Another is education reform, which includes a teacher leadership program that will cost the state more than $130 million between now and 2022. "Since our state leaders determined that property tax reform and education reform were high priorities for Iowa and they enacted laws with multi-year accelerated financial commitments to future budgets, it is paramount that they plan accordingly," said Mosiman, a Republican. The surplus is tax revenue that remains after general fund spending and after the state's emergency fund and cash reserve funds are full.