Amend the House amendment, S-3372, to Senate File 533, as amended, passed, and reprinted by the Senate, as follows:
   1.  By striking page 1, line 5, through page 52, line 48, and inserting: 

<DIVISION I

STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2011-2012
   Section 1.  BUDGET PROCESS FOR FISCAL YEAR 2012-2013.
   1.  For the budget process applicable to the fiscal year beginning July 1, 2012, on or before October 1, 2011, in lieu of the information specified in section 8.23, subsection 1, unnumbered paragraph 1, and paragraph “a”, all departments and establishments of the government shall transmit to the director of the department of management, on blanks to be furnished by the director, estimates of their expenditure requirements, including every proposed expenditure, for the ensuing fiscal year, together with supporting data and explanations as called for by the director of the department of management after consultation with the legislative services agency.
   2.  The estimates of expenditure requirements shall be in a form specified by the director of the department of management, and the expenditure requirements shall include all proposed expenditures and shall be prioritized by program or the results to be achieved. The estimates shall be accompanied by performance measures for evaluating the effectiveness of the programs or results.
   Sec. 2.  LIMITATION OF STANDING APPROPRIATIONS.  

Notwithstanding the standing appropriations in the following designated sections for the fiscal year beginning July 1, 2011, and ending June 30, 2012, the amounts appropriated from the general fund of the state pursuant to these sections for the following designated purposes shall not exceed the following amounts:
   1.  For operational support grants and community cultural grants under section 99F.11, subsection 3, paragraph “d”, subparagraph (1):
.................................................. $    416,702
   2.  For regional tourism marketing under section 99F.11, subsection 3, paragraph “d”, subparagraph (2):
.................................................. $    810,306
   3.  For the center for congenital and inherited disorders central registry under section 144.13A, subsection 4, paragraph “a”:
.................................................. $    171,121
   4.  For primary and secondary child abuse prevention programs under section 144.13A, subsection 4, paragraph “a”:
.................................................. $    217,772
   5.  For programs for at-risk children under section 279.51:
.................................................. $ 10,728,891
   The amount of any reduction in this subsection shall be prorated among the programs specified in section 279.51, subsection 1, paragraphs “a”, “b”, and “c”.
   6.  For payment for nonpublic school transportation under section 285.2:
.................................................. $  7,060,931
   If total approved claims for reimbursement for nonpublic school pupil transportation exceed the amount appropriated in accordance with this subsection, the department of education shall prorate the amount of each approved claim.
   7.  For reimbursement for the homestead property tax credit under section 425.1:
.................................................. $ 86,188,387
   8.  For reimbursement for the family farm and agricultural land tax credits under sections 425A.1 and 426.1:
.................................................. $ 32,395,131
   9.  For the enforcement of chapter 453D relating to tobacco product manufacturers under section 453D.8:
.................................................. $     18,416
   Sec. 3.  INSTRUCTIONAL SUPPORT STATE AID —— FY 2011-2012.  In lieu of the appropriation provided in section 257.20, subsection 2, the appropriation for the fiscal year beginning July 1, 2011, and ending June 30, 2012, for paying instructional support state aid under section 257.20 for fiscal year 2011-2012 is zero.
   Sec. 4.  Section 256.30, unnumbered paragraph 1, Code 2011, is amended by striking the unnumbered paragraph and inserting in lieu thereof the following:
   For the fiscal year beginning July 1, 2011, and ending June 30, 2012, and for each succeeding fiscal year, there is appropriated from the general fund of the state to the department the sum of one hundred thousand dollars. The department shall distribute the appropriation to the tribal council of the Sac and Fox Indian settlement for expenses of educating American Indian children residing in the Sac and Fox Indian settlement on land held in trust by the secretary of the interior of the United States in excess of federal moneys paid to the tribal council for educating the American Indian children when moneys are appropriated for that purpose. The tribal council shall administer the moneys distributed pursuant to this section and shall submit an annual report and other reports as required by the department to the department on the expenditure of the moneys.
   Sec. 5.  Section 257.35, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  5A.  Notwithstanding subsection 1, and in addition to the reduction applicable pursuant to subsection 2, the state aid for area education agencies and the portion of the combined district cost calculated for these agencies for the fiscal year beginning July 1, 2011, and ending June 30, 2012, shall be reduced by the department of management by twenty million dollars. The reduction for each area education agency shall be prorated based on the reduction that the agency received in the fiscal year beginning July 1, 2003.

DIVISION II

SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2011-2012
   Sec. 6.  APPOINTED STATE OFFICERS.
   1.  The governor shall establish a salary for appointed nonelected persons in the executive branch of state government holding a position enumerated in and within the salary ranges provided in 2008 Iowa Acts, chapter 1191, section 14, by considering, among other items, the experience of the individual in the position, changes in the duties of the position, the incumbent’s performance of assigned duties, and subordinates’ salaries. However, the attorney general shall establish the salary for the consumer advocate, the chief justice of the supreme court shall establish the salary for the state court administrator, the ethics and campaign disclosure board shall establish the salary of the executive director, and the Iowa public broadcasting board shall establish the salary of the administrator of the public broadcasting division of the department of education, each within the salary range provided in 2008 Iowa Acts, chapter 1191, section 14.
   2.  The governor, in establishing salaries as provided in this section, shall take into consideration other employee benefits which may be provided for an individual including but not limited to housing.
   3.  A person whose salary is established pursuant to this section and who is a full-time, year-round employee of the state shall not receive any other remuneration from the state or from any other source for the performance of that person’s duties unless the additional remuneration is first approved by the governor or authorized by law. However, this provision does not exclude the reimbursement for necessary travel and expenses incurred in the performance of duties or fringe benefits normally provided to employees of the state.
   Sec. 7.  COLLECTIVE BARGAINING AGREEMENTS FUNDED.  The various state departments, boards, commissions, councils, and agencies, including the state board of regents, for the fiscal year beginning July 1, 2011, and ending June 30, 2012, shall provide from available sources pay adjustments, expense reimbursements, and related benefits to fully fund the following:
   1.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the blue collar bargaining unit.
   2.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the public safety bargaining unit.
   3.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the security bargaining unit.
   4.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the technical bargaining unit.
   5.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the professional fiscal and staff bargaining unit.
   6.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the clerical bargaining unit.
   7.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the professional social services bargaining unit.
   8.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the community-based corrections bargaining unit.
   9.  The collective bargaining agreements negotiated pursuant to chapter 20 for employees in the judicial branch of government bargaining units.
   10.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the patient care bargaining unit.
   11.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the science bargaining unit.
   12.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the university of northern Iowa faculty bargaining unit.
   13.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the state university of Iowa graduate student bargaining unit.
   14.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the state university of Iowa hospital and clinics tertiary health care bargaining unit.
   15.  The annual pay adjustments, related benefits, and expense reimbursements referred to in the sections of this division of this Act addressing state board of regents employees who are not covered by a collective bargaining agreement.
   Sec. 8.  STATE EMPLOYEES —— STATE BOARD OF REGENTS.  For the fiscal year beginning July 1, 2011, and ending June 30, 2012, funds shall be provided from available sources of the state board of regents for funding of collective bargaining agreements for state board of regents employees covered by such agreements and for the following state board of regents employees not covered by a collective bargaining agreement:
   1.  Regents merit system employees and merit supervisory employees.
   2.  Faculty members and professional and scientific employees.
   Sec. 9.  BONUS PAY.  For the fiscal year beginning July 1, 2011, and ending June 30, 2012, employees of the executive branch, judicial branch, and legislative branch shall not receive bonus pay unless otherwise authorized by law, required pursuant to a contract of employment entered into before July 1, 2011, or required pursuant to a collective bargaining agreement. This section does not apply to employees of the state board of regents. For purposes of this section, “bonus pay” means any additional remuneration provided an employee in the form of a bonus, including but not limited to a retention bonus, recruitment bonus, exceptional job performance pay, extraordinary job performance pay, exceptional performance pay, extraordinary duty pay, or extraordinary or special duty pay, and any extra benefit not otherwise provided to other similarly situated employees.
   Sec. 10.  STATE TROOPER MEAL ALLOWANCE.  For the fiscal year beginning July 1, 2011, the sworn peace officers in the department of public safety who are not covered by a collective bargaining agreement negotiated pursuant to chapter 20 shall receive the same per diem meal allowance as the sworn peace officers in the department of public safety who are covered by a collective bargaining agreement negotiated pursuant to chapter 20.
   Sec. 11.  SALARY MODEL ADMINISTRATOR.  The salary model administrator shall work in conjunction with the legislative services agency to maintain the state’s salary model used for analyzing, comparing, and projecting state employee salary and benefit information, including information relating to employees of the state board of regents. The department of revenue, the department of administrative services, the five institutions under the jurisdiction of the state board of regents, the judicial district departments of correctional services, and the state department of transportation shall provide salary data to the department of management and the legislative services agency to operate the state’s salary model. The format and frequency of provision of the salary data shall be determined by the department of management and the legislative services agency. The information shall be used in collective bargaining processes under chapter 20 and in calculating the funding needs contained within the annual salary adjustment legislation. A state employee organization as defined in section 20.3, subsection 4, may request information produced by the model, but the information provided shall not contain information attributable to individual employees.

