Bill Text: IA HF847 | 2021-2022 | 89th General Assembly | Enrolled

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Bill Title: A bill for an act modifying provisions relating to city and county powers and educational programs, requirements, funding, tax credits and deductions, open enrollment, supplementary weighting, and including effective date, applicability, and retroactive applicability provisions. (Formerly HF 808, HSB 240.) Effective date: Enactment, 07/01/2021. Applicability date: 07/01/2021, 07/01/2020, 01/01/2021.

Spectrum: Committee Bill

Status: (Passed) 2021-05-20 - Signed by Governor. H.J. 1211. [HF847 Detail]

Download: Iowa-2021-HF847-Enrolled.html

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House File 847 - Enrolled
House File 847
AN ACT
MODIFYING PROVISIONS RELATING TO CITY AND COUNTY POWERS AND
EDUCATIONAL PROGRAMS, REQUIREMENTS, FUNDING, TAX CREDITS AND
DEDUCTIONS, OPEN ENROLLMENT, SUPPLEMENTARY WEIGHTING, AND
INCLUDING EFFECTIVE DATE, APPLICABILITY, AND RETROACTIVE
APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
EDUCATION PROGRAM STANDARDS AND FUNDING
Section 1. Section 256.11, subsection 8, Code 2021, is
amended by striking the subsection and inserting in lieu
thereof the following:
8. a. The state board shall establish a flexible student
and school support program to be administered by the director.
Under the program, upon request of the board of directors of

House File 847, p. 2
a public school district or the authorities in charge of an
accredited nonpublic school, the director may, for a period
not to exceed three years, grant the applicable board of
directors or the authority in charge of the nonpublic school
the ability to use the flexible student and school support
program to implement evidence-based practices in innovative
ways to enhance student learning, well-being, and postsecondary
success.
b. Approval to participate in the flexible student and
school support program shall exempt the school district or
nonpublic school from one or more of the requirements of
the educational program specified in subsection 3, 4, or 5,
subsection 6, paragraph “b” or “c” , subsection 7, paragraph “b”
or “c” , or the minimum school calendar requirements in section
279.10, subsection 1. An exemption shall be granted only
if the director deems that the request made is an essential
part of an educational program to support student learning,
well-being, and postsecondary success; is necessary for the
success of the program; and is broadly consistent with the
intent of the requirements of the educational program specified
in subsection 3, 4, or 5, subsection 6, paragraph “b” or “c” ,
subsection 7, paragraph “b” or “c” , or the minimum school
calendar requirements in section 279.10, subsection 1.
c. Approval to participate in the flexible student and
school support program shall include authority for a school
district to use funds from the school district’s flexibility
account under section 298A.2, subsection 2, to implement all or
part of the flexible student and school support program.
d. The application for the flexible student and school
support program shall include all of the following and
be submitted on forms and in a format prescribed by the
department:
(1) A description of the proposed educational program,
including evidence used to design the program and evidence of
involvement of board members, parents, students, community
members, and staff in development of the program.
(2) Program goals and measures of program effectiveness and
success, including student success and performance.

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(3) A plan for program administration, including the use of
personnel, facilities, and funding.
(4) A plan for evaluation of the proposed program on at
least an annual basis, including a plan for program revisions,
if necessary.
(5) The estimated financial impact of the program on the
school district or nonpublic school.
e. Approval to participate in the program does not exempt
the school district or nonpublic school from federal law or
any other requirements of state law that are not specifically
exempted by the director.
f. Each school district or nonpublic school approved to
participate in the flexible student and school support program
shall file an annual report with the department on the status
of the program on forms and in a format prescribed by the
department.
g. Participation in the flexible student and school support
program may be renewed for additional periods of years, each
not to exceed three years. The director may revoke approval of
all or part of any application or approved education program
if the annual report or any other information available to
the department indicates that conditions no longer warrant
use of an exemption or funding from the school district’s
flexibility account under section 298A.2, subsection 2. Notice
of revocation must be provided by the director to the school
district or nonpublic school prior to the beginning of the
school year for which participation is revoked.
Sec. 2. Section 257.10, subsection 12, paragraph d, Code
2021, is amended to read as follows:
d. For the budget year beginning July 1, 2014, and
succeeding budget years, the use of the funds calculated under
this subsection shall comply with the requirements of chapter
284 and shall be distributed to teachers pursuant to section
284.15 . The funds shall be used only to increase the payment
for a teacher assigned to a leadership role pursuant to a
framework or comparable system approved pursuant to section
284.15 ; to increase the percentages of teachers assigned to
leadership roles; to increase the minimum teacher starting
salary to thirty-three thousand five hundred dollars; to

