reglab/housing_qa huggingface dataset:
IA Code § 257.5 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.5 - Continuation of supplemental aid.

257.5 Continuation of supplemental aid.   1. A reorganized school district, as defined in section 257.4, subsection 2, receiving supplemental aid prior to July 1, 1991, under section 442.9A, Code 1991, shall continue to receive supplemental aid as provided in that section for the five-year period specified in that section.   2. There is appropriated from the general fund of the state to the department of management for each fiscal year an amount sufficient to pay the supplemental aid to school districts under this section. Supplemental aid shall be paid in the manner provided in section 257.16.   3. For the purpose of the department of management’s determination of the portion of a school district’s budget that was property tax and the portion that was state aid under section 257.36, supplemental aid shall be considered property tax.  89 Acts, ch 135, §5; 91 Acts, ch 178, §3; 2016 Acts, ch 1011, §121
IA Code § 257.7 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.7 - Authorized expenditures.

257.7 Authorized expenditures.   1. Budgets. School districts are subject to chapter 24. The authorized expenditures of a school district during a base year shall not exceed the lesser of the budget for that year certified under section 24.17 plus any allowable amendments permitted in this section, or the authorized budget, which is the sum of the combined district cost for that year, the actual miscellaneous income received for that year, and the actual unspent balance from the preceding year.   2. Budget amendments. If actual miscellaneous income for a budget year exceeds the anticipated miscellaneous income in the certified budget for that year, or if an unspent balance has not been previously certified, a school district may amend its certified budget.  89 Acts, ch 135, §7; 90 Acts, ch 1190, §2  Referred to in §298.10, 298A.12
IA Code § 257.11A (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.11A - Supplementary weighting and school reorganization.

257.11A Supplementary weighting and school reorganization.   1. In determining weighted enrollment under section 257.6, if the board of directors of a school district has approved a contract for sharing pursuant to section 257.11 and the school district has approved an action to bring about a reorganization to take effect on and after July 1, 2007, and on or before July 1, 2024, the reorganized school district shall include, for a period of three years following the effective date of the reorganization, additional pupils added by the application of the supplementary weighting plan, equal to the pupils added by the application of the supplementary weighting plan in the year preceding the reorganization. For the purposes of this subsection, the weighted enrollment for the period of three years following the effective date of reorganization shall include the supplementary weighting in the base year used for determining the combined district cost for the first year of the reorganization. However, the weighting shall be reduced by the supplementary weighting added for a pupil whose residency is not within the reorganized district.   2. For purposes of this section, a reorganized district is one in which the reorganization was approved in an election pursuant to sections 275.18 and 275.20 and takes effect on or after July 1, 2007, and on or before July 1, 2024. Each district which initiates, by a vote of the board of directors or jointly by the affected boards, action to bring about a reorganization or dissolution to take effect on or after July 1, 2007, and on or before July 1, 2024, shall certify the date and the nature of the action taken to the department of education by January 1 of the year in which the reorganization or dissolution takes effect.   3. A school district shall be eligible for a combined maximum total of six years of supplementary weighting under the provisions of this section and section 257.11, subsection 2, paragraph “c”.  2001 Acts, ch 126, §7; 2007 Acts, ch 130, §5; 2014 Acts, ch 1017, §4; 2019 Acts, ch 101, §3
IA Code § 257.12 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.12 - Adjustment in state foundation aid.

257.12 Adjustment in state foundation aid.   1. If a school district is required to repay property taxes paid for school taxes levied on property originally assessed at five million dollars or more because the assessment was subsequently reduced by the action of the property assessment appeal board or judicial action and the amount of the reduction in the assessment equals at least one hundred thousand dollars or two percent of the assessed value of all taxable property in the district prior to the reduction, whichever is less, the school district is eligible for an adjustment in state foundation aid. To receive the adjustment in state foundation aid, the school district shall apply to the department of management prior to the beginning of the budget year following the budget year in which the repayment of the property taxes occurred. The department of management shall determine the amount of adjustment in state foundation aid pursuant to subsection 2.   2. The department of management shall determine the amount of state foundation aid which the school district would have received under section 257.1 if the amount of the school district’s foundation property tax was determined using the reduced assessment of the applicable property. The difference between the amount of the state foundation aid using the reduced assessment and the amount of state foundation aid actually received under section 257.1 equals the amount of the adjustment in state foundation aid to be paid to the school district.   3. The adjustment in state foundation aid under this section shall be paid as provided in section 257.16. If the application to receive an adjustment in state aid was filed prior to April 15, the adjustment shall be paid in the budget year. If the application is made after April 15, the adjustment shall be paid in the following budget year.  2006 Acts, ch 1185, §78
IA Code § 257.13 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.13 - On-time funding budget adjustment.

