Senate
Study
Bill
3249
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
GOVERNOR’S
BUDGET
BILL)
A
BILL
FOR
An
Act
relating
to
state
financial
matters,
providing
for
1
properly
related
matters,
and
including
effective
date
and
2
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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H.F.
_____
DIVISION
I
1
STANDING
APPROPRIATIONS
2
AND
RELATED
MATTERS
3
Section
1.
BUDGET
PROCESS
FOR
FISCAL
YEAR
2011-2012.
4
1.
For
the
budget
process
applicable
to
the
fiscal
year
5
beginning
July
1,
2011,
on
or
before
October
1,
2010,
in
lieu
6
of
the
information
specified
in
section
8.23,
subsection
1,
7
unnumbered
paragraph
1,
and
paragraph
“a”,
all
departments
and
8
establishments
of
the
government
shall
transmit
to
the
director
9
of
the
department
of
management,
on
blanks
to
be
furnished
by
10
the
director,
estimates
of
their
expenditure
requirements,
11
including
every
proposed
expenditure,
for
the
ensuing
fiscal
12
year,
together
with
supporting
data
and
explanations
as
called
13
for
by
the
director
of
the
department
of
management
after
14
consultation
with
the
legislative
services
agency.
15
2.
The
estimates
of
expenditure
requirements
shall
be
16
in
a
form
specified
by
the
director
of
the
department
of
17
management,
and
the
expenditure
requirements
shall
include
all
18
proposed
expenditures
and
shall
be
prioritized
by
program
or
19
the
results
to
be
achieved.
The
estimates
shall
be
accompanied
20
by
performance
measures
for
evaluating
the
effectiveness
of
the
21
programs
or
results.
22
Sec.
2.
LIMITATION
OF
STANDING
APPROPRIATIONS.
23
Notwithstanding
the
standing
appropriations
in
the
following
24
designated
sections
for
the
fiscal
year
beginning
July
1,
2010,
25
and
ending
June
30,
2011,
the
amounts
appropriated
from
the
26
general
fund
of
the
state
pursuant
to
these
sections
for
the
27
following
designated
purposes
shall
not
exceed
the
following
28
amounts:
29
1.
For
payment
for
nonpublic
school
transportation
under
30
section
285.2:
31
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.
$
7,060,931
32
If
total
approved
claims
for
reimbursement
for
nonpublic
33
school
pupil
transportation
exceed
the
amount
appropriated
in
34
accordance
with
this
subsection,
the
department
of
education
35
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shall
prorate
the
amount
of
each
approved
claim.
1
2.
For
the
state’s
share
of
the
cost
of
the
peace
officers’
2
retirement
benefits
under
section
411.20:
3
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.
.
.
.
$
2,253,159
4
3.
For
operational
support
grants
and
community
cultural
5
grants
under
section
99F.11,
subsection
3,
paragraph
“d”,
6
subparagraph
(1):
7
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.
.
.
$
443,300
8
4.
For
regional
tourism
marketing
under
section
99F.11,
9
subsection
3,
paragraph
“d”,
subparagraph
(2):
10
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.
.
.
$
862,028
11
5.
For
the
enforcement
of
chapter
453D
relating
to
tobacco
12
product
manufacturers
under
section
453D.8:
13
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.
.
.
.
.
$
19,591
14
6.
For
the
center
for
congenital
and
inherited
disorders
15
central
registry
under
section
144.13A,
subsection
4,
paragraph
16
“a”:
17
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.
$
161,360
18
7.
For
primary
and
secondary
child
abuse
prevention
19
programs
under
section
144.13A,
subsection
4,
paragraph
“a”:
20
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.
$
174,076
21
8.
For
programs
for
at-risk
children
under
section
279.51:
22
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.
$
11,493,891
23
The
amount
of
any
reduction
in
this
subsection
shall
be
24
prorated
among
the
programs
specified
in
section
279.51,
25
subsection
1,
paragraphs
“a”,
“b”,
and
“c”.
26
Sec.
3.
INSTRUCTIONAL
SUPPORT
STATE
AID.
Notwithstanding
27
the
standing
appropriation
provided
under
section
257.20,
28
an
appropriation
from
the
general
fund
of
the
state
to
the
29
department
of
education
for
the
fiscal
year
beginning
July
1,
30
2010,
and
ending
June
30,
2011,
shall
not
be
made
for
purposes
31
of
paying
instructional
support
state
aid.
32
Sec.
4.
IOWA
MATHEMATICS
AND
SCIENCE
COALITION.
For
the
33
fiscal
year
beginning
July
1,
2010,
the
university
of
northern
34
Iowa
shall
maintain
the
efforts
of
the
Iowa
mathematics
and
35
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science
coalition
that
were
initiated
pursuant
to
section
1
294A.25,
subsection
11,
Code
2009.