House File 847, p. 4
cover the costs for the time mentor and lead teachers are
not providing instruction to students in a classroom; for
coverage of a classroom when an initial or career teacher
is observing or co-teaching with a teacher assigned to a
leadership role; for professional development time to learn
best practices associated with the career pathways leadership
process; and for other costs associated with a framework or
comparable system approved by the department of education under
section 284.15 with the goals of improving instruction and
elevating the quality of teaching and student learning. If
all requirements for the school district for the use of funds
calculated under this subsection are met and funds received
under this subsection remain unexpended and unobligated at
the end of a fiscal year beginning on or after July 1, 2020,
the school district may transfer all or a portion of such
unexpended and unobligated funds for deposit in the school
district’s flexibility account established under section
298A.2, subsection 2.
Sec. 3. Section 284.3A, Code 2021, is amended by adding the
following new subsection:
NEW SUBSECTION . 5. Notwithstanding any other provision of
law to the contrary, if a school district has funds received
for any fiscal year beginning before July 1, 2022, under
section 257.10, subsection 9, or section 257.37A, subsection
1, that remain unexpended and unobligated at the conclusion of
the fiscal year beginning July 1, 2021, the portion of such
unexpended and unobligated funds that exceeds an amount equal
to five percent of the amount received by the school district
under section 257.10, subsection 9, or section 257.37A,
subsection 1, for the fiscal year beginning July 1, 2021,
shall be allocated and paid to the school district employees
otherwise eligible to receive funds under this section on a per
employee basis determined based on each eligible employee’s
full-time or part-time employment status. This subsection is
repealed July 1, 2023.
Sec. 4. Section 298A.2, subsection 2, paragraph a, Code
2021, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (4) Teacher leadership supplement funds
received under section 257.10, subsection 12.

House File 847, p. 5
Sec. 5. Section 298A.2, subsection 2, paragraph c, Code
2021, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (8) An approved flexible student and
school support program under section 256.11, subsection 8.
DIVISION II
EDUCATION TAX CREDITS AND DEDUCTIONS
Sec. 6. Section 422.7, subsection 55, Code 2021, is amended
to read as follows:
55. A taxpayer who is an eligible educator as defined in
section 62(d)(1) of the Internal Revenue Code is allowed to
take the deduction for certain expenses of elementary and
secondary school teachers allowed under section 62(a)(2)(D) of
the Internal Revenue Code , as amended by the federal Emergency
Economic Stabilization Act of 2008, Pub. L. No. 110-343, in
computing net income for state tax purposes in excess of
the amount of the taxpayer’s deduction for certain expenses
of elementary and secondary school teachers for federal tax
purposes allowed under section 62(a)(2)(D) of the Internal
Revenue Code, but not to exceed five hundred dollars .
Sec. 7. Section 422.12, subsection 1, Code 2021, is amended
by adding the following new paragraph:
NEW PARAGRAPH . 0c. “Private instruction” means independent
private instruction as defined in section 299A.1, subsection
2, paragraph “b” , competent private instruction under section
299A.2, or private instruction provided to a resident of this
state by a nonlicensed person under section 299A.3.
Sec. 8. Section 422.12, subsection 2, paragraph b, Code
2021, is amended to read as follows:
b. A tuition credit equal to twenty-five percent of the
first one two thousand dollars which the taxpayer has paid
to others for each dependent in grades kindergarten through
twelve, for tuition and textbooks of each dependent in who
is receiving private instruction or who is attending an
elementary or secondary school situated in Iowa, which school
is accredited or approved under section 256.11 , which is not
operated for profit, and which adheres to the provisions
of the federal Civil Rights Act of 1964 and chapter 216 .
Notwithstanding any other provision, all other credits allowed
under this subsection shall be deducted before the tuition

