General Assembly: 81 (2005 Regular GA) - Chapter 148 - Early care, child care, education, health, and human services assistance


Published: 2005-06-06

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488LAWS OF THE EIGHTY-FIRST G.A., 2005 SESSIONCH. 147

cludes the statewide average school district class size in basic skills instruction in kindergar- ten through grade three, by grade level and by district size, and describes school district prog- ress toward achieving early intervention block grant program goals and the ways in which school districts are using moneys received pursuant to section 256D.4 this chapter and ex- pended as provided in section 256D.2. The report shall include district-by-district information showing the allocation received for early intervention block grant programpurposes, the total number of students enrolled in grade four in each district, and the number of students in each district who are not proficient in reading in grade four for the most recent reporting period, as well as for each reporting period starting with the school year beginning July 1, 2001.

Sec. 2. Section 256D.9, Code 2005, is amended to read as follows: 256D.9 FUTURE REPEAL. This chapter is repealed effective July 1, 2005 2006.

Sec. 3. EFFECTIVE DATE. The section of this Act amending section 256D.9, being deemed of immediate importance, takes effect upon enactment.

Approved June 6, 2005

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CH. 148CH. 148

CHAPTER 148

EARLY CARE, CHILD CARE, EDUCATION, HEALTH, AND HUMAN SERVICES ASSISTANCE

H.F. 761

AN ACT relating to improvement of the early care, child care services, education, health, and human services systems, revising the child and dependent care tax credit, creating an early childhood development tax credit, and providing an applicability date.

Be It Enacted by the General Assembly of the State of Iowa:

DIVISION I IOWA EMPOWERMENT BOARD

Section 1. Section 28.1, Code 2005, is amended by adding the following new subsection: NEW SUBSECTION. 3A. “Early care”, “early care services”, or “early care system” means

the programs, services, support, or other assistancemade available to a parent or other person who is involved with addressing the health and education needs of a child from birth through age five. “Early care”, “early care services”, or “early care system” includes but is not limited to public and private efforts and formal and informal settings.

Sec. 2. Section 28.2, subsection 3, Code 2005, is amended to read as follows: 3. To achieve the initial set of desired results, the initiative’s primary focus shall first be on

the efforts of the state and communities to work together to improve the efficiency and effec- tiveness of early care, education, health, and human services provided to families with chil- dren from birth through age five years.

Sec. 3. Section 28.3, subsections 1 and 2, Code 2005, are amended to read as follows: 1. An Iowa empowerment board is created to facilitate state and community efforts involv-

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ing community empowerment areas, including strategic planning, funding identification, and guidance, and to promote collaboration among state and local early care, education, health, and human services programs. 2. The Iowa board shall consist of eighteen voting members with thirteen citizen members

and five state agency members. The five state agency members shall be the directors of the following departments: economic development, education, human rights, human services, and public health. The thirteen citizen members shall be appointed by the governor, subject to confirmation by the senate. The governor’s appointments of citizenmembers shall bemade in a manner so that each of the state’s congressional districts is represented by two citizen members and so that all the appointments as a whole reflect the ethnic, cultural, social, and economic diversity of the state. The governor’s appointees shall be selected from individuals nominated by community empowerment area boards. The nominations shall reflect the range of interests represented on the community boards so that the governor is able to appoint one or more members each for early care, education, health, human services, business, faith, and public interests. At least one of the citizenmembers shall be a service consumer or the parent of a service consumer. Terms of office of all citizen members are three years. A vacancy on the board shall be filled in the samemanner as the original appointment for the balance of the unexpired term.