DIVISION III

PERFORMANCE OF DUTY
   Sec. 12.  Section 7D.10, Code 2011, is amended to read as follows:
   7D.10  Court costs.
   If sufficient funds for court costs have not been appropriated to a state department, or if sufficient funds are not otherwise available for such purposes within the budget of a state department, upon authorization by the executive council may pay, out of any money in the state treasury there is appropriated from moneys in the general fund of the state not otherwise appropriated, an amount sufficient to pay expenses incurred, or costs taxed to the state, in any proceeding brought by or against any of the state departments or in which the state is a party or is interested. This section shall not be construed to authorize the payment of travel or other personal expenses of state officers or employees.
   Sec. 13.  Section 7D.10A, as amended by 2011 Iowa Acts, Senate File 478, section 11, as enacted, is amended to read as follows:
   7D.10AAllocation Payment to livestock remediation fund.
   If moneys are not sufficient to support the livestock remediation fund as provided in chapter 459, subchapter V, the executive council may allocate from moneys in the general fund of the state, which are not otherwise obligated or encumbered, authorize as an expense paid from the appropriations addressed in section 7D.29 the payment of an amount to the livestock remediation fund as provided under section 459.501, subsection 5. However, not more than a total of one million dollars shall be allocated shall be paid pursuant to this section to the livestock remediation fund at any time.
   Sec. 14.  Section 7D.29, Code 2011, is amended to read as follows:
   7D.29  Performance of duty —— expense.
   1.  The executive council shall not employ others, or incur authorize any expense, for the purpose of performing any duty imposed upon the council when the duty may, without neglect of their usual duties, be performed by the members, or by their regular employees, but, subject to this limitation, the council may incur authorize the necessary expense to perform or cause to be performed any legal duty imposed on the council, and pay the same out of any money in the state treasury not otherwise appropriated. The expenses authorized by the executive council in accordance with this section and the expenses authorized by the executive council in accordance with other statutory provisions referencing the appropriations addressed in this section shall be paid as follows:
   a.  From the appropriation made from the Iowa economic emergency fund in section 8.55 for purposes of paying such expenses.
   b.  To the extent the appropriation from the Iowa economic emergency fund described in paragraph “a” is insufficient to pay such expenses, there is appropriated from moneys in the general fund of the state not otherwise appropriated the amount necessary to fund that deficiency.>
   2.  At least two weeks prior to the executive council’s approval of a payment authorization under this section, the secretary of the executive council shall notify the legislative services agency that the authorization request will be considered by the executive council and shall provide background information justifying the request.
   3.  The executive council shall receive requests from the Iowa department of public health relative to the purchase, storing, and distribution of vaccines and medication for prevention, prophylaxis, or treatment. Upon review and after compliance with subsection 2, the executive council may approve the request and may incur authorize payment of the necessary expense and pay the same out of any money in the state treasury not otherwise appropriated.  The expense authorized by the executive council under this subsection shall be paid from the appropriations referred to in subsection 1.
   Sec. 15.  Section 7D.30, Code 2011, is amended to read as follows:
   7D.30  Necessary record.
   Before incurring authorizing any expense authorized by in accordance withsection 7D.29, the executive council shall, in each case, by resolution, entered upon its records, set forth the necessity for incurring authorizing such expense, the special fitness of the one employed to perform such work, the definite rate of compensation or salary allowed, and the total amount of money that may be expended. Compensation or salary for personal services in such cases must be determined by unanimous vote of all members of the council.
   Sec. 16.  Section 8.55, subsection 3, paragraph a, Code 2011, is amended to read as follows:
   a.  Except as provided in paragraphs “b”,and“c”, and “0d”, the moneys in the Iowa economic emergency fund shall only be used pursuant to an appropriation made by the general assembly. An appropriation shall only be made for the fiscal year in which the appropriation is made. The moneys shall only be appropriated by the general assembly for emergency expenditures.
   Sec. 17.  Section 8.55, subsection 3, Code 2011, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  0d.  There is appropriated from the Iowa economic emergency fund to the executive council an amount sufficient to pay the expenses authorized by the executive council, as addressed in section 7D.29.
   Sec. 18.  Section 8A.321, subsection 4, Code 2011, is amended to read as follows:
   4.  Contract, with the approval of the executive council, for the repair, remodeling, or, if the condition warrants, demolition of all buildings and grounds of the state at the seat of government, at the state laboratories facility in Ankeny, and the institutions of the department of human services and the department of corrections for which no specific appropriation has been made, if the cost of repair, remodeling, or demolition will not exceed one hundred thousand dollars when completed. The cost of repair projects for which no specific appropriation has been made shall be paid from the fund as an expense authorized by the executive council as provided in section 7D.29.
   Sec. 19.  Section 8A.321, subsection 6, paragraphs a and b, Code 2011, are amended to read as follows:
   a.  Lease all buildings and office space necessary to carry out the provisions of this subchapter or necessary for the proper functioning of any state agency at the seat of government. For state agencies at the seat of government, the director may lease buildings and office space in Polk county or in a county contiguous to Polk county. If no specific appropriation has been made, the proposed lease shall be submitted to the executive council for approval authorization and if authorized lease expense shall be paid from the appropriations addressed in section 7D.29. The cost of any lease for which no specific appropriation has been made shall be paid from the fund provided in section 7D.29.
   b.  When the general assembly is not in session, the director may request moneys an expense authorization from the executive council for moving state agencies located at the seat of government from one location to another. The request may include moving costs, telecommunications costs, repair costs, or any other costs relating to the move. The executive council may approve and shall pay the costs from funds authorize the expenses provided and may authorize the expenses to be paid from the appropriations addressed in section 7D.29 if it determines the agency or department has no available does not have funds available for these expenses.
   Sec. 20.  Section 11.32, as amended by 2011 Iowa Acts, House File 536, section 26, as enacted, is amended to read as follows:
   11.32  Certified accountants employed.
   Nothing in this chapter shall prohibit the auditor of state, with the prior written permission of the state executive council, from employing certified public accountants for specific assignments. The auditor of state may employ such accountants for any assignment now expressly reserved to the auditor of state. Payments, after approval by the executive council, will shall be made to the accountants so employed from funds from which the auditor of state would have been paid had the auditor of state performed the assignment, or if no such specific funds are indicated not available, then payment will be made from the funds of authorization of the expense by the executive council shall be requested, and if authorized shall be paid from the appropriations addressed in section 7D.29.
   Sec. 21.  Section 13.3, Code 2011, is amended to read as follows:
   13.3  Disqualification —— substitute.

