1.State percent of growth. The state percent of growth for the budget year beginning
July 1, 2023, is three percent. The state percent of growth for the budget year beginning
July 1, 2024, is two and one-half percent. The state percent of growth for the budget year
beginning July 1, 2025, is two percent. The state percent of growth for each subsequent
budget year shall be established by statute which shall be enacted within thirty days of the
transmission of the governor’s budget required by February 1 under section 8.21 during the
regular legislative session beginning in the base year.
2.Categorical state percent of growth. The categorical state percent of growth for the
budget year beginning July 1, 2023, is three percent. The categorical state percent of growth
for the budget year beg
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1. State percent of growth. The state percent of growth for the budget year beginning
July 1, 2023, is three percent. The state percent of growth for the budget year beginning
July 1, 2024, is two and one-half percent. The state percent of growth for the budget year
beginning July 1, 2025, is two percent. The state percent of growth for each subsequent
budget year shall be established by statute which shall be enacted within thirty days of the
transmission of the governor’s budget required by February 1 under section 8.21 during the
regular legislative session beginning in the base year.
2. Categorical state percent of growth. The categorical state percent of growth for the
budget year beginning July 1, 2023, is three percent. The categorical state percent of growth
for the budget year beginning July 1, 2024, is two and one-half percent. The categorical
state percent of growth for the budget year beginning July 1, 2025, is two percent, except
for calculating the appropriation to the transportation equity fund under section 257.16C.
The categorical state percent of growth for purposes of calculating the appropriation to
the transportation equity fund under section 257.16C for the budget year beginning July 1,
2025, is five percent. The categorical state percent of growth for each budget year shall be
established by statute which shall be enacted within thirty days of the transmission of the
governor’s budget required by February 1 under section 8.21 during the regular legislative
session beginning in the base year. The categorical state percent of growth may include
state percents of growth for the teacher salary supplement, the professional development
supplement, the early intervention supplement, the teacher leadership supplement, and for
budget years beginning on or after July 1, 2020, transportation equity aid payments under
section 257.16C.
3. Supplemental state aid calculation. The department of management shall calculate
the regular program supplemental state aid for a budget year by multiplying the state percent
ofgrowthforthebudgetyearbytheregularprogramstatecostperpupilforthebaseyearand
shall calculate the special education support services supplemental state aid for the budget
year by multiplying the state percent of growth for the budget year by the special education
support services state cost per pupil for the base year.
4. Combined supplemental state aid. The combined supplemental state aid per pupil for
each school district is the sum of the regular program supplemental state aid per pupil and
the special education support services supplemental state aid per pupil for the budget year,
which may be modified as follows:
a. By the school budget review committee under section 257.31.
b. By the department of management under section 257.36.
5. Alternate supplemental state aid — definitions.
a. ForbudgetyearsbeginningJuly1,2000,andsubsequentbudgetyears,referencestothe
terms “supplemental state aid”, “regular program state cost per pupil”, and “regular program
district cost per pupil” shall mean those terms as calculated for those school districts that
calculated regular program supplemental state aid for the school budget year beginning July
1, 1999, with the additional thirty-eight dollars specified in section 257.8, subsection 4, Code
2013.
b. For the budget year beginning July 1, 2018, and subsequent budget years, references to
“supplemental state aid” and “regular program state cost per pupil” shall mean those terms
as calculated including the additional amounts for the specified budget years under section
257.9, subsection 2, and references to “regular program district cost per pupil” shall mean
that term as calculated including any adjustments made under section 257.10, subsection 2.