Sec. 4. Section 28.3, subsection 5, Code 2005, is amended to read as follows: 5. A community empowerment assistance team or teams of state agency representatives

shall be designated to provide technical assistance and other support to community empower- ment areas and for the board’s efforts to address early care, education, health, and human ser- vices. A technical assistance system shall be developed using local representatives of the state agencies represented on the Iowaboard andother state agencies and individuals involvedwith local community empowerment areas early care, education, health, and human services. The technical assistance shall be available in at least three levels of support as follows: a. Support to areas experienced inoperating an innovation zoneordecategorizationproject

with an extensive record of success in collaboration between education, health, or human ser- vices interests. b. Support to areas experienced in operating an innovation zone or decategorization proj-

ect. c. Support to areas formingan initial community empowerment areawithnopreviousexpe-

rience operating an innovation zone or decategorization project.

Sec. 5. Section 28.3, subsection 6, paragraph b, Code 2005, is amended to read as follows: b. In addition, a community empowerment office is established as a division of the depart-

ment ofmanagement to provide a center for facilitation, communication, and coordination for community empowerment activities and funding and for improvement of the early care, edu- cation, health, and human services systems. Staffing for the community empowerment office shall be provided by a facilitator or coordinator appointed by the governor, subject to con- firmation by the senate, andwho serves at the pleasure of the governor. A deputy and support staff may be designated, subject to appropriation made for this purpose. The facilitator or co- ordinator shall submit reports to the governor, the Iowa board, and the general assembly. The facilitator1 shall provide primary staffing to the board, coordinate state technical assistance activities and implementation of the technical assistance system, and other communication and coordination functions to move authority and decision-making responsibility from the state to communities and individuals.

Sec. 6. Section 28.3, Code 2005, is amended by adding the following new subsection: NEW SUBSECTION. 6A. The director of the department of management shall designate

early care staff, as part of the community empowerment initiative, to provide coordination and other support to the state’s early care system. The early care staff shall work with the state

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1 See chapter 179, §109 herein

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and local components of the community empowerment initiative, shared visions programs funded under chapter 256A, and other public and private efforts to improve the early care sys- tem. The early care staff duties shall include but are not limited to the following: a. Providing support to the public and private stakeholders who are involved with the early

care system, acting to strengthen the early care system, and developing accountability mea- sures for early care efforts. b. Developing and disseminating accountability measures for assessing the outcomes pro-

ducedby thedepartment of education, the community empowerment initiative, andotherpub- licly funded efforts to improve early care of young children, including but not limited to shared visions and other programs provided under the auspices of the child development coordinat- ing council, high-quality preschool programs, head start programs, and school ready children grant programs. The initial measures utilized shall be the individual growth and development indicatorsdevelopedby the early childhood research institute onmeasuringgrowthanddevel- opment or other measures of high quality to be authorized by law. c. Collecting, interpreting, and redisseminating data collected from the measures for as-

sessing outcomes under paragraph “b”. Factors subject to interpretation may include area demographics, relative expenditures, collaboration between programs in an area, and other factors impacting the outcomes produced by an individual program. d. Annually providing information to the governor and general assembly regarding the out-

comes produced by individual programs. The information shall be included in the Iowa em- powerment board’s annual report.

Sec. 7. Section 28.4, subsection 4, Code 2005, is amended to read as follows: 4. Identify boards, commissions, committees, and other bodies in state government with

overlapping and similar purposes which contribute to redundancy and fragmentation in early care, education, health, and human services programs provided to the public. The board shall also make recommendations and provide an annually updated strategic plan to the governor and general assembly as appropriate for increasing coordination between these bodies, for eliminating bureaucratic duplication, for consolidation where appropriate, and for improving the efficiency of working with federally mandated bodies, for integration of services and ser- vice quality functions to achieve improved results, and for integration of state-administered funding streams directed to community empowerment areas and other community-based ef- forts for providing early care, education, health, and human services.