   1.  If, for any reason, the attorney general be is disqualified from appearing in any action or proceeding, the executive council shall appoint some authorize the appointment of a suitable person for that purpose and defray the. There is appropriated from moneys in the general fund not otherwise appropriated an amount necessary to pay the reasonable expense thereof from any unappropriated funds in the state treasury for the person appointed. The department involved in the action or proceeding shall be requested to recommend a suitable person to represent the department and when the executive council concurs in the recommendation, the person recommended shall be appointed.
   2.  If the governor or a department is represented by an attorney other than the attorney general in a court proceeding as provided in this section, at the conclusion of the court proceedings, the court shall review the fees charged to the state to determine if the fees are fair and reasonable. The executive council shall not reimburse authorize reimbursement of attorney fees in excess of those determined by the court to be fair and reasonable.
   Sec. 22.  Section 13.7, Code 2011, is amended to read as follows:
   13.7  Special counsel.
   Compensation shall not be allowed to any person for services as an attorney or counselor to an executive department of the state government, or the head thereof of an executive department of state government, or to a state board or commission. However, the executive council may employ authorize employment of legal assistance, at a reasonable compensation, in a pending action or proceeding to protect the interests of the state, but only upon a sufficient showing, in writing, made by the attorney general, that the department of justice cannot for reasons stated by the attorney general perform the service, which. The reasons and action of the council shall be entered upon its records. When If the attorney general determines that the department of justice cannot perform legal service in an action or proceeding, the executive council shall request the department involved in the action or proceeding to recommend legal counsel to represent the department. If the attorney general concurs with the department that the person recommended is qualified and suitable to represent the department, the person recommended shall be employed. If the attorney general does not concur in the recommendation, the department shall submit a new recommendation. This section does not affect the general counsel for the utilities board of the department of commerce, the legal counsel of the department of workforce development, or the general counsel for the property assessment appeal board.
   Sec. 23.  Section 29A.27, unnumbered paragraph 8, Code 2011, is amended to read as follows:
   All payments herein provided for under this section shall be paid on the approval of the adjutant general from the contingent fund of the executive council created in section 29C.20.
   Sec. 24.  Section 29C.8, subsection 3, paragraph f, subparagraph (3), Code 2011, is amended to read as follows:
   (3)  Upon notification of a compensable loss to a member of a homeland security and emergency management response team, the department of administrative services shall process the claim and seek funding authorization from the executive council for to pay as an expense paid from the appropriations addressed in section 7D.29 those costs associated with covered benefits.
   Sec. 25.  Section 29C.20, subsection 1, paragraph a, unnumbered paragraph 1, Code 2011, is amended to read as follows:
   A contingent fund is created in the state treasury for the use of the executive council which. Funding for the contingent fund, if authorized by the executive council, shall be paid from the appropriations addressed in section 7D.29. Moneys in the contingent fund may be expended for the following purposes:
   Sec. 26.  Section 96.13, subsection 3, paragraph c, Code 2011, is amended to read as follows:
   c.  The department may appear before the executive council and request funds authorization of moneys to meet unanticipated emergencies as an expense from the appropriations addressed in section 7D.29.
   Sec. 27.  Section 135.143, subsection 5, Code 2011, is amended to read as follows:
   5.  Upon notification of a compensable loss, the department of administrative services shall seek funding authorization from the executive council for to pay as an expense from the appropriations addressed in section 7D.29 those costs associated with covered workers’ compensation benefits.
   Sec. 28.  Section 135.144, subsection 11, Code 2011, is amended to read as follows:
   11.  If a public health disaster or other public health emergency situation exists which poses an imminent threat to the public health, safety, and welfare, the department, in conjunction with the governor, may provide financial assistance, from funds appropriated to the department that are not otherwise encumbered, to political subdivisions as needed to alleviate the disaster or the emergency. If the department does not have sufficient unencumbered funds, the governor may requestthat the executive council, pursuant to the authority of section 7D.29, commit sufficient funds, to authorize the payment of up to one million dollars, that are not otherwise encumbered from the general fund, as needed and available, for as an expense from the appropriations addressed in section 7D.29 to alleviate the disaster or the emergency. If additional financial assistance is required in excess of one million dollars, approval by the legislative council is also required.
   Sec. 29.  Section 163.3A, subsection 4, paragraph b, Code 2011, is amended to read as follows:
   b.  The department shall provide and update a list of the registered members of each emergency response team, including the members’ names and identifying information, to the department of administrative services. Upon notification of a compensable loss suffered by a registered member, the department of administrative services shall seek funding authorization from the executive council for to pay as an expense from the appropriations addressed in section 7D.29 those costs associated with covered benefits.
   Sec. 30.  Section 163.10, Code 2011, is amended to read as follows:
   163.10  Quarantining or destroying animals.
   The department may quarantine or destroy any animal exposed to or afflicted with an infectious or contagious disease. However, cattle exposed to or infected with tuberculosis shall not be destroyed without the owner’s consent, unless there are sufficient moneys to reimburse the owner for the cattle, which may be paid from the appropriation as an expense authorized as provided in section 163.15, from moneys in the brucellosis and tuberculosis eradication fund created in section 165.18, or from moneys made available by the United States department of agriculture.
   Sec. 31.  Section 163.15, subsection 2, paragraph a, subparagraph (3), Code 2011, is amended to read as follows:
   (3)  A claim for an indemnity by the owner and a claim for compensation and expenses by the appraisers shall be filed with the department and submitted by the secretary of agriculture to the executive council for its approval or disapproval authorization of payment of the claim as an expense from the appropriations addressed in section 7D.29.
   Sec. 32.  Section 163.15, subsection 2, paragraph a, subparagraph (4), Code 2011, is amended by striking the subparagraph.
   Sec. 33.  Section 163.15, subsection 2, paragraph b, unnumbered paragraph 1, Code 2011, is amended to read as follows:
   A formula established by rule adopted by the department that is effective as determined by the department in accordance with chapter 17A and applicable upon approval of the plan program of eradication approved by the executive council. The formula shall be applicable to indemnify owners if the executive council, upon recommendation by the secretary of agriculture, determines that an animal population in this state is threatened with infection from an exceptionally contagious disease.
   Sec. 34.  Section 163.15, subsection 2, paragraph b, subparagraph (4), Code 2011, is amended to read as follows:
   (4)  Upon approval by the The executive council, there is appropriated to the department from any moneys in the general fund of the state not otherwise appropriated moneys sufficient to carry out the may authorize payment under the provisions of this paragraph “b” as an expense from the appropriations addressed in section 7D.29.
   Sec. 35.  Section 307.45, subsection 3, Code 2011, is amended to read as follows:
   3.  Assessments against property owned by the state and not under the jurisdiction and control of the department’s administrator of highways shall be made in the same manner as those made against private property and payment shall be made subject to authorization by the executive council from any funds of the state not otherwise appropriated. There is appropriated from moneys in the general fund not otherwise appropriated an amount necessary to pay the expense authorized by the executive council.
   Sec. 36.  Section 384.56, subsection 1, Code 2011, is amended to read as follows:
   1.  Cities may assess the cost of a public improvement which extends through, abuts upon, or is adjacent to lands owned by the state, and the executive council shall pay payment for the assessable portion of the cost of the improvement through or along the lands as provided shall be subject to authorization by the executive council. The executive council shall pay assessments as and payable in the manner provided in section 307.45 for property owned by the state and not under the jurisdiction and control of the state department of transportation.
   Sec. 37.  Section 459.501, subsection 5, as amended by 2011 Iowa Acts, Senate File 478, section 1, as enacted, is amended to read as follows:
   5.  The following shall apply to moneys in the fund:
   a.
  (1)  The executive council may allocate moneys from the general fund of the state as authorize payment of moneys as an expense paid from the appropriations addressed in section 7D.29 and in the manner provided in section 7D.10A in an amount necessary to support the fund, including the following:
   (a)  The payment of claims as provided in section 459.505.
   (b)  The allocation of moneys to the department of agriculture and land stewardship for the payment of expenses incurred by the department of agriculture and land stewardship associated with providing for the sustenance and disposition of livestock pursuant to chapter 717.
   (2)  Notwithstanding subparagraph (1), the allocation of moneys from the general fund of the state executive council’s authorization for payment shall be made provided only if the amount of moneys in the fund, which are not obligated or encumbered, and not counting the department’s estimate of the cost to the fund for pending or unsettled claims, the amount to be allocated to the department of agriculture and land stewardship, and any amount required to be credited to the general fund of the state under this subsection, is less than one million dollars.
   b.  The department of natural resources shall credit an amount to thegeneral fund of the state from which the expense authorized by the executive council as provided in paragraph“a” was appropriated which is equal to an amount allocated to support the livestock remediation fund by the executive council under paragraph “a”. The However, the department shall only be required to credit the moneys to the general such fundof the state if the moneys in the livestock remediation fund which are not obligated or encumbered, and not counting the department’s estimate of the cost to the livestock remediation fund for pending or unsettled claims, the amount to be allocated to the department of agriculture and land stewardship, and any amount required to be transferred to the general fund under from which appropriated as described in this paragraph, are in excess of two million five hundred thousand dollars. The department is not required to credit the total amount to thegeneral fund of the state from which appropriated as described in this paragraph during any one fiscal year.
   Sec. 38.  Section 468.43, unnumbered paragraph 4, Code 2011, is amended to read as follows:
   The assessments against lands under the jurisdiction of the department of natural resources shall be paid as an expense from the appropriations addressed in section 7D.29, if authorized by the executive council upon certification of the amount by the county treasurer. There is appropriated from any funds in the general fund of the state not otherwise appropriated amounts sufficient to pay the certified assessments.
   Sec. 39.  Section 568.16, Code 2011, is amended to read as follows:
   568.16  Purchase money refunded.
   If the grantee of the state, or the grantee’s successors, administrators, or assigns, shall be deprived of the land conveyed by the state under this chapter by the final decree of a court of record for the reason that the conveyance by the state passed no title whatever to the land therein did not pass title to the land described, because title thereto to the land had previously for any reason been vested in others, then the money so paid by the state for the said land shall be refunded by the state to the person or persons entitled thereto to the refund, provided the said grantee, or the grantee’s successors, administrators, or assigns, shall file a certified copy of the transcript of the said final decree with the executive council within one year from the date of the issuance of such decree, and shall also file satisfactory proof with the executive council that the action over the title to the land was commenced within ten years from the date of the issuance of patent or deed by the state. The amount of money to be refunded under the provisions of this section shall be certified authorized and paid by the executive council to the director of the department of administrative services, who shall draw a warrant therefor, and the same shall be paid out of the general fund as an expense from the appropriations addressed in section 7D.29.
   Sec. 40.  Section 602.10133, Code 2011, is amended to read as follows:
   602.10133  Costs and expenses.
   The court costs incident to such proceedings, and the reasonable expense of said the judges in attending said the hearing after being approved by the supreme court shall be paid as court costs an expense authorized by the executive council from the appropriations addressed in section 7D.29.
   Sec. 41.  Section 663.44, Code 2011, is amended to read as follows:
   663.44  Costs.
   1.  If the plaintiff is discharged, the costs shall be assessed to the defendant, unless the defendant is an officer holding the plaintiff in custody under a commitment, or under other legal process, in which case the costs shall be assessed to the county. If the plaintiff’s application is refused, the costs shall be assessed against the plaintiff, and, in the discretion of the court, against the person who filed the petition in the plaintiff’s behalf.
   2.  However, where Notwithstanding subsection 1, if the plaintiff is confined in any state institution, and is discharged in habeas corpus proceedings, or where if the habeas corpus proceedings fail, and costs and fees cannot be collected from the person liable to pay the same costs and fees, such the costs and fees shall be paid by the county in which such state institution is located. The facts of such payment and the proceedings on which it is based, with a statement of the amount of fees or costs incurred, with approval in writing by the presiding judge appended to such the statement or endorsed thereon on the statement, shallthen be certified by the clerk of the district court under the seal of office to the state executive council. The executive council shallthen review the proceedings and authorize reimbursement for all such fees and costs or such part thereof of the fees and costs as the executive council shall find finds justified, and shall notify the director of the department of administrative services to draw a warrant to such county treasurer on the state general fund for the amount authorized. There is appropriated from moneys in the general fund not otherwise appropriated an amount necessary to pay the reimbursement authorized by the executive council. The costs and fees referred to above shall include any award of fees made to a court appointed attorney representing an indigent party bringing the habeas corpus action.

