House File 808 - Introduced
HOUSE FILE 808
BY COMMITTEE ON EDUCATION
(SUCCESSOR TO HSB 240)
A BILL FOR
1 An Act relating to educational programs, funding, tax credits
2 and deductions, open enrollment, supplementary weighting,
3 and including effective date, applicability, and retroactive
4 applicability provisions.
5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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1 DIVISION I
2 EDUCATION PROGRAM STANDARDS AND FUNDING
3 Section 1. Section 256.11, subsection 8, Code 2021, is
4 amended by striking the subsection and inserting in lieu
5 thereof the following:
6 8. a. The state board shall establish a flexible student
7 and school support program to be administered by the director.
8 Under the program, upon request of the board of directors of
9 a public school district or the authorities in charge of an
10 accredited nonpublic school, the director may, for a period
11 not to exceed three years, grant the applicable board of
12 directors or the authority in charge of the nonpublic school
13 the ability to use the flexible student and school support
14 program to implement evidence-based practices in innovative
15 ways to enhance student learning, well-being, and postsecondary
16 success.
17 b. Approval to participate in the flexible student and
18 school support program shall exempt the school district or
19 nonpublic school from one or more of the requirements of
20 the educational program specified in subsection 3, 4, or 5,
21 subsection 6, paragraph “b” or “c”, subsection 7, paragraph “b”
22 or “c”, or the minimum school calendar requirements in section
23 279.10, subsection 1. An exemption shall be granted only
24 if the director deems that the request made is an essential
25 part of an educational program to support student learning,
26 well-being, and postsecondary success; is necessary for the
27 success of the program; and is broadly consistent with the
28 intent of the requirements of the educational program specified
29 in subsection 3, 4, or 5, subsection 6, paragraph “b” or “c”,
30 subsection 7, paragraph “b” or “c”, or the minimum school
31 calendar requirements in section 279.10, subsection 1.
32 c. Approval to participate in the flexible student and
33 school support program shall include authority for a school
34 district to use funds from the school district’s flexibility
35 account under section 298A.2, subsection 2, to implement all or
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1 part of the flexible student and school support program.
2 d. The application for the flexible student and school
3 support program shall include all of the following and
4 be submitted on forms and in a format prescribed by the
5 department:
6 (1) A description of the proposed educational program,
7 including evidence used to design the program and evidence of
8 involvement of board members, parents, students, community
9 members, and staff in development of the program.
10 (2) Program goals and measures of program effectiveness and
11 success, including student success and performance.
12 (3) A plan for program administration, including the use of
13 personnel, facilities, and funding.
14 (4) A plan for evaluation of the proposed program on at
15 least an annual basis, including a plan for program revisions,
16 if necessary.
17 (5) The estimated financial impact of the program on the
18 school district or nonpublic school.
19 e. Approval to participate in the program does not exempt
20 the school district or nonpublic school from federal law or
21 any other requirements of state law that are not specifically
22 exempted by the director.
23 f. Each school district or nonpublic school approved to
24 participate in the flexible student and school support program
25 shall file an annual report with the department on the status
26 of the program on forms and in a format prescribed by the
27 department.
28 g. Participation in the flexible student and school support
29 program may be renewed for additional periods of years, each
30 not to exceed three years. The director may revoke approval of
31 all or part of any application or approved education program
32 if the annual report or any other information available to
33 the department indicates that conditions no longer warrant
34 use of an exemption or funding from the school district’s
35 flexibility account under section 298A.2, subsection 2. Notice
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1 of revocation must be provided by the director to the school
2 district or nonpublic school prior to the beginning of the
3 school year for which participation is revoked.
4 Sec. 2. Section 257.10, subsection 12, paragraph d, Code
5 2021, is amended to read as follows:
6 d. For the budget year beginning July 1, 2014, and
7 succeeding budget years, the use of the funds calculated under
8 this subsection shall comply with the requirements of chapter
9 284 and shall be distributed to teachers pursuant to section
10 284.15. The funds shall be used only to increase the payment
11 for a teacher assigned to a leadership role pursuant to a
12 framework or comparable system approved pursuant to section
13 284.15; to increase the percentages of teachers assigned to
14 leadership roles; to increase the minimum teacher starting
15 salary to thirty-three thousand five hundred dollars; to
16 cover the costs for the time mentor and lead teachers are
17 not providing instruction to students in a classroom; for
18 coverage of a classroom when an initial or career teacher
19 is observing or co-teaching with a teacher assigned to a
20 leadership role; for professional development time to learn
21 best practices associated with the career pathways leadership
22 process; and for other costs associated with a framework or
23 comparable system approved by the department of education under
24 section 284.15 with the goals of improving instruction and
25 elevating the quality of teaching and student learning. If
26 all requirements for the school district for the use of funds
27 calculated under this subsection are met and funds received
28 under this subsection remain unexpended and unobligated at
29 the end of a fiscal year beginning on or after July 1, 2020,
30 the school district may transfer all or a portion of such
31 unexpended and unobligated funds for deposit in the school
32 district’s flexibility account established under section
33 298A.2, subsection 2.