Sec. 8. Section 28.4, subsection 12, paragraph d, Code 2005, is amended to read as follows: d. The Iowa empowerment board shall regularly make information available identifying

community empowerment fundingand fundingdistributed through the funding streams listed under this paragraph “d” to communities for purposes of the early care system. It is the intent of thegeneral assembly that the community empowerment areaboards and theadministrators of the early care programs located within the community empowerment areas that are sup- ported by the listed funding streams public funding shall fully cooperate with one another on or before the indicated fiscal years, in order to avoid duplication, enhance efforts, combine planning, and take other steps to best utilize the funding to meet the needs of the families in the areas. The community empowerment area boards and the program administrators shall annually submit a report concerning such efforts to the community empowerment office. If a community empowerment area is receiving a school ready children grant, this report shall be an addendum to the annual report required under section 28.8. The state community em- powerment facilitator or coordinator shall compile and summarize the reports which shall be submitted to the governor, general assembly, and Iowa board. The funding streams shall in- clude all of the following: (1) Moneys for the healthy opportunities for parents to experience success – healthy fami-

lies Iowa program under section 135.106 by the fiscal year beginning July 1, 2000, and ending June 30, 2001. (2) Moneys for parent education appropriated in section 279.51 and distributed through the

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child development coordinating council, by the fiscal year beginning July 1, 2000, and ending June 30, 2001. (3) Moneys for the preschool children at-risk program appropriated in section 279.51 and

distributed through the child development coordinating council, by the fiscal year beginning July 1, 2001, and ending June 30, 2002. (4) Moneys for homevisitation andparent support annually appropriated to the department

of human services and distributed or expended through child abuse prevention grants and the family preservation program, by the fiscal year beginning July 1, 2000, and ending June 30, 2001.

Sec. 9. Section 28.4, Code 2005, is amended by adding the following new subsections: NEW SUBSECTION. 13. Integrate statewide quality standards and results indicators

adopted by other boards and commissions into the Iowa empowerment board’s funding re- quirements for investments in early care, education, health, and human services. NEW SUBSECTION. 14. With the assistance of the state departments represented on the

Iowa empowerment board and the community empowerment office, develop and implement requirements for community empowerment areas and the state administrators of programs providing early care or early care services to annually report to the public and the early care coordinator regarding the results produced by the community empowerment initiative and by the programs. Source data shall be made available to the early care coordinator.2

Sec. 10. Section 28.5, subsection 1, Code 2005, is amended to read as follows: 1. Thepurposeof a community empowerment area is to enable local citizens to lead collabo-

rative efforts involving early care, education, health, and human services programs on behalf of the children, families, and other citizens residing in the area. Leadership functionsmay in- clude but are not limited to strategic planning for and oversight and managing of such pro- grams and the funding made available to the community empowerment area for such pro- grams from federal, state, local, and private sources. The initial focus of the purpose is to improve results for families with young children.

Sec. 11. Section 28.6, subsection 1, paragraph a, Code 2005, is amended to read as follows: a. Community empowerment area functions shall be performed under the authority of a

community empowerment area board. Amajority of themembers of a community board shall be elected officials andmembers of the public who are not employed by a provider of services to or for the community board. At least onemember shall be a service consumer or the parent of a service consumer. Terms of office of community board members shall be not more than three years and the terms shall be staggered. Themembership of a community empowerment area board shall include members with early care, education, health, human services, busi- ness, faith, and public interests.

Sec. 12. Section 28.8, subsection 5, paragraph a, Code 2005, is amended to read as follows: a. A school ready children grant shall be awarded to a community board for a three-year

period, with annual payments made to the community board. The Iowa empowerment board may grant an extension from the award date and any application deadlines based upon the award date, to allow for a later implementation date in the initial year in which a community board submits a comprehensive school ready grant plan to the Iowa empowerment board. However, receipt of continued funding is subject to submission of the required annual report and the Iowa board’s determination that the community board is measuring, through the use of performance and results indicators developed by the Iowa boardwith input from communi- ty boards, progress toward and is achieving the desired results identified in the grant plan. If progress is not measured through the use of performance and results indicators toward achieving the identified results, the Iowa board may request a plan of corrective action, with- hold any increase in funding, or may withdraw grant funding.