DIVISION IV

STANDING APPROPRIATIONS AND RELATED MATTERS —— FY 2012-2013
   Sec. 42.  BUDGET PROCESS FOR FISCAL YEAR 2013-2014.
   1.  For the budget process applicable to the fiscal year beginning July 1, 2013, on or before October 1, 2012, in lieu of the information specified in section 8.23, subsection 1, unnumbered paragraph 1, and paragraph “a”, all departments and establishments of the government shall transmit to the director of the department of management, on blanks to be furnished by the director, estimates of their expenditure requirements, including every proposed expenditure, for the ensuing fiscal year, together with supporting data and explanations as called for by the director of the department of management after consultation with the legislative services agency.
   2.  The estimates of expenditure requirements shall be in a form specified by the director of the department of management, and the expenditure requirements shall include all proposed expenditures and shall be prioritized by program or the results to be achieved. The estimates shall be accompanied by performance measures for evaluating the effectiveness of the programs or results.
   Sec. 43.  LIMITATION OF STANDING APPROPRIATIONS.  

Notwithstanding the standing appropriations in the following designated sections for the fiscal year beginning July 1, 2012, and ending June 30, 2013, the amounts appropriated from the general fund of the state pursuant to these sections for the following designated purposes shall not exceed the following amounts:
   1.  For operational support grants and community cultural grants under section 99F.11, subsection 3, paragraph “d”, subparagraph (1):
.................................................. $    208,351
   2.  For regional tourism marketing under section 99F.11, subsection 3, paragraph “d”, subparagraph (2):
.................................................. $    405,153
   3.  For the center for congenital and inherited disorders central registry under section 144.13A, subsection 4, paragraph “a”:
.................................................. $     85,560
   4.  For primary and secondary child abuse prevention programs under section 144.13A, subsection 4, paragraph “a”:
.................................................. $    108,886
   5.  For programs for at-risk children under section 279.51:
.................................................. $ 10,728,891
   The amount of any reduction in this subsection shall be prorated among the programs specified in section 279.51, subsection 1, paragraphs “a”, “b”, and “c”.
   6.  For payment for nonpublic school transportation under section 285.2:
.................................................. $  3,530,465
   If total approved claims for reimbursement for nonpublic school pupil transportation exceed the amount appropriated in accordance with this subsection, the department of education shall prorate the amount of each approved claim.
   7.  For reimbursement for the homestead property tax credit under section 425.1:
.................................................. $ 86,188,387
   8.  For reimbursement for the family farm and agricultural land tax credits under sections 425A.1 and 426.1:
.................................................. $ 32,395,131
   9.  For the enforcement of chapter 453D relating to tobacco product manufacturers under section 453D.8:
.................................................. $      9,208
   Sec. 44.  INSTRUCTIONAL SUPPORT STATE AID —— FY 2012-2013.  In lieu of the appropriation provided in section 257.20, subsection 2, the appropriation for the fiscal year beginning July 1, 2012, and ending June 30, 2013, for paying instructional support state aid under section 257.20 for fiscal year 2012-2013 is zero.

