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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
February 26,2026
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 2201, an Act relating to school funding by establishing the state percent of
growth and the categorical state percent of growth for the budget year beginning July 1,
2026, modifying provisions relating to property tax replacement payments, transportation
equity aid funding, funding for school district budget adjustments, and school district
enrollment, establishing an education support personnel salary supplement, making
appropriations, and including effective date and applicability provisions.
The above Senate File is hereby approved on this date.
Sincerely,
Kim^eyifclds
Govemor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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Senate File 2201
AN ACT
RELATING TO SCHOOL FUNDING BY ESTABLISHING THE STATE PERCENT
OF GROWTH AND THE CATEGORICAL STATE PERCENT OF GROWTH
FOR THE BUDGET YEAR BEGINNING JULY 1, 2026, MODIFYING
PROVISIONS RELATING TO PROPERTY TAX REPLACEMENT PAYMENTS,
TRANSPORTATION EQUITY AID FUNDING, FUNDING FOR SCHOOL
DISTRICT BUDGET ADJUSTMENTS, AND SCHOOL DISTRICT ENROLLMENT,
ESTABLISHING AN EDUCATION SUPPORT PERSONNEL SALARY
SUPPLEMENT, MAKING APPROPRIATIONS, AND INCLUDING EFFECTIVE
DATE AND APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA;
DIVISION I
STATE AND CATEGORICAL PERCENTS OF GROWTH AND PROPERTY TAX
REPLACEMENT PAYMENTS
Section 1. Section 257.8, subsections 1 and 2, Code 2025,
are amended to read as follows:
1. State percent of growth. The state porcont of growth for
the budget year beginning July 1^ 2023,—is throe porcont. The
state percent of growth for the budget year beginning July 1,
2024, is two and one-half percent. The state percent of growth
for the budget year beginning July 1, 2025, is two percent.
The state percent of growth for the budget year beginning July
1, 2026, is two percent. The state percent of growth for each
subsequent budget year shall be established by statute which
shall be enacted within thirty days of the transmission of the
governor's budget required by February 1 under section 8.21
Senate File 2201, p. 2
during the regular legislative session beginning in the base
year.
2. Categorical state percent of growth. The categorical
atato percent of growth for the budget year beginning July
1, 2023#—is throo porcont. The categorical state percent of
growth for the budget year beginning July 1, 2024, is two and
one-half percent. The categorical state percent of growth for
the budget year beginning July 1, 2025, is two percent, except
for calculating the appropriation to the transportation equity
fund under section 257.16C. The categorical state percent of
growth for purposes of calculating the appropriation to the
transportation equity fund under section 257.16C for the budget
year beginning July 1, 2025, is five percent. The categorical
state percent of growth for the budget year beginning July 1,
2026, is two percent. The categorical state percent of growth
for each budget year shall be established by statute which
shall be enacted within thirty days of the transmission of the
governor's budget required by February 1 under section 8.21
during the regular legislative session beginning in the base
year. The categorical state percent of growth may include
state percents of growth for the teacher salary supplement, the
professional development supplement, the early intervention
supplement, the teacher leadership supplement, and for budget
years beginning on or after July 1, 2020, transportation equity
aid payments under section 257.16C.
Sec. 2. Section 257.16B, subsections 1 and 2, Code 2026, are
amended to read as follows:
1. For each fiscal year beginning on or after July 1, 2023
2024, there is appropriated from the general fund of the state
to the department of education an amount necessary to make all
school district property tax replacement payments under this
section, as calculated in subsection 2.
2. a-, —For the budget year beginning July 1,—2023,
the amount of each school district's property tax roplacGmont
payment shall bo the product of tho school district's weighted
enrollment for the budget year multiplied by the per pupil
property tax replacement amount for the budget year calculated
under subparagraph—(2).
