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PAG LIN 1 1 DIVISION I 1 2 GENERAL FUND TRANSFERS 1 3 Section 1. 2002 Iowa Acts, Senate File 2304, section 15, 1 4 is amended to read as follows: 1 5 SEC. 15. ENVIRONMENT FIRST FUND. Notwithstanding section 1 6 8.57A, subsection 3, there is transferred from the environment 1 7 first fund created in section 8.57A to the general fund of the 1 8 state for the fiscal year beginning July 1, 2001, and ending 1 9 June 30, 2002, the following amount: 1 10 .................................................. $3,000,0001 11 4,700,000 1 12 Sec. 2. IOWA ECONOMIC EMERGENCY FUND. 1 13 1. There is appropriated from the Iowa economic emergency 1 14 fund created in section 8.55 to the general fund of the state 1 15 for the fiscal year beginning July 1, 2001, and ending June 1 16 30, 2002, the following amount, or so much thereof as is 1 17 necessary: 1 18 .................................................. $105,000,000 1 19 2. The appropriation made in this section is declared to 1 20 be made for emergency expenditures as required in section 1 21 8.55, subsection 3, paragraph "a". 1 22 Sec. 3. CASH RESERVE FUND. 1 23 1. Notwithstanding section 8.56, subsection 4, paragraph 1 24 "a", there is appropriated from the cash reserve fund to the 1 25 general fund of the state for the fiscal year beginning July 1 26 1, 2001, and ending June 30, 2002, the following amount, or so 1 27 much thereof as is necessary: 1 28 .................................................. $ 90,000,000 1 29 2. The appropriation made in this section is declared to 1 30 be made for nonrecurring emergency expenditures as required in 1 31 section 8.56, subsections 3 and 4. 1 32 Sec. 4. TERMINAL LIABILITY HEALTH INSURANCE FUND. 1 33 Notwithstanding section 421.46, there is transferred from the 1 34 terminal liability health insurance fund created in section 1 35 421.46 to the general fund of the state for the fiscal year 2 1 beginning July 1, 2001, and ending June 30, 2002, the 2 2 following amount: 2 3 .................................................. $ 133,000 2 4 Sec. 5. REGENTS INFRASTRUCTURE. Of the moneys 2 5 appropriated to the state board of regents in 1997 Iowa Acts, 2 6 chapter 215, section 23, subsection 1, and allocated for phase 2 7 II construction of the engineering teaching and research 2 8 complex at Iowa state university of science and technology, 2 9 there is transferred to the general fund of the state for the 2 10 fiscal year beginning July 1, 2001, and ending June 30, 2002, 2 11 the following amount: 2 12 .................................................. $ 7,000,000 2 13 Sec. 6. STATE BOARD OF REGENTS – ENGINEERING COMPLEX – 2 14 BONDING. 2 15 1. The state board of regents is authorized to issue bonds 2 16 as provided in chapter 262A in an amount not exceeding $7 2 17 million, except as provided in subsection 2, to undertake and 2 18 carry out completion of the engineering teaching and research 2 19 phase II construction at Iowa state university of science and 2 20 technology and to finance the remaining cost of the project. 2 21 2. Notwithstanding the limitation established in 2 22 subsection 1, the amount of bonds issued as authorized in 2 23 subsection 1 may be exceeded by the amount the state board of 2 24 regents determines to be necessary to capitalize interest, 2 25 bond reserves, and issuance costs. 2 26 Sec. 7. CONTINGENT APPROPRIATION. 2 27 1. For purposes of determining the balance of the Iowa 2 28 economic emergency fund available for making an appropriation 2 29 to the general fund pursuant to section 8.55, subsection 3, 2 30 paragraph "c", an amount equal to the $25,000,000 2 31 appropriation in 2002 Iowa Acts, Senate File 2315, section 5, 2 32 subsection 2, shall be considered to be obligated. For the 2 33 fiscal year beginning July 1, 2001, and ending June 30, 2002, 2 34 in addition to an appropriation made pursuant to section 8.55, 2 35 subsection 3, paragraph "c", there is appropriated from the 3 1 cash reserve fund an amount equal to the difference between 3 2 $50 million and the amount appropriated from the Iowa economic 3 3 emergency fund as authorized by section 8.55, subsection 3, 3 4 paragraph "c". 3 5 2. Notwithstanding section 8.55, subsection 3, paragraph 3 6 "d", an appropriation shall not be made from the general fund 3 7 of the state to the Iowa economic emergency fund for the 3 8 following fiscal year due to an appropriation being made 3 9 pursuant to section 8.55, subsection 3, paragraph "c", or 3 10 subsection 1 of this section. 3 11 Sec. 8. CASH RESERVE APPROPRIATION FOR FY 2002-2003. For 3 12 the fiscal year beginning July 1, 2002, and ending June 30, 3 13 2003, the appropriation to the cash reserve fund provided in 3 14 section 8.57, subsection 1, paragraph "a", shall not be made. 3 15 However, any surplus in the general fund of the state for the 3 16 fiscal year beginning July 1, 2002, and ending June 30, 2003, 3 17 shall be transferred to the cash reserve fund. 3 18 DIVISION II 3 19 MEDICAL ASSISTANCE PROGRAM TRANSFERS 3 20 Sec. 9. SPECIAL CONSERVATION FUND – SNOWMOBILE FEES. 3 21 Notwithstanding section 321G.7, there is transferred from 3 22 snowmobile fees credited to the special conservation fund 3 23 created in section 321G.7 to the department of human services 3 24 for the fiscal year beginning July 1, 2001, and ending June 3 25 30, 2002, the following amount to be used for the purpose 3 26 designated: 3 27 For medical assistance reimbursement and associated costs 3 28 in accordance with law: 3 29 .................................................. $ 950,000 3 30 Sec. 10. SPECIAL CONSERVATION FUND – ALL-TERRAIN VEHICLE 3 31 FEES. Notwithstanding section 321G.7, there is transferred 3 32 from all-terrain vehicle fees credited to the special 3 33 conservation fund created in section 321G.7 to the department 3 34 of human services for the fiscal year