reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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 through 422.31, sections 422.68, 422.70, and sections 422.72 through 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; 2021 Acts, ch 80, §138
Referred to in §257.29, 298.2
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
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
2023 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
2023 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
2023 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
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.45 - Submission of program plans.

257.45 Submission of program plans.
1. The board of directors of a school district shall submit applications for approval for the programs to the department not later than November 1 preceding the fiscal year during which the program will be offered. The board shall also submit a copy of the program plans to the gifted and talented children advisory council, if an advisory council has been established. The department shall review the program plans and shall prior to January 15 either grant approval for the program or return the request for approval with comments of the department included. Any unapproved request for a program may be resubmitted with modifications to the department not later than a date established by the department. Not later than February 15 the department shall notify the department of management and the school budget review committee of the names of the school districts for which gifted and talented children programs have been approved and the approved budget of each program listed separately for each school district having an approved program.
2. The department of education may waive the November 1 deadline, if the department finds that the school district applying for approval of gifted and talented programs missed the deadline for good cause. The department shall adopt rules defining good cause for purposes of this section.
89 Acts, ch 135, §45; 94 Acts, ch 1088, §2; 99 Acts, ch 178, §7, 10
Referred to in §257.42
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.46 - Funding.

257.46 Funding.
1. The budget of an approved gifted and talented children program for a school district, after subtracting funds received from other sources for that purpose, including any amount designated from the school district’s flexibility account under section 298A.2, subsection 2, shall be funded annually on a basis of one-fourth or more from the district cost of the school district.
2. The remaining portion of the budget shall be funded by the thirty-eight dollar increase in supplemental state aid, as defined in section 257.2, Code 2014, for the school budget year beginning July 1, 1999, multiplied by a district’s budget enrollment. The thirty-eight dollar increase for the school budget year beginning July 1, 1999, shall increase in subsequent years by each year’s state percent of growth. School districts shall annually report the amount expended for a gifted and talented program to the department of education. The proportion of a school district’s budget which corresponds to the thirty-eight dollar increase in supplemental state aid, as defined in section 257.2, Code 2014, for the school budget year beginning July 1, 1999, added to the amount in subsection 1, shall be utilized exclusively for a school district’s gifted and talented program.
3. If any portion of the gifted and talented program budget remains unexpended at the end of the budget year, the remainder shall be carried over to the subsequent budget year and added to the gifted and talented program budget for that year.
89 Acts, ch 135, §46; 94 Acts, ch 1088, §3; 99 Acts, ch 178, §8, 10; 2000 Acts, ch 1058, §29; 2000 Acts, ch 1151, §1, 2; 2013 Acts, ch 121, §39, 42; 2017 Acts, ch 154, §4
Referred to in §257.19, 257.42, 298A.2
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.47 - Cooperation by area education agencies.

257.47 Cooperation by area education agencies.
The area education agencies in which the school districts having approved gifted and talented children programs are located shall cooperate with the school district in the identification and placement of gifted and talented children and may assist school districts in the establishment of such programs.
89 Acts, ch 135, §47
Referred to in §257.42
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.48 - Advisory council.

257.48 Advisory council.
1. At the written request of one or more boards of school districts, in an area education agency, the area education agency board shall establish one or more gifted and talented children advisory councils and shall appoint members for four-year staggered terms. The terms of office of advisory council members shall commence on July 1 of each year. An advisory council shall consist of seven members including teachers, parents, school administrators, and other persons interested in education in the area. Except as otherwise provided in this section, members shall be eligible electors residing in the merged area. Members shall serve without compensation but shall be reimbursed for actual and necessary expenses and mileage incurred in the performance of their duties from funds available to the area education agency.
2. If an area education agency has a weighted enrollment of more than thirty-five thousand, the board may appoint additional advisory councils for each thirty-five thousand weighted enrollment or fraction of thirty-five thousand. If more than one advisory council is appointed by the board, the board shall divide the merged area along school district boundary lines for jurisdiction of the advisory councils, and membership of these advisory councils shall be appointed from the designated portion of the merged area.
89 Acts, ch 135, §48; 2018 Acts, ch 1041, §127
Referred to in §257.42
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.49 - Duties of advisory council.