House File 847, p. 6
credit under this paragraph. The department, when conducting
an audit of a taxpayer’s return, shall also audit the tuition
tax credit portion of the tax return.
Sec. 9. 2018 Iowa Acts, chapter 1161, section 118, is
amended to read as follows:
SEC. 118. Section 422.7, subsections 3, 7, 8, 9, 10, 11, 14,
15, 16, 20, 22, 24, 25, 26, 30, 35, 36, 37, 39, 39B, 40, 43, 45,
49, 53, 55, 56, 57, and 58 , Code 2018, are amended by striking
the subsections.
Sec. 10. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
Sec. 11. RETROACTIVE APPLICABILITY. The following apply
retroactively to January 1, 2021, for tax years beginning on
or after that date:
1. The section of this division of this Act amending section
422.7, subsection 55.
2. The section of this division of this Act amending section
422.12, subsection l.
3. The section of this division of this Act amending section
422.12, subsection 2, paragraph “b”.
DIVISION III
OPEN ENROLLMENT
Sec. 12. Section 256.46, subsection 1, Code 2021, is amended
by adding the following new paragraph:
NEW PARAGRAPH . i. If the child’s former school or school
district, if located in this state, was unable to participate
in varsity interscholastic sports as the result of a decision
or implementation of a decision of the school board or
superintendent.
Sec. 13. Section 282.18, subsection 2, paragraph a, Code
2021, is amended to read as follows:
a. By March 1 of the preceding school year for students
entering grades one through twelve, or by September 1 of the
current school year for students entering kindergarten or for
prekindergarten students enrolled in special education programs
and included in the school district’s basic enrollment under
section 257.6, subsection 1, paragraph “a” , subparagraph (1) ,
the parent or guardian shall send notification to the district
of residence and the receiving district, on forms prescribed

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by the department of education, that the parent or guardian
intends to enroll the parent’s or guardian’s child in a public
school in another school district. If a parent or guardian
fails to file a notification that the parent intends to enroll
the parent’s or guardian’s child in a public school in another
district by the deadline specified in this subsection , the
procedures of subsection 4 apply.
Sec. 14. Section 282.18, subsection 4, paragraph b, Code
2021, is amended to read as follows:
b. For purposes of this section , “good cause” :
(1) “Good cause” means a change in a child’s residence
due to a change in family residence, a change in a child’s
residence from the residence of one parent or guardian to
the residence of a different parent or guardian, a change
in the state in which the family residence is located, a
change in a child’s parents’ marital status, a guardianship
or custody proceeding, placement in foster care, adoption,
participation in a foreign exchange program, initial placement
of a prekindergarten student in a special education program
requiring specially designed instruction, or participation
in a substance abuse or mental health treatment program, a
change in the status of a child’s resident district such as
removal of accreditation by the state board, surrender of
accreditation, or permanent closure of a nonpublic school,
revocation of a charter school contract as provided in section
256F.8 , the failure of negotiations for a whole grade sharing,
reorganization, dissolution agreement , or the rejection of a
current whole grade sharing agreement, or reorganization plan ,
or if the child’s assigned attendance center in the district of
residence is identified as in significant need for improvement .
If the good cause relates to a change in status of a child’s
school district of residence, however, action by a parent
or guardian must be taken to file the notification within
forty-five days of the last board action or within thirty days
of the certification of the election, whichever is applicable
to the circumstances.
(2) “Significant need for improvement” means a school
attendance center designated by the department of education
under the priority category under the Iowa school performance