beginning July 1, 2001, 3 35 and ending June 30, 2002, the following amount to be used for 4 1 the purpose designated: 4 2 For medical assistance reimbursement and associated costs 4 3 in accordance with law: 4 4 .................................................. $ 775,000 4 5 Sec. 11. ENVIRONMENT FIRST FUND. Notwithstanding section 4 6 8.57A, subsection 3, there is transferred from the environment 4 7 first fund created in section 8.57A to the department of human 4 8 services for the fiscal year beginning July 1, 2001, and 4 9 ending June 30, 2002, the following amount to be used for the 4 10 purpose designated: 4 11 For medical assistance reimbursement and associated costs 4 12 in accordance with law: 4 13 .................................................. $ 1,000,000 4 14 Sec. 12. STRATEGIC INVESTMENT FUND. Notwithstanding 4 15 section 15.313, subsection 2, there is transferred from the 4 16 strategic investment fund created in section 15.313 to the 4 17 department of human services for the fiscal year beginning 4 18 July 1, 2001, and ending June 30, 2002, the following amount 4 19 to be used for the purpose designated: 4 20 For medical assistance reimbursement and associated costs 4 21 in accordance with law: 4 22 .................................................. $ 2,000,000 4 23 Sec. 13. PHYSICAL INFRASTRUCTURE ASSISTANCE FUND. 4 24 Notwithstanding section 15E.175, subsection 2, there is 4 25 transferred from the physical infrastructure assistance fund 4 26 created in section 15E.175 to the department of human services 4 27 for the fiscal year beginning July 1, 2001, and ending June 4 28 30, 2002, the following amount to be used for the purpose 4 29 designated: 4 30 For medical assistance reimbursement and associated costs 4 31 in accordance with law: 4 32 .................................................. $ 2,500,000 4 33 Sec. 14. ALTERNATIVE DRAINAGE SYSTEM ASSISTANCE FUND. 4 34 Notwithstanding section 159.29A, subsection 3, there is 4 35 transferred from the alternative drainage system assistance 5 1 fund created in section 159.29A to the department of human 5 2 services for the fiscal year beginning July 1, 2001, and 5 3 ending June 30, 2002, the following amount to be used for the 5 4 purpose designated: 5 5 For medical assistance reimbursement and associated costs 5 6 in accordance with law: 5 7 .................................................. $ 1,100,000 5 8 Sec. 15. TERMINAL LIABILITY HEALTH INSURANCE FUND. 5 9 Notwithstanding section 421.46, there is transferred from the 5 10 terminal liability health insurance fund created in section 5 11 421.46 to the department of human services for the fiscal year 5 12 beginning July 1, 2001, and ending June 30, 2002, the 5 13 following amount to be used for the purpose designated: 5 14 For medical assistance reimbursement and associated costs 5 15 in accordance with law: 5 16 .................................................. $ 325,000 5 17 Sec. 16. AIRPORT ENGINEERING STUDIES AND IMPROVEMENT 5 18 PROJECTS. There is transferred from the appropriation to the 5 19 state department of transportation for airport engineering 5 20 studies and improvement projects in 2001 Iowa Acts, chapter 5 21 180, section 1, subsection 1, to the department of human 5 22 services for the fiscal year beginning July 1, 2001, and 5 23 ending June 30, 2002, the following amount to be used for the 5 24 purpose designated: 5 25 For medical assistance reimbursement and associated costs 5 26 in accordance with law: 5 27 .................................................. $ 347,000 5 28 DIVISION III 5 29 TRANSFERS FOR OTHER PURPOSES 5 30 Sec. 17. TERMINAL LIABILITY HEALTH INSURANCE FUND – 5 31 INDIGENT DEFENSE. Notwithstanding section 421.46, there is 5 32 transferred from the terminal liability health insurance fund 5 33 created in section 421.46 to the office of the state public 5 34 defender of the department of inspections and appeals for the 5 35 fiscal year beginning July 1, 2001, and ending June 30, 2002, 6 1 the following amount to be used for the purpose designated: 6 2 For indigent defense costs: 6 3 .................................................. $ 2,740,000 6 4 Sec. 18. ENVIRONMENT FIRST FUND – STATE APPEAL BOARD 6 5 CLAIMS. Notwithstanding section 8.57A, subsection 3, there is 6 6 transferred from the environment first fund created in section 6 7 8.57A, to the state appeal board for the fiscal year beginning 6 8 July 1, 2001, and ending June 30, 2002, the following amount 6 9 to be used for the purpose designated: 6 10 For state appeal board claims under sections 25.2 and 6 11 669.11: 6 12 .................................................. $ 1,500,000 6 13 Sec. 19. VICTIM COMPENSATION FUND – UNEMPLOYMENT 6 14 COMPENSATION. Notwithstanding section 915.94, there is 6 15 transferred from the victim compensation fund created in 6 16 section 915.94 to the unemployment compensation account under 6 17 the control of the department of revenue and finance for the 6 18 fiscal year beginning July 1, 2001, and ending June 30, 2002, 6 19 the following amount to be used for the purpose designated: 6 20 For payment of state employee unemployment compensation 6 21 claims: 6 22 .................................................. $ 1,000,000 6 23 Sec. 20. ENVIRONMENT FIRST FUND – PERFORMANCE OF DUTY. 6 24 Notwithstanding section 8.57A, subsection 3, there is 6 25 transferred from the environment first fund created in section 6 26 8.57A to the executive council for the fiscal year beginning 6 27 July 1, 2001, and ending June 30, 2002, the following amount 6 28 to be used for the purpose designated: 6 29 For performance of duty under section 7D.29, section 18.12, 6 30 and section 29C.20: 6 31 .................................................. $ 100,000 6 32 Sec. 21. TERMINAL LIABILITY HEALTH INSURANCE FUND – 6 33 PERFORMANCE OF DUTY. Notwithstanding section 421.46, 6 34 subsection 3, there is