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2 See chapter 179, §110 herein

492LAWS OF THE EIGHTY-FIRST G.A., 2005 SESSIONCH. 148

Sec. 13. Section 28.8, subsection 5, paragraph c, unnumbered paragraph 1, Code 2005, is amended to read as follows: A community board’s readiness shall be ascertained by evidence of successful collaboration

among public or private early care, education, human services, or health, or human services interests or a documented programdesign evincing a strong likelihood of leading to a success- ful collaboration between these interests. Other criteria whichmay be used by the Iowa board to ascertain readiness and to determine funding amounts include one ormore of the following:

Sec. 14. Section 28.8, subsection 5, Code 2005, is amended by adding the following new paragraph: NEW PARAGRAPH. e. The Iowa empowerment board shall identify and apply limitations

on the carryforward of school ready children grant funding. The limitations shall address an unusually high percentage of a grant being carried forward, the number of years a grant has been carried forwardwhich shall not exceed three years, andother objective criteria. The limi- tations shall make allowances for special circumstances such as the carryforward of funding that is designated for a particular purpose and is scheduled in the grant plan. The board may provide for redistribution or other redirection of the funding that meets the criteria.

Sec. 15. NEW SECTION. 28.10 EARLY CARE — INTERNET WEBPAGE. 1. The Iowa empowerment board shall provide for the operation of an internet webpage for

purposes of widely distributing early care information provided by the departments repre- sented on the board and the public and private agencies addressing the early care system. 2. Information provided on the internet webpage shall include but is not limited to all of the

following: a. The early learning standards for children ages three to five proposed by the early learning

standards group created pursuant to federal child care and development block grant require- ments and with assistance from the Iowa child care and early education network, department of education, department of human services, Iowa head start association, and Iowa state uni- versity of science and technology, as preparedwith consideration of the standards and recom- mendations issued by the United States department of education regarding early childhood cognitive development and learning and preschool and research-based standards for high- quality early care, including but not limited to the practices identified by the institute of educa- tion sciences of the United States department of education. As early learning standards are identified in law, the proposed standards posted on the webpage shall be replaced with the standards identified in law. b. A link to a special webpage directed to parents, including parent-specific information on

early care, information regarding the early childhood development credits under section 422.12C, and links to other resources available on the internet and from other sources. c. Program standards for early care that have been approved by state agencies. d. A single point of contact for use by a parent in accessing the community empowerment

area programs and early care programs that are available in the parent’s area. 3. The Iowa empowerment board shall include information regarding the extent and fre-

quency of usage of the webpage or webpages in the board’s annual report to the governor and general assembly.

Sec. 16. NEW SECTION. 279.60 KINDERGARTEN ASSESSMENT. Each school district shall administer the dynamic indicators of basic early literacy skills kin-

dergarten benchmark assessment or other kindergarten benchmark assessment adopted by the department of education in consultation with the Iowa empowerment board to every kin- dergarten student enrolled in the district not later thanOctober 1. The school district shall also collect information from each parent, guardian, or legal custodian of a kindergarten student enrolled in the district, including but not limited to whether the student attended preschool, factors identified by the early care staff pursuant to section 28.3, and other demographic fac- tors. Each school district shall report the results of the assessment and the preschool informa-

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tion collected to the department of education in themanner prescribed by the department not later than January 1 of that school year. The early care staff designated pursuant to section 28.3 shall have access to the rawdata. The department shall review the information submitted pursuant to this section and shall submit its findings and recommendations annually in a re- port to the governor, the general assembly, the Iowa empowerment board, and the community empowerment area boards.

Sec. 17. EARLYCAREANDCHILDCAREPROVIDER INCENTIVES. The Iowaempower- ment board shall conduct a study of incentives that can bemade available to persons who pro- vide early care, as defined in section 28.1, as amended in this Act, and child care, including but not limited to providers of child care regulated by the department of human services or the de- partment of education, preschools, head start programs, and other persons who have no or limited benefit packages andprovide services to children. The incentives studied shall include but are not limited to forgivable loans for higher education expenses, health care benefits, and retirement benefits. The board shall report to the governor and general assembly on or before December 16, 2005, with findings, recommendations, and a fiscal analysis of options.