257.49 Duties of advisory council.
The gifted and talented children advisory council shall:
1. Elect a chairperson and vice chairperson from the membership of the advisory council.
2. Meet as often as deemed necessary by the advisory council.
3. Advise and assist a local board of directors in the establishment of gifted and talented children programs, when requested by the local board.
4. Review program plans and proposed budgets for a gifted and talented children program, in consultation with a gifted and talented children consultant employed by the area education agency, when requested by a local board.
5. When requested by a local board, evaluate the results of a gifted and talented children program and file a written report together with recommendations for improvement or change with the board of directors of the applicable school district, the area education agency and the department of education. The evaluation shall be conducted by three or more members of the advisory council.
89 Acts, ch 135, §49
Referred to in §257.42
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.50 - Federal assistance — school district responsibilities.

257.50 Federal assistance — school district responsibilities.
The director of the department of education, in accepting and administering federal funds in accordance with section 256.9, subsection 7, shall upon receiving federal grant moneys under the federal 21st Century Community Learning Center Grant, Tit. IV, pt. B of the federal Elementary and Secondary Education Act of 1965, as amended by the federal Every Student Succeeds Act, as amended, 20 U.S.C. §7171–7176, designate that a school district be the fiscal agent for an eligible local grant. Whenever possible, the grant applicant school district shall collaborate with a community-based organization, a public or private entity, or a consortium of two or more of such organizations or entities in establishing a community learning center. The department shall give priority to applications for programs serving students determined through research-based methods to be in the greatest need of eligible services. Notwithstanding the provisions of this section, if federal rules or regulations relating to the 21st Century Community Learning Center Grant are adopted that are inconsistent with the provisions of this section, the department of education shall comply with the requirements of the federal rules or regulations.
2002 Acts, ch 1140, §12; 2010 Acts, ch 1061, §180; 2018 Acts, ch 1057, §8
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257 - FINANCING SCHOOL PROGRAMS › Section 257.51 - Career academy fund — grant program.

257.51 Career academy fund — grant program.
1. A career academy fund is created and established as a separate and distinct fund in the state treasury under the control of the department of education.
2. a. In addition to moneys deposited in the career academy fund pursuant to section 423F.2, the department of education may accept gifts, grants, bequests, and other private contributions, as well as state or federal funds, and shall deposit the moneys in the fund to be used for purposes of this section. Moneys in the fund are appropriated to the department of education and shall be used for the purposes of this section.
b. Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes of this section in succeeding fiscal years. Notwithstanding section 12C.7, subsection 2, interest earned on moneys in the career academy fund shall be credited to the fund.
3. The department of education shall adopt rules to establish and administer a career academy grant program to provide for the allocation of money in the fund in the form of competitive grants, not to exceed one million dollars per grant, to school corporations for career academy infrastructure, career academy equipment, or both, in accordance with the goals of this section and to further the goals of the establishment and operation of career academies under section 258.15. The rules adopted by the department of education shall specify the eligibility of applicants and eligible items for grant funding. Priority for grants shall first be given to applications to establish new career academies that are organized as regional centers pursuant to chapter 258. Subsequent priority shall be given to applications for expanding existing career academies.
2019 Acts, ch 166, §6
Referred to in §423F.2
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.1 - Definitions.

257B.1 Definitions.
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.1A - Permanent fund.

257B.1A Permanent fund.
The permanent school fund, the interest of which only can be appropriated for school purposes, shall consist of:
1. Five percent of the net proceeds of the public lands of the state.
2. The proceeds of the sale of the five hundred thousand acres of land granted the state under the eighth section of an Act of Congress passed September 4, 1841, entitled: “An Act to appropriate the proceeds of all sales of public lands, and to grant pre-emption rights”.
3. The proceeds of all intestate estates escheated to the state.
4. The proceeds of the sales of the sixteenth section in each township, or lands selected in lieu thereof.
5. All other moneys by law credited to the permanent school fund.
[R60, §1962, 1964; C73, §1837, 1839; C97, §2838; C24, 27, 31, 35, 39, §4469; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §302.1]
86 Acts, ch 1246, §139, 140; 87 Acts, ch 115, §46; 88 Acts, ch 1278, §24
C93, §257B.1
95 Acts, ch 218, §16
C2001, §257B.1A
Referred to in §257B.6, 257B.9
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.1B - Interest for Iowa schools fund — transfer of interest.