transferred from the terminal liability 6 35 health insurance fund created in section 421.46 to the 7 1 executive council for the fiscal year beginning July 1, 2001, 7 2 and ending June 30, 2002, the following amount to be used for 7 3 the purpose designated: 7 4 For performance of duty under section 7D.29, section 18.12, 7 5 and section 29C.20: 7 6 .................................................. $ 300,000 7 7 Sec. 22. VALUE-ADDED AGRICULTURAL PRODUCTS – ELDERLY AND 7 8 DISABLED PROPERTY TAX CREDIT. Notwithstanding section 7 9 15E.112, subsection 1, there is transferred from the value- 7 10 added agricultural products and processes financial assistance 7 11 fund created in section 15E.112 to the elderly and disabled 7 12 property tax credit and reimbursement fund created in section 7 13 425.39 for the fiscal year beginning July 1, 2001, and ending 7 14 June 30, 2002, the following amount to be used for the purpose 7 15 designated: 7 16 For payment of renters' claims for the fiscal year 7 17 beginning July 1, 2001, under the elderly and disabled credit 7 18 and reimbursement portion of the extraordinary property tax 7 19 and reimbursement division of chapter 425: 7 20 .................................................. $ 250,000 7 21 Sec. 23. TERMINAL LIABILITY HEALTH INSURANCE FUND – 7 22 ELDERLY AND DISABLED PROPERTY TAX CREDIT. Notwithstanding 7 23 section 421.46, subsection 3, there is transferred from the 7 24 terminal liability health insurance fund created in section 7 25 421.46 to the elderly and disabled property tax credit and 7 26 reimbursement fund created in section 425.39 for the fiscal 7 27 year beginning July 1, 2001, and ending June 30, 2002, the 7 28 following amount to be used for the purpose designated: 7 29 For payment of renters' claims for the fiscal year 7 30 beginning July 1, 2001, under the elderly and disabled credit 7 31 and reimbursement portion of the extraordinary property tax 7 32 and reimbursement division of chapter 425: 7 33 .................................................. $ 180,000 7 34 DIVISION IV 7 35 RESERVE FUNDS 8 1 Sec. 24. Section 8.55, subsection 2, paragraph a, as 8 2 enacted by 2002 Iowa Acts, House File 2075, section 1, is 8 3 amended to read as follows: 8 4 a. The maximum balance of the fund is the amount equal to 8 5fivetwo and one-half percent of the adjusted revenue estimate 8 6 for the fiscal year. If the amount of moneys in the Iowa 8 7 economic emergency fund is equal to the maximum balance, 8 8 moneys in excess of this amount shall be transferred to the 8 9 general fund. 8 10 Sec. 25. Section 8.55, subsection 2, paragraphs c and d, 8 11 as enacted by 2002 Iowa Acts, House File 2075, section 1, are 8 12 amended to read as follows: 8 13 c. Notwithstanding paragraph "a", any moneys in excess of 8 14 the maximum balance in the economic emergency fund after the 8 15 distribution of the surplus in the general fund of the state 8 16 at the conclusion of each fiscal year and after the 8 17 appropriate amount has been transferred pursuant to paragraph 8 18 "b", shall not be transferred to the general fund of the state 8 19 but shall be transferred to the senior living trust fund. The 8 20 total amount transferred, in the aggregate, under this 8 21 paragraph for all fiscal years shall not exceedthirty-five8 22 fifty-one million five hundred thousand dollars. 8 23 d. Notwithstanding paragraph "a", any moneys in excess of 8 24 the maximum balance in the economic emergency fund after the 8 25 distribution of the surplus in the general fund of the state 8 26 at the conclusion of each fiscal year and after the 8 27 appropriate amount have been transferred pursuant to 8 28 paragraphs "b" and "c" shall not be transferred to the general 8 29 fund of the state but shall be transferred to the endowment 8 30 for Iowa's health account of the tobacco settlement trust 8 31 fund. The total amount transferred, in the aggregate, under 8 32 this paragraph for all fiscal years shall not exceed the 8 33 difference betweenfifty-onesixty million five hundred 8 34 thousand dollars and the amounts transferred to the endowment 8 35 for Iowa's health account to repay the amounts transferred or 9 1 appropriated from the endowment for Iowa's health account in 9 2 2002 Iowa Acts, House File 2245, 2002 Iowa Acts, Senate File 9 3 2304,and2002 Iowa Acts, Senate File 2315, and 2002 Iowa 9 4 Acts, Second Extraordinary Session, Senate File 2334. 9 5 Sec. 26. Section 8.56, subsection 4, paragraph b, Code 9 6 Supplement 2001, is amended to read as follows: 9 7 b. In addition to the requirements of paragraph "a", an 9 8 appropriation shall not be made from the cash reserve fund 9 9 which would cause the fund's balance to be less than three and 9 10 three-fourths percent of the adjusted revenue estimate for the 9 11 year for which the appropriation is made unless the bill or 9 12 joint resolution is approved by vote of at least three-fifths 9 13 of the members of both chambers of the general assembly and is 9 14 signed by the governor. 