Bill Text: IA HF84 | 2015-2016 | 86th General Assembly | Introduced
Bill Title: A bill for an act establishing a transportation cost supplement program for school districts, authorizing the imposition of a transportation cost supplement property tax and income surtax, and including applicability provisions.
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: (Introduced - Dead) 2015-02-03 - Passed subcommittee. [HF84 Detail]
Download: Iowa-2015-HF84-Introduced.html
House File 84 - Introduced HOUSE FILE BY SHEETS, GASSMAN, HEATON, MOMMSEN, MAXWELL, and HANSON A BILL FOR 1 An Act establishing a transportation cost supplement program 2 for school districts, authorizing the imposition of a 3 transportation cost supplement property tax and income 4 surtax, and including applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1201HH (5) 86 md/sc PAG LIN 1 1 Section 1. Section 275.12, subsection 5, Code 2015, is 1 2 amended to read as follows: 1 3 5. The petition may include a provision that the 1 4 voter=approved physical plant and equipment levy provided in 1 5 section 298.2, the transportation cost supplement program 1 6 provided in section 298.17, or both, will be voted upon at the 1 7 election conducted under section 275.18. The petition may also 1 8 include a provision that the revenue purpose statement provided 1 9 in section 423F.3 will be voted upon at the election conducted 1 10 under section 275.18. 1 11 Sec. 2. Section 298.14, unnumbered paragraphs 1 and 2, Code 1 12 2015, are amended to read as follows: 1 13 For each fiscal year, the cumulative total of the percents of 1 14 surtax approved by the board of directors of a school district 1 15 and collected by the department of revenue under sections 1 16 257.21, 257.29,and298.2, and 298.17, and the enrichment 1 17 surtax under section 442.15, Code 1989, and an income surtax 1 18 collected by a political subdivision under chapter 422D, shall 1 19 not exceed twenty percent. 1 20 A school district income surtax fund is created in the 1 21 office of treasurer of state. Income surtaxes collected by the 1 22 department of revenue under sections 257.21, 257.29,and298.2, 1 23 and 298.17, and section 442.15, Code 1989, shall be deposited 1 24 in the school district income surtax fund to the credit of each 1 25 school district. A separate accounting of each surtax, by 1 26 school district, shall be maintained. 1 27 Sec. 3. NEW SECTION. 298.17 Transportation cost supplement 1 28 program ==== election. 1 29 1. a. A transportation cost supplement program is 1 30 established to provide additional funding for school districts 1 31 in which the district transportation costs per pupil exceed the 1 32 state average transportation costs per pupil, as those amounts 1 33 are determined under section 257.31, subsection 17, paragraph 1 34 "c". 1 35 b. The board of directors of a school district that 2 1 satisfies the criteria of paragraph "a", may direct the 2 2 county commissioner of elections to submit the question of 2 3 participation in the transportation cost supplement program to 2 4 the registered voters of the school district at an election 2 5 held on a date specified in section 39.2, subsection 4, 2 6 paragraph "c". The question submitted to the voters of the 2 7 school district shall specify the period of consecutive years 2 8 that the school district may participate in the program, 2 9 if otherwise eligible under paragraph "a", not to exceed 2 10 ten consecutive years. If a majority of those voting on 2 11 the question favors participation in the program, the board 2 12 shall adopt a resolution to participate and shall certify the 2 13 results of the election to the department of management and the 2 14 district shall participate in the program. If a majority of 2 15 those voting on the question does not favor participation, the 2 16 district shall not participate in the program. 2 17 2. The transportation cost supplement program shall provide 2 18 additional revenues each fiscal year not to exceed an amount 2 19 equal to the district's actual enrollment used to calculate 2 20 the district's average transportation costs per pupil under 2 21 section 257.31, subsection 17, paragraph "c", multiplied by 2 22 the remainder of the district's average transportation costs 2 23 per pupil minus the state average transportation costs per 2 24 pupil, as those amounts are determined under section 257.31, 2 25 subsection 17, paragraph "c". However, such resulting amount 2 26 shall be reduced by the amount of transportation assistance 2 27 aid received by the district under section 257.31, subsection 2 28 17, for the same budget year, as defined in section 257.2, if 2 29 applicable. Certification of a district's participation for a 2 30 budget year, the method of funding, and the amount to be raised 2 31 shall be made to the department of management not later than 2 32 April 15 of the base year, as defined in section 257.2. 2 33 3. The transportation cost supplement program shall be 2 34 funded by either a transportation cost supplement property 2 35 tax or by the combination of a transportation cost supplement 3 1 property tax and a transportation cost supplement income 3 2 surtax. The method of raising the transportation cost 3 3 supplement program moneys shall be determined by the board. 3 4 Subject to the limitation in section 298.14, if the board 3 5 uses a combination of a transportation property tax and a 3 6 transportation cost supplement income surtax, the board shall 3 7 determine the percent of income surtax to be imposed, expressed 3 8 as full percentage points, not to exceed twenty percent. 