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profiles for two or more of the immediately preceding school
years or identified for comprehensive support and improvement
under the federal Every Student Succeeds Act, Pub. L. No.
114-95, or an equivalent objective federal standard, for two or
more of the immediately preceding school years.
Sec. 15. Section 282.18, subsection 5, Code 2021, is amended
to read as follows:
5. Open enrollment applications filed after March 1
of the preceding school year that do not qualify for good
cause as provided in subsection 4 shall be subject to the
approval of the board of the resident district and the board
of the receiving district. The parent or guardian shall send
notification to the district of residence and the receiving
district that the parent or guardian seeks to enroll the
parent’s or guardian’s child in the receiving district. A
decision of either board to deny an application filed under
this subsection involving repeated acts of harassment of the
student that the resident district cannot adequately address,
a consistent failure of the resident district to reasonably
respond to a student’s failure to meet basic academic standards
after notice provided by a parent or guardian, or a serious
health condition of the student that the resident district
cannot adequately address is subject to appeal under section
290.1 . The state board shall adopt by rule the criteria
for determining a resident district’s consistent failure
to reasonably respond to a student’s failure to meet basic
academic standards and shall exercise broad discretion to
achieve just and equitable results that are in the best
interest of the affected child or children.
Sec. 16. Section 282.18, subsection 9, paragraphs a, b, and
c, Code 2021, are amended to read as follows:
a. If a parent or guardian of a child, who is participating
in open enrollment under this section , moves to a different
school district during the course of either district’s academic
year, the child’s first district of residence as determined on
the date specified in section 257.6, subsection 1, shall be
responsible for payment of the cost per pupil plus weightings
or special education costs to the receiving school district for
the balance of the school year in which the move took place.

House File 847, p. 9
The new district of residence shall be responsible for the
payments during succeeding years.
b. If a request to transfer is due to a change in family
residence, a change in a child’s residence from the residence
of one parent or guardian to the residence of a different
parent or guardian, a change in the state in which the family
residence is located, a change in a child’s parents’ marital
status, a guardianship proceeding, placement in foster care,
adoption, participation in a foreign exchange program, or
participation in a substance abuse or mental health treatment
program, and the child who is the subject of the request is
enrolled in any grade from kindergarten through grade twelve
or who is a prekindergarten student enrolled in a special
education program at the time of the request and is not
currently using any provision of open enrollment, the parent or
guardian of the child shall have the option to have the child
remain in the child’s original district of residence under open
enrollment with no interruption in the child’s kindergarten
through grade twelve educational program. If a parent or
guardian exercises this option, the child’s new district of
residence is not required to pay the amount calculated in
subsection 7 or 8, as applicable, until the start of the first
full year of enrollment of the child.
c. The receiving district shall bill the first resident
district determined under paragraph “a” according to the
timeline in section 282.20, subsection 3 . Payments shall be
made to the receiving district in a timely manner.
Sec. 17. Section 282.18, subsection 10, paragraph c, Code
2021, is amended to read as follows:
c. If the pupil meets the economic eligibility requirements
established by the department and state board of education, the
sending district is responsible for providing transportation
or paying the pro rata cost of the transportation to a parent
or guardian for transporting the pupil to and from a point
on a regular school bus route of a contiguous receiving
district unless the cost of providing transportation or the
pro rata cost of the transportation to a parent or guardian
exceeds the average transportation cost per pupil transported
for the previous school year in the district. The economic

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eligibility requirements established by the department of
education and state board of education shall minimally include
those pupils with household incomes of two hundred percent
or less of the federal poverty level as defined by the most
recently revised poverty income guidelines published by the
United States department of health and human services. If
the cost exceeds the average transportation cost per pupil
transported for the previous school year, the sending district
shall only be responsible for that average per pupil amount.
A sending district which provides transportation for a pupil
to a contiguous receiving district under this subsection may
withhold, from the district cost per pupil amount that is to
be paid to the receiving district, an amount which represents
the average or pro rata cost per pupil for transportation,
whichever is less.
Sec. 18. Section 282.18, subsection 11, paragraph a, Code
2021, is amended by adding the following new subparagraphs:
NEW SUBPARAGRAPH . (8) If the pupil participates in open
enrollment because of circumstances that meet the definition of
good cause under subsection 4, paragraph “b” .
NEW SUBPARAGRAPH . (9) If the board of directors or
superintendent of the district of residence issues or
implements a decision that results in the discontinuance or
suspension of varsity interscholastic sports activities in the
district of residence.
NEW SUBPARAGRAPH . (10) If the board of directors of
the district of residence and the board of directors of the
receiving district both agree to waive the ineligibility
period.
NEW SUBPARAGRAPH . (11) For open enrollment applications
approved for the school year beginning July 1, 2021, if the
pupil’s district of residence had a voluntary diversity plan in
effect on January 1, 2021, and applicable to the school year
beginning July 1, 2021.
Sec. 19. Section 282.18, subsection 11, Code 2021, is
amended by adding the following new paragraph:
NEW PARAGRAPH . 0c. If a pupil is declared ineligible for
interscholastic athletic contests and athletic competitions in
the pupil’s district of residence due to the pupil’s academic