9 15 Sec. 27. Section 8.57, subsection 1, paragraph a, Code 9 16 Supplement 2001, is amended to read as follows: 9 17 a. The "cash reserve goal percentage" for fiscal years 9 18 beginning on or after July 1,19952003, isfiveseven and 9 19 one-half percent of the adjusted revenue estimate. For each 9 20 fiscal year beginning on or after July 1,19952003, in which 9 21 the appropriation of the surplus existing in the general fund 9 22 of the state at the conclusion of the prior fiscal year 9 23 pursuant to paragraph "b" was not sufficient for the cash 9 24 reserve fund to reach the cash reserve goal percentage for the 9 25 current fiscal year, there is appropriated from the general 9 26 fund of the state an amount to be determined as follows: 9 27 (1) If the balance of the cash reserve fund in the current 9 28 fiscal year is not more thanfoursix and one-half percent of 9 29 the adjusted revenue estimate for the current fiscal year, the 9 30 amount of the appropriation under this lettered paragraph is 9 31 one percent of the adjusted revenue estimate for the current 9 32 fiscal year. 9 33 (2) If the balance of the cash reserve fund in the current 9 34 fiscal year is more thanfoursix and one-half percent but 9 35 less thanfiveseven and one-half percent of the adjusted 10 1 revenue estimate for that fiscal year, the amount of the 10 2 appropriation under this lettered paragraph is the amount 10 3 necessary for the cash reserve fund to reachfiveseven and 10 4 one-half percent of the adjusted revenue estimate for the 10 5 current fiscal year. 10 6 (3) The moneys appropriated under this lettered paragraph 10 7 shall be credited in equal and proportionate amounts in each 10 8 quarter of the current fiscal year. 10 9 Sec. 28. Section 8.57, subsection 5, paragraph b, Code 10 10 Supplement 2001, is amended to read as follows: 10 11 b. Moneys in the infrastructure fund are not subject to 10 12 section 8.33. Notwithstanding section 12C.7, subsection 2, 10 13 interest or earnings on moneys in the infrastructure fund 10 14 shall be credited to the infrastructure fund. Moneys in the 10 15 infrastructure fund may be used for cash flow purposes during 10 16 a fiscal year provided that any moneys so allocated are 10 17 returned to the infrastructure fund by the end of that fiscal 10 18 year. 10 19 Sec. 29. Section 249H.4, subsection 4, Code 2001, as 10 20 amended by 2002 Iowa Acts, Senate File 2201, section 26, is 10 21 amended to read as follows: 10 22 4. The trust fund shall be operated in accordance with the 10 23 guidelines of the centers for Medicare and Medicaid services 10 24 of the United States department of health and human services. 10 25 The trust fund shall be separate from the general fund of the 10 26 state and shall not be considered part of the general fund of 10 27 the state. The moneys in the trust fund shall not be 10 28 considered revenue of the state, but rather shall be funds of 10 29 the senior living program. The moneys deposited in the trust 10 30 fund are not subject to section 8.33 and shall not be 10 31 transferred, used, obligated, appropriated, or otherwise 10 32 encumbered, except to provide for the purposes of this 10 33 chapter. Moneys in the trust fund may be used for cash flow 10 34 purposes during a fiscal year provided that any moneys so 10 35 allocated are returned to the trust fund by the end of that 11 1 fiscal year. Notwithstanding section 12C.7, subsection 2, 11 2 interest or earnings on moneys deposited in the trust fund 11 3 shall be credited to the trust fund. 11 4 Sec. 30. NEW SECTION. 249H.4A PENDING SENIOR LIVING 11 5 TRUST FUND. 11 6 A pending senior living trust fund is created in the state 11 7 treasury under the authority of the department of human 11 8 services. Moneys received through intergovernmental 11 9 agreements for the senior living program but not yet available 11 10 for appropriation are to be deposited into this fund. When 11 11 the moneys are determined to be available for appropriation, 11 12 they shall be transferred to the senior living trust fund 11 13 established in section 249H.4. Moneys in the fund may be used 11 14 for cash flow purposes during the fiscal year provided that 11 15 any moneys so allocated are returned to the fund by the end of 11 16 that fiscal year. 11 17 Sec. 31. USE OF REVERSIONS. Notwithstanding section 8.62, 11 18 if on June 30 of fiscal year 2001-2002 or fiscal year 2002- 11 19 2003, a balance of an operational appropriation, as defined in 11 20 section 8.62, remains unexpended or unencumbered, the balance 11 21 shall revert to the general fund of the state as provided in 11 22 section 8.33. 11 23 Sec. 32. EFFECTIVE DATE – APPLICABILITY. The amendments 11 24 to the following designated Code provisions in this division 11 25 of this Act take effect July 1, 2003: 11 26 1. Section 8.55, subsection 2, paragraph "a". 11 27 2. Section 8.56, subsection 4, paragraph "b". 11 28 3. Section 8.57, subsection 1, paragraph "a". 11 29 DIVISION V 11 30 OTHER MEDICAL ASSISTANCE PROGRAM PROVISIONS 11 31 Sec. 33. NEW SECTION. 249A.9 REPORTING REQUIREMENTS – 11 32 PHARMACEUTICAL COPAYMENT. 11 33 1. The department shall require applicants for or 11 34 recipients of medical assistance to report, on a monthly 11 35 basis, changes in income or resources that affect eligibility. 12 1 2. The department shall require recipients of medical 12 2 assistance to pay the following copayment on each covered drug 12 3 prescription, including each refill as follows: 12 4 a. A copayment of one dollar for each covered generic drug 12 5 prescription. 12 6 b. A copayment of one dollar for each covered brand-name 12 7 drug prescription for which the cost to the state is less than 12 8 twenty-five dollars. 12 9 c. A copayment of two dollars for each covered brand-name 12 10 drug prescription for which the cost to the state is between 12 11 twenty-five dollars and fifty dollars. 12 12 d. A copayment of three dollars for each covered brand- 12 13 name drug prescription for which the cost to the state is over 12 14 fifty dollars. 12 15 DIVISION VI 12 16 OTHER PROVISIONS 12 17 Sec. 34. NEW SECTION. 249A.21 INTERMEDIATE CARE 12 18 FACILITIES FOR PERSONS WITH MENTAL RETARDATION – ASSESSMENT. 12 19 1. The department may assess intermediate care facilities 12 20 for persons with mental retardation, as defined in section 12 21 135C.1, that are not operated by the state, a fee in an amount 12 22 not to exceed six percent of the total annual revenue of the 12 23 facility for the preceding fiscal year. 12 24 2. The assessment shall be paid to the department in equal 12 25 monthly amounts on or before the fifteenth day of each month. 12 26 The department may deduct the monthly amount from medical 12 27 assistance payments to a facility described in subsection 1. 