Text: S03594 Text: S03596 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the House amendment, S-3082, to Senate File 1 2 69, as passed by the Senate, as follows: 1 3 #1. By striking page 1, line 1, through page 44, 1 4 line 25, and inserting the following: 1 5 "Amend Senate File 69, as passed by the Senate, as 1 6 follows: 1 7 # . By striking everything after the enacting 1 8 clause and inserting the following: 1 9 "DIVISION I 1 10 INCOME TAX 1 11 Section 1. Section 422.7, Code 1995, is amended by 1 12 adding the following new subsection: 1 13 NEW SUBSECTION. 33. For a person who is disabled, 1 14 or is fifty-five years of age or older, or is the 1 15 surviving spouse of an individual or a survivor having 1 16 an insurable interest in an individual who would have 1 17 qualified for the exemption under this subsection for 1 18 the tax year, subtract, to the extent included, the 1 19 total amount of a governmental or other pension or 1 20 retirement pay, including, but not limited to, defined 1 21 benefit or defined contribution plans, annuities, 1 22 individual retirement accounts, plans maintained or 1 23 contributed to by an employer, or maintained or 1 24 contributed to by a self-employed person as an 1 25 employer, and deferred compensation plans or any 1 26 earnings attributable to the deferred compensation 1 27 plans, up to a maximum of one thousand five hundred 1 28 dollars for a person who files a separate state income 1 29 tax return for a tax year beginning in the 1996 1 30 calendar year, and up to a maximum of three thousand 1 31 dollars for a husband and wife who file a joint state 1 32 income tax return for a tax year beginning in the 1996 1 33 calendar year. For a tax year beginning in the 1997 1 34 calendar year, and for all subsequent tax years, 1 35 subtract, to the extent included, the total amount for 1 36 a person who files a separate state income tax return 1 37 up to a maximum of three thousand dollars, and for a 1 38 husband and wife who file a joint state income tax 1 39 return up to a maximum of six thousand dollars. 1 40 However, a surviving spouse who is not disabled or 1 41 fifty-five years of age or older can only exclude the 1 42 amount of pension or retirement pay received as a 1 43 result of the death of the other spouse. 1 44 Sec. 2. Section 422.12, subsection 1, paragraph c, 1 45 Code 1995, is amended to read as follows: 1 46 c. For each dependent, an additionalfifteenforty 1 47 dollars. As used in this section, the term 1 48 "dependent" has the same meaning as provided by the 1 49 Internal Revenue Code. 1 50 Sec. 3. CONDITIONAL EFFECTIVENESS &endash; RETROACTIVE 2 1 APPLICABILITY. 2 2 1. Section 1 of this division of this Act, 2 3 amending section 422.7, takes effect September 1, 2 4 1995, if the total amount of revenues credited to the 2 5 general fund of the state during the fiscal year 2 6 ending June 30, 1995, exceeds $4,007,000,000. On or 2 7 before September 1, 1995, the director of revenue and 2 8 finance shall provide written certification to the 2 9 Code editor as to the total amount of revenues 2 10 credited to the general fund of the state during the 2 11 fiscal year ending June 30, 1995. 2 12 2. Section 2 of this division of this Act applies 2 13 retroactively to January 1, 1995, for tax years 2 14 beginning on or after that date. 2 15 DIVISION II 2 16 MACHINERY, EQUIPMENT AND COMPUTERS PROPERTY 2 17 TAX REIMBURSEMENT 2 18 Sec. 4. Section 427B.17, subsection 1, Code 1995, 2 19 is amended to read as follows: 2 20 1. Property assessed by the department of revenue 2 21 and finance pursuant to sections 428.24 to 428.29, or 2 22 chapters 433, 434 and 436 to 438 shall not receive the 2 23 benefits of this section. 2 24 Any electric power generating plant which operated 2 25 during the preceding assessment year at a net capacity 2 26 factor of more than twenty percent, shall not receive 2 27 the benefits of this section or of sections 15.332 and 2 28 15.334. For purposes of this section, "electric power 2 29 generating plant" means any name plate rated electric 2 30 power generating plant, in which electric energy is 2 31 produced from other forms of energy, including all 2 32 taxable land, buildings, and equipment used in the 2 33 production of such energy. "Net capacity factor" 2 34 means net actual generation divided by the product of 2 35 net maximum capacity times the number of hours the 2 36 unit was in the active state during the assessment 2 37 year. Upon commissioning, a unit is in the active 2 38 state until it is decommissioned. "Net actual 2 39 generation" means net electrical megawatt hours 2 40 produced by the unit during the preceding assessment 2 41 year. "Net maximum capacity" means the capacity the 2 42 unit can sustain over a specified period when not 2 43 restricted by ambient conditions or equipment 2 44 deratings, minus the losses associated with station 2 45 service or auxiliary loads. 2 46 Sec. 5. NEW SECTION. 427B.18 INDUSTRIAL 2 47 MACHINERY, EQUIPMENT AND COMPUTERS INVESTMENT 2 48 REIMBURSEMENT FUND &endash; PENALTY. 2 49 1. A machinery, equipment and computers investment 2 50 reimbursement fund is created under the control of the 3 1 department of revenue and finance. For the fiscal 3 2 year beginning July 1, 1996, there is appropriated 3 3 from the general fund of the state to the machinery, 3 4 equipment and computers investment reimbursement fund 3 5 eight million dollars to be used to pay property tax 3 6 reimbursement claims filed pursuant to this section 3 7 for property taxes due and payable in the fiscal year 3 8 beginning July 1, 1995, on property defined in section 3 9 427A.1, subsection 1, paragraphs "e" and "j" which are 3 10 assessed pursuant to section 427B.17. 