2
Sec.
5.
PROPERTY
TAX
CREDIT
FUND
——
PAYMENTS
IN
LIEU
OF
3
GENERAL
FUND
REIMBURSEMENT.
4
1.
a.
A
property
tax
credit
fund
shall
be
created
in
the
5
office
of
the
treasurer
of
state
to
be
used
for
the
purposes
of
6
this
section.
7
b.
There
is
appropriated
from
the
general
fund
of
the
state
8
to
the
property
tax
credit
fund
created
in
paragraph
“a”
for
9
the
fiscal
year
beginning
July
1,
2010,
and
ending
June
30,
10
2011,
the
sum
of
$91,256,037.
11
c.
Notwithstanding
the
requirements
in
section
8.56,
12
subsections
3
and
4,
there
is
appropriated
from
the
cash
13
reserve
fund
to
the
property
tax
credit
fund
created
in
14
paragraph
“a”
for
the
fiscal
year
beginning
July
1,
2010,
and
15
ending
June
30,
2011,
the
sum
of
$54,684,481.
16
d.
Notwithstanding
section
8.33,
the
surplus
existing
17
in
the
property
tax
credit
fund
created
pursuant
to
2009
18
Iowa
Acts,
chapter
179,
section
9,
at
the
conclusion
of
the
19
fiscal
year
beginning
July
1,
2009,
and
ending
June
30,
2010,
20
is
transferred
to
the
property
tax
credit
fund
created
in
21
paragraph
“a”.
22
2.
There
is
appropriated
from
the
property
tax
credit
fund
23
for
the
fiscal
year
beginning
July
1,
2010,
and
ending
June
24
30,
2011,
the
following
amounts
for
the
following
designated
25
purposes:
26
a.
For
reimbursement
for
the
homestead
property
tax
credit
27
under
section
425.1:
28
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.
$
90,407,718
29
b.
For
reimbursement
for
the
family
farm
and
agricultural
30
land
tax
credits
under
sections
425A.1
and
426.1:
31
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$
32,395,131
32
c.
For
reimbursement
for
the
military
service
tax
credit
33
under
section
426A.1A:
34
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$
2,370,995
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d.
For
implementing
the
elderly
and
disabled
tax
credit
and
1
reimbursement
pursuant
to
sections
425.16
through
425.39:
2
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$
20,779,200
3
If
the
director
of
revenue
determines
that
the
amount
4
of
claims
for
credit
for
property
taxes
due
pursuant
to
5
paragraphs
“a”,
“b”,
“c”,
and
“d”,
plus
the
amount
of
claims
6
for
reimbursement
for
rent
constituting
property
taxes
paid
7
which
are
to
be
paid
during
the
fiscal
year
may
exceed
the
8
total
amount
appropriated,
the
director
shall
estimate
the
9
percentage
of
the
credits
and
reimbursements
which
will
be
10
funded
by
the
appropriation.
The
county
treasurer
shall
notify
11
the
director
of
the
amount
of
property
tax
credits
claimed
by
12
June
8,
2010.
The
director
shall
estimate
the
percentage
of
13
the
property
tax
credits
and
rent
reimbursement
claims
that
14
will
be
funded
by
the
appropriation
and
notify
the
county
15
treasurer
of
the
percentage
estimate
by
June
15,
2010.
The
16
estimated
percentage
shall
be
used
in
computing
for
each
claim
17
the
amount
of
property
tax
credit
and
reimbursement
for
rent
18
constituting
property
taxes
paid
for
that
fiscal
year.
If
19
the
director
overestimates
the
percentage
of
funding,
claims
20
for
reimbursement
for
rent
constituting
property
taxes
paid
21
shall
be
paid
until
they
can
no
longer
be
paid
at
the
estimated
22
percentage
of
funding.
Rent
reimbursement
claims
filed
after
23
that
point
in
time
shall
receive
priority
and
shall
be
paid
in
24
the
following
fiscal
year.
25
Sec.
6.
PERFORMANCE
OF
DUTY.
There
is
appropriated
from
26
the
cash
reserve
fund
created
in
section
8.56
to
the
executive
27
council
for
the
fiscal
year
beginning
July
1,
2010,
and
ending
28
June
30,
2011,
the
following
amount,
or
so
much
thereof
as
is
29
necessary,
to
be
used
for
the
purposes
designated:
30
For
performance
of
duty
by
the
executive
council
in
sections
31
7D.29
and
29C.20:
32
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.
$
30,000,000
33
The
funding
from
the
appropriation
made
in
this
section
34
shall
be
utilized
before
any
funding
from
the
general
fund
of
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the
state.
1
Sec.
7.
CASH
RESERVE
FUND
APPROPRIATIONS.
