reglab/housing_qa huggingface dataset:
IA Code § 257.24 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.24 - Deposit of instructional support income surtax.

257.24 Deposit of instructional support income surtax.   1. The director of revenue shall deposit all moneys received as instructional support income surtax to the credit of each district from which the moneys are received, in the school district income surtax fund which is established in section 298.14.   2. a. The director of revenue shall deposit instructional support income surtax moneys received on or before November 1 of the year following the close of the school budget year for which the surtax is imposed to the credit of each district from which the moneys are received in the school district income surtax fund.   b. Instructional support income surtax moneys received or refunded after November 1 of the year following the close of the school budget year for which the surtax is imposed shall be deposited in or withdrawn from the general fund of the state and shall be considered part of the cost of administering the instructional support income surtax.  89 Acts, ch 135, §24; 2003 Acts, ch 145, §286; 2017 Acts, ch 54, §36  Referred to in §257.29, 298.2
IA Code § 257.25 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.25 - Instructional support income surtax certification.

257.25 Instructional support income surtax certification.   On or before October 20 each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter applicable to tax returns for the last preceding calendar year, or for a taxpayer’s fiscal year ending during the second half of that calendar year and after the date the board adopts a resolution to participate in the program, or the first half of the succeeding calendar year, from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the department of education the amount of total instructional support income surtax credited from the taxpayers of each school district.  89 Acts, ch 135, §25; 2003 Acts, ch 145, §286  Referred to in §257.29, 298.2
IA Code § 257.26 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.26 - Instructional support income surtax distribution.

257.26 Instructional support income surtax distribution.   The director of the department of administrative services shall draw warrants in payment of the amount of instructional support surtax in the manner provided in section 298.14.  89 Acts, ch 135, §26; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §30  Referred to in §257.29, 298.2
IA Code § 257.27 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.27 - Continuation of instructional support program.

257.27 Continuation of instructional support program.   1. At the expiration of the period for which the instructional support program was adopted, the program may be extended for a period of not exceeding five or ten years in the manner provided in section 257.18.   2. If the voters do not approve adoption of the instructional support program, the board shall wait at least one hundred twenty days following the election before taking action to adopt the program or resubmit the proposition.  89 Acts, ch 135, §27; 2018 Acts, ch 1041, §127
IA Code § 257.28 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.28 - Enrichment levy.

257.28 Enrichment levy.   If a school district has approved the use of the instructional support program for a budget year, the district shall not also collect moneys under the additional enrichment amount approved by the voters under chapter 442, Code 1991, for the budget year.  89 Acts, ch 135, §28; 92 Acts, ch 1163, §60; 2005 Acts, ch 179, §124  Referred to in §257.33
IA Code § 257.30 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.30 - School budget review committee.

257.30 School budget review committee.   1. A school budget review committee is established in the department of education and consists of the director of the department of education in an ex officio, nonvoting capacity, the director of the department of management, and four members who are knowledgeable in the areas of Iowa school finance or public finance issues appointed by the governor to represent the public. At least one of the public members shall possess a master’s or doctoral degree in which areas of school finance, economics, or statistics are an integral component, or shall have equivalent experience in an executive administrative or senior research position in the education or public administration field. The members appointed by the governor shall serve staggered three-year terms beginning and ending as provided in section 69.19 and are subject to senate confirmation as provided in section 2.32. The committee shall meet and hold hearings each year and shall continue in session until it has reviewed budgets of school districts, as provided in section 257.31. The committee may call in school board members and employees as necessary for the hearings. The committee’s scheduled hearing agendas and the minutes of such hearings shall be posted on the department of education’s internet site. Legislators shall be notified of hearings concerning school districts in their legislative districts.   2. The committee shall adopt its own rules of procedure under chapter 17A. The director of the department of education shall serve as chairperson, and the director of the department of management shall serve as secretary. The committee members representing the public are entitled to receive their necessary expenses while engaged in their official duties. Members shall be paid a per diem at the rate specified in section 7E.6. Per diem and expense payments shall be made from appropriations to the department of education.   3. The department of education shall employ a staff member to assist the school budget review committee.  89 Acts, ch 135, §30; 2009 Acts, ch 54, §5; 2010 Acts, ch 1004, §2, 10  Referred to in §257.32, 260C.18B, 292.1
IA Code § 257.32 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.32 - Area education budget review.