3 11 2. A claim for reimbursement for property taxes 3 12 paid on property defined in section 427A.1, subsection 3 13 1, paragraphs "e" and "j" which are assessed pursuant 3 14 to section 427B.17, shall not be paid or allowed 3 15 unless the claim is filed with and in the possession 3 16 of the department of revenue and finance on or before 3 17 January 1, 1997. The department shall provide forms 3 18 for claiming the industrial machinery, equipment and 3 19 computers investment reimbursement. Each claimant 3 20 shall provide with the application the tax statement 3 21 received from the county treasurer and proof of 3 22 payment of the tax, including, but not limited to, the 3 23 taxpayer's cancelled checks. The director may require 3 24 any additional proof necessary to support a claim. 3 25 The department shall send notice of disallowance of 3 26 a claim by regular mail to the claimant at the 3 27 claimant's last known address. The claimant may 3 28 appeal the decision of the director under this section 3 29 and the claimant shall have the same rights of appeal 3 30 and review as provided in sections 421.1 and 422.55 3 31 and the rules of the department of revenue and 3 32 finance. 3 33 3. By June 1, 1997, the department shall reimburse 3 34 claimants for claims filed under this section. If the 3 35 amount appropriated under subsection 1 is insufficient 3 36 to pay all claims in full, the director shall prorate 3 37 the payments among all claimants whose claims are 3 38 allowed. Moneys remaining in the fund after payment 3 39 of all claims in full shall revert to the general fund 3 40 of the state. 3 41 4. A person who makes a false claim for 3 42 reimbursement under this section or who knowingly 3 43 receives the reimbursement without being legally 3 44 entitled to it is guilty of a fraudulent practice. 3 45 Prosecution under this subsection shall be brought in 3 46 the county of residence of the person to be charged. 3 47 DIVISION III 3 48 MENTAL HEALTH EXPENDITURES, PROPERTY TAX REDUCTIONS, 3 49 AND PROPERTY TAX CREDITS 3 50 Sec. 6. NEW SECTION. 24.49 EMERGENCY NEEDS 4 1 FUNDS. 4 2 For budget years commencing on or after July 1, 4 3 1996, the state board shall review requests and 4 4 authorize payment to a county for emergency needs 4 5 funds from the property tax relief fund, in accordance 4 6 with the provisions of section 426B.1, subsection 3. 4 7 Payment of the funds shall be authorized if the 4 8 request is for expenditures above a county's fixed 4 9 budget amount for services provided in accordance with 4 10 the requesting county's management plan for mental 4 11 health and mental retardation services approved under 4 12 section 331.439. 4 13 Sec. 7. Section 123.38, unnumbered paragraph 2, 4 14 Code 1995, is amended to read as follows: 4 15 Any licensee or permittee, or the licensee's or 4 16 permittee's executor or administrator, or any person 4 17 duly appointed by the court to take charge of and 4 18 administer the property or assets of the licensee or 4 19 permittee for the benefit of the licensee's or 4 20 permittee's creditors, may voluntarily surrender a 4 21 license or permit to the division. When a license or 4 22 permit is surrendered the division shall notify the 4 23 local authority, and the division or the local 4 24 authority shall refund to the person surrendering the 4 25 license or permit, a proportionate amount of the fee 4 26 received by the division or the local authority for 4 27 the license or permit as follows: If a license or 4 28 permit is surrendered during the first three months of 4 29 the period for which it was issued, the refund shall 4 30 be three-fourths of the amount of the fee; if 4 31 surrendered more than three months but not more than 4 32 six months after issuance, the refund shall be one- 4 33 half of the amount of the fee; if surrendered more 4 34 than six months but not more than nine months after 4 35 issuance, the refund shall be one-fourth of the amount 4 36 of the fee. No refund shall be made, however, for any 4 37 special liquor permit, nor for a liquor control 4 38 license, wine permit, or beer permit surrendered more 4 39 than nine months after issuance. For purposes of this 4 40 paragraph, any portion of license or permit fees used 4 41 for the purposes authorized in section 331.424, 4 42 subsection 1, paragraphs "a",and "b", "c", "d", "e",4 43"f", "g", and "h", and in section 331.424A, shall not 4 44 be deemed received either by the division or by a 4 45 local authority. No refund shall be made to any 4 46 licensee or permittee, upon the surrender of the 4 47 license or permit, if there is at the time of 4 48 surrender, a complaint filed with the division or 4 49 local authority, charging the licensee or permittee 4 50 with a violation of this chapter. If upon a hearing 5 1 on a complaint the license or permit is not revoked or 5 2 suspended, then the licensee or permittee is eligible, 5 3 upon surrender of the license or permit, to receive a 5 4 refund as provided in this section; but if the license 5 5 or permit is revoked or suspended upon hearing the 5 6 licensee or permittee is not eligible for the refund 5 7 of any portion of the license or permit fee. 5 8 Sec. 8. Section 218.99, Code 1995, is amended to 5 9 read as follows: 5 10 218.99 COUNTY AUDITORS TO BE NOTIFIED OF PATIENTS' 5 11 PERSONAL ACCOUNTS. 5 12 The administrator of a division of the department 5 13 of human services in control of a state institution 5 14 shall direct the business manager of each institution 5 15 under the administrator's jurisdiction which is 5 16 mentioned in section 331.424, subsection 1, paragraphs 5 17 "a"through "g"and "b" and for which services are 5 18 paid under section 331.424A to quarterly inform the 5 19 auditor of the county of legal settlement of any 5 20 patient or resident who has an amount in excess of two 5 21 hundred dollars on account in the patients' personal 5 22 deposit fund and the amount on deposit. The 5 23 administrators shall direct the business manager to 5 24 further notify the auditor of the county at least 5 25 fifteen days before the release of funds in excess of 5 26 two hundred dollars or upon the death of the patient 5 27 or resident. If the patient or resident has no county 5 28 of legal settlement, notice shall be made to the 5 29 director of the department of human services and the 5 30 administrator of the division of the department in 5 31 control of the institution involved. 