Bill Text: IA HF165 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to violations of school instructional time requirements for the school year beginning July 1, 2020, by restricting the collection of or providing for the refund of certain taxes, and including effective date and retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-01-22 - Introduced, referred to Education. H.J. 182. [HF165 Detail]
Download: Iowa-2021-HF165-Introduced.html
House
File
165
-
Introduced
HOUSE
FILE
165
BY
SHIPLEY
A
BILL
FOR
An
Act
relating
to
violations
of
school
instructional
time
1
requirements
for
the
school
year
beginning
July
1,
2020,
by
2
restricting
the
collection
of
or
providing
for
the
refund
of
3
certain
taxes,
and
including
effective
date
and
retroactive
4
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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Section
1.
SCHOOL
DISTRICT
TAX
REDUCTIONS
OR
REFUNDS
FOR
1
VIOLATIONS
OF
INSTRUCTIONAL
TIME
REQUIREMENTS.
2
1.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
3
ending
June
30,
2021,
the
amount
of
foundation
property
4
tax
levied
under
section
257.3
and
the
amount
of
additional
5
property
tax
levied
under
section
257.4
shall
each
be
reduced
6
by
one
one-hundred-eightieth
for
each
day
of
that
fiscal
year
7
for
which
the
school
district
provided
instruction
primarily
8
through
remote-learning
opportunities
without
an
approved
9
waiver
from
the
department
of
education
for
such
method
of
10
instruction
in
accordance
with
the
requirements
of
2020
Iowa
11
Acts,
chapter
1107;
section
279.10;
the
governor’s
proclamation
12
of
a
public
health
disaster
emergency
issued
July
17,
2020;
13
and
subsequent
applicable
proclamations
of
a
public
health
14
disaster
emergency
issued
by
the
governor
pursuant
to
section
15
29C.6
and
related
to
COVID-19.
The
department
of
management
16
shall
certify
the
school
district’s
adjusted
property
tax
17
amounts
to
the
board
of
directors
of
the
school
district
and
18
the
appropriate
county
auditors.
In
lieu
of
reductions
in
the
19
amount
levied
under
section
257.3
or
257.4,
the
school
district
20
may
elect
to
refund
the
proportionate
amount
of
reduced
taxes
21
to
each
property-tax
payer
in
the
district.
22
b.
If
necessary
to
effectuate
the
reductions
required
under
23
paragraph
“a”,
the
department
of
management
shall
adjust
the
24
amount
of
property
taxes
levied
by
the
school
district
under
25
sections
257.3
and
257.4
for
the
fiscal
year
beginning
July
1,
26
2021,
and
ending
June
30,
2022.
27
c.
Reductions
of
property
taxes
under
this
section
shall
28
continue
to
be
deemed
property
taxes
collected
for
the
purposes
29
of
the
school
foundation
program
under
chapter
257
and
shall
30
not
result
in
an
adjustment
in
state
aid
paid
to
the
school
31
district
under
section
257.16.
32
2.
The
department
of
management
shall
prorate
a
reduction
33
made
pursuant
to
this
section
to
account
for
an
attendance
34
center
in
a
school
district
that
is
approved
to
maintain
a
35
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year-round
school
calendar
under
section
279.10,
subsection
2.
1
Sec.
2.
PHYSICAL
PLANT
AND
EQUIPMENT
LEVY
REDUCTIONS
OR
2
REFUNDS
FOR
VIOLATIONS
OF
INSTRUCTIONAL
TIME
REQUIREMENTS.
3
1.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
4
ending
June
30,
2021,
the
amount
of
physical
plant
and
5
equipment
property
tax
levied
under
section
298.2
shall
be
6
reduced
by
one
one-hundred-eightieth
for
each
day
of
that
7
fiscal
year
for
which
the
school
district
provided
instruction
8
primarily
through
remote-learning
opportunities
without
an
9
approved
waiver
from
the
department
of
education
for
such
10
method
of
instruction
in
accordance
with
the
requirements
of
11
2020
Iowa
Acts,
chapter
1107;
section
279.10;
the
governor’s
12
proclamation
of
a
public
health
disaster
emergency
issued
July
13
17,
2020;
and
subsequent
applicable
proclamations
of
a
public
14
health
disaster
emergency
issued
by
the
governor
pursuant
15
to
section
29C.6
and
related
to
COVID-19.
