A school district may establish an Instructional Support Program to provide additional funding in the General Fund. The program may be established by a Board resolution up to five years or approved by the voters up to ten years. The Program may be funded by all property tax or a combination of property tax and income surtax. The total Program may not exceed 10% of the district's regular program district cost. The revenues from the Instructional Support Program may be expended for any purpose allowed from the General Fund, but may not be used to supplant funding authorized to be received for returning dropout and dropout prevention programs, gifted and talented programs, PPEL levy, Management levy, or special education deficits. Iowa Code Section 257.18.