5 32 Sec. 9. Section 225C.4, subsection 2, paragraph b, 5 33 Code 1995, is amended to read as follows: 5 34 b. Establish mental health and mental retardation 5 35 services for all institutions under the control of the 5 36 director of human services and establish an autism 5 37 unit, following mutual planning with and consultation 5 38 from the medical director of the state psychiatric 5 39 hospital, at an institution or a facility administered 5 40 by the administrator to provide psychiatric and 5 41 related services and other specific programs to meet 5 42 the needs of autistic personsas defined in section5 43331.424, subsection 1, and to furnish appropriate 5 44 diagnostic evaluation services. 5 45 Sec. 10. Section 331.301, subsection 12, Code 5 46 1995, is amended to read as follows: 5 47 12. The board of supervisors may credit funds to a 5 48 reserve for the purposes authorized by subsection 11 5 49 of this section; section 331.424, subsection 1, 5 50 paragraph"l""f"; and section 331.441, subsection 2, 6 1 paragraph "b". Moneys credited to the reserve, and 6 2 interest earned on such moneys, shall remain in the 6 3 reserve until expended for purposes authorized by 6 4 subsection 11 of this section; section 331.424, 6 5 subsection 1, paragraph"l""f"; or section 331.441, 6 6 subsection 2, paragraph "b". 6 7 Sec. 11. Section 331.424, subsection 1, Code 1995, 6 8 is amended to read as follows: 6 9 1. For general county services, an amount 6 10 sufficient to pay the charges for the following: 6 11 a. To the extent that the county is obligated by 6 12 statute to pay the charges for: 6 13(1) Care and treatment of patients by a state6 14mental health institute.6 15(2) Care and treatment of patients by either of6 16the state hospital-schools or by any other facility6 17established under chapter 222 and diagnostic6 18evaluation under section 222.31.6 19(3) Care and treatment of patients under chapter6 20225.6 21(4)(1) Care and treatment of persons at the 6 22 alcoholic treatment center at Oakdale. However, the 6 23 county may require that an admission to the center 6 24 shall be reported to the board by the center within 6 25 five days as a condition of the payment of county 6 26 funds for that admission. 6 27(5)(2) Care of children admitted or committed to 6 28 the Iowa juvenile home at Toledo. 6 29(6)(3) Clothing, transportation, medical, or 6 30 other services provided persons attending the Iowa 6 31 braille and sight saving school, the Iowa school for 6 32 the deaf, or the state hospital-school for severely 6 33 handicapped children at Iowa City, for which the 6 34 county becomes obligated to pay pursuant to sections 6 35 263.12, 269.2, and 270.4 through 270.7. 6 36b. To the extent that the board deems it advisable6 37to pay, the charges for professional evaluation,6 38treatment, training, habilitation, and care of persons6 39who are mentally retarded, autistic persons, or6 40persons who are afflicted by any other developmental6 41disability, at a suitable public or private facility6 42providing inpatient or outpatient care in the county.6 43As used in this paragraph:6 44(1) "Developmental disability" has the meaning6 45assigned that term by 42 U.S.C. sec. 6001(7) (1976),6 46Supp. II, 1978, and Supp. III, 1979.6 47(2) "Autistic persons" means persons, regardless6 48of age, with severe communication and behavior6 49disorders that became manifest during the early stages6 50of childhood development and that are characterized by7 1a severely disabling inability to understand,7 2communicate, learn, and participate in social7 3relationships. "Autistic persons" includes but is not7 4limited to those persons afflicted by infantile7 5autism, profound aphasia, and childhood psychosis.7 6c. Care and treatment of persons placed in the7 7county hospital, county care facility, a health care7 8facility as defined in section 135C.1, subsection 6,7 9or any other public or private facility, which7 10placement is in lieu of admission or commitment to or7 11is upon discharge, removal, or transfer from a state7 12mental health institute, hospital-school, or other7 13facility established pursuant to chapter 222.7 14d. Amounts budgeted by the board for the cost of7 15establishment and initial operation of a community7 16mental health center in the manner and subject to the7 17limitations provided by state law.7 18e.b. Foster care and related services provided 7 19 under court order to a child who is under the 7 20 jurisdiction of the juvenile court, including court- 7 21 ordered costs for a guardian ad litem under section 7 22 232.71. 7 23f. The care, admission, commitment, and7 24transportation of mentally ill patients in state7 25hospitals, to the extent that expenses for these7 26services are required to be paid by the county,7 27including compensation for the advocate appointed7 28under section 229.19.7 29g. Amounts budgeted by the board for mental health7 30services or mental retardation services furnished to7 31persons on either an outpatient or inpatient basis, to7 32a school or other public agency, or to the community7 33at large, by a community mental health center or other7 34suitable facility located in or reasonably near the7 35county, provided that services meet the standards of7 36the mental health and developmental disabilities7 37commission created in section 225C.5 and are7 38consistent with the annual plan for services approved7 39by the board.7 40h. Reimbursement on behalf of mentally retarded7 41persons under section 249A.12.7 42i.c. Elections, and voter registration pursuant 7 43 to chapter 48A. 7 44j.d. Employee benefits under chapters 96, 97B, 7 45 and 97C, which are associated with salaries for 7 46 general county services. 7 47k.e. Joint county and city building authorities 7 48 established under section 346.27, as provided in 7 49 subsection 22 of that section. 