-(-2^—The per pupil property tax replacement amount for—the
Senate File 2201, p. 3
budget year beginning July 1, 2023, la equal to the sum of ono
hundred fifty three dollars plus the diffcronco between the
following!
fa-)—The regular program state coat per pupil for the budget
year beginning July 1, 2023, multiplied by one hundred percent
le33 the regular program foundation base per pupil percentage
purouant to section 257.1 for the budget year beginning July
1, 2023,
fH—The regular program state cost per pupil for the budget
year beginning July 1,—2021, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the budget year beginning July
1, 2023.
b-r (1) For the budget year beginning July 1, 2024,
the amount of each school district's property tax replacement
payment shall be the product of the school district's weighted
enrollment for the budget year multiplied by the per pupil
property tax replacement amount for the budget year calculated
under subparagraph (2).
(2) The per pupil property tax replacement amount for the
budget year beginning July 1, 2024, is equal to the sum of one
hundred fifty-three dollars plus the difference between the
following;
(a) The regular program state cost per pupil for the budget
year beginning July 1, 2024, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the budget year beginning July
1, 2024.
(b) The regular program state cost per pupil for the budget
year beginning July 1, 2021, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the budget year beginning July
1, 2024.
e-s- ^ (1) For each the budget year beginning on or after
July 1, 2025, the amount of each school district's property
tax replacement payment shall be the product of the school
district's weighted enrollment for the budget year multiplied
by the per pupil property tax replacement amount for the budget
year calculated under subparagraph (2).
Senate File 2201, p. 4
(2) The per pupil property tax replacement amount for
the budget years year beginning on or after July 1, 2025, is
equal to the sum of one hundred fifty-three dollars plus the
difference between the following:
(a) The regular program state cost per pupil for the budget
year beginning July 1, 2025, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the applicable budget year under
this paragraph beginning July 1, 2025.
(b) The regular program state cost per pupil for the budget
year beginning July 1, 2021, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the applicable budget year under
this paragraph beginning July 1, 2025.
c, (1) For each budget year beginning on or after July
1, 2026, the amount of each school district's property
tax replacement payment shall be the product of the school
district's weighted enrollment for the budget year multiplied
by the per pupil property tax replacement amount for the budget
year calculated under subparagraph (2).
(2) The per pupil property tax replacement amount for budget
years beginning on or after July 1, 2026, is equal to the sum
of one hundred fifty-three dollars plus the difference between
the following:
(a) The regular program state cost per pupil for the budget
year beginning July 1, 2026, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the applicable budget year under
this paragraph.
(b) The regular program state cost per pupil for the budget
year beginning July 1, 2021, multiplied by one hundred percent
less the regular program foundation base per pupil percentage
pursuant to section 257.1 for the applicable budget year under
this paragraph.
Sec. 3. CODE SECTION 257.8 — IMPLEMENTATION. The
requirement of section 257.8, subsection 1, regarding the
enactment of bills establishing the regular program state
percent of growth within thirty days of the submission in the
year preceding the base year of the governor's budget does not
Senate File 2201, p. 5
apply to this division of this Act.
Sec. 4. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
DIVISION II
TRANSPORTATION EQUITY AID FUNDING
Sec. 5. Section 257.160, subsection 2, paragraph b. Code
2026, is amended to read as follows:
b. Each school district that satisfies the criteria of
subsection 1 shall receive transportation equity aid in an
amount equal to the school district's actual enrollment for
the school year, excluding the shared-time enrollment for the
school year, multiplied by the school district's transportation
cost per pupil differential for the budget year. However, for
budget years beginning on or after July 1, 2026, transportation
equity aid paid to a school district for a budget year under
this paragraph shall not exceed one million dollars.
Sec. 6. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
DIVISION III
SCHOOL DISTRICT BUDGET ADJUSTMENT — FY 2026-2027
Sec. 7. SCHOOL DISTRICT BUDGET ADJUSTMENT — FY 2026-2027.
1. For the school budget year beginning July 1, 2026, the
department of management shall add the amount of the school
district's budget adjustment under section 257.14, if any, to
the combined foundation base under section 257.1, subsection
2, for the budget year.
2. For the school budget year beginning July 1, 2026,
a school district's budget adjustment under section 257.14
shall be funded by state foundation aid resulting from the
calculation under subsection 1 and shall not be funded through
school district property taxes.