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performance, upon participating in open enrollment, in addition
to any other period of ineligibility under this subsection, the
pupil shall be ineligible in the receiving district for the
remaining period of ineligibility declared by the district of
residence.
Sec. 20. EXTRACURRICULAR INELIGIBILITY. In addition to the
circumstances enumerated under section 256.46, subsection 1,
and section 282.18, subsection 11, for which the ineligibility
period for extracurricular interscholastic contests or
competitions shall not apply, and notwithstanding any provision
of law or rule of the state board of education to the contrary,
for determinations of eligibility for the school year beginning
July 1, 2020, and the school year beginning July 1, 2021, a
child may participate immediately in varsity interscholastic
contests or competitions upon enrollment in a school or school
district, if the child was previously enrolled in the school
or school district on the first day of the school calendar
for the school year beginning July 1, 2020, then enrolls in a
different school or school district for a portion of the school
year beginning July 1, 2020, and then, before July 1, 2021,
reenrolls in the school or school district in which the child
was initially enrolled.
Sec. 21. EFFECTIVE DATE. The following, being deemed of
immediate importance, take effect upon enactment:
1. The portion of the section of this division of this
Act enacting section 282.18, subsection 11, paragraph “a”,
subparagraph (9).
2. The portion of the section of this division of this
Act enacting section 282.18, subsection 11, paragraph “a”,
subparagraph (10).
3. The section of this division of this Act establishing
an exception to the ineligibility period for extracurricular
interscholastic contests or competitions for the school year
beginning July 1, 2020, and the school year beginning July 1,
2021.
Sec. 22. RETROACTIVE APPLICABILITY. The following apply
retroactively to July 1, 2020:
1. The section of this division of this Act enacting section
256.46, subsection 1, paragraph “i”.

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2. The portion of the section of this division of this
Act enacting section 282.18, subsection 11, paragraph “a”,
subparagraph (9).
3. The section of this division of this Act establishing
an exception to the ineligibility period for extracurricular
interscholastic contests or competitions for the school year
beginning July 1, 2020, and the school year beginning July 1,
2021.
DIVISION IV
SCHOOL BOARD POWERS AND DUTIES
Sec. 23. Section 279.1, Code 2021, is amended by adding the
following new subsection:
NEW SUBSECTION . 3. A school corporation is entrusted with
public funds for the purpose of improving student outcomes,
including but not limited to student academic achievement and
skill proficiency, and the board of directors of the school
corporation is responsible for overseeing such improvement.
DIVISION V
SHARED OPERATIONAL FUNCTIONS
Sec. 24. Section 257.11, subsection 5, paragraph a, Code
2021, is amended to read as follows:
a. (1) In order to provide additional funding to increase
student opportunities and redirect more resources to student
programming for school districts that share operational
functions, a district that shares with a political subdivision
one or more operational functions of a curriculum director,
master social worker, independent social worker, work-based
learning coordinator, special education director, or school
counselor, or one or more operational functions in the areas
of superintendent management, business management, human
resources, transportation, or operation and maintenance for at
least twenty percent of the school year shall be assigned a
supplementary weighting for each shared operational function.
A school district that shares an operational function in
the area of superintendent management shall be assigned a
supplementary weighting of eight pupils for the function. A
school district that shares an operational function in the area
of business management, human resources, transportation, or
operation and maintenance shall be assigned a supplementary

