House File 410 - Introduced
HOUSE FILE
BY PALMER, THEDE, ANDERSON,
KOESTER, GASKILL, KEARNS,
WINCKLER, LENSING, MASCHER,
WESSEL=KROESCHELL, FREVERT,
REICHERT, ZIRKELBACH, SWAIM,
T. OLSON, WENTHE, FICKEN,
HEDDENS, SMITH, and WHITAKER
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act establishing a searchable budget database website for the
2 public to access the details of the expenditure of state tax
3 revenues and tax expenditures and a searchable tax rate
4 database for the public to access the details of each tax rate
5 for all taxing districts in the state.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
7 TLSB 1958YH 83
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PAG LIN
1 1 Section 1. Section 8.6, Code 2009, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 9A. BUDGET AND TAX RATE DATABASES. To
1 4 develop and make available to the public a searchable budget
1 5 database as required under chapter 8G, division I, and to
1 6 develop and make available to the public a searchable tax rate
1 7 database as required under chapter 8G, division II and to make
1 8 both databases available on the same website.
1 9 DIVISION I
1 10 SEARCHABLE BUDGET DATABASE FOR STATE SPENDING
1 11 Sec. 2. NEW SECTION. 8G.1 INTENT == FINDINGS.
1 12 The general assembly finds that taxpayers should be able to
1 13 easily access the details on how the state is spending their
1 14 tax dollars and the performance results achieved for those
1 15 expenditures. Therefore, it is the intent of the general
1 16 assembly to direct the department of management to create and
1 17 maintain a searchable budget database website detailing where
1 18 tax dollars are expended, the purposes for which tax dollars
1 19 are expended, the special interest tax credits allowed, and
1 20 the results achieved for all taxpayer investments in state
1 21 government.
1 22 Sec. 3. NEW SECTION. 8G.2 SHORT TITLE.
1 23 This division shall be known as and may be cited as the
1 24 "Openness Promotes Efficiency Now Act".
1 25 Sec. 4. NEW SECTION. 8G.3 DEFINITIONS.
1 26 As used in this division, unless the context otherwise
1 27 requires:
1 28 1. "Agency" means a state department, office, board,
1 29 commission, bureau, division, institution, or public
1 30 institution of higher education. "Agency" includes individual
1 31 state agencies and programs, as well as those programs and
1 32 activities that are administered by or involve more than one
1 33 agency. "Agency" includes all elective offices in the
1 34 executive branch of government and the general assembly.
1 35 2. "Director" means the director of the department of
2 1 management.
2 2 3. "Entity" or "recipients" means any of the following:
2 3 a. A corporation.
2 4 b. An association.
2 5 c. An employee union.
2 6 d. A limited liability company.
2 7 e. A limited liability partnership.
2 8 f. Any other legal business entity, including nonprofit
2 9 entities.
2 10 g. A grant recipient.
2 11 h. Contractors.
2 12 i. A county, city, school district, or other local
2 13 government entity.
2 14 "Entity" or "recipients" does not include an individual
2 15 recipient of state assistance.
2 16 4. "Funding action or expenditure" includes details on the
2 17 type of spending that is provided including but not limited to
2 18 grants, contracts, and appropriations. "Funding action or
2 19 expenditure" includes tax exemptions or credits. Where
2 20 possible, an electronic link to the actual grants or contracts
2 21 shall be provided. An electronic link shall be in a format
2 22 that is a searchable document.
2 23 5. "Funding source" means the state account or fund from
2 24 which the expenditure is appropriated.
2 25 6. "Searchable website" means a website described in
2 26 section 8G.4 that allows the public at no cost to search and
2 27 compile information identified in sections 8G.4 and 8G.12 and
2 28 that is in a format capable of being downloaded.
2 29 7. "State audit or report" shall include any audit or
2 30 report issued by the auditor of state, department of
2 31 management, legislative services agency, legislative
2 32 committee, or executive body relating to the entity or
2 33 recipient of state funds, the budget program or activity, or
2 34 agency.
2 35 Sec. 5. NEW SECTION. 8G.4 SEARCHABLE BUDGET DATABASE
3 1 WEBSITE CREATED.
3 2 1. By January 1, 2011, the director shall develop and make
3 3 publicly available a database website for searching,
3 4 accessing, and processing data, including the data required in
3 5 this section, for the most recent state budget. The website
3 6 shall be developed in such a way that the information can be
3 7 provided to other software applications, including internet
3 8 software applications, in a manner and format that allows such
3 9 software applications to access and interpret the data using
3 10 the internal programming of the software applications.