34 Sec. 3. Section 298A.2, subsection 2, paragraph a, Code
35 2021, is amended by adding the following new subparagraph:
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1 NEW SUBPARAGRAPH. (4) Teacher leadership supplement funds
2 received under section 257.10, subsection 12.
3 Sec. 4. Section 298A.2, subsection 2, paragraph c, Code
4 2021, is amended by adding the following new subparagraph:
5 NEW SUBPARAGRAPH. (8) An approved flexible student and
6 school support program under section 256.11, subsection 8.
7 DIVISION II
8 EDUCATION TAX CREDITS AND DEDUCTIONS
9 Sec. 5. Section 422.7, subsection 55, Code 2021, is amended
10 to read as follows:
11 55. A taxpayer who is an eligible educator as defined in
12 section 62(d)(1) of the Internal Revenue Code is allowed to
13 take the deduction for certain expenses of elementary and
14 secondary school teachers allowed under section 62(a)(2)(D) of
15 the Internal Revenue Code, as amended by the federal Emergency
16 Economic Stabilization Act of 2008, Pub. L. No. 110-343, in
17 computing net income for state tax purposes in excess of
18 the amount of the taxpayer’s deduction for certain expenses
19 of elementary and secondary school teachers for federal tax
20 purposes allowed under section 62(a)(2)(D) of the Internal
21 Revenue Code, but not to exceed five hundred dollars.
22 Sec. 6. Section 422.12, subsection 1, Code 2021, is amended
23 by adding the following new paragraph:
24 NEW PARAGRAPH. 0c. “Private instruction” means independent
25 private instruction as defined in section 299A.1, subsection
26 2, paragraph “b”, competent private instruction under section
27 299A.2, or private instruction provided to a resident of this
28 state by a nonlicensed person under section 299A.3.
29 Sec. 7. Section 422.12, subsection 2, paragraph b, Code
30 2021, is amended to read as follows:
31 b. A tuition credit equal to twenty-five percent of the
32 first one two thousand dollars which the taxpayer has paid
33 to others for each dependent in grades kindergarten through
34 twelve, for tuition and textbooks of each dependent in who
35 is receiving private instruction or who is attending an
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1 elementary or secondary school situated in Iowa, which school
2 is accredited or approved under section 256.11, which is not
3 operated for profit, and which adheres to the provisions
4 of the federal Civil Rights Act of 1964 and chapter 216.
5 Notwithstanding any other provision, all other credits allowed
6 under this subsection shall be deducted before the tuition
7 credit under this paragraph. The department, when conducting
8 an audit of a taxpayer’s return, shall also audit the tuition
9 tax credit portion of the tax return.
10 Sec. 8. 2018 Iowa Acts, chapter 1161, section 118, is
11 amended to read as follows:
12 SEC. 118. Section 422.7, subsections 3, 7, 8, 9, 10, 11, 14,
13 15, 16, 20, 22, 24, 25, 26, 30, 35, 36, 37, 39, 39B, 40, 43, 45,
14 49, 53, 55, 56, 57, and 58, Code 2018, are amended by striking
15 the subsections.
16 Sec. 9. EFFECTIVE DATE. This division of this Act, being
17 deemed of immediate importance, takes effect upon enactment.
18 Sec. 10. RETROACTIVE APPLICABILITY. The following apply
19 retroactively to January 1, 2021, for tax years beginning on
20 or after that date:
21 1. The section of this division of this Act amending section
22 422.7, subsection 55.
23 2. The section of this division of this Act amending section
24 422.12, subsection l.
25 3. The section of this division of this Act amending section
26 422.12, subsection 2, paragraph “b”.
27 DIVISION III
28 OPEN ENROLLMENT
29 Sec. 11. Section 256.46, subsection 1, Code 2021, is amended
30 by adding the following new paragraph:
31 NEW PARAGRAPH. i. If the child’s former school or school
32 district, if located in this state, was unable to participate
33 in varsity interscholastic sports as the result of a decision
34 or implementation of a decision of the school board or
35 superintendent.
