.

Section

257.16C,

subsection

3,

paragraph

d,

Code

34

2025,

is

amended

by

adding

the

following

new

subparagraphs:

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NEW

SUBPARAGRAPH

.

(5)

For

the

fiscal

year

beginning

1

July

1,

2025,

there

is

appropriated

from

the

general

fund

of

2

the

state

to

the

department

of

management

for

deposit

in

the

3

transportation

equity

fund

an

amount

necessary

to

make

all

4

transportation

equity

aid

payments

under

subsection

2,

to

be

5

used

for

the

purposes

of

this

section.

6

NEW

SUBPARAGRAPH

.

(6)

For

each

fiscal

year

beginning

on

7

or

after

July

1,

2026,

there

is

appropriated

from

the

general

8

fund

of

the

state

to

the

department

of

management

for

deposit

9

in

the

transportation

equity

fund

the

sum

of

the

following,

or

10

so

much

thereof

as

is

necessary,

to

be

used

for

the

purposes

of

11

this

section:

12

(a)

The

amount

appropriated

to

the

transportation

equity

13

fund

under

this

paragraph

for

the

immediately

preceding

fiscal

14

year.

15

(b)

The

product

of

the

amount

determined

under

subparagraph

16

division

(a)

multiplied

by

the

categorical

percent

of

growth

17

under

section

257.8,

subsection

2,

for

the

budget

year

18

beginning

on

the

same

date

of

the

fiscal

year

for

which

the

19

appropriation

is

made.

20

Sec.

10.

EFFECTIVE

DATE.

This

division

of

this

Act,

being

21

deemed

of

immediate

importance,

takes

effect

upon

enactment.

22

DIVISION

V

23

SCHOOL

FUNDING

SUPPLEMENT

24

Sec.

11.

SCHOOL

DISTRICT

FUNDING

SUPPLEMENT

——

FISCAL

YEAR

25

2025-2026.

26

1.

There

is

appropriated

from

the

general

fund

of

the

state

27

to

the

department

of

education

for

the

fiscal

year

beginning

28

July

1,

2025,

and

ending

June

30,

2026,

twenty-two

million

five

29

hundred

ninety-one

thousand

two

hundred

seventy-four

dollars

to

30

make

all

payments

to

school

districts

required

under

subsection

31

2.

32

2.

a.

Moneys

appropriated

to

the

department

of

education

33

under

this

section

shall

be

used

to

provide

a

funding

34

supplement

to

each

school

district

during

the

fiscal

year

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beginning

July

1,

2025,

and

ending

June

30,

2026.

1

b.

Each

school

district’s

funding

supplement

amount

shall

2

be

equal

to

the

amount

of

the

appropriation

under

subsection

3

1

multiplied

by

the

quotient

of

the

school

district’s

budget

4

enrollment

for

the

budget

year

beginning

July

1,

2025,

and

5

ending

June

30,

2026,

divided

by

the

statewide

total

budget

6

enrollment

for

the

budget

year

beginning

July

1,

2025,

and

7

ending

June

30,

2026.

8

c.

Moneys

received

by

a

school

district

under

this

section

9

may

be

used

for

any

school

general

fund

purpose,

shall

be

10

miscellaneous

income

for

purposes

of

chapter

257,

and

shall

not

11

be

included

in

district

cost.

12

3.

The

payment

of

funding

supplement

amounts

under

this

13

section

shall

be

paid

by

the

department

of

education

at

the

14

same

time

and

in

the

same

manner

as

foundation

aid

is

paid

15

under

section

257.16

for

the

fiscal

year

beginning

July

1,

16

2025,

and

ending

June

30,

2026,

and

may

be

included

in

the

17

monthly

payment

of

state

aid

under

section

257.16,

subsection

18

2.

19

Sec.

12.

EFFECTIVE

DATE.

This

Act,

being

deemed

of

20

immediate

importance,

takes

effect

upon

enactment.

21

EXPLANATION

22

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

23

the

explanation’s

substance

by

the

members

of

the

general

assembly.

24

This

bill

relates

to

public

school

funding

by

establishing

25

the

state

percent

of

growth

and

the

categorical

state

percent

26

of

growth

for

the

budget

year

beginning

July

1,

2025,

modifying

27

provisions

relating

to

the

property

tax

replacement

payment

and

28

transportation

equity

payments,

modifying

provisions

relating

29

to

the

regular

program

state

cost

per

pupil,

and

establishing

a

30

school

funding

supplement.

31

DIVISION

I

——

STATE

AND

CATEGORICAL

PERCENT

OF

GROWTH

AND

32

PROPERTY

TAX

REPLACEMENT

PAYMENTS.

The

bill

establishes

a

33

state

percent

of

growth

of

2.25

percent

for

the

budget

year

34

beginning

July

1,

2025.

The

state

percent

of

growth

is

used

35

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to

calculate

the

amount

of

supplemental

state

aid

for

a

budget

1

year

as

part

of

the

state

school

foundation

program.

The

2

bill

also

establishes

a

categorical

state

percent

of

growth

3

of

2.25

percent

for

the

budget

year

beginning

July

1,

2025.

4

The

categorical

state

percent

of

growth

is

generally

used

to

5

calculate

the

amount

of

supplemental

state

aid

for

each

of

the

6

categorical

funding

supplements.

7

Code

section

257.16B

provides

for

school

district

property

8

tax

replacement

payments.

For

each

budget

year

beginning

on

9

or

after

July

1,

2024,

the

amount

of

each

school

district’s

10

property

tax

replacement

payment

is

the

product

of

the

school

11

district’s

weighted

enrollment

for

the

budget

year

multiplied

12

by

the

per

pupil

property

tax

replacement

amount

for

the

budget

13

year.

