Title VII, EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)

1. For purposes of this section : a. “Nonpublic school” means the same as defined in section 285.16 . b. (1) “Qualified educational expenses” includes tuition and fees at a nonpublic school, textbooks, fees or payments for educational therapies, including tutoring or cognitive sk…

1. If a school district is required to repay property taxes paid for school taxes levied on property originally assessed at five million dollars or more because the assessment was subsequently reduced by the action of the property assessment appeal board or judicial action and th…

1. For the school budget year beginning July 1, 2001, and succeeding budget years, if a district’s actual enrollment for the budget year, determined under section 257.6 , is greater than its budget enrollment for the budget year, the district shall be eligible to receive an on-ti…

1. For the budget year commencing July 1, 2016, and succeeding budget years, a school district shall be eligible for a budget adjustment in an amount equal to the difference between the regular program district cost for the budget year and one hundred one percent of the regular p…

1. Property tax adjustment for 1991-1992. a. For the budget year beginning July 1, 1991, the department of management shall calculate for each district the difference between the sum of the revenues generated by the foundation property tax and the additional property tax in the d…

1. There is appropriated each year from the general fund of the state an amount necessary to pay the foundation aid under this chapter , the preschool foundation aid under chapter 256C , supplementary aid under section 257.4, subsection 2 , and adjusted additional property tax le…

1. A property tax equity and relief fund is created as a separate and distinct fund in the state treasury under the control of the department of management. Moneys in the fund include revenues credited to the fund, appropriations made to the fund, and other moneys deposited into …

1. For each fiscal year beginning on or after July 1, 2023, 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…

1. A transportation equity program is established to provide prioritized additional funding for school districts with a transportation cost per pupil that exceeds the statewide adjusted transportation cost per pupil for the same budget year. 2. a. For the budget year beginning Ju…

1. A foundation base supplement fund is created as a separate and distinct fund in the state treasury under the control of the department of management. Moneys in the fund include revenues credited to the fund, appropriations made to the fund, and other moneys deposited into the …

1. State aid payments made pursuant to section 257.16 for a fiscal year shall be reduced by one one-hundred-eightieth for each day of that fiscal year for which the school district begins school before the earliest school start date specified in section 279.10, subsection 1 . 2. …

1. An instructional support program that provides additional funding for school districts is established. A board of directors that wishes to consider participating in the instructional support program shall hold a public hearing on the question of participation. The board shall …

1. The additional funding for the instructional support program for a budget year is limited to an amount not exceeding ten percent of the total of regular program district cost for the budget year and moneys received under section 257.14 as a budget adjustment for the budget yea…

As used in this chapter : 1. “Base year” means the school year ending during the calendar year in which a budget is certified. 2. “Budget adjustment” means an adjustment to the regular program district cost of a school district for school districts in which the regular program di…

1. In order to determine the amount of instructional support state aid and the amount of local funding for the instructional support program for a district, the department of management shall divide the total assessed valuation in the state by the total budget enrollment for the …

1. The department of management shall establish the amount of instructional support property tax to be levied and the amount of instructional support income surtax to be imposed by a district in accordance with the decision of the board under section 257.19 for each school year f…

The director of revenue shall administer the instructional support income surtax imposed under this chapter , and sections 422.4 , 422.20 , sections 422.22 through 422.31 , sections 422.68 , 422.70 , and sections 422.72 through 422.75 shall apply with respect to administration of…

The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21 . 89 Acts, ch 135, §23 Referred to in §257.29 , 298.2

The director of revenue, by the last day of each month, shall deposit all moneys collected and determined by the department of revenue to be instructional support income surtax in the preceding month, and shall credit each district from which the moneys are collected, in the scho…

1. On or before November 15 each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter since January 1 of the same calendar year from taxpayers in each school district in the state which has approved the ins…

The director of the department of administrative services shall draw warrants in payment of the amount of instructional support surtax in the manner provided in section 298.14 . 89 Acts, ch 135, §26 ; 2003 Acts, ch 145, §286 ; 2004 Acts, ch 1101, §30 Referred to in §257.29 , 298.…

1. At the expiration of the period for which the instructional support program was adopted, the program may be extended for a period of not exceeding five or ten years in the manner provided in section 257.18 . 2. If the voters do not approve adoption of the instructional support…

If a school district has approved the use of the instructional support program for a budget year, the district shall not also collect moneys under the additional enrichment amount approved by the voters under chapter 442, Code 1991 , for the budget year. 89 Acts, ch 135, §28 ; 92…