7 50l.f. Tort liability insurance, property 8 1 insurance, and any other insurance that may be 8 2 necessary in the operation of the county, costs of a 8 3 self-insurance program, costs of a local government 8 4 risk pool, and amounts payable under any insurance 8 5 agreements to provide or procure such insurance, self- 8 6 insurance program, or local government risk pool. 8 7m.g. The maintenance and operation of the courts, 8 8 including but not limited to the salary and expenses 8 9 of the clerk of the district court and other employees 8 10 of the clerk's office, and bailiffs, court costs if 8 11 the prosecution fails or if the costs cannot be 8 12 collected from the person liable, costs and expenses 8 13 of prosecution under section 189A.17, salaries and 8 14 expenses of juvenile court officers under chapter 602, 8 15 court-ordered costs in domestic abuse cases under 8 16 section 236.5, the county's expense for confinement of 8 17 prisoners under chapter 356A, temporary assistance to 8 18 the county attorney, county contributions to a 8 19 retirement system for bailiffs, reimbursement for 8 20 judicial magistrates under section 602.6501, claims 8 21 filed under section 622.93, interpreters' fees under 8 22 section 622B.7, uniform citation and complaint 8 23 supplies under section 805.6, and costs of prosecution 8 24 under section 815.13. 8 25n.h. Court-ordered costs of conciliation 8 26 procedures under section 598.16. 8 27o.i. Establishment and maintenance of a joint 8 28 county indigent defense fund pursuant to an agreement 8 29 under section 28E.19. 8 30p.j. The maintenance and operation of a local 8 31 emergency management agency established pursuant to 8 32 chapter 29C. 8 33 The board may require a public or private facility, 8 34 as a condition of receiving payment from county funds 8 35 for services it has provided, to furnish the board 8 36 with a statement of the income, assets, and legal 8 37 residence including township and county of each person 8 38 who has received services from that facility for which 8 39 payment has been made from county funds under 8 40 paragraphs "a"through "h"and "b". However, the 8 41 facility shall not disclose to anyone the name or 8 42 street or route address of a person receiving services 8 43 for which commitment is not required, without first 8 44 obtaining that person's written permission. 8 45 Parents or other persons may voluntarily reimburse 8 46 the county or state for the reasonable cost of caring 8 47 for a patient or an inmate in a county or state 8 48 facility. 8 49 Sec. 12. NEW SECTION. 331.424A COUNTY MENTAL 8 50 HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL 9 1 DISABILITIES SERVICES FUND. 9 2 1. For the purposes of this chapter, unless the 9 3 context otherwise requires, "services fund" means the 9 4 county mental health, mental retardation, and 9 5 developmental disabilities services fund created in 9 6 subsection 2. The county finance committee created in 9 7 section 333A.2 shall adopt rules and prescribe forms 9 8 for administering the services fund. 9 9 2. For the fiscal year beginning July 1, 1995, and 9 10 succeeding fiscal years, county revenues from taxes 9 11 and other sources designated for mental health, mental 9 12 retardation, and developmental disabilities services 9 13 shall be credited to the mental health, mental 9 14 retardation, and developmental disabilities services 9 15 fund of the county. The board may make appropriations 9 16 from the fund for payment of services provided under 9 17 the county management plan approved pursuant to 9 18 section 331.439. 9 19 3. For the fiscal year beginning July 1, 1995, and 9 20 succeeding fiscal years, receipts from the state or 9 21 federal government for such services shall be credited 9 22 to the services fund, including moneys allotted to the 9 23 county from the state payment made pursuant to section 9 24 331.439 and moneys allotted to the county for property 9 25 tax relief pursuant to section 426B.1. 9 26 4. For the fiscal year beginning July 1, 1995, and 9 27 for each subsequent fiscal year, the county shall 9 28 certify a levy for payment of services. Unless 9 29 otherwise provided by state law, for each fiscal year, 9 30 county revenues from taxes imposed by the county 9 31 credited to the services fund shall not exceed an 9 32 amount equal to the amount of base year expenditures 9 33 for services in the fiscal year beginning July 1, 9 34 1993, and ending June 30, 1994, as defined in section 9 35 331.438 less the amount of property tax relief to be 9 36 received pursuant to section 426B.2, subsections 1 and 9 37 3, in the fiscal year for which the budget is 9 38 certified. The county auditor and the board of 9 39 supervisors shall reduce the amount of the levy 9 40 certified for the services fund by the amount of 9 41 property tax relief to be received. 9 42 5. Appropriations specifically authorized to be 9 43 made from the mental health, mental retardation, and 9 44 developmental disabilities services fund shall not be 9 45 made from the general fund of the county. 9 46 Sec. 13. Section 331.438, subsection 1, paragraph 9 47 b, Code 1995, is amended to read as follows: 9 48 b. "State payment" means the payment made by the 9 49 state to a county determined to be eligible for the 9 50 payment in accordance with section 331.439. 10 1 1A. Except as modified based upon the actual 10 2 amount of the appropriation for purposes of state 10 3 payment under section 331.439, the amount of the state 10 4 payment for a fiscal year shall be calculated asfifty10 5 one hundred percent of the amount by which the 10 6 county's qualified expenditures during the immediately 10 7 preceding fiscal year were in excess of the amount of 10 8 the county's base year expenditures. A state payment 10 9 is the state funding a county receives pursuant to 10 10 section 426B.2, subsection 2. Any state funding 10 11 received by a county for property tax relief in 10 12 accordance with section 426B.2, subsections 1 and 3, 10 13 is not a state payment and shall not be included in 10 14 the state payment calculation made pursuant to this 10 15 subsection. 