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

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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-Introduced.html
House File 847 - Introduced HOUSE FILE 847 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 808) (SUCCESSOR TO HSB 240) A BILL FOR An Act relating to educational programs, funding, tax credits 1 and deductions, open enrollment, supplementary weighting, 2 and including effective date, applicability, and retroactive 3 applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2474HZ (1) 89 md/jh
H.F. 847 DIVISION I 1 EDUCATION PROGRAM STANDARDS AND FUNDING 2 Section 1. Section 256.11, subsection 8, Code 2021, is 3 amended by striking the subsection and inserting in lieu 4 thereof the following: 5 8. a. The state board shall establish a flexible student 6 and school support program to be administered by the director. 7 Under the program, upon request of the board of directors of 8 a public school district or the authorities in charge of an 9 accredited nonpublic school, the director may, for a period 10 not to exceed three years, grant the applicable board of 11 directors or the authority in charge of the nonpublic school 12 the ability to use the flexible student and school support 13 program to implement evidence-based practices in innovative 14 ways to enhance student learning, well-being, and postsecondary 15 success. 16 b. Approval to participate in the flexible student and 17 school support program shall exempt the school district or 18 nonpublic school from one or more of the requirements of 19 the educational program specified in subsection 3, 4, or 5, 20 subsection 6, paragraph “b” or “c” , subsection 7, paragraph “b” 21 or “c” , or the minimum school calendar requirements in section 22 279.10, subsection 1. An exemption shall be granted only 23 if the director deems that the request made is an essential 24 part of an educational program to support student learning, 25 well-being, and postsecondary success; is necessary for the 26 success of the program; and is broadly consistent with the 27 intent of the requirements of the educational program specified 28 in subsection 3, 4, or 5, subsection 6, paragraph “b” or “c” , 29 subsection 7, paragraph “b” or “c” , or the minimum school 30 calendar requirements in section 279.10, subsection 1. 31 c. Approval to participate in the flexible student and 32 school support program shall include authority for a school 33 district to use funds from the school district’s flexibility 34 account under section 298A.2, subsection 2, to implement all or 35 -1- LSB 2474HZ (1) 89 md/jh 1/ 20
H.F. 847 part of the flexible student and school support program. 1 d. The application for the flexible student and school 2 support program shall include all of the following and 3 be submitted on forms and in a format prescribed by the 4 department: 5 (1) A description of the proposed educational program, 6 including evidence used to design the program and evidence of 7 involvement of board members, parents, students, community 8 members, and staff in development of the program. 9 (2) Program goals and measures of program effectiveness and 10 success, including student success and performance. 11 (3) A plan for program administration, including the use of 12 personnel, facilities, and funding. 13 (4) A plan for evaluation of the proposed program on at 14 least an annual basis, including a plan for program revisions, 15 if necessary. 16 (5) The estimated financial impact of the program on the 17 school district or nonpublic school. 18 e. Approval to participate in the program does not exempt 19 the school district or nonpublic school from federal law or 20 any other requirements of state law that are not specifically 21 exempted by the director. 22 f. Each school district or nonpublic school approved to 23 participate in the flexible student and school support program 24 shall file an annual report with the department on the status 25 of the program on forms and in a format prescribed by the 26 department. 27 g. Participation in the flexible student and school support 28 program may be renewed for additional periods of years, each 29 not to exceed three years. The director may revoke approval of 30 all or part of any application or approved education program 31 if the annual report or any other information available to 32 the department indicates that conditions no longer warrant 33 use of an exemption or funding from the school district’s 34 flexibility account under section 298A.2, subsection 2. Notice 35 -2- LSB 2474HZ (1) 89 md/jh 2/ 20