Section
8.56,
2
subsections
3
and
4,
shall
not
apply
to
any
appropriation
made
3
in
this
Act
from
the
cash
reserve
fund
created
in
section
8.56.
4
Sec.
8.
EFFECTIVE
DATES.
The
section
of
this
Act
creating
5
the
property
tax
credit
fund,
being
deemed
of
immediate
6
importance,
takes
effect
upon
enactment.
7
DIVISION
II
8
DISASTER-RELATED
CASUALTY
LOSSES
9
Sec.
9.
Section
422.9,
subsection
2,
Code
Supplement
2009,
10
is
amended
by
adding
the
following
new
paragraph:
11
NEW
PARAGRAPH
.
j.
A
taxpayer
is
allowed
to
take
the
12
deductions
for
disaster-related
casualty
losses
allowed
under
13
section
165(h)
of
the
Internal
Revenue
Code,
as
amended
by
the
14
federal
Emergency
Economic
Stabilization
Act
of
2008,
Pub.
15
L.
No.
110-343,
in
computing
taxable
income
for
state
tax
16
purposes.
17
Sec.
10.
EFFECTIVE
UPON
ENACTMENT
AND
RETROACTIVE
18
APPLICABILITY.
This
division
of
this
Act,
being
deemed
of
19
immediate
importance,
takes
effect
upon
enactment
and
applies
20
retroactively
to
January
1,
2008,
for
tax
years
beginning
on
21
or
after
that
date.
22
EXPLANATION
23
This
bill
relates
to
state
financial
matters.
The
bill
is
24
divided
into
divisions.
25
DIVISION
I.
For
the
budget
process
applicable
to
FY
26
2011-2012,
state
agencies
are
required
to
submit
estimates
and
27
other
expenditure
information
as
called
for
by
the
director
28
of
management
instead
of
the
information
required
under
Code
29
section
8.23.
30
The
division
limits
the
standing
unlimited
appropriation
for
31
FY
2010-2011
for
payment
for
nonpublic
school
transportation
32
and
for
the
state’s
share
of
the
cost
of
the
peace
officers’
33
retirement
benefits.
The
division
limits
the
standing
limited
34
appropriation
for
FY
2010-2011
for
operational
support
grants
35
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S.F.
_____
H.F.
_____
and
community
cultural
grants,
for
regional
tourism
marketing,
1
for
the
enforcement
of
Code
chapter
453D,
for
the
center
for
2
congenital
and
inherited
disorders
central
registry,
for
3
primary
and
secondary
child
abuse
prevention
programs,
and
for
4
programs
for
at-risk
children.
5
The
division
eliminates
for
FY
2010-2011
a
standing
6
appropriation
for
instructional
support
state
aid.
7
The
division
requires
the
university
of
northern
Iowa
to
8
maintain
efforts
of
the
Iowa
mathematics
and
science
coalition.
9
For
FY
2010-2011,
the
division
funds
the
following
property
10
tax
credits
from
the
property
tax
credit
fund
created
in
the
11
bill
instead
of
entirely
funded
from
the
general
fund
of
the
12
state:
homestead,
agricultural
land
and
family
farm,
military
13
service,
and
elderly
and
disabled
tax
credit
and
reimbursement.
14
The
division
appropriates
moneys
from
the
general
fund
and
the
15
cash
reserve
fund
for
deposit
in
the
property
tax
credit
fund.
16
These
provisions
take
effect
upon
enactment.
17
The
division
appropriates
moneys
from
the
cash
reserve
fund
18
to
the
executive
council
for
FY
2010-2011
for
performance
of
19
duty
by
the
executive
council.
The
division
requires
that
such
20
moneys
must
be
used
prior
to
the
standing
appropriation
made
21
from
the
general
fund
for
the
same
purposes.
22
The
division
appropriates
moneys
from
the
cash
reserve
fund
23
to
the
general
fund
of
the
state
for
FY
2010-2011.
24
The
division
provides
that
certain
cash
reserve
fund
25
requirements
do
not
apply
to
any
appropriations
made
in
the
26
division
from
the
cash
reserve
fund.
27
DIVISION
II.
This
division
of
the
bill
relates
to
28
disaster-related
casualty
losses.
29
The
division
allows
a
taxpayer
to
take
the
deduction
for
30
disaster-related
casualty
losses
allowed
under
section
165(h)
31
of
the
Internal
Revenue
Code,
as
amended
by
the
federal
32
Emergency
Economic
Stabilization
Act
of
2008,
in
computing
33
taxable
income
for
state
tax
purposes.
The
division
takes
34
effect
upon
enactment
and
applies
retroactively
to
January
1,
35
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S.F.
_____
H.F.
_____
2008,
for
tax
years
beginning
on
or
after
that
date.
1
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