House Amendment 1102
PAG LIN
1 1 Amend Senate File 98, as amended, passed, and
1 2 reprinted by the Senate, as follows:
1 3 #1. Page 1, by inserting before line 1 the
1 4 following:
1 5 <Section 1. Section 8.6, Code 2009, is amended by
1 6 adding the following new subsection:
1 7 NEW SUBSECTION. 9A. BUDGET AND TAX RATE
1 8 DATABASES. To develop and make available to the
1 9 public a searchable budget database website as
1 10 required under chapter 8G, division I, and to develop
1 11 and make available to the public a searchable tax rate
1 12 database website as required under chapter 8G,
1 13 division II.>
1 14 #2. Page 2, by inserting after line 28 the
1 15 following:
1 16 <DIVISION I
1 17 SEARCHABLE BUDGET DATABASE FOR STATE SPENDING
1 18 Sec. . NEW SECTION. 8G.1 INTENT == FINDINGS.
1 19 The general assembly finds that taxpayers should be
1 20 able to easily access the details on how the state is
1 21 spending their tax dollars and the performance results
1 22 achieved for those expenditures. Therefore, it is the
1 23 intent of the general assembly to direct the
1 24 department of management to create and maintain a
1 25 searchable budget database website detailing where tax
1 26 dollars are expended, the purposes for which tax
1 27 dollars are expended, and the results achieved for all
1 28 taxpayer investments in state government.
1 29 Sec. . NEW SECTION. 8G.2 SHORT TITLE.
1 30 This division shall be known as and may be cited as
1 31 the "Taxpayer Transparency Act".
1 32 Sec. . NEW SECTION. 8G.3 DEFINITIONS.
1 33 As used in this division, unless the context
1 34 otherwise requires:
1 35 1. "Agency" means a state department, office,
1 36 board, commission, bureau, division, institution, or
1 37 public institution of higher education. "Agency"
1 38 includes individual state agencies and programs, as
1 39 well as those programs and activities that are
1 40 administered by or involve more than one agency.
1 41 "Agency" includes all elective offices in the
1 42 executive branch of government and the general
1 43 assembly.
1 44 2. "Director" means the director of the department
1 45 of management.
1 46 3. "Entity" or "recipients" means any of the
1 47 following:
1 48 a. A corporation.
1 49 b. An association.
1 50 c. An employee union.
2 1 d. A limited liability company.
2 2 e. A limited liability partnership.
2 3 f. Any other legal business entity, including
2 4 nonprofit entities.
2 5 g. A grant recipient.
2 6 h. Contractors.
2 7 i. A county, city, school district, or other local
2 8 government entity.
2 9 "Entity" or "recipients" does not include an
2 10 individual recipient of state assistance.
2 11 4. "Funding action or expenditure" includes
2 12 details on the type of spending that is provided
2 13 including but not limited to grants, contracts, and
2 14 appropriations. "Funding action or expenditure"
2 15 includes tax exemptions or credits. Where possible,
2 16 an electronic link to the actual grants or contracts
2 17 shall be provided. An electronic link shall be in a
2 18 format that is a searchable document.
2 19 5. "Funding source" means the state account or
2 20 fund from which the expenditure is appropriated.
2 21 6. "Searchable website" means a website described
2 22 in section 8G.4 that allows the public at no cost to
2 23 search and compile information identified in section
2 24 8G.4 and that is in a format capable of being
2 25 downloaded.
2 26 7. "State audit or report" shall include any audit
2 27 or report issued by the auditor of state, department
2 28 of management, legislative services agency,
2 29 legislative committee, or executive body relating to
2 30 the entity or recipient of funds, the budget program
2 31 or activity, or agency.
2 32 Sec. . NEW SECTION. 8G.4 SEARCHABLE BUDGET
2 33 DATABASE WEBSITE CREATED.
2 34 1. By January 1, 2011, the director shall develop
2 35 and make publicly available a database website for
2 36 searching, accessing, and processing data, including
2 37 the data required in this section, for the most recent
2 38 state budget. The website shall be developed in such
2 39 a way that the information can be provided to other
2 40 software applications, including internet software
2 41 applications, in a manner and format that allows such
2 42 software applications to access and interpret the data
2 43 using the internal programming of the software
2 44 applications.
2 45 2. The searchable website developed pursuant to
2 46 this section shall allow the public at no cost to
2 47 search and compile information for all of the
2 48 following:
2 49 a. Name and principal location or residence of the
2 50 entity or recipient of state funds.
3 1 b. Amount of state funds expended.
3 2 c. Funding or expending agency.
3 3 d. Funding source of the revenue expended.
3 4 e. Budget program or activity of the expenditure.
3 5 f. Descriptive purpose for the funding action or
3 6 expenditure.
3 7 g. Expected performance outcome for the funding
3 8 action or expenditure.
3 9 h. Past performance outcomes achieved for the
3 10 funding action or expenditure.
3 11 i. State audit or report relating to the entity or
3 12 recipient of state funds or the budget program or
3 13 activity or agency.
3 14 j. Any other relevant information specified by the
3 15 director.
