Amend CSHB 2, SECTION 1B.05 by inserting the following language where appropriate and renumbering appropriately: (__) Beginning with the 2007-08 school year, the amount of .062 (6.2 percent) is added to the adjustment provided for under Subsections (b), (b-1), (c) and (d) for any school district that pays taxes under 26 U.S.C. Section 3111(a), and its subsequent amendments, for employees covered by the Social Security retirement program, if the district covers all employees and did so prior to January 1, 2005. (__) Beginning with the 2007-08 school year, the amount of .031 (3.1 percent) is added to the adjustment provided for under Subsections (b), (b-1), and (c) for any school district that pays taxes under 26 U.S.C. Section 3111(a), and its subsequent amendments, for employees covered by the Social Security retirement program, if the district covers at least 25 percent of its employees and did so prior to January 1, 2005. (__) The commissioner may adopt rules necessary for the implementation of this section.