The
department
16
of
management
shall
certify
the
school
district’s
adjusted
17
property
tax
amount
to
the
board
of
directors
of
the
school
18
district
and
the
appropriate
county
auditors.
In
lieu
of
19
reductions
in
the
amount
levied
under
section
298.2,
the
school
20
district
may
elect
to
refund
the
proportionate
amount
of
21
reduced
taxes
to
each
property
tax
payer
in
the
district.
22
b.
If
necessary
to
effectuate
the
reductions
required
under
23
paragraph
“a”,
the
department
of
management
shall
adjust
the
24
amount
of
property
taxes
levied
by
the
school
district
under
25
section
298.2
for
the
fiscal
year
beginning
July
1,
2021,
and
26
ending
June
30,
2022.
27
2.
The
department
of
management
shall
prorate
a
reduction
28
made
pursuant
to
this
section
to
account
for
an
attendance
29
center
in
a
school
district
that
is
approved
to
maintain
a
30
year-round
school
calendar
under
section
279.10,
subsection
2.
31
Sec.
3.
SECURE
AN
ADVANCED
VISION
FOR
EDUCATION
FUND
REVENUE
32
REDUCTION
FOR
VIOLATIONS
OF
INSTRUCTIONAL
TIME
REQUIREMENTS.
33
1.
a.
For
the
fiscal
year
beginning
July
1,
2020,
and
34
ending
June
30,
2021,
the
amount
of
revenue
received
by
35
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165
a
school
district
from
the
secure
an
advanced
vision
for
1
education
fund
under
section
423F.2,
subsection
3,
paragraph
2
“a”,
shall
be
reduced
by
one
one-hundred-eightieth
for
each
3
day
of
that
fiscal
year
for
which
the
school
district
provided
4
instruction
primarily
through
remote-learning
opportunities
5
without
an
approved
waiver
from
the
department
of
education
for
6
such
method
of
instruction
in
accordance
with
the
requirements
7
of
2020
Iowa
Acts,
chapter
1107;
section
279.10;
the
governor’s
8
proclamation
of
a
public
health
disaster
emergency
issued
July
9
17,
2020;
and
subsequent
applicable
proclamations
of
a
public
10
health
disaster
emergency
issued
by
the
governor
pursuant
to
11
section
29C.6
and
related
to
COVID-19.
12
b.
The
amount
of
the
reductions
under
paragraph
“a”
shall
13
be
allocated
and
paid
on
a
per
pupil
basis
to
those
school
14
districts
for
which
a
reduction
was
not
imposed
under
this
15
section.
16
c.
If
necessary
to
effectuate
the
reductions
required
under
17
paragraph
“a”,
the
department
of
revenue
shall
adjust
the
18
amount
of
revenue
received
by
a
school
district
from
the
secure
19
an
advanced
vision
for
education
fund
under
section
423F.2,
20
subsection
3,
paragraph
“a”,
for
the
fiscal
year
beginning
July
21
1,
2021,
and
ending
June
30,
2022,
and
allocate
the
reductions
22
according
to
paragraph
“b”
of
this
subsection.
23
2.
The
department
of
revenue
shall
prorate
a
reduction
made
24
pursuant
to
this
section
to
account
for
an
attendance
center
25
in
a
school
district
that
is
approved
to
maintain
a
year-round
26
school
calendar
under
section
279.10,
subsection
2.
27
Sec.
4.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
28
importance,
takes
effect
upon
enactment.
29
Sec.
5.
RETROACTIVE
APPLICABILITY.
This
Act
applies
30
retroactively
to
July
1,
2020,
for
the
school
year
beginning
31
on
that
date.
32
EXPLANATION
33
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
34
the
explanation’s
substance
by
the
members
of
the
general
assembly.
35
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This
bill
relates
to
violations
of
school
instructional
time
1
requirements
for
the
school
year
beginning
July
1,
2020,
by
2
restricting
the
collection
of
or
providing
for
the
refund
of
3
certain
taxes.