H.F. 847 of revocation must be provided by the director to the school 1 district or nonpublic school prior to the beginning of the 2 school year for which participation is revoked. 3 Sec. 2. Section 257.10, subsection 12, paragraph d, Code 4 2021, is amended to read as follows: 5 d. For the budget year beginning July 1, 2014, and 6 succeeding budget years, the use of the funds calculated under 7 this subsection shall comply with the requirements of chapter 8 284 and shall be distributed to teachers pursuant to section 9 284.15 . The funds shall be used only to increase the payment 10 for a teacher assigned to a leadership role pursuant to a 11 framework or comparable system approved pursuant to section 12 284.15 ; to increase the percentages of teachers assigned to 13 leadership roles; to increase the minimum teacher starting 14 salary to thirty-three thousand five hundred dollars; to 15 cover the costs for the time mentor and lead teachers are 16 not providing instruction to students in a classroom; for 17 coverage of a classroom when an initial or career teacher 18 is observing or co-teaching with a teacher assigned to a 19 leadership role; for professional development time to learn 20 best practices associated with the career pathways leadership 21 process; and for other costs associated with a framework or 22 comparable system approved by the department of education under 23 section 284.15 with the goals of improving instruction and 24 elevating the quality of teaching and student learning. If 25 all requirements for the school district for the use of funds 26 calculated under this subsection are met and funds received 27 under this subsection remain unexpended and unobligated at 28 the end of a fiscal year beginning on or after July 1, 2020, 29 the school district may transfer all or a portion of such 30 unexpended and unobligated funds for deposit in the school 31 district’s flexibility account established under section 32 298A.2, subsection 2. 33 Sec. 3. Section 298A.2, subsection 2, paragraph a, Code 34 2021, is amended by adding the following new subparagraph: 35 -3- LSB 2474HZ (1) 89 md/jh 3/ 20
H.F. 847 NEW SUBPARAGRAPH . (4) Teacher leadership supplement funds 1 received under section 257.10, subsection 12. 2 Sec. 4. Section 298A.2, subsection 2, paragraph c, Code 3 2021, is amended by adding the following new subparagraph: 4 NEW SUBPARAGRAPH . (8) An approved flexible student and 5 school support program under section 256.11, subsection 8. 6 DIVISION II 7 EDUCATION TAX CREDITS AND DEDUCTIONS 8 Sec. 5. Section 422.7, subsection 55, Code 2021, is amended 9 to read as follows: 10 55. A taxpayer who is an eligible educator as defined in 11 section 62(d)(1) of the Internal Revenue Code is allowed to 12 take the deduction for certain expenses of elementary and 13 secondary school teachers allowed under section 62(a)(2)(D) of 14 the Internal Revenue Code , as amended by the federal Emergency 15 Economic Stabilization Act of 2008, Pub. L. No. 110-343, in 16 computing net income for state tax purposes in excess of 17 the amount of the taxpayer’s deduction for certain expenses 18 of elementary and secondary school teachers for federal tax 19 purposes allowed under section 62(a)(2)(D) of the Internal 20 Revenue Code, but not to exceed five hundred dollars . 21 Sec. 6. Section 422.12, subsection 1, Code 2021, is amended 22 by adding the following new paragraph: 23 NEW PARAGRAPH . 0c. “Private instruction” means independent 24 private instruction as defined in section 299A.1, subsection 25 2, paragraph “b” , competent private instruction under section 26 299A.2, or private instruction provided to a resident of this 27 state by a nonlicensed person under section 299A.3. 28 Sec. 7. Section 422.12, subsection 2, paragraph b, Code 29 2021, is amended to read as follows: 30 b. A tuition credit equal to twenty-five percent of the 31 first one two thousand dollars which the taxpayer has paid 32 to others for each dependent in grades kindergarten through 33 twelve, for tuition and textbooks of each dependent in who 34 is receiving private instruction or who is attending an 35 -4- LSB 2474HZ (1) 89 md/jh 4/ 20
H.F. 847 elementary or secondary school situated in Iowa, which school 1 is accredited or approved under section 256.11 , which is not 2 operated for profit, and which adheres to the provisions 3 of the federal Civil Rights Act of 1964 and chapter 216 . 4 Notwithstanding any other provision, all other credits allowed 5 under this subsection shall be deducted before the tuition 6 credit under this paragraph. The department, when conducting 7 an audit of a taxpayer’s return, shall also audit the tuition 8 tax credit portion of the tax return. 9 Sec. 8. 2018 Iowa Acts, chapter 1161, section 118, is 10 amended to read as follows: 11 SEC. 118. Section 422.7, subsections 3, 7, 8, 9, 10, 11, 14, 12 15, 16, 20, 22, 24, 25, 26, 30, 35, 36, 37, 39, 39B, 40, 43, 45, 13 49, 53, 55, 56, 57, and 58 , Code 2018, are amended by striking 14 the subsections. 15 Sec. 9. EFFECTIVE DATE. This division of this Act, being 16 deemed of immediate importance, takes effect upon enactment. 17 Sec. 10. RETROACTIVE APPLICABILITY. The following apply 18 retroactively to January 1, 2021, for tax years beginning on 19 or after that date: 20 1. The section of this division of this Act amending section 21 422.7, subsection 55. 22 2. The section of this division of this Act amending section 23 422.12, subsection l. 24 3. The section of this division of this Act amending section 25 422.12, subsection 2, paragraph “b”. 26 DIVISION III 27 OPEN ENROLLMENT 28 Sec. 11. Section 256.46, subsection 1, Code 2021, is amended 29 by adding the following new paragraph: 30 NEW PARAGRAPH . i. If the child’s former school or school 31 district, if located in this state, was unable to participate 32 in varsity interscholastic sports as the result of a decision 33 or implementation of a decision of the school board or 34 superintendent. 35 -5- LSB 2474HZ (1) 89 md/jh 5/ 20
