Iowa HF 2705: A bill for an act relating to state and local finances by modifying individual and alternate income tax rates, withholding credits, franchise tax deductions, methodologies for determining property taxes, and property tax assessment limitations, changing methods of determining compensation of county officials, making contingent transfers from the taxpayer relief fund, and making corrections, and including effective date and applicability provisions.

Status: Withdrawn. (as of 2024-04-19)

State: Iowa · Session: 2023-2024 · Bill: HF 2705

Subjects: city government, county government, franchise taxes, income taxes, local government, property taxes, relief, salaries and wages, tax levies, taxation, withholding taxes

Sponsors: COMMITTEE ON WAYS AND MEANS

Bill Text

House
File
2705
-
Introduced

HOUSE
FILE
2705

BY
COMMITTEE
ON
EDUCATION

(SUCCESSOR
TO
HSB
717)

A
BILL
FOR

An
Act
relating
to
entities
supported
in
whole
or
in
part
by
1

taxation,
including
by
modifying
provisions
related
to
the
2

duties
and
responsibilities
of
the
directors
and
officers
3

of
school
boards,
school
improvement
advisory
committees,
4

electronic
bidding
on
public
bonds,
statewide
school
5

infrastructure
funding,
open
enrollment,
and
the
membership
6

and
voting
units
of
county
and
city
conference
boards,
and
7

including
applicability
provisions.
8

BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
9

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H.F.
2705

DIVISION
I
1

SCHOOL
BOARD
AND
OFFICERS
——
DUTIES
AND
RESPONSIBILITIES
2

Section
1.
Section
279.6,
subsection
1,
paragraph
a,
Code
3

2026,
is
amended
to
read
as
follows:
4

a.
Except
as
provided
in
paragraph
“b”
and
subsection
5

2
,
vacancies
occurring
among
the
officers
or
members
of
a
6

school
board
shall
be
filled
by
the
board
by
appointment.
A
7

person
so
appointed
to
fill
a
vacancy
in
an
elective
office
8

shall
hold
office
until
a
successor
is
elected
and
qualified
9

at
the
next
regular
school
election,
unless
there
is
an
10

intervening
special
election
for
the
school
district,
in
which
11

event
a
successor
shall
be
elected
at
the
intervening
special
12

election,
in
accordance
with
section
69.12
.
To
fill
a
vacancy
13

occurring
among
the
members
of
a
school
board,
the
board
shall
14

publish
notice
on
the
board’s
internet
site
and

in
the
manner
15

prescribed
by
section
279.36
,
stating
that
the
board
intends
to
16

fill
the
vacancy
by
appointment
but
that
the
electors
of
the
17

school
district
have
the
right
to
file
a
petition
requiring
18

that
the
vacancy
be
filled
by
a
special
election
conducted
19

pursuant
to
section
279.7
.
The
board
may
publish
notice
in
20

advance
if
a
member
of
the
board
submits
a
resignation
to
take
21

effect
at
a
future
date.
The
board
may
make
an
appointment
to
22

fill
the
vacancy
after
the
notice
is
published
or
after
the
23

vacancy
occurs,
whichever
is
later.
24

Sec.
2.
NEW
SECTION

.
279.8C
Board
of
directors
——
access
25

to
information.
26

1.
The
board
of
directors
of
a
school
district
shall
have

27

access
to
and
may
review
any
of
the
following:
28

a.
The
curriculum
associated
with
any
instruction
provided
29

to
students
enrolled
in
the
school
district.
30

b.
Materials
located
in
a
library
operated
by
the
school
31

district,
including
a
library
located
in
a
classroom.
32

2.
A
school
district
shall
not
prohibit
a
member
of
the
33

board
of
directors
of
the
school
district
from
attending
34

classes
taught
by
teachers
employed
by
the
school
district
35

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to
observe
classroom
instruction,
not
for
the
purpose
of
1

evaluation,
if
the
member
has
provided
reasonable
prior
notice
2

to
the
superintendent
and
principal
of
the
attendance
center
3

in
which
the
classes
are
taught
and
to
the
teacher
providing
4

the
instruction.
5

3.
a.
A
school
district
shall
not
prohibit
a
member
of
6

the
board
of
directors
of
the
school
district
from
accessing
7

materials
used
in
a
professional
development
program
that
8

the
school
district,
or
an
administrator
employed
by
the
9

school
district,
requires
employees
of
the
school
district
to
10

attend.
This
paragraph
shall
not
be
construed
to
authorize
11

a
member
of
the
board
of
directors
of
the
school
district
to
12

access
an
individual
teacher
professional
development
plan
13

developed
pursuant
to
section
284.6
or
any
materials
related
14

to
an
intensive
assistance
program
a
teacher
is
required
to
15

participate
in
pursuant
to
section
284.8.
16

b.
A
school
district,
or
an
administrator
employed
by
the
17

school
district,
shall
provide
copies
of
materials
used
in
a
18

professional
development
program
that
the
school
district,
or
19

an
administrator
employed
by
the
school
district,
requires
20

employees
of
the
school
district
to
attend
to
a
member
of
the
21

board
of
directors
of
the
school
district
upon
request.
This
22

paragraph
shall
not
be
construed
to
require
a
school
district,
23

or
an
administrator
employed
by
the
school
district,
to
provide
24

copies
of
an
individual
teacher
professional
development
plan
25

developed
pursuant
to
section
284.6,
or
any
materials
related
26

to
an
intensive
assistance
program
a
teacher
is
required
to
27

participate
in
pursuant
to
section
284.8,
to
a
member
of
the
28

board
of
directors
of
the
school
district.
29

4.
For
purposes
of
this
section,
“professional
development
30

program”
means
the
same
as
defined
in
section
256.145.
31

Sec.
3.
Section
279.20,
subsection
2,
Code
2026,
is
amended

32

to
read
as
follows:
33

2.
The
board
of
directors
of
a
school
district
may
delegate
34

the
authority
to
hire
support
personnel
and
sign
the
support
35

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personnel
employment
contracts,
if
applicable,
if

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