257.32 Area education budget review.   1. a. An area education agency budget review procedure is established for the school budget review committee created in section 257.30. The school budget review committee, in addition to its duties under section 257.31, shall meet and hold hearings each year to review unusual circumstances of area education agencies, either upon the committee’s motion or upon the request of an area education agency. The committee may grant supplemental aid to the area education agency from funds appropriated to the department of education for area education agency budget review purposes, or an amount may be added to the area education agency special education support services modified supplemental amount for districts in an area or an additional amount may be added to district cost for media services or educational services for all districts in an area for the budget year either on a temporary or permanent basis, or both.   b. Unusual circumstances shall include but are not limited to the following:   (1) An unusual increase or decrease in enrollment of children requiring special education or unusual need for additional moneys for special education support services.   (2) Unusual need for additional moneys for media services.   (3) Unusual need for additional moneys for educational services.   (4) Unusual costs for building repair, building maintenance, or removal of environmental hazards.   (5) Participation by the area education agency in telecommunications, electronic, and technological development with school districts, and related staff development programs.   2. When the school budget review committee makes a decision under subsection 1, it shall provide written notice of its decision, including all changes, to the board of directors of the area education agency, and to the department of management and the department of education.   3. All decisions by the school budget review committee under this section shall be made in accordance with reasonable and uniform policies which shall be consistent with this chapter.   4. Failure by an area education agency to provide information or appear before the school budget review committee as requested for the accomplishment of review or hearing constitutes justification for the committee to instruct the department of administrative services to withhold payments for the area education agency until the committee’s inquiries are satisfied completely.  89 Acts, ch 135, §32; 2003 Acts, ch 145, §286; 2010 Acts, ch 1061, §180; 2013 Acts, ch 121, §31, 42; 2014 Acts, ch 1013, §10  Referred to in §257.31
IA Code § 257.33 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.33 - Prior enrichment approval.

257.33 Prior enrichment approval.   1. If the electors of a school district approved the use of the additional enrichment amount prior to July 1, 1991, under chapter 442, Code 1991, or section 279.43, Code 1991, the approval for use of the enrichment amount shall continue in effect until the expiration of the period for which it was approved and districts may use the additional enrichment amount during that period. However, section 257.28 applies to the use of the additional enrichment amount.   2. Use of the additional enrichment amounts approved under chapter 442, Code 1991, is not affected by a change in the boundaries of the school district, except as otherwise provided in this section. If each school district involved in a school reorganization under chapter 275 has approved the use of the additional enrichment amount, and if the voters have not voted upon the question of participation in the instructional support program in the reorganized district, the use of the additional enrichment amount shall be in effect for the reorganized district that has been approved for the least amount and the shortest time in any of the districts.  89 Acts, ch 135, §33; 92 Acts, ch 1163, §61; 93 Acts, ch 8, §1; 2006 Acts, ch 1010, §78; 2018 Acts, ch 1041, §127
IA Code § 257.34 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.34 - Cash reserve information.

257.34 Cash reserve information.   If a school district receives less state school foundation aid under section 257.1 than is due under that section for a base year and the school district uses funds from its cash reserve during the base year to make up for the amount of state aid not paid, the board of directors of the school district shall include in its general fund budget document information about the amount of the cash reserve used to replace state school foundation aid not paid.  89 Acts, ch 135, §34
IA Code § 257.36 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.36 - Special education support services balances.