Sec. 18. EARLYCARE INTEGRATIONPLAN. The community empowerment office of the department of management, with the assistance of the departments represented on the Iowa empowerment board, shall develop a plan to integrate the efforts of the state agency staff who have job functions directed to the early care system, as defined in section 28.1, as amended in this Act. The plan shall be submitted to the chairpersons and rankingmembers of the com- mittees on human resources and education of the senate and the house of representatives on or before December 16, 2006.

Sec. 19. IMPLEMENTATIONOF INTERNETWEBPAGE. The internet webpage required pursuant to section 28.10, as enacted by this Act, shall be implemented on or before March 1, 2006.

DIVISION II CHILD CARE QUALITY RATING

Sec. 20. Section 237A.30, Code 2005, is amended by striking the section and inserting in lieu thereof the following: 237A.30 VOLUNTARY CHILD CARE QUALITY RATING SYSTEM. 1. The department shall work with the community empowerment office of the department

of management established in section 28.3 and the state child care advisory council in design- ing and implementing a voluntary quality rating system for each provider type of child care facility. 2. The criteria utilized for the rating system may include but are not limited to any of the

following: facility type; provider staff experience, education, training, and credentials; facili- ty director education and training; an environmental rating score or other direct assessment environmental methodology; national accreditation; facility history of compliance with law and rules; child-to-staff ratio; curriculum, including the extent to which the curriculum fo- cuses on the stages of child development and on child outcomes; business practices; staff retention rates; evaluation of staff members and program practices; staff compensation and benefit practices; provider and staff membership in professional early childhood organiza- tions; and parental involvement with the facility. 3. A facility’s quality ratingmay be included on the internet page and in the consumer infor-

mation provided by the department pursuant to section 237A.25 and shall be identified in the child care provider referrals made by child care resource and referral service grantees under section 237A.26.

Sec. 21. PHASED IMPLEMENTATION. 1. Effective July 1, 2005, the department of human services shall no longer accept applica-

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tions for the gold seal quality designation for child care providers under section 237A.30, Code 2005. However, if a child care provider has been awarded the designation prior to July 1, 2005, the designationmay continue to be utilized for that provider until the designated period of na- tionally recognized accreditation for which the gold seal designation was awarded has ended. 2. The department of human services shall commence implementation of the voluntary

child care quality rating system under section 237A.30, as amended by this Act, by awarding ratings beginning on or after January 1, 2006. The department may modify implementation of the rating system and the rating system itself as necessary to conform to the funding made available for the rating system for the fiscal year beginning July 1, 2005.

Sec. 22. FEDERAL COORDINATION INITIATIVE. If an opportunity is offered by the fed- eral government and the department of management, in consultation with the relevant state agency directors and the Iowa head start association, has determined that participation in the opportunity would not adversely affect head start programs in Iowa, the Iowa empowerment board and the state agencies represented on the board shall apply for Iowa to participate in ahead start pilot programdesigned to promote coordination of state head start, preschool, and child care programs into a comprehensive early childhood system.

DIVISION III EARLY CHILDHOOD DEVELOPMENT TAX CREDIT

Sec. 23. Section 422.12C, subsection 1, paragraph f, Code 2005, is amended to read as fol- lows: f. For a taxpayer with net income of forty thousand dollars ormore, zero but less than forty-

five thousand dollars, thirty percent.

Sec. 24. Section422.12C, subsection1,Code2005, is amendedbyadding the followingnew paragraph: NEW PARAGRAPH. g. For a taxpayer with net income of forty-five thousand dollars or

more, zero percent.