12 28 The amount deducted from payments shall not exceed the total 12 29 amount of the assessments due. 12 30 3. Revenue from the assessments shall be credited to the 12 31 state medical assistance appropriation. This revenue may be 12 32 used only for services for which federal financial 12 33 participation under the medical assistance program is 12 34 available to match state funds. 12 35 4. If federal financial participation to match the 13 1 assessments made under subsection 1 becomes unavailable under 13 2 federal law, the department shall terminate the imposing of 13 3 the assessments beginning on the date that the federal 13 4 statutory, regulatory, or interpretive change takes effect. 13 5 5. The department of human services may procure a sole 13 6 source contract to implement the provisions of this section. 13 7 Sec. 35. Section 257.8, subsection 1, Code Supplement 13 8 2001, as amended by 2002 Iowa Acts, Senate File 2315, section 13 9 1, and 2002 Iowa Acts, Senate File 2328, section 1, is amended 13 10 to read as follows: 13 11 1. STATE PERCENT OF GROWTH. The state percent of growth 13 12 for the budget year beginning July 1, 2002, is one percent. 13 13 The state percent of growth for the budget year beginning July 13 14 1, 2003, is two percent. The state percent of growth for each 13 15 subsequent budget year shall be established by statute which 13 16 shall be enactedwithin thirty days of the submissionin the 13 17 year preceding the base year of the governor's budget under 13 18 section 8.21. The establishment of the state percent of 13 19 growth for a budget year shall be the only subject matter of 13 20 the bill which enacts the state percent of growth for a budget 13 21 year. 13 22 Sec. 36. 2001 Iowa Acts, chapter 188, section 13, is 13 23 amended to read as follows: 13 24 SEC. 13. TOURISM OPERATIONS. There is appropriated from 13 25 the community attraction and tourism fund created in section 13 26 15F.204 to the department of economic development for the 13 27 fiscal year beginning July 1, 2001, and ending June 30, 2002, 13 28 the following amount, or so much thereof as is necessary, to 13 29 be used for the purposes designated: 13 30 For tourism operations, including salaries, support, 13 31 maintenance, and miscellaneous purposes: 13 32 .................................................. $ 1,200,000 13 33 Moneys appropriated in this section shall not be 13 34 appropriated from those moneys in the community attraction and 13 35 tourism fund that originate from the tax-exempt bond proceeds 14 1 restricted capital funds account of the tobacco settlement 14 2 trust fund. 14 3 Sec. 37. UNITED STATES MARSHAL'S SERVICE. For the fiscal 14 4 year beginning July 1, 2002, regular per diem reimbursement 14 5 costs billed by the department of corrections to the United 14 6 States marshal's service for holding detainees shall be 14 7 deposited entirely into the general fund of the state. 14 8 However, for the fiscal year beginning July 1, 2002, 14 9 extraordinary costs, including but not limited to medical 14 10 costs, billed over the regular daily per diem rate shall be 14 11 used by the department of corrections to offset the actual 14 12 costs incurred. 14 13 Sec. 38. PROGRAM ELIMINATION COMMISSION. 2002 Iowa Acts, 14 14 Second Extraordinary Session, Senate File 2334, section 217, 14 15 subsection 2, paragraph a, if enacted, is amended by striking 14 16 the paragraph and inserting in lieu thereof the following: 14 17 a. A voting member appointed by the legislative council. 14 18 Sec. 39. STATE LIBRARY REDUCTION – STATE MEDICAL LIBRARY 14 19 CONTINUATION TASK FORCE. 14 20 1. Funds appropriated to the department of education for 14 21 purposes of the state library pursuant to 2002 Iowa Acts, 14 22 Senate File 2326, section 79, subsection 5, paragraph "a", as 14 23 reduced by Senate File 2334, section 87, are further reduced 14 24 by the amount of $108,000. The state library shall apply the 14 25 reduction to the state medical library. 14 26 2. It is the intent of the general assembly to eliminate, 14 27 or remove from the authority of the state library, the state 14 28 medical library. A state medical library continuation task 14 29 force is established to determine whether the citizens of this 14 30 state will continue to benefit from the state medical library, 14 31 and if so, where the state medical library should be 14 32 relocated. If the task force recommends relocation of the 14 33 state medical library, it is the intent of the general 14 34 assembly that the state medical library continue to be 14 35 available for free use by the residents of Iowa, give no 15 1 preference to any school of medicine, and secure books, 15 2 periodicals, pamphlets, and electronic textbooks, including 15 3 but not limited to computer software, applications using 15 4 computer-assisted instruction, interactive videodisc, and 15 5 other computer courseware and magnetic media for every legally 15 6 recognized school of medicine without discrimination. If the 15 7 task force finds and recommends elimination of the state 15 8 medical library, the task force shall propose a plan for 15 9 distribution of the assets of the state medical library. The 15 10 task force shall consist of the state librarian or the state 15 11 librarian's designee, and a representative of the state board 15 12 of regents, the Iowa medical society, the Iowa hospital 15 13 association, and the osteopathic medical association. The 15 14 state librarian shall serve as chairperson. Meetings shall be 15 15 held at the call of the chairperson or a majority of the 15 16 members of the task force. At any meeting of the task force, 15 17 a majority of the members shall constitute a quorum. The task 15 18 force shall submit its recommendation for continuation or 15 19 elimination of the state medical library, and any plan for 15 20 distribution of state medical library assets, in a report to 15 21 the chairpersons and ranking members of the senate and house 15 22 standing committees on education and the joint appropriations 15 23 subcommittee on education by December 1, 2002. 