10 16 Sec. 14. Section 331.438, subsection 3, paragraph 10 17 c, subparagraph (9), Code 1995, is amended to read as 10 18 follows: 10 19 (9) Make recommendations to the council on human 10 20 services for administrative rules for the county 10 21single entry pointcentral point of coordination and 10 22 clinical assessment processes required under section 10 23 331.440 and other rules necessary for the 10 24 implementation of county management plans and 10 25 expenditure reports required for state payment 10 26 pursuant to section 331.439. 10 27 Sec. 15. Section 331.438, subsection 3, paragraph 10 28 c, Code 1995, is amended by adding the following new 10 29 subparagraph: 10 30 NEW SUBPARAGRAPH. (15) On or before December 1, 10 31 1995, submit to the governor and the general assembly 10 32 any recommended changes in the formula for 10 33 distributing property tax relief moneys to counties 10 34 under section 426B.2, subsections 1 through 3. 10 35 Sec. 16. Section 331.439, Code 1995, is amended by 10 36 striking the section and inserting in lieu thereof the 10 37 following: 10 38 331.439 ELIGIBILITY FOR STATE PAYMENT. 10 39 1. The state payment to eligible counties under 10 40 this section shall be made as provided in sections 10 41 331.438 and 426B.2. A county is eligible for the 10 42 state payment, as defined in section 331.438, for the 10 43 fiscal year beginning July 1, 1995, and for subsequent 10 44 fiscal years if the director of human services, in 10 45 consultation with the state-county management 10 46 committee, determines for a specific fiscal year that 10 47 all of the following conditions are met: 10 48 a. The county accurately reported by December 1 10 49 the county's expenditures for mental health, mental 10 50 retardation, and developmental disabilities services 11 1 for the previous fiscal year on forms prescribed by 11 2 the department of human services. 11 3 b. The county developed and implemented a county 11 4 management plan for the county's mental health and 11 5 mental retardation services in accordance with the 11 6 provisions of this paragraph. The plan shall comply 11 7 with the administrative rules adopted for this purpose 11 8 by the council on human services and is subject to the 11 9 approval of the director of human services in 11 10 consultation with the state-county management 11 11 committee created in section 331.438. The plan shall 11 12 include a description of the county's service 11 13 management provision for mental health, mental 11 14 retardation, and developmental disabilities services. 11 15 The plan shall have the following two parts: 11 16 (1) For mental health service management, the 11 17 county may either directly implement a system of 11 18 service management and contract with service 11 19 providers, or contract with a private entity to manage 11 20 the system, provided all requirements of this 11 21 subparagraph are met by the private entity. For the 11 22 fiscal year beginning July 1, 1995, the county shall 11 23 submit the plan for approval by January 1, 1996, and 11 24 implement the approved plan on or before July 1, 1996. 11 25 For subsequent fiscal years, this part of the plan 11 26 shall be submitted to the department by April 1 for 11 27 the succeeding fiscal year. 11 28 (2) For mental retardation and developmental 11 29 disabilities service management, the plan shall 11 30 describe the county's development and implementation 11 31 of a managed system of cost-effective individualized 11 32 services and other support to assist the individuals 11 33 to be served to be as independent, productive, and 11 34 integrated with the community as possible. The plan 11 35 shall provide for consideration of the type and level 11 36 of services and support needed and desired by the 11 37 individual. The plan may allow the provision of 11 38 services through vouchers or cash payments to allow 11 39 individuals to arrange for their own services or 11 40 support, if these methods are appropriate and cost- 11 41 effective. The county may directly implement the 11 42 system and contract with service providers, or 11 43 contract with a private entity to manage the system, 11 44 provided all requirements of this subparagraph are met 11 45 by the private entity. For the fiscal year beginning 11 46 July 1, 1996, this part of the plan shall be submitted 11 47 to the department of human services by January 1, 11 48 1996. For subsequent fiscal years, this part of the 11 49 plan shall be submitted prior to April 1 for the 11 50 succeeding fiscal year. 12 1 c. Changes to the approved plan are submitted at 12 2 least sixty days prior to the proposed change and are 12 3 not to be implemented prior to the director of human 12 4 services' approval, following the director's 12 5 consultation with the state-county management 12 6 committee. 12 7 2. A county may provide services to service 12 8 populations with disabilities who are not included in 12 9 the service management provisions required under 12 10 subsection 1, subject to the availability of funding. 12 11 3. a. For the fiscal year beginning July 1, 1996, 12 12 and succeeding fiscal years, the county's mental 12 13 health, mental retardation, and developmental 12 14 disabilities service expenditures for a fiscal year 12 15 are limited to a fixed budget amount. The fixed 12 16 budget amount shall be the amount identified in the 12 17 county's management plan and budget for the fiscal 12 18 year. The county shall be allowed an inflation factor 12 19 adjustment for services paid from the county's 12 20 services fund under section 331.424A which is in 12 21 accordance with the county's management plan and 12 22 budget, implemented pursuant to this section. 12 23 b. Based upon information contained in county 12 24 management plans and budgets, the state-county 12 25 management committee shall recommend an inflation 12 26 factor adjustment by January 1 for the succeeding 12 27 fiscal year. The inflation factor adjustment shall 12 28 address costs associated with new consumers of 12 29 service, service cost inflation, and investments for 12 30 economy and efficiency. 