3 11 2. The searchable website developed pursuant to this
3 12 section shall allow the public at no cost to search, compile,
3 13 and download information for all of the following:
3 14 a. Name and principal location or residence of the entity
3 15 or recipient of state funds.
3 16 b. Amount of state funds expended.
3 17 c. Funding or expending agency.
3 18 d. Funding source of the revenue expended.
3 19 e. Budget program or activity of the expenditure.
3 20 f. Descriptive purpose for the funding action or
3 21 expenditure.
3 22 g. Expected performance outcome for the funding action or
3 23 expenditure.
3 24 h. Past performance outcomes achieved for the funding
3 25 action or expenditure.
3 26 i. State audits or reports relating to the entity or
3 27 recipient of state funds, the budget program or activity, or
3 28 agency.
3 29 j. Any other relevant information specified by the
3 30 director.
3 31 3. In addition to the information to be provided pursuant
3 32 to subsection 2, there shall be provided on the searchable
3 33 website all of the following:
3 34 a. A listing and description of special interest tax
3 35 credits claimed for the individual income tax, corporate
4 1 income tax, franchise tax, and insurance premiums tax. A
4 2 special interest tax credit is a tax credit for which fewer
4 3 than twenty percent of the tax filers in the applicable tax
4 4 category claim the tax credit. For each category of tax the
4 5 website shall list each of the special interest tax credits
4 6 applicable to it, the total amount of that tax credit claimed,
4 7 and the number of taxpayers claiming the tax credit.
4 8 b. The estimated cost to the state of each of the twenty
4 9 sales tax exemptions that account for the largest dollar
4 10 amount share of sales tax exemptions under section 423.3. The
4 11 cost of each exemption shall be listed by county and, in
4 12 addition, stated as a per capita amount for each county. This
4 13 paragraph does not apply to the tax exemptions pursuant to
4 14 section 423.3, subsections 2, 31, 39, 58, 73, and 85.
4 15 4. If the funding source of the revenue expended is the
4 16 grow Iowa values fund created pursuant to section 15G.108,
4 17 then in addition to any information provided pursuant to
4 18 subsections 2 and 3, there shall be provided on the searchable
4 19 website all of the following:
4 20 a. For financial assistance provided during the fiscal
4 21 year, a listing, per recipient, of the number of jobs pledged
4 22 and the number of jobs actually created. The actual jobs
4 23 created shall be adjusted throughout the year as new figures
4 24 become available.
4 25 b. The total estimated cost to the state in addition to
4 26 the amount of financial assistance awarded, including any
4 27 administrative expenses of the agency or department
4 28 administering the fund.
4 29 c. An allocation by state legislative district and county
4 30 of the total amount of financial assistance awards and the
4 31 number of job creations associated with such awards during the
4 32 fiscal year.
4 33 Sec. 6. NEW SECTION. 8G.5 WEBSITE UPDATES.
4 34 1. Effective July 1, 2011, the searchable website shall be
4 35 updated for each fiscal year not later than thirty days
5 1 following the close of the fiscal year. In addition, the
5 2 director may update the searchable website as new data becomes
5 3 available. All agencies shall provide to the director data
5 4 that is required to be included in the searchable website not
5 5 later than thirty days after the data becomes available to the
5 6 agency. The director shall provide guidance to agency heads
5 7 or the governing body of an agency to ensure compliance with
5 8 this section.
5 9 2. By January 1, 2012, the director shall add data for the
5 10 previous budgets to the searchable website. Data for previous
5 11 fiscal years may be added as it becomes available and as time
5 12 permits. The director shall ensure that all data added to the
5 13 searchable website remain accessible to the public for a
5 14 minimum of ten years.
5 15 Sec. 7. NEW SECTION. 8G.6 NONCOMPLIANCE.
5 16 The director shall not be considered in compliance with
5 17 this division if the data required for the searchable website
5 18 is not available in a searchable manner and capable of being
5 19 compiled and downloaded or if the public is redirected to
5 20 other government websites unless each of those sites has
5 21 information from all agencies and each category of information
5 22 required can be searched electronically by field in a single
5 23 search.
5 24 DIVISION II
5 25 SEARCHABLE TAX RATE DATABASE
5 26 Sec. 8. NEW SECTION. 8G.10 INTENT == FINDINGS.
5 27 The general assembly finds that increasing the ease of
5 28 public access to state and local tax rates, particularly when
5 29 the rates are currently available from disparate government
5 30 sources but are difficult for the public to collect and
5 31 efficiently aggregate, significantly contributes to
5 32 governmental accountability, public participation, and the
5 33 understanding of the cost of government services. Therefore,
5 34 it is the intent of the general assembly to direct the
5 35 department of management, in consultation with the department
6 1 of revenue, to create and maintain a searchable database
6 2 detailing each tax rate for all taxing districts in the state
6 3 to make citizen access to information on state and local tax
6 4 rates as open, transparent, and publicly accessible as is
6 5 feasible.