15 24 Sec. 40. EFFECTIVE DATE. The sections of this division of 15 25 this Act that enact section 249A.21 and relate to the United 15 26 States marshal's service, the program elimination commission, 15 27 and the state medical library take effect July 1, 2002. 15 28 DIVISION VII 15 29 COOPERATIVE TAX CREDITS 15 30 Sec. 41. Section 15.333, subsections 1 and 2, Code 15 31 Supplement 2001, as amended by 2002 Iowa Acts, Senate File 15 32 2275, section 5, are amended to read as follows: 15 33 1. An eligible business may claim a corporate tax credit 15 34 up to a maximum of ten percent of the new investment which is 15 35 directly related to new jobs created by the location or 16 1 expansion of an eligible business under the program. Any 16 2 credit in excess of the tax liability for the tax year may be 16 3 credited to the tax liability for the following seven years or 16 4 until depleted, whichever occurs earlier. Subject to prior 16 5 approval by the department of economic development in 16 6 consultation with the department of revenue and finance, an 16 7 eligible business whose project primarily involves the 16 8 production of value-added agricultural products may elect to 16 9 receive a refund of all or a portion of an unused tax credit. 16 10 For purposes of this section, an eligible business includes a 16 11 cooperative described in section 521 of the Internal Revenue 16 12 Code which is not required to file an Iowa corporate income 16 13 tax return, and whose project primarily involves the 16 14 production of ethanol. The refund may be used against a tax 16 15 liability imposed under chapter 422, division II, III, or V. 16 16 If the business is a partnership, S corporation, limited 16 17 liability company, cooperative organized under chapter 501 and 16 18 filing as a partnership for federal tax purposes, or estate or 16 19 trust electing to have the income taxed directly to the 16 20 individual, an individual may claim the tax credit allowed. 16 21 The amount claimed by the individual shall be based upon the 16 22 pro rata share of the individual's earnings of the 16 23 partnership, S corporation, limited liability company, 16 24 cooperative organized under chapter 501 and filing as a 16 25 partnership for federal tax purposes, or estate or trust. 16 26 PARAGRAPH DIVIDED. For purposes of this section, "new 16 27 investment directly related to new jobs created by the 16 28 location or expansion of an eligible business under the 16 29 program" means the cost of machinery and equipment, as defined 16 30 in section 427A.1, subsection 1, paragraphs "e" and "j", 16 31 purchased for use in the operation of the eligible business, 16 32 the purchase price of which has been depreciated in accordance 16 33 with generally accepted accounting principles, and the cost of 16 34 improvements made to real property which is used in the 16 35 operation of the eligible business. 17 1 2. An eligible business whose project primarily involves 17 2 the production of value-added agricultural products, that 17 3 elects to receive a refund of all or a portion of an unused 17 4 tax credit, shall apply to the department of economic 17 5 development for tax credit certificates. An eligible business 17 6 whose project primarily involves the production of value-added 17 7 agricultural products shall not claim a tax credit under this 17 8 section unless a tax credit certificate issued by the 17 9 department of economic development is attached to the 17 10 taxpayer's tax return for the tax year for which the tax 17 11 credit is claimed. For purposes of this section, an eligible 17 12 business includes a cooperative described in section 521 of 17 13 the Internal Revenue Code which is not required to file an 17 14 Iowa corporate income tax return, and whose project primarily 17 15 involves the production of ethanol. For purposes of this 17 16 section, an eligible business also includes a cooperative 17 17 described in section 521 of the Internal Revenue Code which is 17 18 required to file an Iowa corporate income tax return and whose 17 19 project primarily involves the production of ethanol. Such 17 20 cooperative may elect to transfer all or a portion of its tax 17 21 credit to its members. The amount of tax credit transferred 17 22 and claimed by a member shall be based upon the pro rata share 17 23 of the member's earnings of the cooperative. 17 24 PARAGRAPH DIVIDED. A tax credit certificate shall not be 17 25 valid until the tax year following the date of the project 17 26 completion. A tax credit certificate shall contain the 17 27 taxpayer's name, address, tax identification number, the date 17 28 of project completion, the amount of the tax credit, and other 17 29 information required by the department of revenue and finance. 17 30 The department of economic development shall not issue tax 17 31 credit certificates which total more than four million dollars 17 32 during a fiscal year. If the department receives applications 17 33 for tax credit certificates in excess of four million dollars, 17 34 the applicants shall receive certificates for a prorated 17 35 amount. The tax credit certificates shall not be transferred 18 1 except as provided in this subsection for a cooperative 18 2 described in section 521 of the Internal Revenue Code which is 18 3 required to file an Iowa corporate income tax return and whose 18 4 project primarily involves the production of ethanol. For a 18 5 cooperative described in section 521 of the Internal Revenue 18 6 Codethat is not required to file an Iowa corporate income tax18 7return, the department of economic development shall require 18 8 that the cooperative submit a list of its members and the 18 9 share of each member's interest in the cooperative. The 18 10 department shall issue a tax credit certificate to each member 18 11 contained on the submitted list. 18 12 Sec. 42. Section 15E.193C, subsection 7, paragraph a, Code 18 13 Supplement 2001, is amended to read as follows: 18 14 a. An eligible development business may claim a tax credit 18 15 up to a maximum of ten percent of the new investment that is 18 16 directly related to the construction, expansion, or 18 17 rehabilitation of building space to be used for manufacturing, 18 18 processing, cold storage, distribution, or office facilities. 