Sec. 8. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
DIVISION IV
EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT
Sec. 9. EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT — FY
2026-2027.
1. There is appropriated from the general fund of the state
to the department of education for the fiscal year beginning
Senate File 2201, p. 6
July 1, 2026, and ending June 30, 2027, the following amount,
or so much thereof as is necessary, to be used for the purposes
designated:
To supplement education support personnel compensation:
$ 7,000,000
2. Moneys appropriated in this section are miscellaneous
income as defined in section 257.2 and shall not be included
in any computation of district cost under chapter 257 for any
budget year.
3. Honeys appropriated in this section shall be used to
provide a funding supplement to each school district during the
fiscal year beginning July 1, 2026, to supplement education
support personnel compensation.
4. In order to receive the funding supplement, a school
district shall first report to the department of education
on or before July 1, 2026, the number of education support
personnel employed by the school district, including all
other information related to such personnel required by the
department of education. Each school district's funding
supplement amount shall be equal to $7,000,000 multiplied by
the quotient of the school district's budget enrollment for the
budget year beginning July 1, 2025, divided by the statewide
total budget enrollment for the budget year beginning July 1,
2025.
5. For purposes of this section, ^^education support
personnel" means regular and part-time employees of a school
district who are not salaried.
6. The payment of funding supplement amounts under this
section shall be paid by the department of education at the
same time and in the same manner as foundation aid is paid
under section 257.16 for the fiscal year beginning July 1,
2026, and may be included in the payment of state aid under
section 257.16, subsection 2.
DIVISION V
SCHOOL DISTRICT ENROLLMENT AND BUDGETING
Sec. 10. Section 256.12, subsection 2, paragraph c. Code
2026, is amended to read as follows:
c, A local school district providing services pursuant to
this subsection shall submit an accounting to the department
Senate Pile 2201, p. 7
of education by August 1 following the school year for the
actual costs of the special education programs and services
provided. The department shall review and approve or modify
the accounting by September 1 and shall notify the department
of administrative services of the approved accounting amount.
The department of administrative services shall adjust the
September payment to the local school district for the next
fiscal year by the difference between the amount generated
by the weighting for the provision of services to nonpublic
school students, as provided in this subsection, and the
amount of the actual costs as reflected in the local school
district's accounting. Any amount paid by the department of
administrative services shall be deducted monthly quarterly
from the state foundation aid paid under section 257.16 during
that fiscal year to all school districts in the state. The
portion of the total amount of the approved accounting amount
that shall be deducted from the state aid of a school district
shall be the same as the ratio that the budget enrollment for
the budget year of the school district bears to the total
budget enrollment in the state for that budget year.
Sec. 11. Section 257.6, subsection 1, paragraphs b and c.
Code 2026, are amended to read as follows:
b. A school district shall certify its actual enrollment
to the department of education by October 15 of each year, and
the department shall promptly forward the information to the
department of management, but not later than thirty days after
certification.
c. The department of management shall adjust the enrollment
of the school district for the audit year based upon reports
filed under section 11.6, and shall further adjust the budget
of the second year succeeding the audit year for the property
tax and state aid portions of the reported differences in
enrollments for the year auceccding the audit year fiscal year
two years prior to the budget year.
Sec. 12. Section 257.6, subsection 2, Code 2026, is amended
to read as follows:
2. Basic enrolIment.
a, Basic enrollment for a budget year is the average of
a district's actual enrollment for the base year, determined
Senate File 2201, p. 8
on the date specified under subsection 1, and the district's
adjusted enrollment for the base year, determined on the date
specified under subsection 7. Basic enrollment for the base
year is the average of a district's actual enrollment for the
year preceding the base year, determined on the date specified
under subsection 1, and the district's adjusted enrollment
for the year preceding the base year, determined on the date
specified under subsection 7.
b» If the department of education discovers any discrepancy
or disputes the basic enrollment count certified under
subsection 2, or the adjusted enrollment count certified under
subsection 7, the department shall notify the school district
and the school district shall have five business days from the
date of notification by the department to voluntarily resolve
such dispute or discrepancy. Failure by a school district to
timely resolve such dispute or discrepancy shall result in the
department of education making a final determination of such
enrollment counts for the school district.