H.F. 847 Sec. 12. Section 282.18, subsection 2, paragraph a, Code 1 2021, is amended to read as follows: 2 a. By March 1 of the preceding school year for students 3 entering grades one through twelve, or by September 1 of the 4 current school year for students entering kindergarten or for 5 prekindergarten students enrolled in special education programs 6 and included in the school district’s basic enrollment under 7 section 257.6, subsection 1, paragraph “a” , subparagraph (1) , 8 the parent or guardian shall send notification to the district 9 of residence and the receiving district, on forms prescribed 10 by the department of education, that the parent or guardian 11 intends to enroll the parent’s or guardian’s child in a public 12 school in another school district. If a parent or guardian 13 fails to file a notification that the parent intends to enroll 14 the parent’s or guardian’s child in a public school in another 15 district by the deadline specified in this subsection , the 16 procedures of subsection 4 apply. 17 Sec. 13. Section 282.18, subsection 4, paragraph b, Code 18 2021, is amended to read as follows: 19 b. For purposes of this section , “good cause” : 20 (1) “Good cause” means a change in a child’s residence 21 due to a change in family residence, a change in a child’s 22 residence from the residence of one parent or guardian to 23 the residence of a different parent or guardian, a change 24 in the state in which the family residence is located, a 25 change in a child’s parents’ marital status, a guardianship 26 or custody proceeding, placement in foster care, adoption, 27 participation in a foreign exchange program, initial placement 28 of a prekindergarten student in a special education program 29 requiring specially designed instruction, or participation 30 in a substance abuse or mental health treatment program, a 31 change in the status of a child’s resident district such as 32 removal of accreditation by the state board, surrender of 33 accreditation, or permanent closure of a nonpublic school, 34 revocation of a charter school contract as provided in section 35 -6- LSB 2474HZ (1) 89 md/jh 6/ 20
H.F. 847 256F.8 , the failure of negotiations for a whole grade sharing, 1 reorganization, dissolution agreement , or the rejection of a 2 current whole grade sharing agreement, or reorganization plan , 3 or if the child’s assigned attendance center in the district of 4 residence is identified as in significant need for improvement . 5 If the good cause relates to a change in status of a child’s 6 school district of residence, however, action by a parent 7 or guardian must be taken to file the notification within 8 forty-five days of the last board action or within thirty days 9 of the certification of the election, whichever is applicable 10 to the circumstances. 11 (2) “Significant need for improvement” means a school 12 attendance center designated by the department of education 13 under the priority category under the Iowa school performance 14 profiles for two or more of the immediately preceding school 15 years or identified for comprehensive support and improvement 16 under the federal Every Student Succeeds Act, Pub. L. No. 17 114-95, or an equivalent objective federal standard, for two or 18 more of the immediately preceding school years. 19 Sec. 14. Section 282.18, subsection 5, Code 2021, is amended 20 to read as follows: 21 5. Open enrollment applications filed after March 1 22 of the preceding school year that do not qualify for good 23 cause as provided in subsection 4 shall be subject to the 24 approval of the board of the resident district and the board 25 of the receiving district. The parent or guardian shall send 26 notification to the district of residence and the receiving 27 district that the parent or guardian seeks to enroll the 28 parent’s or guardian’s child in the receiving district. A 29 decision of either board to deny an application filed under 30 this subsection involving repeated acts of harassment of the 31 student that the resident district cannot adequately address, 32 a consistent failure of the resident district to reasonably 33 respond to a student’s failure to meet basic academic standards 34 after notice provided by a parent or guardian, or a serious 35 -7- LSB 2474HZ (1) 89 md/jh 7/ 20