257.36 Special education support services balances.   1. Notwithstanding chapters 256B and 273 and sections of this chapter relating to the moneys available to area education agencies for special education support services, for each school year, the department of education may direct the department of management to deduct amounts from the portions of school district budgets that fund special education support services in an area education agency. The total amount deducted in an area shall be based upon excess special education support services unreserved and undesignated fund balances in that area education agency for a school year as determined by the department of education. The department of management shall determine the amount deducted from each school district in an area education agency on a proportional basis. The department of management shall determine from the amounts deducted from the portions of school district budgets that fund area education agency special education support services the amount that would have been local property taxes and the amount that would have been state aid and for the next following budget year shall increase the district’s total state school aid available under this chapter for area education agency special education support services and reduce the district’s property tax levy for area education agency special education support services by the amount necessary for the property tax portion of the deductions made under this section during the budget year.   2. The amount deducted from a school district’s budget shall not affect the calculation of the state cost per pupil or its district cost per pupil in that school year or a subsequent year.  89 Acts, ch 135, §36; 2018 Acts, ch 1041, §127  Referred to in §257.5, 257.8
IA Code § 257.38 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.38 - Funding for at-risk, alternative school, and returning dropouts and dropout prevention programs — plan.

257.38 Funding for at-risk, alternative school, and returning dropouts and dropout prevention programs — plan.   1. Boards of school districts, individually or jointly with boards of other school districts, requesting to use a modified supplemental amount for costs in excess of the amount received under section 257.11, subsection 4, for programs for at-risk students, secondary students who attend alternative programs and alternative schools, and returning dropouts and dropout prevention, shall approve, by resolution, comprehensive program plans for the programs and budget costs, including annual requests for a modified supplemental amount for funding the programs. The program plans shall include:   a. Program goals, objectives, and activities to meet the needs of students identified as at risk, secondary students who attend alternative programs and alternative schools, or potential dropouts or returning dropouts.   b. Student identification criteria and procedures.   c. Staff in-service education design.   d. Staff utilization plans.   e. Evaluation criteria and procedures and performance measures.   f. Program budget.   g. Qualifications required of personnel delivering the program.   h. A program for at-risk students.   i. A provision for identifying at-risk students.   2. Program plans shall identify the parts of the plan that will be implemented first upon adoption of the program plan. If a district is requesting to use a modified supplemental amount to finance the program, the school district shall include in the request the number of students in its budget enrollment for the budget year identified as returning dropouts and potential dropouts.  89 Acts, ch 135, §38; 2001 Acts, ch 159, §9; 2006 Acts, ch 1152, §27; 2013 Acts, ch 121, §35, 36, 42; 2015 Acts, ch 140, §39, 58, 59; 2018 Acts, ch 1112, §4 – 6, 18  Referred to in §257.10, 257.41  2018 amendments apply to school budget years beginning on or after July 1, 2019;  2018 Acts, ch 1112, §18
IA Code § 257.39 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.39 - Definitions — potential dropouts and returning dropouts.

257.39 Definitions — potential dropouts and returning dropouts.   As used in this chapter:   1. “Potential dropouts” are resident pupils who are enrolled in a public or nonpublic school who demonstrate poor school adjustment as indicated by two or more of the following:   a. High rate of absenteeism, truancy, or frequent tardiness.   b. Limited or no extracurricular participation or lack of identification with school, including but not limited to expressed feelings of not belonging.   c. Poor grades, including but not limited to failing in one or more school subjects or grade levels.   d. Low achievement scores in reading or mathematics which reflect achievement at two years or more below grade level.   e. Children in grades kindergarten through three who meet the definition of at-risk children adopted by the department of education.   2. “Returning dropouts” are resident pupils who have been enrolled in a public or nonpublic school in any of grades seven through twelve who withdrew from school for a reason other than transfer to another school or school district and who subsequently enrolled in a public school in the district.  89 Acts, ch 135, §39; 2020 Acts, ch 1062, §38  Referred to in §257.10, 257.11, 282.27  Section amended
IA Code § 257.40 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.40 - Approval of requests for modified supplement amounts for adopted program plans.