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weighting of five pupils for the function. A school district
that shares the operational functions of a curriculum director,
a master social worker or an independent social worker licensed
under chapters 147 and 154C , a work-based learning coordinator,
special education director, or a school counselor shall be
assigned a supplementary weighting of three pupils for the
function. The additional weighting shall be assigned for
each discrete operational function shared. However, a school
district may receive the additional weighting under this
subsection for sharing the services of an individual with a
political subdivision even if the type of operational function
performed by the individual for the school district and the
type of operational function performed by the individual
for the political subdivision are not the same operational
function, so long as both operational functions are eligible
for weighting under this subsection . In such case, the school
district shall be assigned the additional weighting for the
type of operational function that the individual performs for
the school district, and the school district shall not receive
additional weighting for any other function performed by the
individual. The operational function sharing arrangement does
not need to be a newly implemented sharing arrangement to
receive supplementary weighting under this subsection .
(2) For the purposes of this section, “political
subdivision” paragraph “a” :
(a) “Political subdivision” means a city, township, county,
school corporation, merged area, area education agency,
institution governed by the state board of regents, or any
other governmental subdivision.
(b) “Work-based learning coordinator” means an appropriately
trained individual responsible for facilitating authentic,
engaging work-based learning experiences for learners and
educators in partnership with employers and others to enhance
learning by connecting the content and skills that are
necessary for future careers.
Sec. 25. Section 257.11, subsection 5, Code 2021, is amended
by adding the following new paragraph:
NEW PARAGRAPH . 0b. (1) Notwithstanding paragraph “a” ,
subparagraph (1), each operational function assigned a

House File 847, p. 14
supplementary weighting of five pupils under paragraph “a” ,
subparagraph (1), shall instead be assigned a supplementary
weighting of four pupils for the school budget years beginning
July 1, 2022, July 1, 2023, and July 1, 2024.
(2) Notwithstanding paragraph “a” , subparagraph (1), each
operational function assigned a supplementary weighting of
three pupils under paragraph “a” , subparagraph (1), shall
instead be assigned a supplementary weighting of two pupils for
the school budget years beginning July 1, 2022, July 1, 2023,
and July 1, 2024.
Sec. 26. APPLICABILITY. This division of this Act applies
to school budget years beginning on or after July 1, 2021,
subject to the school budget year limitations of section
257.11, subsection 5.
DIVISION VI
PLEDGE OF ALLEGIANCE
Sec. 27. Section 280.5, Code 2021, is amended to read as
follows:
280.5 Display of United States flag and Iowa state flag ——
pledge of allegiance .
1. The board of directors of each public school district
and the authorities in charge of each nonpublic school shall
provide and maintain a suitable flagstaff on each school site
under its control, and the United States flag and the Iowa
state flag shall be raised on all school days when weather
conditions are suitable.
2. The board of directors of each public school district
shall administer the pledge of allegiance in grades one through
twelve each school day. Each classroom in which the pledge of
allegiance is recited pursuant to this subsection shall display
the United States flag during the recitation. A student shall
not be compelled against the student’s objections or those of
the student’s parent or guardian to recite the pledge.
DIVISION VII
FACIAL COVERING POLICIES —— COUNTIES, CITIES, AND SCHOOLS
Sec. 28. NEW SECTION . 280.31 Facial coverings.
The board of directors of a school district, the
superintendent or chief administering officer of a school
or school district, and the authorities in charge of each

House File 847, p. 15
accredited nonpublic school shall not adopt, enforce, or
implement a policy that requires its employees, students, or
members of the public to wear a facial covering for any purpose
while on the school district’s or accredited nonpublic school’s
property unless the facial covering is necessary for a specific
extracurricular or instructional purpose, or is required by
section 280.10 or 280.11 or any other provision of law.
Sec. 29. Section 331.301, Code 2021, is amended by adding
the following new subsection:
NEW SUBSECTION . 19. A county shall not adopt an ordinance,
motion, resolution, or amendment, or use any other means, that
requires the owner of real property to implement a policy
relating to the use of facial coverings that is more stringent
than a policy imposed by the state.
Sec. 30. Section 364.3, Code 2021, is amended by adding the
following new subsection:
NEW SUBSECTION . 14. A city shall not adopt an ordinance,
motion, resolution, or amendment, or use any other means, that
requires the owner of real property to implement a policy
relating to the use of facial coverings that is more stringent
than a policy imposed by the state.
Sec. 31. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
DIVISION VIII
SCHOOL TUITION ORGANIZATION TAX CREDIT
Sec. 32. Section 422.11S, subsection 1, Code 2021, is
amended to read as follows:
1. The taxes imposed under this subchapter , less the
credits allowed under section 422.12 , shall be reduced by a
school tuition organization tax credit equal to sixty-five
seventy-five percent of the amount of the voluntary cash or
noncash contributions made by the taxpayer during the tax year
to a school tuition organization, subject to the total dollar
value of the organization’s tax credit certificates as computed
in subsection 8 . The tax credit shall be claimed by use of a
tax credit certificate as provided in subsection 7 .
Sec. 33. Section 422.11S, subsection 8, paragraph a,
subparagraph (2), Code 2021, is amended to read as follows:
(2) (a) “Total approved tax credits” means for the 2006