H.F. 847 health condition of the student that the resident district 1 cannot adequately address is subject to appeal under section 2 290.1 . The state board shall adopt by rule the criteria 3 for determining a resident district’s consistent failure 4 to reasonably respond to a student’s failure to meet basic 5 academic standards and shall exercise broad discretion to 6 achieve just and equitable results that are in the best 7 interest of the affected child or children. 8 Sec. 15. Section 282.18, subsection 9, paragraphs a, b, and 9 c, Code 2021, are amended to read as follows: 10 a. If a parent or guardian of a child, who is participating 11 in open enrollment under this section , moves to a different 12 school district during the course of either district’s academic 13 year, the child’s first district of residence as determined on 14 the date specified in section 257.6, subsection 1, shall be 15 responsible for payment of the cost per pupil plus weightings 16 or special education costs to the receiving school district for 17 the balance of the school year in which the move took place. 18 The new district of residence shall be responsible for the 19 payments during succeeding years. 20 b. If a request to transfer is due to a change in family 21 residence, a change in a child’s residence from the residence 22 of one parent or guardian to the residence of a different 23 parent or guardian, a change in the state in which the family 24 residence is located, a change in a child’s parents’ marital 25 status, a guardianship proceeding, placement in foster care, 26 adoption, participation in a foreign exchange program, or 27 participation in a substance abuse or mental health treatment 28 program, and the child who is the subject of the request is 29 enrolled in any grade from kindergarten through grade twelve 30 or who is a prekindergarten student enrolled in a special 31 education program at the time of the request and is not 32 currently using any provision of open enrollment, the parent or 33 guardian of the child shall have the option to have the child 34 remain in the child’s original district of residence under open 35 -8- LSB 2474HZ (1) 89 md/jh 8/ 20
H.F. 847 enrollment with no interruption in the child’s kindergarten 1 through grade twelve educational program. If a parent or 2 guardian exercises this option, the child’s new district of 3 residence is not required to pay the amount calculated in 4 subsection 7 or 8, as applicable, until the start of the first 5 full year of enrollment of the child. 6 c. The receiving district shall bill the first resident 7 district determined under paragraph “a” according to the 8 timeline in section 282.20, subsection 3 . Payments shall be 9 made to the receiving district in a timely manner. 10 Sec. 16. Section 282.18, subsection 10, paragraph c, Code 11 2021, is amended to read as follows: 12 c. If the pupil meets the economic eligibility requirements 13 established by the department and state board of education, the 14 sending district is responsible for providing transportation 15 or paying the pro rata cost of the transportation to a parent 16 or guardian for transporting the pupil to and from a point 17 on a regular school bus route of a contiguous receiving 18 district unless the cost of providing transportation or the 19 pro rata cost of the transportation to a parent or guardian 20 exceeds the average transportation cost per pupil transported 21 for the previous school year in the district. The economic 22 eligibility requirements established by the department of 23 education and state board of education shall minimally include 24 those pupils with household incomes of two hundred percent 25 or less of the federal poverty level as defined by the most 26 recently revised poverty income guidelines published by the 27 United States department of health and human services. If 28 the cost exceeds the average transportation cost per pupil 29 transported for the previous school year, the sending district 30 shall only be responsible for that average per pupil amount. 31 A sending district which provides transportation for a pupil 32 to a contiguous receiving district under this subsection may 33 withhold, from the district cost per pupil amount that is to 34 be paid to the receiving district, an amount which represents 35 -9- LSB 2474HZ (1) 89 md/jh 9/ 20
H.F. 847 the average or pro rata cost per pupil for transportation, 1 whichever is less. 2 Sec. 17. Section 282.18, subsection 11, paragraph a, 3 unnumbered paragraph 1, Code 2021, is amended to read as 4 follows: 5 A pupil who participates in open enrollment for purposes of 6 attending a grade in grades nine through twelve in a school 7 district other than the district of residence is ineligible 8 to participate in varsity interscholastic athletic contests 9 and athletic competitions during the pupil’s first ninety 10 school calendar days of following enrollment in the district. 11 However, a pupil may participate immediately in a varsity 12 interscholastic sport under any of the following circumstances: 13 Sec. 18. Section 282.18, subsection 11, paragraph a, Code 14 2021, is amended by adding the following new subparagraphs: 15 NEW SUBPARAGRAPH . (8) If the pupil participates in open 16 enrollment because of circumstances that meet the definition of 17 good cause under subsection 4, paragraph “b” . 