18 19 For purposes of this section, "new investment" includes the 18 20 purchase price of land and the cost of improvements made to 18 21 real property. The tax credit may be claimed by an eligible 18 22 development business for the tax year in which the 18 23 construction, expansion, or rehabilitation is completed. The 18 24 tax credit may be used to reduce the tax liability imposed 18 25 under chapter 422, division II, III, or V, or chapter 432. 18 26 Any credit in excess of the tax liability for the tax year may 18 27 be credited to the tax liability for the following seven years 18 28 or until depleted, whichever occurs earlier. If the business 18 29 is a partnership, S corporation, limited liability company, 18 30 cooperative organized under chapter 501 and filing as a 18 31 partnership for federal tax purposes, or estate or trust 18 32 electing to have the income taxed directly to the individual, 18 33 an individual may claim the tax credit allowed. The amount 18 34 claimed by the individual shall be based upon the pro rata 18 35 share of the individual's earnings of the partnership, S 19 1 corporation, limited liability company, cooperative organized 19 2 under chapter 501 and filing as a partnership for federal tax 19 3 purposes, or estate or trust. 19 4 Sec. 43. APPLICABILITY DATE. This division of this Act 19 5 applies retroactively to January 1, 2002, for tax years 19 6 beginning on or after that date. 19 7 DIVISION VIII 19 8 EFFECTIVE DATE 19 9 Sec. 44. EFFECTIVE DATE. Unless otherwise provided, this 19 10 Act, being deemed of immediate importance, takes effect upon 19 11 enactment. 19 12 EXPLANATION 19 13 This bill addresses public funding provisions and related 19 14 regulatory matters and makes, reduces, and transfers 19 15 appropriations and adjusts other expenditures for the fiscal 19 16 year beginning July 1, 2001. The bill includes other 19 17 appropriations and addresses tax credits under the new jobs 19 18 and income program and the enterprise zone program. The bill 19 19 is organized into divisions. 19 20 Division I makes appropriations or transfers from the 19 21 following funds to the general fund of the state for FY 2001- 19 22 2002: Iowa economic emergency fund, cash reserve fund, 19 23 environment first fund, and terminal liability health 19 24 insurance fund. The division transfers a portion of an 19 25 existing appropriation made to the state board of regents for 19 26 construction of the engineering teaching and research complex; 19 27 however, the transferred appropriation is replaced with 19 28 authority to issue bonds for that amount for the same purpose. 19 29 Division I also provides that to the extent the balance of 19 30 the Iowa economic emergency fund is insufficient to make an 19 31 appropriation of up to $50 million to the general fund to 19 32 address a deficit at the close of fiscal year 2001-2002, that 19 33 insufficiency shall be appropriated from the cash reserve 19 34 fund. The bill provides that an appropriation shall not be 19 35 made from the general fund to repay the Iowa economic 20 1 emergency fund or the cash reserve fund in the following 20 2 fiscal year. In addition, for fiscal year 2002-2003, the 20 3 requirement in Code section 8.57 for an automatic 20 4 appropriation from the general fund to the cash reserve fund 20 5 to bring the cash reserve fund to a specific level is made 20 6 inapplicable. 20 7 Division II makes transfers for fiscal year 2001-2002 from 20 8 the following revenues, appropriations, and funds to the 20 9 department of human services for medical assistance program 20 10 reimbursement and associated costs: snowmobile and all- 20 11 terrain vehicle fees credited to a special conservation fund, 20 12 environment first fund, strategic investment fund, physical 20 13 infrastructure assistance fund, alternative drainage system 20 14 assistance fund, terminal liability health insurance fund, and 20 15 an appropriation for airport engineering studies and 20 16 improvement projects. 20 17 Division III makes transfers from various funds and other 20 18 moneys to be used for other purposes for fiscal year 2001-2002 20 19 as follows: from the terminal liability health insurance fund 20 20 to the state public defender to be used for indigent defense; 20 21 from the environment first fund to the state appeal board for 20 22 payment of claims against the state; from the victim 20 23 compensation fund to the state employee unemployment 20 24 compensation account; from the environment first fund and the 20 25 terminal liability health insurance fund to the executive 20 26 council to be used for performance of duty expenses; and from 20 27 the value-added agricultural products and processes financial 20 28 assistance fund and the terminal liability health insurance 20 29 fund to the elderly and disabled property tax credit and 20 30 reimbursement fund for payment of renters' claims. 