4
The
bill
provides
that
for
the
fiscal
year
beginning
5
July
1,
2020,
the
amount
of
foundation
property
tax
and
the
6
amount
of
additional
property
tax
shall
each
be
reduced
by
7
1/180th
for
each
day
of
that
fiscal
year
for
which
the
school
8
district
provided
instruction
primarily
through
remote-learning
9
opportunities
without
an
approved
waiver
from
the
department
10
of
education
for
such
method
of
instruction
in
accordance
with
11
the
requirements
of
2020
Iowa
Acts,
chapter
1107;
Code
section
12
279.10;
and
the
proclamations
of
a
public
health
disaster
13
emergency
issued
by
the
governor
related
to
COVID-19.
In
14
lieu
of
reductions
required
by
the
bill,
the
school
district
15
may
elect
to
refund
the
proportionate
amount
of
reduced
taxes
16
to
each
property-tax
payer
in
the
district.
Additionally,
17
if
necessary
to
effectuate
the
reductions
required
under
the
18
bill,
the
department
of
management
shall
adjust
the
amount
of
19
property
taxes
levied
by
the
school
district
for
the
fiscal
20
year
beginning
July
1,
2021.
The
bill
provides
for
prorated
21
reductions
for
schools
approved
to
maintain
a
year-round
school
22
calendar.
23
For
the
fiscal
year
beginning
July
1,
2020,
the
bill
provides
24
that
the
amount
of
physical
plant
and
equipment
property
25
tax
levied
shall
be
reduced
by
1/180th
for
each
day
of
that
26
fiscal
year
for
which
the
school
district
provided
instruction
27
primarily
through
remote-learning
opportunities
without
an
28
approved
waiver
from
the
department
of
education
for
such
29
method
of
instruction
in
accordance
with
the
requirements
of
30
2020
Iowa
Acts,
chapter
1107;
Code
section
279.10;
and
the
31
proclamations
of
a
public
health
disaster
emergency
issued
32
by
the
governor
related
to
COVID-19.
In
lieu
of
reductions
33
in
the
amount
levied,
the
school
district
may
elect
to
34
refund
the
proportionate
amount
of
reduced
taxes
to
each
35
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165
property-tax
payer
in
the
district.
If
necessary
to
effectuate
1
the
reductions
required
under
the
bill,
the
department
of
2
management
shall
adjust
the
amount
of
property
taxes
levied
by
3
the
school
district
for
the
fiscal
year
beginning
July
1,
2021.
4
The
bill
provides
for
prorated
reductions
for
schools
approved
5
to
maintain
a
year-round
school
calendar.
6
For
the
fiscal
year
beginning
July
1,
2020,
and
ending
June
7
30,
2021,
the
bill
provides
that
the
amount
of
revenue
received
8
by
a
school
district
from
the
secure
an
advanced
vision
for
9
education
(SAVE)
fund
shall
be
reduced
by
1/180th
for
each
day
10
of
that
fiscal
year
for
which
the
school
district
provided
11
instruction
primarily
through
remote-learning
opportunities
12
without
an
approved
waiver
from
the
department
of
education
for
13
such
method
of
instruction
in
accordance
with
the
requirements
14
of
2020
Iowa
Acts,
chapter
1107;
Code
section
279.10;
and
the
15
proclamations
of
a
public
health
disaster
emergency
issued
16
by
the
governor
related
to
COVID-19.
The
amount
of
the
17
reductions
under
the
bill
shall
be
allocated
and
paid
on
a
per
18
pupil
basis
to
those
school
districts
for
which
a
reduction
19
was
not
imposed.
If
necessary
to
effectuate
the
reductions,
20
the
department
of
revenue
shall
adjust
the
amount
of
revenue
21
received
by
a
school
district
from
the
SAVE
fund
for
the
fiscal
22
year
beginning
July
1,
2021,
and
allocate
the
reductions
to
23
those
school
districts
for
which
a
reduction
was
not
imposed.
24
The
bill
provides
for
prorated
reductions
for
schools
approved
25
to
maintain
a
year-round
school
calendar.
26
The
bill
takes
effect
upon
enactment
and
applies
27
retroactively
to
July
1,
2020,
for
the
school
year
beginning
28
on
that
date.
29
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