18 NEW SUBPARAGRAPH . (9) If the board of directors or 19 superintendent of the district of residence issues or 20 implements a decision that results in the discontinuance or 21 suspension of varsity interscholastic sports activities in the 22 district of residence. 23 NEW SUBPARAGRAPH . (10) If the board of directors of 24 the district of residence and the board of directors of the 25 receiving district both agree to waive the ineligibility 26 period. 27 NEW SUBPARAGRAPH . (11) For open enrollment applications 28 approved for the school year beginning July 1, 2021, if the 29 pupil’s district of residence had a voluntary diversity plan in 30 effect on January 1, 2021, and applicable to the school year 31 beginning July 1, 2021. 32 Sec. 19. Section 282.18, subsection 11, Code 2021, is 33 amended by adding the following new paragraph: 34 NEW PARAGRAPH . 0c. If a pupil is declared ineligible for 35 -10- LSB 2474HZ (1) 89 md/jh 10/ 20
H.F. 847 interscholastic athletic contests and athletic competitions in 1 the pupil’s district of residence due to the pupil’s academic 2 performance, upon participating in open enrollment, in addition 3 to any other period of ineligibility under this subsection, the 4 pupil shall be ineligible in the receiving district for the 5 remaining period of ineligibility declared by the district of 6 residence. 7 Sec. 20. Section 282.18, subsection 11, paragraph c, Code 8 2021, is amended to read as follows: 9 c. For purposes of this subsection , “school days of 10 enrollment” does not include enrollment in summer school. For 11 purposes of this subsection , “varsity” means the same as defined 12 in section 256.46, subsection 3 . 13 Sec. 21. EFFECTIVE DATE. The following, being deemed of 14 immediate importance, take effect upon enactment: 15 1. The section of this division of this Act amending section 16 282.18, subsection 11, paragraph “a”, unnumbered paragraph 1. 17 2. The portion of the section of this division of this 18 Act enacting section 282.18, subsection 11, paragraph “a”, 19 subparagraph (10). 20 3. The section of this division of this Act amending section 21 282.18, subsection 11, paragraph “c”. 22 Sec. 22. RETROACTIVE APPLICABILITY. The following apply 23 retroactively to January 1, 2021, for open enrollment requests 24 approved on or after that date: 25 1. The section of this division of this Act amending section 26 282.18, subsection 11, paragraph “a”, unnumbered paragraph 1. 27 2. The section of this division of this Act amending section 28 282.18, subsection 11, paragraph “c”. 29 Sec. 23. RETROACTIVE APPLICABILITY. The following apply 30 retroactively to July 1, 2020: 31 1. The section of this division of this Act enacting section 32 256.46, subsection 1, paragraph “i”. 33 2. The portion of the section of this division of this 34 Act enacting section 282.18, subsection 11, paragraph “a”, 35 -11- LSB 2474HZ (1) 89 md/jh 11/ 20
H.F. 847 subparagraph (9). 1 DIVISION IV 2 SCHOOL BOARD POWERS AND DUTIES 3 Sec. 24. Section 279.1, Code 2021, is amended by adding the 4 following new subsection: 5 NEW SUBSECTION . 3. A school corporation is entrusted with 6 public funds for the purpose of improving student outcomes, 7 including but not limited to student academic achievement and 8 skill proficiency, and the board of directors of the school 9 corporation is responsible for overseeing such improvement. 10 DIVISION V 11 SHARED OPERATIONAL FUNCTIONS 12 Sec. 25. Section 257.11, subsection 5, paragraph a, Code 13 2021, is amended to read as follows: 14 a. (1) In order to provide additional funding to 15 increase student opportunities and redirect more resources 16 to student programming for school districts that share 17 operational functions, a district that shares with a 18 political subdivision one or more operational functions of 19 a curriculum director, master social worker, independent 20 social worker, work-based learning coordinator, or school 21 counselor, or one or more operational functions in the areas 22 of superintendent management, business management, human 23 resources, transportation, or operation and maintenance for at 24 least twenty percent of the school year shall be assigned a 25 supplementary weighting for each shared operational function. 26 A school district that shares an operational function in 27 the area of superintendent management shall be assigned a 28 supplementary weighting of eight pupils for the function. A 29 school district that shares an operational function in the area 30 of business management, human resources, transportation, or 31 operation and maintenance shall be assigned a supplementary 32 weighting of five pupils for the function. A school district 33 that shares the operational functions of a curriculum director, 34 a master social worker or an independent social worker licensed 35 -12- LSB 2474HZ (1) 89 md/jh 12/ 20