257.13 On-time funding budget adjustment.   1. For the school budget year beginning July 1, 2001, and succeeding budget years, if a district’s actual enrollment for the budget year, determined under section 257.6, is greater than its budget enrollment for the budget year, the district shall be eligible to receive an on-time funding budget adjustment. The adjustment shall be in an amount equal to the difference between the actual enrollment for the budget year and the budget enrollment for the budget year, multiplied by the district cost per pupil.   2. The board of directors of a school district that wishes to receive an on-time funding budget adjustment shall adopt a resolution to receive the adjustment and notify the school budget review committee annually, but not earlier than November 1, as determined by the department of education. The school budget review committee shall establish a modified supplemental amount pursuant to subsection 1.   3. If the board of directors of a school district determines that a need exists for additional funds exceeding the on-time funding budget adjustment pursuant to this section, a request for a modified supplemental amount based upon increased enrollment may be submitted to the school budget review committee as provided in section 257.31.  99 Acts, ch 2, §2, 4; 2000 Acts, ch 1055, §1, 3; 2001 Acts, ch 126, §8; 2008 Acts, ch 1142, §1, 6; 2013 Acts, ch 121, §26, 42; 2014 Acts, ch 1013, §5
IA Code § 257.14 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.14 - Budget adjustment.

257.14 Budget adjustment.   1. For the budget year commencing July 1, 2016, and succeeding budget years, a school district shall be eligible for a budget adjustment in an amount equal to the difference between the regular program district cost for the budget year and one hundred one percent of the regular program district cost for the base year.   2. The board of directors of a school district that wishes to receive a budget adjustment for a budget year pursuant to this section shall adopt by May 15 of the base year for which the budget adjustment is sought, a resolution to receive the budget adjustment and shall notify the department of management of the adoption of the resolution and the amount of the budget adjustment to be received.  89 Acts, ch 135, §14; 90 Acts, ch 1190, §8; 92 Acts, ch 1230, §6; 93 Acts, ch 179, §17; 95 Acts, ch 130, §2; 97 Acts, ch 18, §1, 2; 99 Acts, ch 2, §3, 4; 2000 Acts, ch 1055, §2, 3; 2001 Acts, ch 126, §9 – 12; 2002 Acts, ch 1050, §59, 65; 2002 Acts, ch 1140, §9, 10, 47; 2004 Acts, ch 1175, §235, 287; 2005 Acts, ch 179, §58; 2008 Acts, ch 1142, §2, 3, 6; 2016 Acts, ch 1036, §4, 5  Referred to in §257.16C, 257.19
IA Code § 257.16 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.16 - Appropriations.

257.16 Appropriations.   1. There is appropriated each year from the general fund of the state an amount necessary to pay the foundation aid under this chapter, the preschool foundation aid under chapter 256C, supplementary aid under section 257.4, subsection 2, and adjusted additional property tax levy aid under section 257.15, subsection 4.   2. All state aids paid under this chapter, unless otherwise stated, shall be paid in monthly installments beginning on September 15 of a budget year and ending on or about June 15 of the budget year as determined by the department of management, taking into consideration the relative budget and cash position of the state resources.   3. All moneys received by a school district from the state under this chapter shall be deposited in the general fund of the school district, and may be used for any school general fund purpose unless otherwise provided by law.   4. Notwithstanding any provision to the contrary, if the governor orders budget reductions in accordance with section 8.31, the teacher salary supplement district cost, the professional development supplement district cost, the early intervention supplement district cost, and the teacher leadership supplement district cost as calculated under section 257.10, subsections 9, 10, 11, and 12, and the area education agency teacher salary supplement district cost and the area education agency professional development supplement district cost as calculated under section 257.37A, subsections 1 and 2, shall be paid in full as calculated and the reductions in the appropriations provided in accordance with this section shall be reduced from the remaining moneys appropriated pursuant to this section and shall be distributed on a per pupil basis calculated with the weighted enrollment determined in accordance with section 257.6, subsection 5.  89 Acts, ch 135, §16; 91 Acts, ch 178, §5; 92 Acts, ch 1208, §1; 92 Acts, ch 1232, §303; 94 Acts, ch 1023, §44; 94 Acts, ch 1181, §12, 18; 95 Acts, ch 214, §10, 11; 2002 Acts, ch 1140, §11; 2006 Acts, ch 1182, §40, 53; 2007 Acts, ch 148, §8; 2010 Acts, ch 1183, §21, 43; 2013 Acts, ch 121, §56  Referred to in §256.12, 256C.4, 256C.5, 257.4, 257.5, 257.12, 257.15, 257.16B, 257.16C, 257.17, 257.20, 275.31, 282.31, 282.33, 284.11, 284.13, 284.15
IA Code § 257.16A (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.16A - Property tax equity and relief fund.