12 31 4. A county's implementation of the service 12 32 management provisions required under subsection 1 for 12 33 mental health and mental retardation shall incorporate 12 34 the central point of coordination process described in 12 35 section 331.440. 12 36 5. The basis for determining whether a managed 12 37 care system for mental health proposed by a county is 12 38 comparable to a mental health managed care contractor 12 39 approved by the department of human services shall 12 40 include but is not limited to all of the following 12 41 elements which shall be specified in administrative 12 42 rules adopted by the council on human services in 12 43 consultation with the state-county management 12 44 committee: 12 45 a. The enrollment and eligibility process. 12 46 b. The scope of services included. 12 47 c. The method of plan administration. 12 48 d. The process for managing utilization and access 12 49 to services and other assistance. 12 50 e. The quality assurance process. 13 1 f. The risk management provisions and fiscal 13 2 viability of the provisions, if the county contracts 13 3 with a private managed care entity. 13 4 6. Notwithstanding any other provision of law to 13 5 the contrary, a county shall have no obligation to pay 13 6 for or provide mental health, mental retardation, or 13 7 developmental disabilities services for any person 13 8 that applies through the county's central point of 13 9 coordination and clinical assessment processes after 13 10 the moneys in the county services fund under section 13 11 331.424A are expended. If a county has expended its 13 12 fixed budget amount for services pursuant to the 13 13 management plan approved under subsection 1, the state 13 14 shall assume financial responsibility and the county 13 15 may apply to the state appeal board for emergency 13 16 funds reserved in section 426B.1, subsection 3. 13 17 7. The director's approval of a county's mental 13 18 health, mental retardation, and developmental 13 19 disabilities services management plan shall not be 13 20 construed to constitute certification of the county's 13 21 budget. 13 22 Sec. 17. Section 331.440, Code 1995, is amended to 13 23 read as follows: 13 24 331.440 MENTAL HEALTH, MENTAL RETARDATION, AND 13 25 DEVELOPMENTAL DISABILITIES SERVICES &endash;SINGLE ENTRY13 26 CENTRAL POINT OF COORDINATION PROCESS. 13 27 1. a. For the purposes of this section, unless 13 28 the context otherwise requires, "single entrycentral 13 29 point of coordination process" means asingle entry13 30 central point of coordination process established by a 13 31 county or consortium of counties for the delivery of 13 32 mental health, mental retardation, and developmental 13 33 disabilities services which are paid for in whole or 13 34 in part by county funds. Thesingle entrycentral 13 35 point of coordination process may include but is not 13 36 limited to reviewing a person's eligibility for 13 37 services, determining the appropriateness of the type, 13 38 level, and duration of services, and performing 13 39 periodic review of the person's continuing eligibility 13 40 and need for services. Any recommendations developed 13 41 concerning a person's plan of services shall be 13 42 consistent with the person's unique strengths, 13 43 circumstances, priorities, concerns, abilities, and 13 44 capabilities. For those services funded under the 13 45 medical assistance program, thesingle entrycentral 13 46 point of coordination process shall be used to assure 13 47 that the person is aware of the appropriate service 13 48 options available to the person. 13 49 b. Thesingle entrycentral point of coordination 13 50 process may include a clinical assessment process to 14 1 identify a person's service needs and to make 14 2 recommendations regarding the person's plan for 14 3 services. The clinical assessment process shall 14 4 utilize qualified mental health professionals and 14 5 qualified mental retardation professionals. 14 6 2. The department of human services shall seek 14 7 federal approval as necessary for thesingle entry14 8 central point of coordination and clinical assessment 14 9 processes to be eligible for federal financial 14 10 participation under medical assistance. A county may 14 11 implement thesingle entrycentral point of 14 12 coordination process as part of a consortium of 14 13 counties and may implement the process beginning with 14 14 the fiscal year ending June 30, 1995. 14 15 3. The council on human services shall consider 14 16 the recommendations of the state-county management 14 17 committee established in section 331.438 in adopting 14 18 rules outlining standards and requirements for 14 19 implementation of thesingle entrycentral point of 14 20 coordination and clinical assessment processes on the 14 21 date required by subsection 2. The rules shall permit 14 22 counties options in implementing the process based 14 23 upon a county's consumer population and available 14 24 service delivery system. 14 25 Sec. 18. NEW SECTION. 426B.1 APPROPRIATIONS &endash; 14 26 PROPERTY TAX RELIEF FUND. 14 27 1. A property tax relief fund is created in the 14 28 state treasury under the authority of the department 14 29 of revenue and finance. The fund shall be separate 14 30 from the general fund of the state and shall not be 14 31 considered part of the general fund of the state 14 32 except in determining the cash position of the state 14 33 for payment of state obligations. The moneys in the 14 34 fund are not subject to the provisions of section 8.33 14 35 and shall not be transferred, used, obligated, 14 36 appropriated, or otherwise encumbered except as 14 37 provided in this section. Moneys in the fund may be 14 38 used for cash flow purposes, provided that any moneys 14 39 so allocated are returned to the fund by the end of 14 40 each fiscal year. However, the fund shall be 14 41 considered a special account for the purposes of 14 42 section 8.53, relating to elimination of any GAAP 14 43 deficit. For the purposes of this chapter, unless the 14 44 context otherwise requires, "property tax relief fund" 14 45 means the property tax relief fund created in this 14 46 section. 