Sec. 13. Section 257.6, Code 2026, is amended by adding the
following new subsection;
NEW SUBSECTION. 7. Adjusted enrollment.
a. Adjusted enrollment is determined annually on January
15, or the third Monday in January if January 15 falls on
a Saturday or Sunday, and includes the same categories of
pupils used to determine actual enrollment under subsection 1,
paragraph
b. A school district shall certify its adjusted enrollment
to the department of education by January 30 of each year, and
the department shall promptly forward the information to the
department of management, but not later than twenty-one days
after certification.
c. The department of management shall adjust the basic
enrollment of the school district for the audit year based upon
reports filed under section 11.6, and shall further adjust the
budget of the second year succeeding the audit year for the
property tax and state aid portions of the reported differences
in such enrollments for the fiscal year two years prior to the
budget year.
Sec. 14. Section 257.16, subsection 2, Code 2026, is amended
Senate File 2201, p. 9
to read as follows:
2. All state aids paid under this chapter, unless otherwise
stated, shall be paid in monthly quarterly installments
beginning on Ooptember 15 or about July 15 of a budget year
and ending on or about Juno April 15 of the budget year as
determined by the department of management, taking into
consideration the relative budget and of the state, cash
position of the state resources, and the timing of enactment of
legislation affecting school district budgets.
Sec. 15. Section 257.16B, subsection 3, Code 2026, is
amended to read as follows:
3. School district property tax replacement payments shall
be paid by the department of education at the same time and in
the same manner as foundation aid is paid under section 257.16
and may be included in the monthly quarterly payment of state
aid under section 257.16, subsection 2.
Sec. 16. Section 257.16C, subsection 5, paragraph b. Code
2026, is amended to read as follows:
b» Transportation equity aid payments and transportation
base funding payments shall be paid at the same time and in the
same manner as foundation aid is paid under section 257.16, and
may be included in the monthly quarterly payment of state aid
under section 257.16, subsection 2.
Sec. 17. Section 257.35, subsection 1, paragraph a,
subparagraph (3), unnumbered paragraph 1, Code 2026, is amended
to read as follows:
For the fiscal year beginning July 1, 2025, and each fiscal
year thoroaftGr the fiscal year beginning July 1, 2026, the
department of management shall deduct the following from the
state aid due to each school district pursuant to this chapter
and shall pay the amounts to the respective area education
agencies on a monthly basis from September 15 through June 15
during each school year:
Sec. 18. Section 257.35, subsection 1, paragraph a. Code
2026, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (4) For the fiscal year beginning July
1, 2027, and each fiscal year thereafter, the department of
management shall deduct the following from the state aid due
to each school district pursuant to this chapter and shall
Senate File 2201, p. 10
pay the amounts to the respective area education agencies on
a quarterly basis from July 15 to April 15 during each school
year;
(a) The area education agency teacher salary supplement
district cost.
(b) The amount due to the area education agency as the
result of supplementary weighting for shared operational
functions under section 257.11, subsection 5, paragraph
Sec. 19. Section 257.35, subsection 21, unnumbered
paragraph 1, Code 2026, is amended to read as follows:
For the fiscal year beginning July 1, 2025, and the
fiscal year beginning July 1, 2026, the director of the
department of management may deduct the following from the
state aid due to each school district pursuant to this chapter
and shall pay the amounts to the respective area education
agencies on a monthly basis from September 15 through June 15
during each school year for purposes of providing services to
students enrolled in nonpublic schools within the boundaries
of the area education agency:
Sec. 20. Section 257.35, Code 2026, is amended by adding the
following new subsection:
NEW SUBSECTION. 21A. For the fiscal year beginning July
1, 2027, and each fiscal year thereafter, the director of the
department of management may deduct the following from the
state aid due to each school district pursuant to this chapter
and shall pay the amounts to the respective area education
agencies on a quarterly basis from July 15 through April 15
during each school year for the purposes of providing services
to students enrolled in nonpublic schools within the boundaries
of the area education agency:
a. The amount calculated for media services for the school
district that is attributable to the number of students
enrolled in nonpublic schools within the school district who
are provided with media services by an area education agency.
b. The amount calculated for educational services for the
school district that is attributable to the number of students
enrolled in nonpublic schools within the school district who
are provided with educational services by an area education
agency.