H.F. 847 under chapters 147 and 154C , a work-based learning coordinator, 1 or a school counselor shall be assigned a supplementary 2 weighting of three pupils for the function. The additional 3 weighting shall be assigned for each discrete operational 4 function shared. However, a school district may receive the 5 additional weighting under this subsection for sharing the 6 services of an individual with a political subdivision even if 7 the type of operational function performed by the individual 8 for the school district and the type of operational function 9 performed by the individual for the political subdivision are 10 not the same operational function, so long as both operational 11 functions are eligible for weighting under this subsection . In 12 such case, the school district shall be assigned the additional 13 weighting for the type of operational function that the 14 individual performs for the school district, and the school 15 district shall not receive additional weighting for any other 16 function performed by the individual. The operational function 17 sharing arrangement does not need to be a newly implemented 18 sharing arrangement to receive supplementary weighting under 19 this subsection . 20 (2) For the purposes of this section, “political 21 subdivision” paragraph “a” : 22 (a) “Political subdivision” means a city, township, county, 23 school corporation, merged area, area education agency, 24 institution governed by the state board of regents, or any 25 other governmental subdivision. 26 (b) “Work-based learning coordinator” means an appropriately 27 trained individual responsible for facilitating authentic, 28 engaging work-based learning experiences for learners and 29 educators in partnership with employers and others to enhance 30 learning by connecting the content and skills that are 31 necessary for future careers. 32 Sec. 26. APPLICABILITY. This division of this Act applies 33 to school budget years beginning on or after July 1, 2021, 34 subject to the school budget year limitations of section 35 -13- LSB 2474HZ (1) 89 md/jh 13/ 20
H.F. 847 257.11, subsection 5. 1 EXPLANATION 2 The inclusion of this explanation does not constitute agreement with 3 the explanation’s substance by the members of the general assembly. 4 This bill relates to educational programs, funding, tax 5 credits and deductions, open enrollment, and supplementary 6 weighting, and is organized in divisions. 7 Division I requires the state board of education to 8 establish a flexible student and school support program to be 9 administered by the director of the department of education. 10 Under such program, upon request of the board of directors of 11 a public school district or the authorities in charge of an 12 accredited nonpublic school, the director may, for a period 13 not to exceed three years, grant the applicable board of 14 directors or the authority in charge of the nonpublic school 15 the ability to use the flexible student and school support 16 program to implement evidence-based practices in innovative 17 ways to enhance student learning, well-being, and postsecondary 18 success. Approval to participate in the flexible student 19 and school support program shall exempt the school district 20 or nonpublic school from one or more requirements of the 21 educational program specified in the bill or the minimum 22 school calendar requirements in Code section 279.10. An 23 exemption shall be granted only if the director deems that the 24 request made is an essential part of an educational program 25 to support student learning, well-being, and postsecondary 26 success; is necessary for the success of the program; and 27 is broadly consistent with the intent of the requirements 28 of the educational program or the minimum school calendar 29 requirements. 30 Approval to participate in the flexible student and school 31 support program also includes the authority for a school 32 district to use funds from the school district’s flexibility 33 account under Code section 298A.2(2) to implement all or part 34 of the flexible student and school support program. The bill 35 -14- LSB 2474HZ (1) 89 md/jh 14/ 20
H.F. 847 also establishes requirements relating to program applications, 1 renewal of participation in the program, and revocation of 2 participation in the program. 3 Division I of the bill also authorizes school districts to 4 transfer unexpended and unobligated teacher leadership salary 5 supplement funding under Code section 257.10(12) to the school 6 district’s flexibility account under Code section 298A.2(2). 7 Division II of the bill relates to educational tax credits 8 and deductions against the individual income tax. Currently, 9 a taxpayer receives the tuition and textbook tax credit for 10 each dependent of the taxpayer attending an accredited private 11 elementary or secondary school equal to 25 percent of the first 12 $1,000 which the taxpayer has paid to others for the tuition 13 and textbooks of each dependent in attendance at such a school. 