The

per

pupil

property

tax

replacement

amount

for

budget

14

years

beginning

on

or

after

July

1,

2024,

is

equal

to

the

15

sum

of

$153

plus

the

difference

between

the

following:

(1)

16

the

regular

program

state

cost

per

pupil

for

the

budget

year

17

beginning

July

1,

2024,

multiplied

by

100

percent

less

the

18

regular

program

foundation

base

per

pupil

percentage;

and

(2)

19

the

regular

program

state

cost

per

pupil

for

the

budget

year

20

beginning

July

1,

2021,

multiplied

by

100

percent

less

the

21

regular

program

foundation

base

per

pupil

percentage.

22

The

bill

modifies

the

property

tax

replacement

payment

23

calculation

for

budget

years

beginning

on

or

after

July

1,

24

2025.

For

budget

years

beginning

on

or

after

July

1,

2025,

25

the

amount

of

each

school

district’s

property

tax

replacement

26

payment

is

the

product

of

the

school

district’s

weighted

27

enrollment

for

the

budget

year

multiplied

by

the

per

pupil

28

property

tax

replacement

amount

for

the

budget

year.

The

29

per

pupil

property

tax

replacement

amount

for

budget

years

30

beginning

on

or

after

July

1,

2025,

is

equal

to

the

sum

of

$153

31

plus

the

difference

between

the

following:

(1)

the

regular

32

program

state

cost

per

pupil

for

the

budget

year

beginning

July

33

1,

2025,

multiplied

by

100

percent

less

the

regular

program

34

foundation

base

per

pupil

percentage;

and

(2)

the

regular

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program

state

cost

per

pupil

for

the

budget

year

beginning

July

1

1,

2021,

multiplied

by

100

percent

less

the

regular

program

2

foundation

base

per

pupil

percentage.

The

regular

program

3

foundation

base

per

pupil

percentage

is

88.4

percent.

4

The

division

takes

effect

upon

enactment.

5

DIVISION

II

——

STATE

COST

PER

PUPIL.

Under

the

bill,

for

6

the

budget

year

beginning

July

1,

2025,

the

regular

program

7

state

cost

per

pupil

is

the

regular

program

state

cost

per

8

pupil

for

the

base

year

plus

the

regular

program

supplemental

9

state

aid

for

the

budget

year,

plus

$10.

Then

with

the

budget

10

year

beginning

July

1,

2026,

and

succeeding

budget

years,

the

11

regular

program

state

cost

per

pupil

will

again

be

calculated

12

as

the

regular

program

state

cost

per

pupil

for

the

base

year

13

plus

the

regular

program

supplemental

state

aid

for

the

budget

14

year.

15

The

division

takes

effect

upon

enactment.

16

DIVISION

III

——

SUPPLEMENTARY

WEIGHTING

FOR

SHARED

17

OPERATIONAL

FUNCTIONS.

Current

law

provides

that

a

school

18

district

that

shares

with

a

political

subdivision

one

or

more

19

operational

functions

in

certain

specified

areas

for

at

least

20

20

percent

of

the

school

year

shall

be

assigned

a

supplementary

21

weighting

for

each

shared

operational

function.

Under

current

22

law,

the

maximum

amount

of

additional

weighting

for

which

a

23

school

district

is

eligible

in

a

budget

year

is

21

additional

24

pupils.

The

bill

increases

the

maximum

amount

of

additional

25

weighting

for

which

a

school

district

is

eligible

in

a

budget

26

year

from

21

additional

pupils

to

25

additional

pupils,

for

27

budget

years

beginning

on

or

after

July

1,

2025.

28

The

division

takes

effect

upon

enactment.

29

DIVISION

IV

——

TRANSPORTATION

EQUITY

PAYMENTS.

For

each

30

fiscal

year

beginning

on

or

after

July

1,

2023,

Code

section

31

257.16C

appropriates

from

the

general

fund

of

the

state

to

the

32

transportation

equity

fund

the

sum

of

the

amount

appropriated

33

for

the

immediately

preceding

fiscal

year

plus

the

product

of

34

the

amount

appropriated

for

the

immediately

preceding

fiscal

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year

multiplied

by

the

categorical

percent

of

growth

for

the

1

corresponding

school

budget

year.

The

bill

modifies

the

2

appropriation

for

the

fiscal

year

beginning

July

1,

2025,

such

3

that

the

total

appropriated

is

equal

to

the

amount

necessary

to

4

make

all

transportation

equity

aid

payments.

5

The

division

takes

effect

upon

enactment.

6

DIVISION

V

——

SCHOOL

FUNDING

SUPPLEMENT.

The

bill

provides

7

a

school

district

funding

supplement

for

the

fiscal

year

8

beginning

July

1,

2025,

and

appropriates

from

the

general

fund

9

of

the

state

to

the

department

of

education

for

the

fiscal

year

10

beginning

July

1,

2025,

and

ending

June

30,

2026,

$22,591,274

11

to

make

all

school

district

funding

supplement

payments.

12

Each

school

district’s

funding

supplement

amount

shall

be

13

equal

to

the

portion

of

the

$22,591,274

appropriation

that

14

is

proportionate

to

the

school

district’s

budget

enrollment

15

as

a

percentage

of

the

statewide

total

budget

enrollment

for

16

the

budget

year

beginning

July

1,

2025.

Such

funds

received

17

by

a

school

district

under

the

bill

may

be

used

for

any

school

18

general

fund

purpose.

School

district

funding

supplement

19

payments

received

by

a

school

district

shall

be

miscellaneous

20

income

for

purposes

of

Code

chapter

257

and

shall

not

be

21

included

in

district

cost.

22

The

division

takes

effect

upon

enactment.

23

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