14 47 2. There is appropriated to the property tax 14 48 relief fund for the indicated fiscal years from the 14 49 general fund of the state the following amounts: 14 50 a. For the fiscal year beginning July 1, 1995, 15 1 sixty-five million dollars. 15 2 b. For the fiscal year beginning July 1, 1996, 15 3 eighty-five million dollars. 15 4 c. For the fiscal year beginning July 1, 1997, one 15 5 hundred five million dollars. 15 6 d. For the fiscal year beginning July 1, 1998, one 15 7 hundred twenty-five million dollars. 15 8 e. For the fiscal year beginning July 1, 1999, one 15 9 hundred forty-five million dollars. 15 10 f. For the fiscal year beginning July 1, 2000, and 15 11 succeeding fiscal years, one hundred sixty-five 15 12 million dollars. 15 13 3. In the fiscal year beginning July 1, 1996, and 15 14 in each subsequent fiscal year, of the funds 15 15 appropriated to the property tax relief fund, the 15 16 amount necessary to reserve one million dollars shall 15 17 be set aside in the fund. The reserved moneys shall 15 18 be used for payment of county emergency needs for 15 19 funds in excess of the fixed budget amount for 15 20 services provided in accordance with the county's 15 21 management plan approved under section 331.439. Any 15 22 reserved moneys remaining unexpended or unobligated at 15 23 the close of the fiscal year shall remain available in 15 24 the succeeding fiscal year to be combined with the 15 25 amount of funds appropriated in the succeeding fiscal 15 26 year necessary to reach the one million dollar reserve 15 27 amount. The director of revenue and finance shall pay 15 28 a county's request for funds reserved under this 15 29 subsection upon the approval of the request by the 15 30 state appeal board pursuant to section 24.49. 15 31 Sec. 19. NEW SECTION. 426B.2 PROPERTY TAX RELIEF 15 32 FUND DISTRIBUTIONS. 15 33 Moneys in the property tax relief fund shall be 15 34 utilized in each fiscal year as follows in the order 15 35 listed: 15 36 1. The first sixty-five million dollars plus the 15 37 amount paid pursuant to subsection 3 in the previous 15 38 fiscal year in the property tax relief fund shall be 15 39 paid to each county for property tax relief in the 15 40 same proportion that the county's base year 15 41 expenditure bears to the total of all counties' base 15 42 year expenditures as defined in section 331.438. 15 43 2. Payment of moneys to eligible counties of the 15 44 state payment in accordance with the provisions of 15 45 sections 331.438 and 331.439. Moneys provided to a 15 46 county for property tax relief in a fiscal year in 15 47 accordance with this section shall not be less than 15 48 the amount provided for property tax relief in the 15 49 previous fiscal year. 15 50 3. The department of human services shall estimate 16 1 the amount of moneys required for the state payment 16 2 pursuant to subsection 2. Moneys remaining in the 16 3 property tax relief fund following the payment made 16 4 pursuant to subsection 1 and the estimated amount of 16 5 the state payment pursuant to subsection 2 shall be 16 6 paid to counties for property tax relief in the same 16 7 manner as provided in subsection 1. These payments 16 8 shall continue until the combined amount of the 16 9 payments made under this subsection and subsection 1 16 10 are equal to fifty percent of the total of all 16 11 counties' base year expenditures as defined in section 16 12 331.438. The amount of moneys paid to a county 16 13 pursuant to this subsection shall be added in 16 14 subsequent fiscal years to the amount of moneys paid 16 15 under subsection 1. 16 16 4. Moneys remaining in the property tax relief 16 17 fund following the payments made pursuant to 16 18 subsections 1, 2, and 3 shall be transferred to the 16 19 homestead credit fund created in section 425.1. This 16 20 transfer shall continue until the homestead credit is 16 21 fully funded. 16 22 5. Moneys remaining in the property tax relief 16 23 fund following the payments made pursuant to 16 24 subsections 1, 2, and 3, and the transfer made 16 25 pursuant to subsection 4, shall be transferred to the 16 26 appropriation made in section 426A.1 for funding the 16 27 military service tax credit. This transfer shall 16 28 continue until the combination of the appropriation 16 29 made in section 426A.1 and the funds transferred are 16 30 sufficient to fully fund the military service tax 16 31 credit. 16 32 6. Moneys remaining in the property tax relief 16 33 fund following the payments made pursuant to 16 34 subsections 1, 2, and 3, and the transfers made 16 35 pursuant to subsections 4 and 5, shall be transferred 16 36 to the extraordinary property tax credit and 16 37 reimbursement fund created in section 425.39. This 16 38 transfer shall continue until the combination of the 16 39 appropriation made in section 425.39 and the funds 16 40 transferred are sufficient to fully fund all claims on 16 41 the extraordinary property tax credit and 16 42 reimbursement fund. 16 43 7. Moneys remaining in the property tax relief 16 44 fund following the payments made pursuant to 16 45 subsections 1, 2, and 3, and the transfers made 16 46 pursuant to subsections 4, 5, and 6, shall be 16 47 transferred to the low-income tax credit and 16 48 reimbursement fund created in section 425.40. This 16 49 transfer shall continue until the low-income tax 16 50 credit is fully funded. 17 1 8. Moneys remaining in the property tax relief 17 2 fund following the payments made pursuant to 17 3 subsections 1, 2, and 3, and the transfers made 17 4 pursuant to subsections 4, 5, 6, and 7, shall be 17 5 transferred to the agricultural land credit fund 17 6 created in section 426.1. This transfer shall 17 7 continue until the agricultural land tax credit is 17 8 fully funded. 