Bill Text: IA HF2360 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act establishing a transportation cost supplement program for school districts, authorizing the imposition of a transportation cost supplement property tax and income surtax, and including applicability provisions. (Formerly HF 559)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2014-03-24 - Subcommittee, Vander Linden, Prichard, and Stanerson. H.J. 566. [HF2360 Detail]
Download: Iowa-2013-HF2360-Introduced.html
House
File
2360
-
Introduced
HOUSE
FILE
2360
BY
COMMITTEE
ON
EDUCATION
(SUCCESSOR
TO
HF
559)
A
BILL
FOR
An
Act
establishing
a
transportation
cost
supplement
program
1
for
school
districts,
authorizing
the
imposition
of
a
2
transportation
cost
supplement
property
tax
and
income
3
surtax,
and
including
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
275.12,
subsection
5,
Code
2014,
is
1
amended
to
read
as
follows:
2
5.
The
petition
may
also
include
a
provision
that
the
3
voter-approved
physical
plant
and
equipment
levy
provided
in
4
section
298.2
,
the
transportation
cost
supplement
program
5
provided
in
section
298.17,
or
both
will
be
voted
upon
at
the
6
election
conducted
under
section
275.18
.
7
Sec.
2.
Section
275.20,
Code
2014,
is
amended
to
read
as
8
follows:
9
275.20
Separate
vote
in
existing
districts.
10
The
voters
shall
vote
separately
in
each
existing
school
11
district
affected
and
voters
residing
in
the
entire
existing
12
district
are
eligible
to
vote
upon
the
proposition
to
create
13
a
new
school
corporation
and
,
if
provided
for
in
the
petition
14
under
section
275.12,
subsection
5,
the
proposition
to
levy
15
the
voter-approved
physical
plant
and
equipment
levy
under
16
section
298.2
,
if
the
petition
included
a
provision
for
a
vote
17
to
authorize
the
levy
the
proposition
to
participate
in
the
18
transportation
cost
supplement
program
under
section
298.17,
or
19
both
.
If
a
proposition
receives
a
majority
of
the
votes
cast
20
in
each
of
at
least
seventy-five
percent
of
the
districts,
and
21
also
a
majority
of
the
total
number
of
votes
cast
in
all
of
the
22
districts,
the
proposition
is
carried.
23
Sec.
3.
Section
298.14,
unnumbered
paragraphs
1
and
2,
Code
24
2014,
are
amended
to
read
as
follows:
25
For
each
fiscal
year,
the
cumulative
total
of
the
percents
of
26
surtax
approved
by
the
board
of
directors
of
a
school
district
27
and
collected
by
the
department
of
revenue
under
sections
28
257.21
,
257.29
,
and
298.2
,
and
298.17,
and
the
enrichment
29
surtax
under
section
442.15
,
Code
1989,
and
an
income
surtax
30
collected
by
a
political
subdivision
under
chapter
422D
,
shall
31
not
exceed
twenty
percent.
32
A
school
district
income
surtax
fund
is
created
in
the
33
office
of
treasurer
of
state.
Income
surtaxes
collected
by
the
34
department
of
revenue
under
sections
257.21
,
257.29
,
and
298.2
,
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and
298.17,
and
section
442.15
,
Code
1989,
shall
be
deposited
1
in
the
school
district
income
surtax
fund
to
the
credit
of
each
2
school
district.
A
separate
accounting
of
each
surtax,
by
3
school
district,
shall
be
maintained.
4
Sec.
4.
NEW
SECTION
.
298.17
Transportation
cost
supplement
5
program
——
election.
6
1.
a.
A
transportation
cost
supplement
program
is
7
established
to
provide
additional
funding
for
school
districts
8
in
which
the
district
transportation
costs
per
pupil
exceed
the
9
state
average
transportation
costs
per
pupil,
as
those
amounts
10
are
determined
under
section
257.31,
subsection
17,
paragraph
11
“c”
.
12
b.
The
board
of
directors
of
a
school
district
that
13
satisfies
the
criteria
of
paragraph
“a”
,
may
direct
the
14
county
commissioner
of
elections
to
submit
the
question
of
15
participation
in
the
transportation
cost
supplement
program
to
16
the
registered
voters
of
the
school
district
at
an
election
17
held
on
a
date
specified
in
section
39.2,
subsection
4,
18
paragraph
“c”
.