257B.1B Interest for Iowa schools fund — transfer of interest.
An interest for Iowa schools fund is established in the office of treasurer of state. The department of administrative services shall deposit interest earned on the permanent school fund in the interest for Iowa schools fund. The treasurer shall transfer moneys in the interest for Iowa schools fund on a quarterly basis as follows:
1. For the fiscal year beginning July 1, 2008, and each succeeding fiscal year, fifty-five percent of the moneys deposited in the fund to the university of northern Iowa to assist school districts in developing reading recovery and literacy programs.
2. Forty-five percent of the moneys deposited in the fund to the credit of the international center endowment fund of the international center for gifted and talented education established in section 263.8A.
86 Acts, ch 1246, §141
C87, §302.1A
88 Acts, ch 1012, §2; 88 Acts, ch 1284, §51; 89 Acts, ch 319, §77, 78
C93, §257B.1A
95 Acts, ch 218, §17; 96 Acts, ch 1184, §1, 2; 98 Acts, ch 1215, §30
C2001, §257B.1B
2003 Acts, ch 145, §286; 2004 Acts, ch 1175, §92; 2005 Acts, ch 169, §22, 35; 2008 Acts, ch 1181, §24
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.2 - Lands and escheats.

257B.2 Lands and escheats.
The proceeds of all lands sold, and all sums due from escheats, shall be payable to the treasurer of the county in which the lands or escheated estates are situated or found, and the county treasurer shall pay the proceeds to the state treasurer once each month.
[R60, §1965; C73, §1840; C97, §2838; C24, 27, 31, 35, 39, §4470; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §302.2]
C93, §257B.2
Referred to in §331.552
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.4 - Division and appraisement.

257B.4 Division and appraisement.
The board of supervisors may, as preliminary to a sale, authorize the trustees of a township, where the sixteenth section or land selected in lieu of the sixteenth section has not been sold, to lay out the section into tracts as in their judgment will be for the best interests of the permanent school fund, conforming, as far as the interests of the fund will permit, to the legal subdivisions of the United States surveys, and appraise each tract at what they believe to be its true value, and certify to the board the divisions and appraisements made by them. The division and appraisement shall be approved or disapproved by the board at its first meeting after the report, and in case it disapproves, it may at once order another division and appraisement. If the board of supervisors approves, the county auditor shall make and keep a record of the division, appraisement, and approval; but school lands shall not be sold for less than the appraised value per acre, except as provided. A member of the board of supervisors, county auditor, township trustee, or a person who was engaged in the division and appraisement of the land, shall not be directly or indirectly interested in the purchase of the land; and any sale made, where the parties have an interest in the land, shall be void.
[R60, §1970, 1971; C73, §1845 – 1847; C97, §2840; C24, 27, 31, 35, 39, §4472; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §302.4]
83 Acts, ch 185, §9, 62
C93, §257B.4
2023 Iowa Code › Title VII - EDUCATION AND CULTURAL AFFAIRS › Chapter 257B - SCHOOL FUNDS › Section 257B.5 - Notice — sale.

257B.5 Notice — sale.
When the board of supervisors shall offer for sale the sixteenth section or lands selected in lieu thereof, or any portion of the same, or any part of the five-hundred-thousand-acre grant, the county auditor shall give at least forty days’ notice, by written or printed notices posted in five public places in the county, two of which shall be in the township in which the land to be sold is situated, and also publish a notice of said sale once each week for two weeks preceding the same in a newspaper published in the county, describing the land to be sold and the time and place of such sale. At such time and place, or at such other time and place as the sale may be adjourned to, the county auditor shall offer to the highest bidder, subject to the provisions of this chapter, and sell, either for cash or one-third cash and the balance on a credit not exceeding ten years, with interest on the same at the rate of not less than three and one-half percent per annum, to be paid at the office of the county treasurer of said county on the first day of January in each year, delinquent interest to bear the same rate as the principal. Such county treasurer shall pay to the state treasurer on the first day of February all interest collected.
[R60, §1971; C73, §1846; C97, §2841; S13, §2841; C24, 27, 31, 35, 39, §4473; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §302.5]
C93, §257B.5
Referred to in §331.552