14 Division II of the bill modifies the tuition and textbook 15 tax credit to allow a taxpayer to receive the credit for 16 the tuition and textbooks of each dependent of the taxpayer 17 receiving private instruction, in addition to dependents 18 attending an elementary or secondary school situated in Iowa. 19 The bill defines “private instruction” to mean a student 20 receiving independent private instruction as defined in Code 21 section 299A.1(2)(b), competent private instruction under Code 22 section 299A.2, or private instruction provided to a resident 23 of this state by a nonlicensed person under Code section 24 299A.3. 25 The bill also increases the tuition and textbook tax credit 26 to equal 25 percent of the first $2,000 for the tuition and 27 textbooks of each dependent receiving private instruction or in 28 attendance in grades kindergarten through 12. 29 Division II also provides that a taxpayer that is an eligible 30 educator is allowed to take the deduction for certain expenses 31 of elementary and secondary school teachers allowed under 32 section 62(a)(2)(D) of the Internal Revenue Code in computing 33 net income for state tax purposes in excess of the amount of 34 the taxpayer’s deduction for such expenses for federal tax 35 -15- LSB 2474HZ (1) 89 md/jh 15/ 20
H.F. 847 purposes, but not to exceed $500. 1 Division II of the bill takes effect upon enactment and, 2 except as provided in division II of the bill, applies 3 retroactively to January 1, 2021, for tax years beginning on 4 or after that date. 5 Division III modifies several provisions relating to 6 Iowa’s open enrollment law under Code section 282.18 and 7 provisions relating to participation in certain extracurricular 8 interscholastic contests and competitions. 9 Under current law, good cause must be shown for failing to 10 file an open enrollment request after the statutory deadline. 11 The bill adds the determination that the child’s assigned 12 attendance center in the district of residence is identified 13 as in significant need for improvement, as defined in the 14 bill, to the definition of “good cause”. The bill also amends 15 the definition of “good cause” for purposes of consideration 16 and approval of open enrollment requests that fail to meet 17 statutory deadlines to include a change in a child’s residence 18 from the residence of one parent or guardian to the residence 19 of a different parent or guardian and the initial placement 20 of a prekindergarten student in a special education program 21 requiring specially designed instruction. 22 Division III also makes corresponding changes to other 23 provisions of Code section 282.18 to reflect the amendment to 24 the definition of good cause. 25 Code section 282.18(2) establishes a deadline for requests 26 to open enroll as September 1 of the current school year for 27 students entering kindergarten. The bill adds prekindergarten 28 students enrolled in special education programs to the group of 29 students subject to the September 1 deadline. 30 Under Code section 282.18(5), open enrollment applications 31 filed after March 1 of the preceding school year that do not 32 qualify for good cause are subject to the approval of the 33 board of the resident district and the board of the receiving 34 district. The bill provides that a district’s denial of an 35 -16- LSB 2474HZ (1) 89 md/jh 16/ 20
H.F. 847 application that involves a consistent failure of the resident 1 district to reasonably respond to a student’s failure to meet 2 basic academic standards is subject to appeal to the state 3 board of education under Code section 290.1. The bill also 4 requires the state board of education to adopt by rule the 5 criteria for determining a consistent failure to respond to a 6 student’s failure to meet basic academic standards. 7 Division III of the bill also relates to the determination 8 of a student’s district of residence for purposes of open 9 enrollment payments when the parent or guardian of an 10 open-enrolled student moves to a different school district 11 during the course of either district’s academic year. Under 12 the bill, the child’s district of residence as determined on 13 the date of the basic enrollment count for school districts, 14 rather than the child’s first district of residence, shall 15 be responsible for payment of the applicable costs to the 16 receiving district. 17 Under Code section 282.18(10)(b), if a pupil meets the 18 economic eligibility requirements established by the department 19 of education and state board of education, the sending district 20 is responsible for providing transportation or paying the 21 pro rata cost of the transportation to a parent or guardian 22 for transporting the pupil to and from a point on a regular 23 school bus route of a contiguous receiving district unless the 24 cost of providing transportation or the pro rata cost of the 25 transportation to a parent or guardian exceeds the average 26 transportation cost per pupil transported for the previous 27 school year in the district. If the cost exceeds the average 28 transportation cost per pupil transported for the previous 29 school year, the sending district shall only be responsible for 30 that average per pupil amount. The bill establishes minimum 31 standards for the economic eligibility requirements established 32 by the department and state board of education. 33 Code section 282.18(11)(a) generally provides that a pupil 34 who participates in open enrollment for purposes of attending 35 -17- LSB 2474HZ (1) 89 md/jh 17/ 20