DIVISION V

SALARIES, COMPENSATION, AND RELATED MATTERS —— FY 2012-2013
   Sec. 45.  COLLECTIVE BARGAINING AGREEMENTS FUNDED.  The various state departments, boards, commissions, councils, and agencies, including the state board of regents, for the fiscal year beginning July 1, 2012, and ending June 30, 2013, shall provide from available sources pay adjustments, expense reimbursements, and related benefits to fully fund the following:
   1.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the blue collar bargaining unit.
   2.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the public safety bargaining unit.
   3.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the security bargaining unit.
   4.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the technical bargaining unit.
   5.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the professional fiscal and staff bargaining unit.
   6.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the clerical bargaining unit.
   7.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the professional social services bargaining unit.

   8.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the community-based corrections bargaining unit.
   9.  The collective bargaining agreements negotiated pursuant to chapter 20 for employees in the judicial branch of government bargaining units.
   10.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the patient care bargaining unit.
   11.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the science bargaining unit.
   12.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the university of northern Iowa faculty bargaining unit.
   13.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the state university of Iowa graduate student bargaining unit.
   14.  The collective bargaining agreement negotiated pursuant to chapter 20 for employees in the state university of Iowa hospital and clinics tertiary health care bargaining unit.
   15.  The annual pay adjustments, related benefits, and expense reimbursements referred to in the sections of this division of this Act addressing state board of regents employees who are not covered by a collective bargaining agreement.
   Sec. 46.  STATE EMPLOYEES —— STATE BOARD OF REGENTS.  For the fiscal year beginning July 1, 2012, and ending June 30, 2013, funds shall be provided from available sources of the state board of regents for funding of collective bargaining agreements for state board of regents employees covered by such agreements and for the following state board of regents employees not covered by a collective bargaining agreement:
   1.  Regents merit system employees and merit supervisory employees.
   2.  Faculty members and professional and scientific employees.
   Sec. 47.  BONUS PAY.  For the fiscal year beginning July 1, 2012, and ending June 30, 2013, employees of the executive branch, judicial branch, and legislative branch shall not receive bonus pay unless otherwise authorized by law, required pursuant to a contract of employment entered into before July 1, 2012, or required pursuant to a collective bargaining agreement. This section does not apply to employees of the state board of regents. For purposes of this section, “bonus pay” means any additional remuneration provided an employee in the form of a bonus, including but not limited to a retention bonus, recruitment bonus, exceptional job performance pay, extraordinary job performance pay, exceptional performance pay, extraordinary duty pay, or extraordinary or special duty pay, and any extra benefit not otherwise provided to other similarly situated employees.
   Sec. 48.  STATE TROOPER MEAL ALLOWANCE.  For the fiscal year beginning July 1, 2012, the sworn peace officers in the department of public safety who are not covered by a collective bargaining agreement negotiated pursuant to chapter 20 shall receive the same per diem meal allowance as the sworn peace officers in the department of public safety who are covered by a collective bargaining agreement negotiated pursuant to chapter 20.
   Sec. 49.  SALARY MODEL ADMINISTRATOR.  The salary model administrator shall work in conjunction with the legislative services agency to maintain the state’s salary model used for analyzing, comparing, and projecting state employee salary and benefit information, including information relating to employees of the state board of regents. The department of revenue, the department of administrative services, the five institutions under the jurisdiction of the state board of regents, the judicial district departments of correctional services, and the state department of transportation shall provide salary data to the department of management and the legislative services agency to operate the state’s salary model. The format and frequency of provision of the salary data shall be determined by the department of management and the legislative services agency. The information shall be used in collective bargaining processes under chapter 20 and in calculating the funding needs contained within the annual salary adjustment legislation. A state employee organization as defined in section 20.3, subsection 4, may request information produced by the model, but the information provided shall not contain information attributable to individual employees.