17 9 9. The director of revenue and finance shall draw 17 10 warrants on the property tax relief fund, payable to 17 11 the county treasurer in the amount due to a county in 17 12 accordance with subsections 1 and 3 and mail the 17 13 warrants to the county auditors in September and March 17 14 of each year. Warrants for the state payment in 17 15 accordance with subsection 2 shall be mailed in 17 16 January of each year. The director shall initiate the 17 17 transfers required by this section. 17 18 Sec. 20. NEW SECTION. 426B.3 NOTIFICATION OF 17 19 MENTAL HEALTH, MENTAL RETARDATION, AND DEVELOPMENTAL 17 20 DISABILITIES EXPENDITURE RELIEF FUND PAYMENT. 17 21 1. Before June 1, 1995, and before February 15 of 17 22 each succeeding fiscal year, the director of revenue 17 23 and finance shall notify the county auditor of each 17 24 county of the amount of moneys the county will receive 17 25 from the property tax relief fund pursuant to section 17 26 426B.2, subsections 1 and 3, for the succeeding fiscal 17 27 year. The county auditor shall reduce the certified 17 28 budget amount received from the board of supervisors 17 29 for the succeeding fiscal year for the county mental 17 30 health, mental retardation, and development 17 31 disabilities services fund created in section 331.424A 17 32 by an amount equal to the amount the county will 17 33 receive and the auditor shall determine the rate of 17 34 taxation necessary to raise the reduced amount. On 17 35 the tax list, the county auditor shall compute the 17 36 amount of taxes due and payable on each parcel before 17 37 and after the amount received from the property tax 17 38 relief fund is used to reduce the county budget. 17 39 2. The amount of property tax dollars reduced on 17 40 each parcel as a result of the moneys received from 17 41 the property tax relief fund pursuant to section 17 42 426B.2, subsections 1 and 3, shall be noted on each 17 43 tax statement prepared by the county treasurer 17 44 pursuant to section 445.23. 17 45 Sec. 21. NEW SECTION. 426B.4 RULES. 17 46 The director of revenue and finance shall prescribe 17 47 forms and adopt rules pursuant to chapter 17A to 17 48 administer this chapter. 17 49 Sec. 22. PILOT PROJECT FOR A MANAGED SYSTEM OF 17 50 INDIVIDUALIZED SERVICES. 18 1 1. The department of human services, in 18 2 cooperation with a county or consortium of counties, 18 3 shall develop, test, and evaluate a pilot project for 18 4 a managed system of individualized services and 18 5 support for individuals with mental retardation and 18 6 developmental disabilities in at least two areas of 18 7 the state. One area shall be urban and one rural. 18 8 The system shall be designed to provide the 18 9 individuals being served with a choice of services and 18 10 other support that will assist the individuals to be 18 11 as independent, productive, and integrated into the 18 12 community as possible. 18 13 2. In implementing the managed system pilot 18 14 project, the department and the county or consortium 18 15 of counties may directly manage the system and 18 16 contract with service providers and others for needed 18 17 services or support after identifying the type and 18 18 level of services and support needed by the 18 19 individual. The pilot project shall provide a 18 20 reasonable rate of reimbursement. If costs are equal 18 21 to or less than providing vouchers or cash payments to 18 22 the individuals and the individuals served so desire, 18 23 vouchers or cash payments may be provided to the 18 24 individuals to allow them to arrange for their own 18 25 services or support. The department and the county or 18 26 consortium of counties may enter into a contract with 18 27 a private entity to manage this individualized system 18 28 provided all pilot project requirements are met 18 29 through the private entity. 18 30 3. The department and the county or consortium of 18 31 counties shall seek the advice of persons with mental 18 32 retardation and developmental disabilities and their 18 33 family members in designing the pilot project. The 18 34 state-county management committee created in section 18 35 331.438 shall also have an opportunity to make 18 36 recommendations regarding the pilot project. 18 37 4. The department shall apply for all necessary 18 38 federal waivers so that in addition to state and 18 39 county funds, federal moneys available for these 18 40 services may also be flexibly used in the pilot 18 41 project. The planning for the pilot project shall be 18 42 completed prior to January 1, 1996, and the pilot 18 43 project shall commence on or before March 1, 1996. 18 44 Sec. 23. FUNDING OF SESSION LAW REQUIREMENTS. If 18 45 the appropriations in section 426B.1, subsection 2, as 18 46 created in this division of this Act, are enacted by 18 47 this Act, the requirements of 1994 Iowa Acts, chapter 18 48 1163, section 8, subsection 2, to fully fund 18 49 provisions of sections 331.438 and 331.439 shall be 18 50 considered to be met and the repeals contained in 1994 19 1 Iowa Acts, chapter 1163, section 8, subsection 2, 19 2 shall be void. 19 3 Sec. 24. EFFECTIVE DATE. Sections 7, 8, and 9 19 4 take effect July 1, 1995, and the remainder of this 19 5 division of this Act, being deemed of immediate 19 6 importance, takes effect upon enactment; however, the 19 7 provisions of sections 10, 11, and 12, relating to the 19 8 supplemental levy and the county mental health, mental 19 9 retardation, and developmental disabilities fund, are 19 10 applicable to taxes payable in the fiscal year 19 11 beginning July 1, 1995." 19 12 # . Title page, by striking lines 1 through 4 19 13 and inserting the following: "An Act relating to tax 19 14 provisions involving income tax, machinery, equipment 19 15 and computers property tax reimbursement, and services 19 16 paid for by property taxes and property tax reductions 19 17 and credits and providing appropriations, penalties, 19 18 effective dates, and retroactive applicability 19 19 provisions."" 19 20 19 21 19 22 19 23 TOM VILSACK 19 24 SF 69.529 76 19 25 jp/jw
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