House File 847, p. 16
calendar year, two million five hundred thousand dollars, for
the 2007 calendar year, five million dollars, for calendar
years beginning on or after January 1, 2008, but before January
1, 2012, seven million five hundred thousand dollars, for
calendar years beginning on or after January 1, 2012, but
before January 1, 2014, eight million seven hundred fifty
thousand dollars, for calendar years beginning on or after
January 1, 2014, but before January 1, 2019, twelve million
dollars, and for calendar years beginning on or after January
1, 2019, but before January 1, 2020, thirteen million dollars,
and for calendar years beginning on or after January 1, 2020,
but before January 1, 2022, fifteen million dollars , and for
calendar years beginning on or after January 1, 2022, twenty
million dollars .
(b) (i) During any calendar year beginning on or after
January 1, 2022, if the amount of awarded tax credits from the
preceding calendar year are equal to or greater than ninety
percent of the total approved tax credits for the current
calendar year, the total approved tax credits for the current
calendar year shall equal the product of ten percent multiplied
by the total approved tax credits for the current calendar year
plus the total approved tax credits for the current calendar
year.
(ii) If total approved tax credits are recomputed pursuant
to subparagraph subdivision (i), the total approved tax credits
shall equal the previous total approved tax credits recomputed
pursuant to subparagraph subdivision (i) for purposes of future
recomputations under subparagraph subdivision (i), provided
that the maximum total approved tax credits recomputed pursuant
to this subparagraph division (b) shall not exceed twenty
million dollars in a calendar year.
Sec. 34. RETROACTIVE APPLICABILITY. The following applies
retroactively to January 1, 2021, for tax years beginning on
or after that date:
The section of this division of this Act amending section
422.11S, subsection 1.
DIVISION IX
CHARTER SCHOOLS
Sec. 35. Section 256E.7, subsections 2A, 3, and 5, if

House File 847, p. 17
enacted by 2021 Iowa Acts, House File 813, are amended to read
as follows:
2A. a. The governing board’s meetings shall be conducted
in a manner that is open to the public and the governing board
shall be a governmental body for purposes of chapter 21.
b. The governing board shall be a government body for
purposes of chapter 22 and all records, documents, and
electronic data of the charter school and of the governing
board shall be public records and shall be subject to the
provisions of chapter 22 relating to the examination of public
records.
3. a. A charter school shall employ or contract with
teachers as defined in section 272.1, who hold valid licenses
with an endorsement for the type of instruction or service for
which the teachers are employed or under contract.
b. The chief administrator of the charter school shall be
one of the following:
(1) An administrator who holds a valid license under chapter
272.
(2) A teacher who holds a valid license under chapter 272.
(3) An individual who holds an authorization to be
a charter school administrator issued by the board of
educational examiners under chapter 272. The board of
educational examiners shall adopt rules for the issuance of
such authorizations not later than December 31, 2021, and such
authorizations shall only be valid for service or employment as
a charter school administrator.
5. A charter school shall enroll an eligible student who
submits a timely application unless the number of applications
exceeds the capacity of a program, class, grade level, or
building. In this case, students must be accepted by lot.
Upon enrollment of an eligible student, the charter school
shall notify the public school district of residence not later
than March 1 of the preceding school year preceding the school
year of enrollment .
Sec. 36. Section 256E.10, subsection 2, if enacted by 2021
Iowa Acts, House File 813, is amended to read as follows:
2. As part of the charter school contract, the charter
school may be required to shall submit an annual report to

House File 847, p. 18
assist the state board in evaluating the charter school’s
performance and compliance with the performance framework.
______________________________ ______________________________
PAT GRASSLEY JAKE CHAPMAN
Speaker of the House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 847, Eighty-ninth General Assembly.
______________________________
MEGHAN NELSON
Chief Clerk of the House
Approved _______________, 2021 ______________________________
KIM REYNOLDS
Governor