1. An educational improvement program is established to provide additional funding for school districts in which the regular program district cost per pupil for a budget year is one hundred ten percent of the regular program state cost per pupil for the budget year and which have…

1. Amount of tax. a. Except as provided in subsections 2 and 3 , a school district shall cause to be levied each year, for the school general fund, a foundation property tax equal to five dollars and forty cents per thousand dollars of assessed valuation on all taxable property i…

1. A school budget review committee is established in the department of education and consists of the director of the department of education in an ex officio, nonvoting capacity, the director of the department of management, and four members who are knowledgeable in the areas of…

1. The school budget review committee may recommend the revision of any rules, regulations, directives, or forms relating to school district budgeting and accounting, confer with local school boards or their representatives and make recommendations relating to any budgeting or ac…

1. a. An area education agency budget review procedure is established for the school budget review committee created in section 257.30 . The school budget review committee, in addition to its duties under section 257.31 , shall meet and hold hearings each year to review unusual c…

1. If the electors of a school district approved the use of the additional enrichment amount prior to July 1, 1991, under chapter 442, Code 1991 , or section 279.43, Code 1991 , the approval for use of the enrichment amount shall continue in effect until the expiration of the per…

If a school district receives less state school foundation aid under section 257.1 than is due under that section for a base year and the school district uses funds from its cash reserve during the base year to make up for the amount of state aid not paid, the board of directors …

1. a. (1) For fiscal years beginning before July 1, 2024, the department of management shall deduct the amounts calculated for special education support services, media services, area education agency teacher salary supplement district cost, area education agency professional dev…

1. Notwithstanding chapters 256B and 273 and sections of this chapter relating to the moneys available to school districts and area education agencies for special education support services, for each school year, the department of education may direct the department of management…

Media services and educational services provided by a school district or through the area education agency shall be funded, to the extent provided, by an addition to the combined district cost of each school district, determined as follows: 1. For the budget year beginning July 1…

1. For the budget year beginning July 1, 2009, the department of management shall add together the teacher compensation allocation made to each area education agency for the fiscal year beginning July 1, 2008, pursuant to section 284.13, subsection 1 , paragraph “i” , Code 2009, …

1. Boards of school districts, individually or jointly with boards of other school districts, requesting to use a modified supplemental amount for costs in excess of the amount received under section 257.11, subsection 4 , for programs for at-risk students, secondary students who…

As used in this chapter : 1. “Potential dropouts” are resident pupils who are enrolled in a public or nonpublic school who demonstrate poor school adjustment as indicated by two or more of the following: a. High rate of absenteeism, truancy, or frequent tardiness. b. Limited or n…

1. Computation of tax. a. A school district shall cause an additional property tax to be levied each year. The rate of the additional property tax levy in a school district shall be determined by the department of management and shall be calculated to raise the difference between…

1. The board of directors of a school district requesting to use a modified supplemental amount for costs in excess of the funding received under section 257.11, subsection 4 , for programs for at-risk students, secondary students who attend alternative programs and alternative s…

1. Budget. The budget of an adopted program for at-risk students, secondary students who attend alternative programs or alternative schools, or returning dropouts and dropout prevention for a school district, after subtracting funds received under section 257.11, subsection 4 , p…

1. Boards of school districts, individually or jointly with the boards of other school districts, shall annually submit program plans for gifted and talented children programs and budget costs to the department of education and to the applicable gifted and talented children advis…

The program plans submitted by school districts shall be part of the school improvement plan submitted pursuant to section 256.7, subsection 21 , paragraph “a” , and shall include all of the following: 1. Program goals, objectives, and activities to meet the needs of gifted and t…

1. “Gifted and talented children” are those children who are identified as possessing outstanding abilities and who are capable of high performance. Gifted and talented children are children who require appropriate instruction and educational services commensurate with their abil…

1. The board of directors of a school district shall submit applications for approval for the programs to the department not later than November 1 preceding the fiscal year during which the program will be offered. The board shall also submit a copy of the program plans to the gi…

1. The budget of an approved gifted and talented children program for a school district, after subtracting funds received from other sources for that purpose, including any amount designated from the school district’s flexibility account under section 298A.2, subsection 2 , shall…

The area education agencies in which the school districts having approved gifted and talented children programs are located shall cooperate with the school district in the identification and placement of gifted and talented children and may assist school districts in the establis…

1. At the written request of one or more boards of school districts, in an area education agency, the area education agency board shall establish one or more gifted and talented children advisory councils and shall appoint members for four-year staggered terms. The terms of offic…