20 31 Division IV relates to state reserve funds. The maximum 20 32 balance of the Iowa economic emergency fund in Code section 20 33 8.55 is reduced from 5 percent to 2.5 percent of the adjusted 20 34 revenue estimate for a fiscal year. The maximum balance of 20 35 the cash reserve fund is increased from 5 percent to 7.5 21 1 percent of the adjusted revenue estimate for a fiscal year. 21 2 An existing provision requiring a three-fifths majority vote 21 3 if an appropriation would cause the cash reserve fund balance 21 4 to fall below 3 percent of the adjusted revenue estimate for a 21 5 fiscal year is changed to 3.75 percent. Conforming changes 21 6 are made to the automatic appropriation to annually fill the 21 7 cash reserve fund to reflect the percentage change in the 21 8 fund's maximum balance. These provisions take effect July 1, 21 9 2003. 21 10 Division IV provides that the amount of the standing 21 11 provisions in Code section 8.55 for a transfer to the senior 21 12 living trust fund and the endowment for Iowa's health account 21 13 upon the Iowa economic emergency fund achieving its maximum 21 14 balance is increased from $35.5 million to $51.5 million and 21 15 from $51.5 million to $60.5 million, respectively. 21 16 Division IV amends Code section 8.57 to provide that moneys 21 17 in the rebuild Iowa infrastructure fund may be used for cash 21 18 flow purposes provided the moneys are returned by the end of 21 19 the fiscal year. This cash flow authorization is also 21 20 provided for the senior living trust fund in Code section 21 21 249H.4. 21 22 Division IV creates a new fund called the pending senior 21 23 living trust fund where moneys that are received for the 21 24 senior living program which are not available for 21 25 appropriation are deposited. These moneys may be used for 21 26 cash flow purposes. 21 27 Division IV provides that for fiscal years 2001-2002 and 21 28 2002-2003, authority is rescinded that would allow state 21 29 agencies to retain and use for training and technology up to 21 30 50 percent of an operational appropriation that would 21 31 otherwise revert to the general fund. 21 32 Division V provides other provisions relating to the 21 33 medical assistance program. New Code section 249A.9 directs 21 34 the department of human services to require recipients to 21 35 report, on a monthly basis, changes in income and resources 22 1 that affect eligibility and to charge copayments on each 22 2 covered drug prescription and refill. 22 3 Division VI provides other changes. The division provides 22 4 for the assessment of intermediate care facilities for persons 22 5 with mental retardation. The requirement is deleted in Code 22 6 section 257.8 for the setting of the state percent of growth 22 7 for purposes of the school foundation program to be enacted 22 8 within 30 days of the submission of the governor's budget to 22 9 the general assembly. 22 10 The division amends a 2001 Iowa Acts, chapter 188, 22 11 appropriation from the community attraction and tourism fund 22 12 for tourism operations to specify that the appropriation is 22 13 not made from moneys that originate from the tax-exempt bond 22 14 proceeds restricted capital funds account of the tobacco 22 15 settlement trust fund. 22 16 The division provides that regular per diem reimbursement 22 17 costs billed by the department of corrections to the United 22 18 States marshal's service during the 2002-2003 fiscal year are 22 19 deposited in the state general fund. Any extraordinary cost 22 20 reimbursements in excess of the regular per diem shall be used 22 21 by the department to pay these costs. 22 22 The division also substitutes the state auditor with a 22 23 voting member selected by the legislative council on the 22 24 program elimination committee created in Senate File 2334. 22 25 Division VI reduces state funding for the state library by 22 26 $108,000, and establishes the intent of the general assembly 22 27 to either eliminate, or remove from the authority of the state 22 28 library, the state medical library. The division establishes 22 29 a state medical library continuation task force to determine 22 30 whether to continue to maintain the state medical library and 22 31 if so, where it should be relocated. If the task force 22 32 recommends elimination, the task force is directed to submit a 22 33 plan for the distribution of state medical library assets. 22 34 The task force consists of the state librarian or the state 22 35 librarian's designee, persons representing the state board of 23 1 regents, the Iowa medical society, the Iowa hospital 23 2 association, and the osteopathic medical association. The 23 3 task force must submit its recommendation for continuation or 23 4 elimination of the state medical library in a report to the 23 5 chairpersons and ranking members of the senate and house 23 6 standing committees on education and the joint appropriations 23 7 subcommittee on education by December 15, 2002. 23 8 Division VII relates to tax credits under the new jobs and 23 9 income program and the enterprise zone program. Under present 23 10 law, a farmers' cooperative that owns an ethanol-producing 23 11 facility which is not required to file an Iowa corporate 23 12 income tax return is entitled to a tax credit under the new 23 13 jobs and income program. This tax credit is claimed by the 23 14 members. However, if the farmers' cooperative must file an 23 15 Iowa corporate income tax return, all of the credit must be 23 16 used by the cooperative. This division allows farmers' 23 17 cooperatives that file Iowa corporate income tax returns to 23 18 transfer all or a portion of the tax credit to its members. 23 19 The division also allows cooperatives that file as 23 20 partnerships for federal tax purposes to elect to have the 23 21 credit acquired for developing building space in an enterprise 23 22 zone to pass through the credit to their members. The 23 23 division applies retroactively to January 1, 2002, for tax 23 24 years beginning on or after that date. 23 25 Division VIII provides that unless otherwise provided, the 23 26 bill takes effect upon enactment. 23 27 LSB 7302SV 79 23 28 jp/cf/24.3
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