The
question
submitted
to
the
voters
of
the
19
school
district
shall
specify
the
period
of
consecutive
years
20
that
the
school
district
may
participate
in
the
program,
21
if
otherwise
eligible
under
paragraph
“a”
,
not
to
exceed
22
ten
consecutive
years.
If
a
majority
of
those
voting
on
23
the
question
favors
participation
in
the
program,
the
board
24
shall
adopt
a
resolution
to
participate
and
shall
certify
the
25
results
of
the
election
to
the
department
of
management
and
the
26
district
shall
participate
in
the
program.
If
a
majority
of
27
those
voting
on
the
question
does
not
favor
participation,
the
28
district
shall
not
participate
in
the
program.
29
2.
The
transportation
cost
supplement
program
shall
provide
30
additional
revenues
each
fiscal
year
not
to
exceed
an
amount
31
equal
to
the
district’s
actual
enrollment
used
to
calculate
32
the
district’s
average
transportation
costs
per
pupil
under
33
section
257.31,
subsection
17,
paragraph
“c”
,
multiplied
by
34
the
remainder
of
the
district’s
average
transportation
costs
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per
pupil
minus
the
state
average
transportation
costs
per
1
pupil,
as
those
amounts
are
determined
under
section
257.31,
2
subsection
17,
paragraph
“c”
.
However,
such
resulting
amount
3
shall
be
reduced
by
the
amount
of
transportation
assistance
4
aid
received
by
the
district
under
section
257.31,
subsection
5
17,
for
the
same
budget
year,
as
defined
in
section
257.2,
if
6
applicable.
Certification
of
a
district’s
participation
for
a
7
budget
year,
the
method
of
funding,
and
the
amount
to
be
raised
8
shall
be
made
to
the
department
of
management
not
later
than
9
April
15
of
the
base
year,
as
defined
in
section
257.2.
10
3.
The
transportation
cost
supplement
program
shall
be
11
funded
by
either
a
transportation
cost
supplement
property
12
tax
or
by
the
combination
of
a
transportation
cost
supplement
13
property
tax
and
a
transportation
cost
supplement
income
14
surtax.
The
method
of
raising
the
transportation
cost
15
supplement
program
moneys
shall
be
determined
by
the
board.
16
Subject
to
the
limitation
in
section
298.14,
if
the
board
17
uses
a
combination
of
a
transportation
property
tax
and
a
18
transportation
cost
supplement
income
surtax,
the
board
shall
19
determine
the
percent
of
income
surtax
to
be
imposed,
expressed
20
as
full
percentage
points,
not
to
exceed
twenty
percent.
21
4.
The
department
of
management
shall
establish
the
amount
22
of
the
transportation
cost
supplement
property
tax
to
be
levied
23
or
the
amount
of
the
combination
of
the
transportation
cost
24
supplement
property
tax
to
be
levied
and
the
amount
of
the
25
transportation
cost
supplement
income
surtax
to
be
imposed
for
26
each
school
year
that
the
transportation
cost
supplement
amount
27
is
authorized
and
the
school
district
eligible
under
subsection
28
1,
paragraph
“a”
.
The
transportation
cost
supplement
property
29
tax
and
income
surtax,
if
an
income
surtax
is
imposed,
shall
be
30
levied
and
imposed,
collected,
and
paid
to
the
school
district
31
in
the
manner
provided
for
the
instructional
support
program
in
32
sections
257.21
through
257.26.
33
5.
Revenues
received
by
a
school
district
from
a
34
transportation
cost
supplement
property
tax
or
income
surtax
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imposed
under
this
section
shall
be
deposited
in
the
general
1
fund
of
the
school
district
and
expended
only
for
the
cost
2
of
repairing,
maintaining,
and
fueling
school
district
3
transportation
equipment
and
school
buses,
as
defined
in
4
section
321.1,
subsection
69.
Revenues
received
by
a
school
5
district
under
this
section
are
miscellaneous
income.
6
6.
Except
for
an
adjustment
in
the
total
amount
authorized
7
to
be
collected
under
subsection
2,
participation
in
the
8
transportation
cost
supplement
program
under
this
section
shall
9
not
affect
a
school
district’s
eligibility
for
transportation
10
assistance
under
section
257.31,
subsection
17.
11
7.
