House File 2487 - Introduced HOUSE FILE 2487 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 584) A BILL FOR An Act authorizing length of service award programs for 1 volunteer fire fighters, emergency medical care providers, 2 and reserve peace officers. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5497HV (3) 88 ec/rn

H.F. 2487 Section 1. NEW SECTION . 100B.41 Length of service award 1 programs —— authorization. 2 The governing body of a municipality, as defined in section 3 100B.21, shall be authorized to establish a length of service 4 award program for volunteer fire fighters as defined in 5 section 85.61, volunteer emergency medical care providers 6 as defined in section 147A.1, and reserve peace officers as 7 defined in section 80D.1A. The program shall provide length 8 of service awards, as described in section 457(e)(11) of the 9 Internal Revenue Code, to volunteer fire fighters, emergency 10 medical care providers, and reserve peace officers serving a 11 municipality that elects to establish a program. The program 12 shall be designed to treat awards from the program as a 13 tax-deferred benefit under the Internal Revenue Code. The 14 governing body of the municipality shall, in consultation with 15 the chief or other person in command of the fire department 16 and police department serving the municipality, as applicable, 17 adopt guidelines providing for eligibility requirements for 18 participation by volunteer fire fighters, emergency medical 19 care providers, and reserve peace officers, minimum vesting 20 requirements, distribution requirements, and such other 21 guidelines as deemed necessary to operate the program. 22 Sec. 2. NEW SECTION . 100B.42 Length of service award 23 program grant fund —— appropriation. 24 1. A length of service award program grant fund is created 25 in the state treasury under the control of the state fire 26 service and emergency response council. The fund shall consist 27 of all moneys appropriated to the fund. 28 2. Moneys in the length of service award program grant 29 fund are appropriated to the state fire service and emergency 30 response council for the purpose of providing grants to 31 municipalities establishing a length of service award program 32 as described in section 100B.41 to provide contributions to 33 the program on behalf of participants in the program. The 34 state fire service and emergency response council shall 35 -1- LSB 5497HV (3) 88 ec/rn 1/ 3

H.F. 2487 develop and submit to the state fire marshal for adoption rules 1 establishing a grant application process. The grant process 2 shall provide for up to a dollar-for-dollar funding match from 3 a municipality establishing a length of service award program. 4 3. Notwithstanding section 12C.7, subsection 2, interest or 5 earnings on moneys deposited in the fund shall be credited to 6 the fund. Notwithstanding section 8.33, moneys credited to the 7 fund shall not revert at the close of a fiscal year. 8 EXPLANATION 9 The inclusion of this explanation does not constitute agreement with 10 the explanation’s substance by the members of the general assembly. 11 This bill authorizes a municipality, defined as a city, 12 county, township, benefited fire district, or agency authorized 13 by law to provide emergency response services, to establish 14 a length of service award program as described in section 15 457(e)(11) of the Internal Revenue Code for volunteer fire 16 fighters, emergency medical care providers, and reserve 17 peace officers. The bill provides that the governing body 18 of a municipality that establishes the program shall, in 19 consultation with the chief or other person in command of the 20 fire department and police department serving the municipality, 21 as applicable, adopt guidelines providing for eligibility 22 requirements for participation by volunteer fire fighters, 23 emergency medical care providers, and reserve peace officers 24 minimum vesting requirements, distribution requirements, 25 and such other guidelines as deemed necessary to operate the 26 program. 27 The bill also establishes a length of service award program 28 grant fund under the control of the state fire service 29 and emergency response council. Moneys in the fund are 30 appropriated to the state fire service and emergency response 31 council for grants to municipalities establishing a length 32 of service award program to provide contributions to the 33 program on behalf of participants. The bill requires the 34 state fire service and emergency response council to develop 35 -2- LSB 5497HV (3) 88 ec/rn 2/ 3

H.F. 2487 and submit to the state fire marshal for adoption rules 1 establishing a grant application process which shall provide 2 for up to a dollar-for-dollar funding match from a municipality 3 establishing a length of service award program. The bill 4 further provides that moneys in the fund shall not revert at 5 the end of a fiscal year and that interest or earnings on 6 moneys deposited in the fund shall be credited to the fund. 7 -3- LSB 5497HV (3) 88 ec/rn 3/ 3