6 6 Sec. 9. NEW SECTION. 8G.11 SHORT TITLE.
6 7 This division shall be known and cited as the "Government
6 8 Accountability and Disclosure Act".
6 9 Sec. 10. NEW SECTION. 8G.12 TAX RATE DATABASE.
6 10 1. SEARCHABLE TAX RATE DATABASE. By January 1, 2010, the
6 11 department of management, in consultation with the department
6 12 of revenue, shall make publicly available on the website
6 13 created pursuant to section 8G.4 a searchable database of all
6 14 tax rates in the state for each taxing jurisdiction. The
6 15 information shall be aggregated by type of tax and accessible
6 16 by entering a zip code or physical address for each residence
6 17 or business. Individual tax levies shall be further specified
6 18 within each tax rate.
6 19 2. GEOGRAPHICAL TAX RATE MAP. In addition to searching
6 20 for tax rates by zip code or physical address for each
6 21 residence or business, searches shall be accommodated by a
6 22 geographical tax rate map of the state that is capable of
6 23 being displayed with a level of specificity corresponding to
6 24 each taxing district.
6 25 3. INDIVIDUAL TAX RATE CALCULATOR. Tax rate calculators
6 26 shall be provided on the searchable database to allow citizens
6 27 and businesses to calculate taxes based on the location of the
6 28 citizen or business. Calculation capability shall be provided
6 29 at a minimum for property, sales, use, income, vehicle, and
6 30 business taxes and shall be specific to the rate for the
6 31 taxing district identified by the citizen or business.
6 32 Sec. 11. NEW SECTION. 8G.13 UPDATING DATABASE.
6 33 To facilitate the department of management's efforts in
6 34 creating and maintaining a searchable database of the taxes
6 35 identified in section 8G.12, subsection 3, for all taxing
7 1 districts in the state, every taxing district shall annually
7 2 report its tax rates, and any change to the rates, to the
7 3 department of revenue. Within thirty days of receiving such
7 4 information, the department shall report the tax rates, and
7 5 any changes to the rates, to the department of management.
7 6 Sec. 12. CODE EDITOR DIRECTIVE. Unless otherwise
7 7 determined by the Iowa Code editor, sections 8G.1 through
7 8 8G.6, as enacted in this Act, shall be designated as division
7 9 I of chapter 8G, and sections 8G.10 through 8G.13, as enacted
7 10 in this Act, shall be designated as division II of chapter 8G.
7 11 EXPLANATION
7 12 This bill enacts new Code chapter 8G which is divided into
7 13 two separate divisions. Division I of the Code chapter
7 14 requires the department of management to develop and make
7 15 available to the public by January 1, 2011, a single,
7 16 searchable budget database website. This website would allow
7 17 the public at no cost to search, compile, and download an
7 18 aggregated database that would provide the names and principal
7 19 location or residence of recipients of state funds, amount of
7 20 funds expended, the agency that provided those funds, the
7 21 program or activity of the expenditure, description of the
7 22 purpose of the expenditure, expected and past outcomes of
7 23 funding actions or expenditures, state audits relating to
7 24 expenditures, and other relevant information. The division
7 25 specifies that "recipient" does not include an individual
7 26 recipient of state assistance.
7 27 The division also requires the searchable database to
7 28 include a listing of special interest tax credits and the
7 29 amount claimed under the individual and corporate income,
7 30 franchise, and insurance premiums taxes. A listing of the
7 31 costs of the 20 sales tax exemptions accounting for the
7 32 largest dollar amount share of exemptions and a breakdown of
7 33 these by county. Information on financial assistance awarded
7 34 from the grow Iowa values fund is also to be provided,
7 35 specifying the jobs pledged and the jobs created along with a
8 1 breakdown of financial assistance awards and jobs created by
8 2 state legislative district and county.
8 3 The division provides that, effective July 1, 2011, the
8 4 website is to be updated within 30 days of the end of each
8 5 fiscal year. By January 1, 2012, data is to be added for
8 6 previous fiscal years.
8 7 Division II of new Code chapter 8G requires the department
8 8 of management, in consultation with the department of revenue,
8 9 by January 1, 2010, to develop and operate on the website a
8 10 searchable database of all the tax rates in the state for each
8 11 taxing district. The database shall include the capability to
8 12 calculate tax rates for different taxing districts.
8 13 LSB 1958YH 83
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