257.40 Approval of requests for modified supplement amounts for adopted program plans.   1. The board of directors of a school district requesting to use a modified supplemental amount for costs in excess of the funding received under section 257.11, subsection 4, for programs for at-risk students, secondary students who attend alternative programs and alternative schools, or returning dropouts and dropout prevention shall submit requests for a modified supplemental amount, including budget costs, to the school budget review committee not later than January 15 of the budget year preceding the budget year during which the program will be offered. The school budget review committee shall review the request and shall grant approval for the request if the amount requested does not exceed an amount equal to the limitation of section 257.41, subsection 3, minus any funds for the adopted program carried forward from the year prior to the base year. The board of directors shall certify by resolution that the request complies with the school district’s adopted program plan. If the amount requested exceeds an amount equal to the limitation of section 257.41, subsection 3, minus any funds for the adopted program carried forward from the year prior to the base year, the amount approved by the school budget review committee shall equal the limitation amount minus any funds for the adopted program carried forward from the year prior to the base year. Not later than March 15, the school budget review committee shall notify the department of management of the names of the school districts for which programs using a modified supplemental amount for funding have been approved and the approved budget of each program listed separately for each school district having an approved request. If requested, the board of directors shall provide the adopted program plan for any audit performed under chapter 11 or other provision of law.   2. If a school district submits a request after January 15 but before March 1 of the budget year preceding the budget year during which the program will be offered, the school budget review committee may grant the modified supplemental amount request based on the specifications under subsection 1.  89 Acts, ch 135, §40; 2006 Acts, ch 1152, §28; 2007 Acts, ch 22, §60; 2013 Acts, ch 121, §37, 42; 2015 Acts, ch 140, §40, 58, 59; 2018 Acts, ch 1112, §7, 18; 2020 Acts, ch 1093, §2, 4, 5  Referred to in §257.10, 257.11, 257.31, 298A.2  2018 amendment applies to school budget years beginning on or after July 1, 2019;  2018 Acts, ch 1112, §18  2020 amendment applies retroactively to January 1, 2020, for requests for modified supplemental amounts filed on or after that date; 2020 Acts, ch 1093, §5  Section amended
IA Code § 257.42 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.42 - Gifted and talented children.

257.42 Gifted and talented children.   1. Boards of school districts, individually or jointly with the boards of other school districts, shall annually submit program plans for gifted and talented children programs and budget costs to the department of education and to the applicable gifted and talented children advisory council, if an advisory council has been established, as provided in this chapter.   2. The parent or guardian of a pupil may request that a gifted and talented children program be established for pupils who qualify as gifted and talented children under section 257.44, including demonstrated achievement or potential ability in a single subject area.   3. The department of education shall employ one full-time qualified staff member or consultant for gifted and talented children programs.   4. The department of education shall adopt rules under chapter 17A relating to the administration of this section and sections 257.43 through 257.49. The rules shall prescribe the format of program plans submitted under section 257.43 and shall require that programs fulfill specified objectives. The department shall encourage and assist school districts to provide programs for gifted and talented children.   5. The department of education may request that the staff of the auditor of state conduct an independent program audit to verify that the gifted and talented programs conform to a district’s program plans.  89 Acts, ch 135, §42; 94 Acts, ch 1088, §1; 99 Acts, ch 178, §5, 10; 2015 Acts, ch 140, §43, 58, 59; 2016 Acts, ch 1073, §86
IA Code § 257.43 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.43 - Program plans.

257.43 Program plans.   The program plans submitted by school districts shall be part of the school improvement plan submitted pursuant to section 256.7, subsection 21, paragraph “a”, and shall include all of the following:   1. Program goals, objectives, and activities to meet the needs of gifted and talented children.   2. Student identification criteria and procedures.   3. Staff in-service education design.   4. Staff utilization plans.   5. Evaluation criteria and procedures and performance measures.   6. Program budget.   7. Qualifications required of personnel administering the program.   8. Other factors the department requires.  89 Acts, ch 135, §43; 99 Acts, ch 178, §6, 10  Referred to in §257.42, 261E.6
IA Code § 257.44 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.44 - Gifted and talented children defined.

257.44 Gifted and talented children defined.   1. “Gifted and talented children” are those children who are identified as possessing outstanding abilities and who are capable of high performance. Gifted and talented children are children who require appropriate instruction and educational services commensurate with their abilities and needs beyond those provided by the regular school program.   2. Gifted and talented children include those children with demonstrated achievement or potential ability, or both, in any of the following areas or in combination:   a. General intellectual ability.   b. Creative thinking.   c. Leadership ability.   d. Visual and performing arts ability.   e. Specific ability aptitude.  89 Acts, ch 135, §44; 2010 Acts, ch 1069, §72  Referred to in §257.42