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1 Sec. 12. Section 282.18, subsection 2, paragraph a, Code
2 2021, is amended to read as follows:
3 a. By March 1 of the preceding school year for students
4 entering grades one through twelve, or by September 1 of the
5 current school year for students entering kindergarten or for
6 prekindergarten students enrolled in special education programs
7 and included in the school district’s basic enrollment under
8 section 257.6, subsection 1, paragraph “a”, subparagraph (1),
9 the parent or guardian shall send notification to the district
10 of residence and the receiving district, on forms prescribed
11 by the department of education, that the parent or guardian
12 intends to enroll the parent’s or guardian’s child in a public
13 school in another school district. If a parent or guardian
14 fails to file a notification that the parent intends to enroll
15 the parent’s or guardian’s child in a public school in another
16 district by the deadline specified in this subsection, the
17 procedures of subsection 4 apply.
18 Sec. 13. Section 282.18, subsection 4, paragraph b, Code
19 2021, is amended to read as follows:
20 b. For purposes of this section, “good cause”:
21 (1) “Good cause” means a change in a child’s residence
22 due to a change in family residence, a change in a child’s
23 residence from the residence of one parent or guardian to
24 the residence of a different parent or guardian, a change
25 in the state in which the family residence is located, a
26 change in a child’s parents’ marital status, a guardianship
27 or custody proceeding, placement in foster care, adoption,
28 participation in a foreign exchange program, initial placement
29 of a prekindergarten student in a special education program
30 requiring specially designed instruction, or participation
31 in a substance abuse or mental health treatment program, a
32 change in the status of a child’s resident district such as
33 removal of accreditation by the state board, surrender of
34 accreditation, or permanent closure of a nonpublic school,
35 revocation of a charter school contract as provided in section
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1 256F.8, the failure of negotiations for a whole grade sharing,
2 reorganization, dissolution agreement, or the rejection of a
3 current whole grade sharing agreement, or reorganization plan,
4 or if the child’s assigned attendance center in the district of
5 residence is identified as in significant need for improvement.
6 If the good cause relates to a change in status of a child’s
7 school district of residence, however, action by a parent
8 or guardian must be taken to file the notification within
9 forty-five days of the last board action or within thirty days
10 of the certification of the election, whichever is applicable
11 to the circumstances.
12 (2) “Significant need for improvement” means a school
13 attendance center designated by the department of education
14 under the priority category under the Iowa school performance
15 profiles for two or more of the immediately preceding school
16 years or identified for comprehensive support and improvement
17 under the federal Every Student Succeeds Act, Pub. L. No.
18 114-95, or an equivalent objective federal standard, for two or
19 more of the immediately preceding school years.
20 Sec. 14. Section 282.18, subsection 5, Code 2021, is amended
21 to read as follows:
22 5. Open enrollment applications filed after March 1
23 of the preceding school year that do not qualify for good
24 cause as provided in subsection 4 shall be subject to the
25 approval of the board of the resident district and the board
26 of the receiving district. The parent or guardian shall send
27 notification to the district of residence and the receiving
28 district that the parent or guardian seeks to enroll the
29 parent’s or guardian’s child in the receiving district. A
30 decision of either board to deny an application filed under
31 this subsection involving repeated acts of harassment of the
32 student that the resident district cannot adequately address,
33 a consistent failure of the resident district to reasonably
34 respond to a student’s failure to meet basic academic standards
35 after notice provided by a parent or guardian, or a serious
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1 health condition of the student that the resident district
2 cannot adequately address is subject to appeal under section
3 290.1. The state board shall adopt by rule the criteria
4 for determining a resident district’s consistent failure
5 to reasonably respond to a student’s failure to meet basic
6 academic standards and shall exercise broad discretion to
7 achieve just and equitable results that are in the best
8 interest of the affected child or children.
9 Sec. 15. Section 282.18, subsection 9, paragraphs a, b, and
10 c, Code 2021, are amended to read as follows:
11 a. If a parent or guardian of a child, who is participating
12 in open enrollment under this section, moves to a different
13 school district during the course of either district’s academic
14 year, the child’s first district of residence as determined on
15 the date specified in section 257.6, subsection 1, shall be
16 responsible for payment of the cost per pupil plus weightings
17 or special education costs to the receiving school district for
18 the balance of the school year in which the move took place.
19 The new district of residence shall be responsible for the
20 payments during succeeding years.
21 b. If a request to transfer is due to a change in family
22