Once
approved
at
an
election,
the
authority
of
the
12
board
to
use
the
transportation
cost
supplement
program
13
shall
continue,
subject
to
the
period
of
years
authorized
at
14
election,
until
the
board
votes
to
discontinue
the
program
or
15
the
voters
of
the
school
district
by
majority
vote
order
the
16
discontinuance
of
the
program.
The
board
shall
submit
at
an
17
election
held
on
a
date
specified
in
section
39.2,
subsection
18
4,
paragraph
“c”
,
the
question
of
whether
to
discontinue
the
19
program
upon
the
receipt
of
a
petition
signed
by
not
less
than
20
one
hundred
eligible
electors
or
thirty
percent
of
the
number
21
of
electors
voting
at
the
last
preceding
school
election,
22
whichever
is
greater.
23
8.
Participation
in
the
transportation
cost
supplement
24
program
is
not
affected
by
a
change
in
the
boundaries
of
the
25
school
district.
If
each
school
district
involved
in
a
school
26
reorganization
under
chapter
275
has
approved
a
transportation
27
cost
supplement
program,
and
if
the
voters
have
not
voted
upon
28
the
question
of
participation
in
the
program
in
the
reorganized
29
district,
the
program
shall
be
in
effect
for
the
reorganized
30
district
that
has
been
approved
for
the
least
amount
and
the
31
shortest
time
in
any
of
the
districts.
32
Sec.
5.
APPLICABILITY.
This
Act
applies
to
school
budget
33
years
beginning
on
or
after
July
1,
2015.
34
EXPLANATION
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The
inclusion
of
this
explanation
does
not
constitute
agreement
with
1
the
explanation’s
substance
by
the
members
of
the
general
assembly.
2
This
bill
establishes
a
transportation
cost
supplement
3
program
to
provide
additional
funding
for
school
districts
4
in
which
the
district
transportation
costs
per
pupil
exceed
5
the
state
average
transportation
costs
per
pupil.
Under
the
6
bill,
the
board
of
directors
of
such
a
school
district
may
7
direct
the
county
commissioner
of
elections
to
submit
the
8
question
of
participation
in
the
program
to
the
registered
9
voters
of
the
school
district.
The
question
submitted
to
the
10
voters
shall
specify
the
period
of
consecutive
years
that
the
11
school
district
may
participate
in
the
program
not
to
exceed
10
12
consecutive
years.
13
The
transportation
cost
supplement
program
provides
14
additional
revenue
each
fiscal
year
not
to
exceed
an
amount
15
equal
to
the
district’s
actual
enrollment
used
to
calculate
16
the
district’s
average
transportation
costs,
multiplied
by
17
the
remainder
of
the
district’s
average
transportation
costs
18
per
pupil
minus
the
state
average
transportation
costs
per
19
pupil.
This
amount
is
required
to
be
reduced
by
the
amount
of
20
transportation
assistance
aid
received
by
the
district
under
21
current
Code
section
257.31(17),
if
any,
for
the
same
budget
22
year.
23
The
bill
authorizes
the
transportation
cost
supplement
24
program
to
be
funded
by
either
a
transportation
cost
supplement
25
property
tax
or
by
the
combination
of
a
transportation
cost
26
supplement
property
tax
and
a
transportation
cost
supplement
27
income
surtax.
An
income
surtax
imposed
as
part
of
the
28
transportation
cost
supplement
program
is
subject
to
the
20
29
percent
cumulative
income
surtax
cap
under
Code
section
298.14.
30
Revenues
received
by
a
school
district
from
a
transportation
31
cost
supplement
property
tax
or
income
surtax
shall
be
32
deposited
in
the
general
fund
of
the
school
district
and
33
expended
only
for
the
cost
of
repairing,
maintaining,
and
34
fueling
school
district
transportation
equipment
and
school
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buses,
as
defined
in
Code
section
321.1(69).
Revenues
received
1
by
a
school
district
under
this
section
are
miscellaneous
2
income.
3
The
bill
provides
that
the
transportation
cost
supplement
4
program
may
be
discontinued
by
either
school
board
action
or
5
by
petition
and
election
and
includes
provisions
relating
to
6
participation
in
the
transportation
cost
supplement
program
by
7
school
districts
involved
in
a
school
reorganization
under
Code
8
chapter
275.
9
The
bill
applies
to
school
budget
years
beginning
on
or
after
10
July
1,
2015.
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