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Senate
File
60
-
Introduced
SENATE
FILE
60
BY
ROWLEY
A
BILL
FOR
An
Act
relating
to
the
state
school
foundation
program
and
1
the
calculation
of
minimum
state
foundation
aid
for
school
2
districts
and
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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60
Section
1.
Section
257.1,
subsection
2,
paragraph
a,
Code
1
2025,
is
amended
to
read
as
follows:
2
a.
For
a
budget
year,
each
school
district
in
the
state
3
is
entitled
to
receive
foundation
aid
,
in
an
amount
per
4
pupil
equal
to
the
difference
between
the
amount
per
pupil
of
5
foundation
property
tax
in
the
district
,
otherwise
determined
6
under
section
257.3
and
the
combined
foundation
base
per
pupil
7
or
the
combined
district
cost
per
pupil,
whichever
is
less
for
8
the
district
.
However,
if
the
amount
of
foundation
aid
to
9
be
received
by
a
school
district
under
this
chapter
is
less
10
than
three
hundred
dollars
per
pupil
the
state
foundation
aid
11
minimum
for
the
district
,
the
district
is
entitled
to
receive
12
three
hundred
dollars
per
pupil
unless
the
receipt
of
three
13
hundred
dollars
per
pupil
plus
the
per
pupil
amount
raised
by
14
the
foundation
property
tax
exceeds
the
combined
district
cost
15
per
pupil
of
the
district
for
the
budget
year
state
foundation
16
aid
in
an
amount
equal
to
the
state
foundation
aid
minimum
.
17
In
that
case,
the
district
is
entitled
to
receive
an
amount
18
per
pupil
equal
to
the
difference
between
the
per
pupil
amount
19
raised
by
the
foundation
property
tax
for
the
budget
year
and
20
the
combined
district
cost
per
pupil
for
the
budget
year.
If
21
the
sum
of
the
amount
of
foundation
aid
received
by
a
school
22
district
plus
the
amount
of
foundation
property
tax
in
the
23
district
otherwise
determined
under
section
257.3
exceeds
the
24
combined
foundation
base,
the
department
of
management
shall
25
reduce
the
district’s
foundation
property
tax
to
be
collected
26
under
section
257.3,
subsection
1,
paragraph
“a”
,
or
under
27
section
257.3,
subsection
2,
as
applicable,
by
the
amount
by
28
which
such
sum
exceeds
the
combined
foundation
base
and
adjust
29
the
district’s
foundation
property
tax
rate
accordingly.
For
30
purposes
of
this
paragraph,
“state
foundation
aid
minimum”
means
31
the
sum
of
the
total
teacher
salary
supplement
district
cost,
32
the
total
professional
development
supplement
district
cost,
33
the
total
early
intervention
supplement
district
cost,
and
the
34
total
teacher
leadership
supplement
district
cost.
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Sec.
2.
Section
257.2,
subsection
4,
Code
2025,
is
amended
1
by
striking
the
subsection.
2
Sec.
3.
Section
257.10,
subsection
5,
Code
2025,
is
amended
3
by
striking
the
subsection.
4
Sec.
4.
APPLICABILITY.
This
Act
applies
to
school
budget
5
years
beginning
on
or
after
July
1,
2026.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
Code
section
257.1
provides
that
for
a
budget
year,
each
10
school
district
in
the
state
is
entitled
to
receive
foundation
11
aid
in
an
amount
per
pupil
equal
to
the
difference
between
the
12
amount
per
pupil
of
foundation
property
tax
in
the
district
13
and
the
combined
foundation
base
per
pupil
or
the
combined
14
district
cost
per
pupil,
whichever
is
less,
and
subject
to
a
15
$300
per
pupil
minimum
unless
the
receipt
of
$300
per
pupil
16
plus
the
per
pupil
amount
raised
by
the
foundation
property
tax
17
exceeds
the
combined
district
cost
per
pupil
of
the
district
18
for
the
budget
year,
in
which
case
the
district
gets
an
amount
19
per
pupil
equal
to
the
difference.
The
“combined
foundation
20
base”
is
defined
as
the
sum
of
the
regular
program
foundation
21
base,
the
special
education
support
services
foundation
22
base,
the
total
teacher
salary
supplement
district
cost,
the
23
total
professional
development
supplement
district
cost,
the
24
total
early
intervention
supplement
district
cost,
the
total
25
teacher
leadership
supplement
district
cost,
and
the
total
area
26
education
agency
teacher
salary
supplement
district
cost.
27
This
bill
modifies
the
calculation
of
foundation
aid
to
28
be
an
amount
equal
to
the
difference
between
the
amount
of
29
foundation
property
tax
in
the
district
and
the
combined
30
foundation
base
for
the
district.
However,
if
the
amount
of
31
foundation
aid
to
be
received
by
a
school
district
is
less
than
32
the
state
foundation
aid
minimum
for
the
district,
the
district
33
is
entitled
to
receive
state
foundation
aid
in
an
amount
equal
34
to
the
state
foundation
aid
minimum.
“State
foundation
aid
35
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minimum”
means
the
sum
of
the
total
teacher
salary
supplement
1
district
cost,
the
total
professional
development
supplement
2
district
cost,
the
total
early
intervention
supplement
district
3
cost,
and
the
total
teacher
leadership
supplement
district
4
cost.
Additionally,
if
the
sum
of
the
amount
of
foundation
aid
5
received
by
a
school
district
plus
the
amount
of
foundation
6
property
tax
in
the
district
otherwise
determined
under
7
Code
section
257.3
exceeds
the
combined
foundation
base,
the
8
department
of
management
is
required
to
reduce
the
district’s
9
foundation
property
tax
to
be
collected
by
the
amount
by
which
10
such
sum
exceeds
the
combined
foundation
base
and
adjust
the
11
district’s
foundation
property
tax
rate
accordingly.
12
The
bill
also
strikes
definitions
made
obsolete
by
the
bill.
13
The
bill
applies
to
school
budget
years
beginning
on
or
after
14
July
1,
2026.
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