3 9 4. The department of management shall establish the amount 3 10 of the transportation cost supplement property tax to be levied 3 11 or the amount of the combination of the transportation cost 3 12 supplement property tax to be levied and the amount of the 3 13 transportation cost supplement income surtax to be imposed for 3 14 each school year that the transportation cost supplement amount 3 15 is authorized and the school district eligible under subsection 3 16 1, paragraph "a". The transportation cost supplement property 3 17 tax and income surtax, if an income surtax is imposed, shall be 3 18 levied and imposed, collected, and paid to the school district 3 19 in the manner provided for the instructional support program in 3 20 sections 257.21 through 257.26. 3 21 5. Revenues received by a school district from a 3 22 transportation cost supplement property tax or income surtax 3 23 imposed under this section shall be deposited in the general 3 24 fund of the school district and expended only for the cost 3 25 of repairing, maintaining, and fueling school district 3 26 transportation equipment and school buses, as defined in 3 27 section 321.1, subsection 69. Revenues received by a school 3 28 district under this section are miscellaneous income. 3 29 6. Except for an adjustment in the total amount authorized 3 30 to be collected under subsection 2, participation in the 3 31 transportation cost supplement program under this section shall 3 32 not affect a school district's eligibility for transportation 3 33 assistance under section 257.31, subsection 17. 3 34 7. Once approved at an election, the authority of the 3 35 board to use the transportation cost supplement program 4 1 shall continue, subject to the period of years authorized at 4 2 election, until the board votes to discontinue the program or 4 3 the voters of the school district by majority vote order the 4 4 discontinuance of the program. The board shall submit at an 4 5 election held on a date specified in section 39.2, subsection 4 6 4, paragraph "c", the question of whether to discontinue the 4 7 program upon the receipt of a petition signed by not less than 4 8 one hundred eligible electors or thirty percent of the number 4 9 of electors voting at the last preceding school election, 4 10 whichever is greater. 4 11 8. Participation in the transportation cost supplement 4 12 program is not affected by a change in the boundaries of the 4 13 school district. If each school district involved in a school 4 14 reorganization under chapter 275 has approved a transportation 4 15 cost supplement program, and if the voters have not voted upon 4 16 the question of participation in the program in the reorganized 4 17 district, the program shall be in effect for the reorganized 4 18 district that has been approved for the least amount and the 4 19 shortest time in any of the districts. 4 20 Sec. 4. APPLICABILITY. This Act applies to school budget 4 21 years beginning on or after July 1, 2016. 4 22 EXPLANATION 4 23 The inclusion of this explanation does not constitute agreement with 4 24 the explanation's substance by the members of the general assembly. 4 25 This bill establishes a transportation cost supplement 4 26 program to provide additional funding for school districts 4 27 in which the district transportation costs per pupil exceed 4 28 the state average transportation costs per pupil. Under the 4 29 bill, the board of directors of such a school district may 4 30 direct the county commissioner of elections to submit the 4 31 question of participation in the program to the registered 4 32 voters of the school district. The question submitted to the 4 33 voters shall specify the period of consecutive years that the 4 34 school district may participate in the program not to exceed 10 4 35 consecutive years. 5 1 The transportation cost supplement program provides 5 2 additional revenue each fiscal year not to exceed an amount 5 3 equal to the district's actual enrollment used to calculate 5 4 the district's average transportation costs, multiplied by 5 5 the remainder of the district's average transportation costs 5 6 per pupil minus the state average transportation costs per 5 7 pupil. This amount is required to be reduced by the amount of 5 8 transportation assistance aid received by the district under 5 9 current Code section 257.31(17), if any, for the same budget 5 10 year. 5 11 The bill authorizes the transportation cost supplement 5 12 program to be funded by either a transportation cost supplement 5 13 property tax or by the combination of a transportation cost 5 14 supplement property tax and a transportation cost supplement 5 15 income surtax. An income surtax imposed as part of the 5 16 transportation cost supplement program is subject to the 20 5 17 percent cumulative income surtax cap under Code section 298.14. 5 18 Revenues received by a school district from a transportation 5 19 cost supplement property tax or income surtax shall be 5 20 deposited in the general fund of the school district and 5 21 expended only for the cost of repairing, maintaining, and 5 22 fueling school district transportation equipment and school 5 23 buses, as defined in Code section 321.1(69). Revenues received 5 24 by a school district under this section are miscellaneous 5 25 income. 5 26 The bill provides that the transportation cost supplement 5 27 program may be discontinued by either school board action or 5 28 by petition and election and includes provisions relating to 5 29 participation in the transportation cost supplement program by 5 30 school districts involved in a school reorganization under Code 5 31 chapter 275. 5 32 The bill applies to school budget years beginning on or after 5 33 July 1, 2016. LSB 1201HH (5) 86 md/sc