Sec. 25. Section 422.12C, Code 2005, is amended by adding the following new subsection: NEW SUBSECTION. 1A. a. In lieu of the child and dependent care credit authorized in

subsection 1, a taxpayermay claiman early childhood development tax credit equal to twenty- five percent of the first one thousand dollars which the taxpayer has paid to others for each dependent, as defined in the Internal Revenue Code, ages three through five for early child- hood development expenses. In determining the amount of early childhood development ex- penses, such expenses paid during November and December of the previous tax year shall be considered paid in the tax year for which the tax credit is claimed. This credit is available to a taxpayer whose net income is less than forty-five thousand dollars. If the early childhood development tax credit is claimed for a tax year, the taxpayer and the taxpayer’s spouse shall not claim the child and dependent care credit under subsection 1. As used in this subsection, “early childhood development expenses” means services provided to the dependent by a pre- school, as defined in section 237A.1, materials, and other activities as follows: (1) Books that improve child development, including textbooks, music books, art books,

teacher’s editions, and reading books. (2) Instructionalmaterials required to be used in a child development or educational lesson

activity, including but not limited to paper, notebooks, pencils, and art supplies. (3) Lesson plans and curricula. (4) Child development and educational activities outside the home, including drama, art,

music, andmuseum activities, and the entrance fees for such activities, but not including food or lodging, membership fees, or other nonacademic expenses. “Early childhood development expenses” does not include services, materials, or activities

for the teaching of religious tenets, doctrines, or worship, the purpose of which is to inculcate those tenets, doctrines, or worship.

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b. Each taxpayer intending to claima credit under this subsection shall apply, on forms pro- vided by the department, for the credit by filing a notice with the department no later thanNo- vember 1 of the tax year to which the credit is applicable. The notice shall provide supporting documentation as required by the department. The department shall compute the total amount of credits contained in the notices received by the department. The total amount of credits that may be approved for any fiscal year for purposes of this subsection is limited to twomillion five hundred thousand dollars. If tax credits under this subsection exceed this lim- it, each taxpayer shall receive a pro rata amount of the credit as determinedby thedepartment. The department shall notify the taxpayer of the amount of the taxpayer’s credit no later than January 1 following the deadline for receipt of the notice.

Sec. 26. Section 422.12C, subsection 3, Code 2005, is amended to read as follows: 3. Married taxpayers who have filed joint federal returns electing to file separate returns or

to file separately on a combined return form must determine the child and dependent care credit under subsection 1 or the early childhood development tax credit under subsection 1A based upon their combined net income and allocate the total credit amount to each spouse in the proportion that each spouse’s respective net income bears to the total combined net in- come. Nonresidents orpart-year residents of Iowamust determine their Iowachild anddepen- dent care credit in the ratio of their Iowa sourcenet income to their all source net income. Non- residents or part-year residents who are married and elect to file separate returns or to file separately on a combined return formmust allocate the Iowa child and dependent care credit between the spouses in the ratioof eachspouse’s Iowasourcenet income to the combined Iowa source net income of the taxpayers.

Sec. 27. APPLICABILITY DATE. This division of this Act applies to tax years beginning on or after January 1, 2006.

Approved June 6, 2005

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CH. 149CH. 149

CHAPTER 149

STUDENT ACHIEVEMENT AND SECONDARY SCHOOL CURRICULA

S.F. 245

AN ACT relating to a secondary school core curriculum, including requiring the state board of education to determine a model core curriculum and set a statewide core curriculum completion rate goal, requiring school districts to develop a core curriculum plan for eighth grade students and to report student core curriculum progress annually, requiring school districts and schools to report core curriculum completion percentages annually, and providing for the coordination of an educational data definitions working group.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 256.7, Code 2005, is amended by adding the following new subsection: NEW SUBSECTION. 26. Develop a model core curriculum, taking into consideration the

recommendations of the American college testing program, inc. The state board shall set a goal of increasing the number of students graduating from secondary school who have suc- cessfully completed a core curriculum, by July 1, 2009, to eighty percent of all students gradu-