257.16A Property tax equity and relief fund.   1. A property tax equity and relief fund is created as a separate and distinct fund in the state treasury under the control of the department of management. Moneys in the fund include revenues credited to the fund, appropriations made to the fund, and other moneys deposited into the fund.   2. There is appropriated annually all moneys in the fund to the department of management for purposes of section 257.15, subsection 4.   3. Notwithstanding section 8.33, any moneys remaining in the property tax equity and relief fund at the end of a fiscal year shall not revert to any other fund but shall remain in the property tax equity and relief fund for use as provided in this section for the following fiscal year.  2008 Acts, ch 1134, §3  Referred to in §257.4, 257.15, 423F.2
IA Code § 257.16D (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.16D - Foundation base supplement fund.

257.16D Foundation base supplement fund.   1. A foundation base supplement fund is created as a separate and distinct fund in the state treasury under the control of the department of management. Moneys in the fund include revenues credited to the fund, appropriations made to the fund, and other moneys deposited into the fund.   2. a. There is appropriated annually from the fund to the department of management an amount necessary to make all foundation base supplement payments under this section. The department of management shall calculate each school district’s foundation base supplement payment based on the distribution methodology under paragraph “b”.   b. The moneys available in a fiscal year in the foundation base supplement fund shall be distributed by the department of management to each school district on a per pupil basis calculated using each school district’s weighted enrollment, as defined in section 257.6, for that fiscal year. However, the amount of a school district’s foundation base supplement payment for a budget year shall not exceed an amount equal to the product of the school district’s weighted enrollment for the budget year multiplied by the product of the regular program state cost per pupil for the budget year multiplied by one hundred percent less the regular program foundation base per pupil percentage pursuant to section 257.1, minus the amount of the school district’s property tax replacement payment under section 257.16B for the budget year.   3. Notwithstanding section 8.33, any moneys remaining in the foundation base supplement fund at the end of a fiscal year shall not revert to any other fund but shall remain in the foundation base supplement fund for use as provided in this section for the following fiscal year.  2019 Acts, ch 166, §5; 2020 Acts, ch 1012, §3, 5  Referred to in §257.2, 257.4, 423F.2  Subsection 2, paragraph b amended
IA Code § 257.17 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.17 - Aid reduction for early school starts.

257.17 Aid reduction for early school starts.   1. State aid payments made pursuant to section 257.16 for a fiscal year shall be reduced by one one-hundred-eightieth for each day of that fiscal year for which the school district begins school before the earliest school start date specified in section 279.10, subsection 1.   2. This section does not apply to a school district attendance center that has received approval from the department of education under section 279.10, subsection 2, to maintain a year-round school calendar that commences classes in advance of the school start date established in section 279.10, subsection 1. The department of management shall prorate the reduction made pursuant to this section to account for an attendance center in a school district that is approved to maintain a year-round school calendar under section 279.10, subsection 2.  89 Acts, ch 135, §17; 2015 Acts, ch 31, §1, 5; 2016 Acts, ch 1011, §43
IA Code § 257.19 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.19 - Instructional support funding.

257.19 Instructional support funding.   1. The additional funding for the instructional support program for a budget year is limited to an amount not exceeding ten percent of the total of regular program district cost for the budget year and moneys received under section 257.14 as a budget adjustment for the budget year. Moneys received by a district for the instructional support program are miscellaneous income and may be used for any general fund purpose. However, moneys received by a district for the instructional support program shall not be used as, or in a manner which has the effect of, supplanting funds authorized to be received under sections 257.41, 257.46, 298.2, and 298.4, or to cover any deficiencies in funding for special education instructional services resulting from the application of the special education weighting plan under section 256B.9.   2. Certification of a board’s intent to participate for a budget year, the method of funding, and the amount to be raised shall be made to the department of management not later than April 15 of the base year. Funding for the instructional support program shall be obtained from instructional support state aid and from local funding using either an instructional support property tax or a combination of an instructional support property tax and an instructional support income surtax.   3. The board of directors shall determine whether the instructional support property tax or the combination of the instructional support property tax and instructional support income surtax shall be used for the local funding. Subject to the limitation specified in section 298.14, if the board elects to use the combination of the instructional support property tax and instructional support income surtax, for each budget year the board shall determine the percent of income surtax that will be imposed, expressed as full percentage points, not to exceed twenty percent.  89 Acts, ch 135, §19; 91 Acts, ch 126, §3; 93 Acts, ch 1, §4; 2017 Acts, ch 54, §76  Referred to in §257.21, 403.19
IA Code § 257.20 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.20 - Instructional support state aid appropriation.