Senate File 2201, p. 11
Sec. 21, Section 282.31, subsection 1, paragraph a. Code
2026, is amended to read as follows:
a, A child who lives in a facility pursuant to section
282.30, subsection 1, paragraph "^a", and who is not enrolled
in the educational program of the district of residence of
the child, shall receive appropriate educational services.
The area education agency shall submit a proposed program and
budget to the department of education by January 1 for the next
succeeding school year. The department of education shall
review and approve or modify the program and proposed budget
and shall notify the department of administrative services and
the area education agency of its action by February 1. The
department of administrative services shall pay the approved
budget amount for an area education agency in monthly quarterly
installments beginning September July 15 and ending Juno April
15 of the next succeeding school year. The installments shall
be as nearly equal as possible as determined by the department
of management, taking into consideration the relative budget
of the state, cash position of the state's resources^,
and the timing of enactment of legislation affecting area
education agency budgets. The department of administrative
services shall transfer the approved budget amount for an area
education agency from the moneys appropriated under section
257.16 and make the payment to the area education agency. The
area education agency shall submit an accounting for the actual
cost of the program to the department of education by August
1 of the following school year. The department shall review
and approve or modify all expenditures incurred in compliance
with the guidelines pursuant to section 256.7, subsection 10,
and shall notify the department of administrative services of
the approved accounting amount. The approved accounting amount
shall be compared with any amounts paid by the department of
administrative services to the area education agency and any
differences added to or subtracted from the October payment
made under this paragraph for the next school year. Any amount
paid by the department of administrative services shall be
deducted monthly quarterly from the state foundation aid paid
under section 257.16 to all school districts in the state
during the subsequent fiscal year. The portion of the total
Senate File 2201, p. 12
amount of the approved budget that shall be deducted from the
state aid of a school district shall be the same as the ratio
that the budget enrollment for the budget year of the school
district bears to the total budget enrollment in the state for
that budget year in which the deduction is made.
Sec. 22. Section 282.31, subsection 1, paragraph b,
subparagraph (2), Code 2026, is amended to read as follows:
(2) However, on June 30 of a school year, if the board
of directors of a school district determines that the number
of days for which a school district generated funding for
children under this paragraph who were counted in the
basic enrollment of the school district in that school year in
accordance with section 257.6, subsection 1, is less than the
sum of the number of days enrolled for all children enrolled
in the school district under this paragraph during the
school year, the secretary of the school district may submit
a claim to the department of education by August 1 following
the school year for an amount equal to the district cost per
pupil of the district for the previous school year multiplied
by the quotient of the excess number of enrolled days for
children under this paragraph divided by the number of days
in the district's board-approved calendar for the previous
year. The amount of the claim shall be paid by the department
of administrative services to the school district by October
1. The department of administrative services shall transfer
the total amount of the approved claim of a school district
from the moneys appropriated under section 257.16 and the
amount paid shall be deducted monthly quarterly from the state
foundation aid paid to all school districts in the state during
the remainder of the subsequent fiscal year in the manner
provided in paragraph
Sec. 23. Section 282.31, subsection 3, Code 2026, is amended
to read as follows:
3. The actual special education instructional costs,
including transportation, for a child who requires special
education shall be paid by the department of administrative
services to the school district in which the facility or
home is located, only when a district of residence cannot be
determined, and the child was not included in the weighted
Senate File 2201, p. 13
enrollment of any district pursuant to section 256B.9, and the
payment pursuant to subsection 2, paragraph was not made
by any district. The district shall submit a proposed program
and budget to the department of education by January 1 for the
next succeeding school year. The department of education shall
review and approve or modify the program and proposed budget
and shall notify the district by February 1. The district
shall submit a claim by August 1 following the school year for
the actual cost of the program. The department shall review
and approve or modify the claim and shall notify the department
of administrative services of the approved claim amount by
September 1. The total amount of the approved claim shall be
paid by the department of administrative services to the school
district by October 1. The total amount paid by the department
of administrative services shall be deducted monthly quarterly
from the state foundation aid paid under section 257.16 to all
school districts in the state during the subsequent fiscal
year. The portion of the total amount of the approved claims
that shall be deducted from the state aid of a school district
shall be the same as the ratio that the budget enrollment for
the budget year of the school district bears to the total
budget enrollment in the state for the budget year in which the
deduction is made. The department of administrative services
shall transfer the total amount of the approved claims from
moneys appropriated under section 257.16 for payment to the
school district.