DIVISION VI

CORRECTIVE PROVISIONS
   Sec. 50.  Section 8.6, subsection 9A, as enacted by 2011 Iowa Acts, House File 45, section 39, is amended to read as follows:
   9A.  Budget and tax rate databases.  To develop and make available to the public a searchable budget database and internet site as required under chapter 8G, division subchapter I, and to develop and make available to the public a searchable tax rate database and internet site as required under chapter 8G, division subchapter II.
   Sec. 51.  Section 8.57E, subsection 3, paragraph a, as enacted by 2011 Iowa Acts, Senate File 209, section 30, is amended to read as follows:
   a.  Moneys in the taxpayer’s taxpayers trust fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.
   Sec. 52.  Section 8G.13, as enacted by 2011 Iowa Acts, House File 45, section 50, is amended to read as follows:
   8G.13  Updating database.
   To facilitate the department of management’s efforts in creating and maintaining a searchable database of the taxes identified in section 8G.12, subsection 3 1, for all taxing jurisdictions in the state, each taxing jurisdiction may annually be required to report its tax rates to the department of management or the department of revenue and shall report any changes to its tax rates within thirty days of the change.
   Sec. 53.  Section 16.193, subsection 3, paragraph a, Code 2011, as amended by 2011 Iowa Acts, Senate File 475, section 11, is amended to read as follows:
   a.  During the term of the Iowa jobs program and Iowa jobs II program, the Iowa finance authority shall collect data on all of the projects approved for the program programs. The department of management and the state agencies associated with the projects shall assist the authority with the data collection and in developing the report required by this subsection. The authority shall report quarterly to the governor and the general assembly concerning the data.
   Sec. 54.  Section 68A.401, subsection 4, Code 2011, as amended by 2011 Iowa Acts, Senate File 475, section 17, is amended to read as follows:
   4.  Political committees expressly advocating the nomination, election, or defeat of candidates for both federal office and any elected office created by law or the Constitution of the State of Iowa shall file statements and reports with the board in addition to any federal reports required to be filed with the board. However, a political committee that is registered and filing full disclosure reports of all financial activities with the federal election commission may file verified statements as provided in section 68B.201A 68A.201A.
   Sec. 55.  Section 139A.19, subsection 3, as enacted by 2011 Iowa Acts, House File 467, section 20, is amended to read as follows:
   3.  This section does not preclude a hospital, clinic, other health facility, or a health care provider from providing notification to a care provider under circumstances in which the hospital’s, clinic’s, other health facility’s, or health care provider’s policy provides for notification of the hospital’s, clinics clinic’s, other health facility’s, or health care provider’s own employees of exposure to a contagious or infectious disease that is not life-threatening if the notice does not reveal a patient’s name, unless the patient consents.
   Sec. 56.  Section 175.3, subsection 1, paragraph a, Code 2011, as amended by 2011 Iowa Acts, Senate File 429, section 1, is amended to read as follows:
   a.  The agricultural development authority is established within the department of agriculture and land stewardship. The agency authority is constituted as a public instrumentality and agency of the state exercising public and essential governmental functions.
   Sec. 57.  Section 207.22, subsection 3, paragraph b, Code 2011, as amended by 2011 Iowa Acts, Senate File 475, section 47, is amended to read as follows:
   b.  Acquisition of coal refuse disposal sites and all coal refuse thereon will serve the purposes of Tit. IV ofPub. L. No. 95-87, Tit. IV, codified at 30 U.S.C. ch. 25, subch. IV, or that public ownership is desirable to meet emergency situations and prevent recurrences of the adverse effect of past coal mining practices.
   Sec. 58.  Section 232.71D, subsection 3, paragraph a, unnumbered paragraph 1, as enacted by 2011 Iowa Acts, House File 562, section 3, is amended to read as follows:
   Unless any of the circumstances listed in paragraph “b” are applicable, cases to which any of the following circumstances apply shall not be placed on in the central registry:
   Sec. 59.  Section 256.7, subsection 26, paragraph a, subparagraph (1), as enacted by 2011 Iowa Acts, Senate File 453, section 1, is amended to read as follows:
   (1)  The rules establishing high school graduation requirements shall authorize a school district or accredited nonpublic school to consider that any student who satisfactorily completes a high school-level unit of English or language arts, mathematics, science, or social studies has satisfactorily completed a unit of the high school graduation requirements for that area as specified in this lettered paragraph, and to shall authorize the school district or accredited nonpublic school to issue high school credit for the unit to the student.
   Sec. 60.  Section 321.34, subsection 20C, paragraph a, if enacted by 2011 Iowa Acts, House File 651, section 2, is amended to read as follows:
   a.  The department, in consultation with the adjutant general, shall design combat infantryman badge, combat action badge, combat action ribbon, air force combat action medal, and combat medical badge distinguishing processed emblems. Upon receipt of two hundred fifty orders forspecial combat infantryman badge, combat action badge, combat action ribbon, air force combat action medal, or combat medical badge special registration plates, accompanied by a start-up fee of twenty dollars per order, the department shall begin issuing special registration plates with the applicable distinguishing processed emblem as provided in paragraphs“b” and “c”. The minimum order requirement shall apply separately to each of the special registration plates created under this subsection.
   Sec. 61.  Section 321.34, subsection 25, paragraph a, if enacted by 2011 Iowa Acts, House File 651, section 2, is amended to read as follows:
   a.  The department, in consultation with the adjutant general, shall design a civil war sesquicentennial distinguishing processed emblem. Upon receipt of two hundred fifty orders forspecial civil war sesquicentennial special registration plates, accompanied by a start-up fee of twenty dollars per order, the department shall begin issuing special registration plates with a civil war sesquicentennial processed emblem as provided in paragraph “b”.
   Sec. 62.  Section 327B.5, Code 2011, is amended to read as follows:
   327B.5  Penalty.
   Any person violating the provisions of this chapter shall, upon conviction, be subject to a scheduled fine as provided in section 805.8A, subsection 13, paragraphs paragraph“f”and “g”.
   Sec. 63.  Section 422.11O, subsection 5, paragraph a, subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 531, section 17, is amended to read as follows:
   (2)  The E-15 plus gasoline promotion tax credit pursuant to section 422.11Y.
   Sec. 64.  Section 422.11Y, subsection 1, paragraph d, if enacted by 2011 Iowa Acts, Senate File 531, section 35, is amended to read as follows:
   d.  “Tax credit” means the E-15 plus gasoline promotion tax credit as provided in this section.
   Sec. 65.  Section 422.11Y, subsection 3, unnumbered paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, section 35, is amended to read as follows:
   The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by the amount of the E-15 plus gasoline promotion tax credit for each tax year that the taxpayer is eligible to claim a tax credit under this subsection.
   Sec. 66.  Section 422.11Y, subsection 6, paragraph b, subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 531, section 35, is amended to read as follows:
   (2)  The retail dealer may claim the ethanol promotion tax credit as provided in paragraph“a” for the same ethanol gallonage used to calculate and claim the E-15 plus gasoline promotion tax credit.
   Sec. 67.  Section 423.4, subsection 9, unnumbered paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, section 59, is amended to read as follows:
   A person who qualifies as a biodiesel producer as provided in this subsection may apply to the director for a refund of the amount of the sales or use tax imposed and paid upon purchases made by the person.