257.20 Instructional support state aid appropriation.   1. In order to determine the amount of instructional support state aid and the amount of local funding for the instructional support program for a district, the department of management shall divide the total assessed valuation in the state by the total budget enrollment for the budget year in the state to determine a state assessed valuation per pupil and shall divide the assessed valuation in each district by the district’s budget enrollment for the budget year to determine the district assessed valuation per pupil. The department of management shall multiply the ratio of the state’s valuation per pupil to the district’s valuation per pupil by twenty-five hundredths and subtract that result from one to determine the portion of the instructional support program budget that is local funding. The remaining portion of the budget shall be funded by instructional support state aid. However, for the budget year beginning July 1, 1992, only, the amount of state aid is three and one-quarter percent less than the amount computed under this paragraph for that budget year.   2. There is appropriated for each fiscal year from the general fund of the state to the department of education, an amount necessary to pay instructional support state aid as determined under subsection 1.   a. However, moneys appropriated under this subsection shall not exceed the amount of moneys appropriated as instructional support state aid for the budget year which commenced on July 1, 1992.   b. If the amount appropriated under this subsection is insufficient to pay the amount of instructional support state aid determined under subsection 1, the department of education shall prorate the amount of the instructional support state aid provided to each district.   3. If the general assembly makes an appropriation for instructional support state aid in lieu of the standing appropriation provided under subsection 2, the appropriation for instructional support state aid shall include in the appropriation the allocation of the instructional support state aid to the school districts applicable for that appropriation and subsections 1 and 2 do not apply to the appropriation.   4. Instructional support state aid shall be paid at the same time and in the same manner as foundation aid is paid under section 257.16.  89 Acts, ch 135, §20; 92 Acts, ch 1227, §16; 92 Acts, ch 1230, §8  See Iowa Acts for provisions relating to appropriations for instructional support state aid in a given year
IA Code § 257.21 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.21 - Computation of instructional support amount.

257.21 Computation of instructional support amount.   1. The department of management shall establish the amount of instructional support property tax to be levied and the amount of instructional support income surtax to be imposed by a district in accordance with the decision of the board under section 257.19 for each school year for which the instructional support program is authorized. The department of management shall determine these amounts based upon the most recent figures available for the district’s valuation of taxable property, individual state income tax paid, and budget enrollment in the district, and shall certify to the district’s county auditor the amount of instructional support property tax, and to the director of revenue the amount of instructional support income surtax to be imposed if an instructional support income surtax is to be imposed.   2. The instructional support income surtax shall be imposed on the state individual income tax for the calendar year during which the school’s budget year begins, 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, and shall be imposed on all individuals residing in the school district on the last day of the applicable tax year. As used in this section, “state individual income tax” means the taxes computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.  89 Acts, ch 135, §21; 91 Acts, ch 159, §1; 97 Acts, ch 23, §25; 2003 Acts, ch 145, §286; 2006 Acts, ch 1158, §3; 2013 Acts, ch 123, §42, 45, 46; 2018 Acts, ch 1161, §50, 53, 54; 2020 Acts, ch 1062, §94  Referred to in §257.29, 298.2, 298.14  Limit on total surtax, §298.14  2018 amendment to subsection 2 applies retroactively to January 1, 2018, for tax years beginning on or after that date; 2018 Acts, ch 1161, §54  Code editor directive applied
IA Code § 257.22 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.22 - Statutes applicable.

257.22 Statutes applicable.   The director of revenue shall administer the instructional support income surtax imposed under this chapter, and sections 422.4, 422.20, sections 422.22 to 422.31, sections 422.68, 422.70, and sections 422.72 to 422.75 shall apply with respect to administration of the instructional support income surtax.  89 Acts, ch 135, §22; 2003 Acts, ch 145, §286; 2009 Acts, ch 60, §1  Referred to in §257.29, 298.2
IA Code § 257.23 (2021)
2021 Iowa Code|Title VII - EDUCATION AND CULTURAL AFFAIRS|Chapter 257 - FINANCING SCHOOL PROGRAMS|Section 257.23 - Form and time of return.

257.23 Form and time of return.   The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21.  89 Acts, ch 135, §23  Referred to in §257.29, 298.2