Sec. 24. Section 282.33, subsection 1, Code 2026, is amended
to read as follows:
1. A child who resides in an institution for children under
the jurisdiction of the director of health and human services
referred to in section 218.1, subsection 3, 4, or 5, and who
is not enrolled in the educational program of the district of
residence of the child, shall receive appropriate educational
services. The institution in which the child resides shall
submit a proposed program and budget based on the average
daily attendance of the children residing in the institution
to the department of education and the department of health
and human services by January 1 for the next succeeding school
year. The department of education shall review and approve or
Senate File 2201, p. 14
modify the proposed program and budget and shall notify the
department of administrative services of its action by February
1, The department of administrative services shall pay the
approved budget amount to the department of health and human
services in monthly quarterly installments beginning OoptGrnbor
July 15 and ending June April 15 of the next succeeding school
year. The installments shall be as nearly equal as possible
as determined by the department of administrative services,
taking into consideration the relative budget aftd of the
state, cash position of the state's resources, and the timing
of enactment of legislation affecting school budgets. The
department of administrative services shall pay the approved
budget amount for the department of health and human services
from the moneys appropriated under section 257,16 and the
department of health and human services shall distribute the
payment to the institution. The institution shall submit an
accounting for the actual cost of the program to the department
of education by August 1 of the following school year. The
department shall review and approve or modify all expenditures
incurred in compliance with the guidelines adopted pursuant to
section 256,7, subsection 10, and shall notify the department
of administrative services of the approved accounting amount.
The approved accounting amount shall be compared with any
amounts paid by the department of administrative services to
the department of health and human services and any differences
added to or subtracted from the October payment made under
this subsection for the next school year. Any amount paid by
the department of administrative services shall be deducted
monthly quarterly from the state foundation aid paid under
section 257.16 to all school districts in the state during the
subsequent fiscal year. The portion of the total amount of the
approved budget that shall be deducted from the state aid of a
school district shall be the same as the ratio that the budget
enrollment for the budget year of the school district bears to
the total budget enrollment in the state for that budget year
in which the deduction is made.
Sec, 25. Section 282.35, subsection 3, paragraph d. Code
2026, is amended to read as follows:
d. Any amounts paid by the department of education to school
Senate File 2201, p. 15
districts in this state pursuant to paragraph shall be
deducted on a monthly quarterly basis from the state foundation
aid paid under section 257.16 to all school districts in the
state in the school year following the school year in which
the services were provided. The portion of the total amount
paid by the department of education to a district that shall
be deducted from the state foundation aid paid to the district
shall be the same as the ratio that the budget enrollment for
the budget year of the district bears to the total budget
enrollment in the state for that budget year.
Sec. 26. APPLICABILITY. The following apply to enrollment
determinations occurring on or after July 1, 2026, used for
school budget years beginning on or after July 1, 2027:
1. The section of this division of this Act amending section
257.6, subsection 1, paragraphs ^^b" and ^c".
2. The section of this division of this Act amending section
257.6, subsection 2.
3. The section of this division of this Act enacting section
257 .6, subsection 7.
AMY SINCMIR PAT GRASSLEY.
President of the Senate Speaker of the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 2201, Ninety-first General Assembly.
(x/W. CHARLES SMITHSON
Secretly iofjbhe Senate
Approved KJOi , 2026
Gover