3 16 Sec. . NEW SECTION. 8G.5 WEBSITE UPDATES.
3 17 1. Effective July 1, 2011, the searchable website
3 18 shall be updated for each fiscal year not later than
3 19 thirty days following the close of the fiscal year.
3 20 In addition, the director may update the searchable
3 21 website as new data becomes available. All agencies
3 22 shall provide to the director data that is required to
3 23 be included in the searchable website not later than
3 24 thirty days after the data becomes available to the
3 25 agency. The director shall provide guidance to agency
3 26 heads or the governing body of an agency to ensure
3 27 compliance with this section.
3 28 2. By January 1, 2012, the director shall add data
3 29 for the previous budgets to the searchable website.
3 30 Data for previous fiscal years may be added as it
3 31 becomes available and as time permits. The director
3 32 shall ensure that all data added to the searchable
3 33 website remain accessible to the public for a minimum
3 34 of ten years.
3 35 Sec. . NEW SECTION. 8G.6 NONCOMPLIANCE.
3 36 The director shall not be considered in compliance
3 37 with this division if the data required for the
3 38 searchable website is not available in a searchable
3 39 manner and capable of being compiled or the public is
3 40 redirected to other government websites unless each of
3 41 those sites has information from all agencies and each
3 42 category of information required can be searched
3 43 electronically by field in a single search.
3 44 DIVISION II
3 45 SEARCHABLE TAX RATE DATABASE
3 46 Sec. . NEW SECTION. 8G.10 INTENT == FINDINGS.
3 47 The general assembly finds that increasing the ease
3 48 of public access to state and local tax rates,
3 49 particularly where the rates are currently available
3 50 from disparate government sources but are difficult
4 1 for the public to collect and efficiently aggregate,
4 2 significantly contributes to governmental
4 3 accountability, public participation, and the
4 4 understanding of the cost of government services.
4 5 Therefore, it is the intent of the general assembly to
4 6 direct the department of management, in consultation
4 7 with the department of revenue, to create and maintain
4 8 a searchable database website of each tax rate for all
4 9 taxing districts in the state to make citizen access
4 10 to state and local tax rates as open, transparent, and
4 11 publicly accessible as is feasible.
4 12 Sec. . NEW SECTION. 8G.11 SHORT TITLE.
4 13 This division shall be known and cited as the
4 14 "Taxation Disclosure Act".
4 15 Sec. . NEW SECTION. 8G.12 TAX RATE DATABASE.
4 16 1. SEARCHABLE TAX RATE DATABASE. By January 1,
4 17 2010, the department of management, in consultation
4 18 with the department of revenue, shall make publicly
4 19 available on an internet site a searchable database of
4 20 all tax rates in the state for each taxing
4 21 jurisdiction. The information shall be aggregated by
4 22 type of tax and accessible by entering a zip code or
4 23 physical address for each residency or business.
4 24 Individual tax levies shall be further specified
4 25 within each tax rate.
4 26 2. GEOGRAPHICAL TAX RATE MAP. In addition to
4 27 searching for tax rates by zip code or physical
4 28 address for each residency or business, searches shall
4 29 be accommodated by a geographical tax rate map of the
4 30 state that is capable of being displayed with a level
4 31 of specificity corresponding to each taxing district.
4 32 3. INDIVIDUAL TAX RATE CALCULATOR. Tax rate
4 33 calculators shall be provided on the searchable
4 34 database to allow citizens and businesses to calculate
4 35 taxes based on the location of the citizen or
4 36 business. Calculation capability shall be provided at
4 37 a minimum for property, sales, use, income, vehicle,
4 38 and business taxes and shall be specific to the rate
4 39 for the taxing district identified by the citizen or
4 40 business.
4 41 Sec. . NEW SECTION. 8G.13 UPDATING DATABASE.
4 42 To facilitate the department of management's
4 43 efforts in creating and maintaining a searchable
4 44 database of the taxes identified in section 8G.12,
4 45 subsection 3, for all taxing districts in the state,
4 46 every taxing district shall report its tax rates
4 47 annually to the department of management and shall
4 48 report any changes to its tax rates within thirty days
4 49 of the change.
4 50 Sec. . CODE EDITOR DIRECTIVE. Unless otherwise
5 1 determined by the Iowa Code editor, sections 8G.1
5 2 through 8G.6, as enacted in this Act, shall be
5 3 designated as division I of chapter 8G, and sections
5 4 8G.10 through 8G.13, as enacted in this Act, shall be
5 5 designated as division II of chapter 8G.>
5 6 #3. Title page, line 1, by inserting after the
5 7 words <An Act> the following: <concerning state
5 8 government operations, by>.
5 9 #4. Title page, line 2, by inserting after the
5 10 word <management> the following: <and establishing a
5 11 searchable budget database website for the public to
5 12 access the details of the expenditure of state tax
5 13 revenues and a searchable tax rate database for the
5 14 public to access the details of each tax rate for all
5 15 taxing districts in the state>.
5 16 #5. By renumbering as necessary.
5 17
5 18
5 19
5 20 STRUYK of Pottawattamie
5 21 SF 98.301 83
5 22 ec/rj/22162
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