H.F. 847 a grade in grades 9 through 12 in a school district other 1 than the district of residence is ineligible to participate 2 in varsity interscholastic athletic contests and athletic 3 competitions during the pupil’s first 90 school days of 4 enrollment in the district. However, a pupil may participate 5 immediately in a varsity interscholastic sport if certain 6 circumstances exist. The bill changes the 90-day period to 7 be counted using calendar days instead of school days of 8 enrollment. The bill also adds to the list of circumstances 9 (1) if the pupil participates in open enrollment because of 10 circumstances that meet the definition of good cause under 11 Code section 282.18, as amended in the bill; (2) if the board 12 of directors or superintendent of the pupil’s district of 13 residence issues or implements a decision that results in the 14 discontinuance or suspension of varsity interscholastic sports 15 activities in the district of residence; (3) if the board 16 of directors of the district of residence and the board of 17 directors of the receiving district both agree to waive the 18 ineligibility period; and (4) for open enrollment applications 19 for the school year beginning July 1, 2021, if the pupil’s 20 district of residence had a voluntary diversity plan in effect 21 on January 1, 2021, and applicable to the school year beginning 22 July 1, 2021. 23 The bill also provides that if a pupil is declared ineligible 24 for interscholastic athletic contests and athletic competitions 25 in the pupil’s district of residence due to the pupil’s 26 academic performance, upon participating in open enrollment, 27 in addition to any other applicable period of ineligibility, 28 the pupil shall be ineligible in the receiving district for the 29 remaining period of ineligibility declared by the district of 30 residence. 31 Code section 256.46 requires the state board of education 32 to adopt rules relating to the ability of a child who does 33 not meet the residence requirements to participate in certain 34 extracurricular interscholastic contests or competitions. 35 -18- LSB 2474HZ (1) 89 md/jh 18/ 20
H.F. 847 The bill adds to the list of circumstances that allow 1 participation by the child, if the child’s former school or 2 school district, if located in this state, was unable to 3 participate in varsity interscholastic sports as a result of a 4 decision or implementation of a decision of the school board 5 or superintendent. 6 The section of division III of the bill amending Code 7 section 282.18(11), unnumbered paragraph 1, the portion of 8 the section of division III of the bill enacting Code section 9 282.18(11)(a)(10), and the section of division III of the 10 bill amending Code section 282.18(11)(c), take effect upon 11 enactment. 12 The section of division III of the bill amending Code section 13 282.18(11), unnumbered paragraph 1, and the section of division 14 III of the bill amending Code section 282.18(11)(c), apply 15 retroactively to January 1, 2021, for open enrollment requests 16 approved on or after that date. 17 The section of division III of the bill enacting Code section 18 256.46(1)(i) and the portion of the sections of division III 19 of the bill enacting Code section 282.18(11)(a)(9) apply 20 retroactively to July 1, 2020. 21 Division IV amends Code section 279.1 to specify that a 22 school corporation is entrusted with public funds for the 23 purpose of improving student outcomes, including but not 24 limited to student academic achievement and skill proficiency, 25 and the board of directors of the school corporation is 26 responsible for overseeing such improvement. 27 Code section 257.11(5) provides supplementary weighting 28 for school districts and area education agencies that share 29 specified operational functions for at least 20 percent of the 30 school year. Supplementary weighting under this provision is 31 available for school budget years beginning on or after July 1, 32 2014, through the budget year beginning July 1, 2024. 33 Division V of the bill adds a work-based learning 34 coordinator to the list of eligible operational functions and 35 -19- LSB 2474HZ (1) 89 md/jh 19/ 20
H.F. 847 positions eligible for a supplementary weighting of three 1 pupils. The bill defines “work-based learning coordinator” 2 to mean an appropriately trained individual responsible 3 for facilitating authentic, engaging work-based learning 4 experiences for learners and educators in partnership with 5 employers and others to enhance learning by connecting the 6 content and skills that are necessary for future careers. 7 Division V of the bill applies to school budget years 8 beginning on or after July 1, 2021, subject to the school 9 budget year limitations of Code section 257.11(5). 10 -20- LSB 2474HZ (1) 89 md/jh 20/ 20
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