1.
(1)Notwithstanding any provision of law to the contrary, in addition to all funds distributed to school districts pursuant to the provisions of section 163.031 , the department of elementary and secondary education shall, after rendering all calculations required pursuant to the provisions of such section, remit an amount equal to one percent for fiscal years 2026 and 2027, or two percent for fiscal year 2028 and all subsequent fiscal years, of each district's preceding year's annual state aid entitlement as calculated in June in accordance with the provisions of such section for any district with a preceding year school board-approved school calendar that provided for one hundred sixty-nine school days or more of planned attendance. For districts in which one or more charter school
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1. (1) Notwithstanding any provision of law to the contrary, in addition to all funds distributed to school districts pursuant to the provisions of section 163.031 , the department of elementary and secondary education shall, after rendering all calculations required pursuant to the provisions of such section, remit an amount equal to one percent for fiscal years 2026 and 2027, or two percent for fiscal year 2028 and all subsequent fiscal years, of each district's preceding year's annual state aid entitlement as calculated in June in accordance with the provisions of such section for any district with a preceding year school board-approved school calendar that provided for one hundred sixty-nine school days or more of planned attendance. For districts in which one or more charter schools operate, and for all charter schools located therein, the department shall, after rendering all calculations required pursuant to the provisions of section 163.031 and section 160.415 , remit an amount equal to one percent for fiscal years 2026 and 2027, or two percent for fiscal year 2028 and all subsequent fiscal years, of each district's and charter school's preceding year's annual state aid entitlement as calculated in June, prior to any required adjustment pursuant to subsections 4 and 15 of section 160.415 , for any district or charter school with a preceding year board-approved school calendar that provided for one hundred sixty-nine school days or more of planned attendance.
(2) This subsection shall not be construed to prohibit the distribution of additional moneys under subdivision (1) of this subsection to a school district or charter school that:
(a) Prepares an annual calendar for the district's or charter school's school term under section 171.031 that establishes a school term of at least one hundred sixty-nine school days; and
(b) Is in session for fewer than one hundred sixty-nine school days in such school term because of:
a. Exceptional or emergency circumstances, as provided under section 171.033 ; or
b. An authorized reduction of the required number of hours or days under subsection 2 of section 160.041 .
2. Any funds received as provided in this section shall be used by school districts and charter schools exclusively to increase teacher salaries. Any school district or charter school that receives funds as provided in this section but fails to utilize such funds solely to increase teacher salaries shall have an amount equal to the amount of such funds received withheld from such district's or charter school's state aid payments pursuant to the provisions of section 163.031 or 160.415 .