   Sec. 68.  Section 483A.24A, Code 2011, as amended by 2011 Iowa Acts, Senate File 194, section 10, is amended to read as follows:
   483A.24A  License refunds —— military service.
   Notwithstanding any provision of this chapter to the contrary, a service member deployed for military service, both as defined in section 29A.1, subsection 3, shall receive a refund of that portion of any license fee paid by the service member representing the service member’s period of military service.
   Sec. 69.  Section 501.101, subsection 01, as enacted by 2011 Iowa Acts, House File 348, section 7, is amended to read as follows:
   01.  “Alternative voting method” means a method of voting other than a written ballot, including voting by electronic, telephonic, internet, or other means that reasonably allow allows members the opportunity to vote.
   Sec. 70.  Section 501A.703, subsection 5, paragraph d, Code 2011, as amended by 2011 Iowa Acts, House File 348, section 19, is amended to read as follows:
   d.  If the ballot of the member is received by the cooperative on or before the date of the regular members’ meeting or as otherwise prescribed for an alternative, voting method, the ballot or alternative voting method shall be accepted and counted as the vote of the absent member.
   Sec. 71.  Section 511.8, subsection 22, paragraph i, unnumbered paragraph 1, as enacted by 2011 Iowa Acts, Senate File 406, section 25, is amended to read as follows:
   Securities held in the legal reserve of a life insurance company or association pledged as collateral for financial instruments used in highly effective hedging transactions as defined in the national association of insurance commissioners’ Statement statement of Statutory Accounting Principles No. statutory accounting principles no. 86 shall continue to be eligible for inclusion on in the legal reserve of the life insurance company or association subject to all of the following:
   Sec. 72.  Section 514J.109, subsection 3, paragraph f, if enacted by 2011 Iowa Acts, House File 597, section 9, is amended to read as follows:
   f.  The covered person or the covered person’s authorized representative has provided all the information and forms required by the commissioner that are necessary to process an external review request pursuant to this section.
   Sec. 73.  Section 521F.4, subsection 1, paragraph b, as enacted by 2011 Iowa Acts, Senate File 406, section 44, is amended to read as follows:
   b.  The filing of a risk-based capital report by a health organization which indicates that the health organization has total adjusted capital which is greater than or equal to its company-action-level risk-based capital but less than the product of its authorized-control-level risk-based capital and three and triggers the trend test determined in accordance with the trend test calculations calculation included in the health risk-based capital instructions.
   Sec. 74.  Section 524.310, subsection 5, paragraph b, Code 2011, as amended by 2011 Iowa Acts, Senate File 475, section 120, is amended to read as follows:
   b.  A corporate or company name reserved, registered, or protected as provided in section 489.109,490.402, 490.403, 490A.402,504.402, or 504.403.
   Sec. 75.  Section 717.3, subsection 5, paragraph b, Code 2011, as enacted by 2011 Iowa Acts, Senate File 478, section 6, is amended to read as follows:
   b.  That the department shall assume supervision of and provide for the sustenance of the livestockand as provided in section 717.4.
   Sec. 76.  Section 717.4, subsection 2, as enacted by 2011 Iowa Acts, Senate File 478, section 7, is amended to read as follows:
   2.  The court ordered lien shall be for the benefit of the department. The amount of the lien shall not benot more than for expenses incurred in providing sustenance to the livestock pursuant to section 717.3 and providing for the disposition of the livestock pursuant to section 717.5.
   Sec. 77.  Section 717.4A, as enacted by 2011 Iowa Acts, Senate File 478, section 8, is amended to read as follows:
   717.4A  Livestock in immediate need of sustenance —— livestock remediation fund.
   The department may utilize the moneys deposited into the livestock remediation fund pursuant to section 459.501 to pay for any expenses associated with providing sustenance to or the disposition of the livestock pursuant to a court order entered pursuant to section 717.3 or 717.5. The department shall utilize moneys from the fund only to the extent that the department determines that expenses cannot be timely paid by utilizing the available provisions of sections 717.4 and 717.5. The department shall deposit any unexpended and unobligated moneys in the fund. The department shall pay to the fund the proceeds from the disposition of the livestock and associated products less expenses incurred by the department in providing for the sustenance and disposition of the livestock, as provided in section 717.5.
   Sec. 78.  Section 903A.5, subsection 1, as enacted by 2011 Iowa Acts, House File 271, section 3, is amended to read as follows:
   1.  An inmate shall not be discharged from the custody of the director of the Iowa department of corrections until the inmate has served the full term for which the inmate was sentenced, less earned time and other credits earned and not forfeited, unless the inmate is pardoned or otherwise legally released. Earned time accrued and not forfeited shall apply to reduce a mandatory minimum sentence being served pursuant to section 124.406, 124.413, 902.7, 902.8, 902.8A, or 902.11. An inmate shall be deemed to be serving the sentence from the day on which the inmate is received into the institution. If an inmate was confined to a county jail or other correctional or mental facility at any time prior to sentencing, or after sentencing but prior to the case having been decided on appeal, because of failure to furnish bail or because of being charged with a nonbailable offense, the inmate shall be given credit for the days already served upon the term of the sentence. However, if a person commits any offense while confined in a county jail or other correctional or mental health facility, the person shall not be granted jail credit for that offense. Unless the inmate was confined in a correctional facility, the sheriff of the county in which the inmate was confined shall certify to the clerk of the district court from which the inmate was sentenced and to the department of corrections’ records administrator at the Iowa medical and classification center the number of days so served. The department of corrections’ records administrator, or the administrator’s designee, shall apply jail credit as ordered by the court of proper jurisdiction or as authorized by this section and section 907.3, subsection 3.
   Sec. 79.  EFFECTIVE DATES.
   1.  The section of this division of this Act amending section 422.11O, subsection 5, paragraph a, subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 531, section 17, takes effect January 1, 2012.
   2.  Section 423.4, subsection 9, unnumbered paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, section 59, takes effect January 1, 2012.
   Sec. 80.  APPLICABILITY.
   1.  The section of this division of this Act amending section 422.11O, subsection 5, paragraph a, subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 531, section 17, applies to tax years beginning on and after January 1, 2012.
   2.  The section of this division of this Act amending section 422.11Y, subsection 1, paragraph d, if enacted by 2011 Iowa Acts, Senate File 531, section 35, applies to tax years beginning on and after January 1, 2012, and to that part of a retail dealer’s tax year or tax years occurring during that portion of the calendar year beginning on and after July 1, 2011, and ending on December 31, 2011.
   3.  The section of this division of this Act amending section 422.11Y, subsection 3, unnumbered paragraph 1, if enacted by 2011 Iowa Acts, Senate File 531, section 35, applies to tax years beginning on and after January 1, 2012, and to that part of a retail dealer’s tax year or tax years occurring during that portion of the calendar year beginning on and after July 1, 2011, and ending on December 31, 2011.
   4.  The section of this division of this Act amending section 422.11Y, subsection 6, paragraph b, subparagraph (2), if enacted by 2011 Iowa Acts, Senate File 531, section 35, applies to tax years beginning on and after January 1, 2012, and to that part of a retail dealer’s tax year or tax years occurring during that portion of the calendar year beginning on and after July 1, 2011, and ending on December 31, 2011.

DIVISION VII

MISCELLANEOUS PROVISIONS AND APPROPRIATIONS
   Sec. 81.  VISION SCREENING PROGRAM —— DEPARTMENT OF PUBLIC HEALTH.  There is appropriated from the general fund of the state to the department of public health for the fiscal year beginning July 1, 2011, and ending June 30, 2012, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   For a grant to a national affiliated volunteer eye organization that has an established program for children and adults and that is solely dedicated to preserving sight and preventing blindness through education, nationally certified vision screening and training, and community and patient service programs:
.................................................. $    100,000
   Sec. 82.  APPROPRIATION —— FARMERS WITH DISABILITIES.  There is appropriated from the general fund of the state to the department of agriculture and land stewardship for the fiscal year beginning July 1, 2011, and ending June 30, 2012, the following amount, or so much thereof as is necessary, for a program for farmers with disabilities:
.................................................. $     97,000
   The moneys appropriated in this section shall be used for the public purpose of providing a grant to a national nonprofit organization with over 80 years of experience in assisting children and adults with disabilities and special needs. The moneys shall be used to support a nationally recognized program that began in 1986 and has been replicated in at least 30 other states, but which is not available through any other entity in this state, and that provides assistance to farmers with disabilities in all 99 counties to allow the farmers to remain in their own homes and be gainfully engaged in farming through provision of agricultural worksite and home modification consultations, peer support services, services to families, information and referral, and equipment loan services. Notwithstanding section 8.33, moneys appropriated in this section that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.
   Sec. 83.  APPROPRIATION —— BATTLESHIP IOWA, BB-61.
   1.  There is appropriated from the general fund of the state to the department of cultural affairs for the fiscal year beginning July 1, 2010, and ending June 30, 2011, the following amount, or so much thereof as is necessary, to be credited to the BB-61 fund created in 2010 Iowa Acts, chapter 1194:
.................................................. $  3,000,000
   2.  If the department of the navy, pursuant to a process outlined in a notice published in the federal register on May 24, 2010, volume 75, number 99, awards possession or conditionally awards possession of the battleship Iowa, BB-61, to a nonprofit group that is eligible to receive the battleship, the department of cultural affairs shall award a grant to the nonprofit group in an amount equal to $3 million in addition to any moneys awarded as a grant from the BB-61 fund.
   3.  Notwithstanding section 8.33, moneys appropriated in this section that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated for succeeding fiscal years.
   Sec. 84.  GROUP HOME GRANT.  There is appropriated from the general fund of the state to the Iowa finance authority for the fiscal year beginning July 1, 2010, and ending June 30, 2011, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   For a grant to a nonprofit organization providing residential services for persons with an intellectual disability at the intermediate care facility level and services under the medical assistance program habilitation and brain injury home and community-based services waivers, that is located in and providing such services in a county with a population between 90,000 and 95,000, according to the latest certified federal census:
.................................................. $    100,000
   The grant under this section shall be used for purchase or remodeling costs to develop a group home for not more than four individuals with intellectual disabilities or brain injury. Notwithstanding section 8.33, moneys appropriated in this section that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.
   Sec. 85.  INVESTIGATIONS DIVISION OF DEPARTMENT OF INSPECTIONS AND APPEALS —— CONTINGENT FTE AUTHORIZATION.  If Senate File 313 or successor legislation providing for debt setoff or other recovery activities for nonpayment of premiums pursuant to section 249A.3, subsection 2, paragraph “a”, subparagraph (1), relating to a special income eligibility group under the Medicaid program, or pursuant to section 249J.8, subsection 1, relating to the expansion population eligibility group under the IowaCare program, is enacted by the Eighty-fourth General Assembly, 2011 Session, in addition to other full-time equivalent positions authorized for the investigations division of the department of inspections and appeals for the fiscal year beginning July 1, 2011, not more than 2.00 FTEs are authorized, to the extent funded through moneys available to the department of human services, to be used to implement such provisions of Senate File 313 or successor legislation.
   Sec. 86.  SPECIAL EDUCATION INSTRUCTIONAL PROGRAM.  If a school district that is participating on a contractual basis in a special education instructional program operated by an area education agency, in which the area education agency employed teachers on behalf of the school district at the time the department of management calculated the teacher salary supplement cost per pupil under section 257.10, subsection 9, the professional development supplement cost per pupil under section 257.10, subsection 10, the area education agency teacher salary supplement cost per pupil under section 257.37A, subsection 1, and the area education agency professional development supplement cost per pupil under section 257.37A, subsection 2, for the fiscal year beginning July 1, 2009, terminates the contract for participation in the special education instructional program, the area education agency operating the program shall notify the department of management of the contract termination by the following April 1. The department of management shall recalculate the cost per pupil amounts for the area education agency and the school district for the fiscal year succeeding the notification date for the teacher salary supplement cost per pupil under section 257.10, subsection 9, the professional development supplement cost per pupil under section 257.10, subsection 10, the area education agency teacher salary supplement cost per pupil under section 257.37A, subsection 1, and the area education agency professional development supplement cost per pupil under section 257.37A, subsection 2, by estimating the amount of the original allocations used in the cost per pupil calculation that would have been allocated to the school district rather than the area education agency had the special education instructional program not existed, and the department of management shall increase the annual supplement cost per pupil for the school district and area education agency by the appropriate allowable growth for the appropriate fiscal years.
   Sec. 87.  TASK FORCE ON THE PREVENTION OF SEXUAL ABUSE OF CHILDREN.
   1.  A task force on the prevention of sexual abuse of children is established consisting of the following members:
   a.  Four members of the general assembly serving as ex officio, nonvoting members, with not more than one member from each chamber being from the same political party. The two senators shall be appointed, one each, by the majority leader of the senate and by the minority leader of the senate. The two representatives shall be appointed, one each, by the speaker of the house of representatives and by the minority leader of the house of representatives.
   b.  The director of human services or the director’s designee.
   c.  The director of the department of education or the director’s designee.
   d.  The director of public health or the director’s designee.
   e.  The state court administrator or the state court administrator’s designee.
   f.  A representative of the Iowa county attorneys association, appointed by the president of that association.
   g.  A representative of the chief juvenile court officers, appointed by the chief justice of the supreme court.
   h.  A representative of the Iowa state education association, appointed by the president of that organization.
   i.  A representative of prevent child abuse Iowa, appointed by the director of human services.
   j.  A representative of school administrators of Iowa, appointed by the president of that organization.
   k.  A representative of the Iowa association of school boards, appointed by the executive director of that organization.
   l.  A representative of the Iowa psychological association, appointed by the president of that association.
   m.  A representative of the Iowa coalition against sexual assault, appointed by the executive director of that coalition.
   n.  A representative of prevent child abuse Iowa, appointed by the executive director of that organization.
   o.  A child abuse expert employed by or under contract with one of Iowa’s nationally accredited child protection centers, appointed by the director of the regional child protection center located in Des Moines.
   2.  Members of the task force shall be individuals who are actively involved in the fields of child abuse prevention. To the extent possible, appointment of members shall reflect the geographic diversity of the state. The voting members of the task force shall serve without compensation and shall not be reimbursed for their expenses.
   3.  The director of prevent child abuse Iowa, or the director’s designee, shall convene the organizational meeting of the task force. The task force shall elect from among its members a chairperson. Meetings shall be held at the call of the chairperson or at the request of two or more task force members. Six members shall constitute a quorum and the affirmative vote of six members shall be necessary for any action taken by the task force.
   4.  Prevent child abuse Iowa shall provide staff support to the task force.
   5.  The task force shall consult with employees of the department of human services, the Iowa coalition against sexual assault, the department of public safety, the state board of education, and any other state agency or department as necessary to accomplish the task force’s responsibilities under this section.
   6.  The task force shall develop a model policy addressing sexual abuse of children that may include but is not limited to the following:
   a.  Age-appropriate curricula for students enrolled in prekindergarten through grade five.
   b.  Training options for school personnel on child sexual abuse.
   c.  Educational information for parents and guardians that may be provided in a school handbook and may include the warning signs of a child being abused, along with any needed assistance, referral, or resource information.
   d.  Counseling options and resources available statewide for students affected by sexual abuse.
   e.  Emotional and educational support services that may be available for a child subject to abuse to continue to be successful in school.
   f.  Methods for increasing teacher, student, and parent awareness of issues regarding sexual abuse of children, including but not limited to knowledge of likely warning signs indicating that a child may be a victim of sexual abuse.
   g.  Actions that a child who is a victim of sexual abuse should take to obtain assistance and intervention.
   7.  The task force shall make recommendations for preventing the sexual abuse of children in Iowa. In making those recommendations, the task force shall do the following:
   a.  Gather information concerning child sexual abuse throughout the state.
   b.  Receive reports and testimony from individuals, state and local agencies, community-based organizations, and other public and private organizations.
   c.  Create goals for state policy that would prevent child sexual abuse.
   d.  Submit a final report with its recommendations to the governor and the general assembly on or before January 16, 2012. The recommendations may include proposals for specific statutory changes and methods to foster cooperation among state agencies and between the state, local school districts, and other local governments.
   Sec. 88.  RAILROAD COMPANY —— LIMITED LIABILITY.  A railroad company which alters facilities described in section 327F.2 pursuant to a written agreement executed on or before December 31, 2012, with a political subdivision with a population of more than 67,800, but less than 67,900, according to the 2010 certified federal census, to construct a flood mitigation project shall receive the limitation on liability contained in section 670.4, subsection 8, for its facilities described in section 327F.2 governed by the written agreement for any damages caused by the alteration due to a flood.
   Sec. 89.  STATE AGENCY OFFICE SUPPLIES PURCHASE, EQUIPMENT PURCHASES, PRINTING AND BINDING, AND MARKETING —— APPLICABILITY.  The limitation on expenditures made for office supplies, purchases of equipment, office equipment, and equipment noninventory, printing and binding, and marketing implemented pursuant to 2011 Iowa Acts, House File 45, section 2, does not apply to a department or agency receiving a supplemental appropriation for the fiscal year beginning July 1, 2010, pursuant to 2011 Iowa Acts, Senate File 209, division III.
   Sec. 90.  ELECTIONS-RELATED SOFTWARE.
   Any computer software developed by a county for purposes of election activities is the property of the county unless the county sells the rights to the software.
   Sec. 91.  EFFECTIVE DATE —— 2011 IOWA ACTS, SENATE FILE 205.
   1.  2011 Iowa Acts, Senate File 205, section 3, amending section 321.47, subsection 2, being deemed of immediate importance, takes effect on the effective date of this section of this division of this Act.
   2.  2011 Iowa Acts, Senate File 205, section 4, enacting section 321.113, subsection 5, being deemed of immediate importance, takes effect on the effective date of this section of this division of this Act.
   3.  2011 Iowa Acts, Senate File 205, section 5, amending section 321.121, subsection 1, paragraph “b”, being deemed of immediate importance, takes effect on the effective date of this section of this division of this Act.
   4.  2011 Iowa Acts, Senate File 205, section 6, enacting section 321.122, subsection 1, paragraph “b”, subparagraph (3), being deemed of immediate importance, takes effect on the effective date of this section of this division of this Act.
   Sec. 92.  Section 80B.6, subsection 1, as amended by 2011 Iowa Acts, Senate File 236, section 1, is amended to read as follows:
   1.  An Iowa law enforcement academy council is created consisting of the following thirteen fifteen voting members appointed by the governor, subject to confirmation by the senate, to terms of four years commencing as provided in section 69.19:
   a.  Three residents of the state.
   b.  A sheriff of a county with a population of fifty thousand persons or more who is a member of the Iowa state sheriffs and deputies association.
   c.  A sheriff of a county with a population of less than fifty thousand persons who is a member of the Iowa state sheriffs and deputies association.
   d.  A deputy sheriff of a county who is a member of the Iowa state sheriffs and deputies association.
   e.  A member of the Iowa peace officers association.
   f.  A member of the Iowa state police association.
   g.  A member of the Iowa police chiefs association.
   h.  A police officer who is a member of a police department of a city with a population of fifty thousand persons or more.
   i.  A police officer who is a member of a police department of a city with a population of less than fifty thousand persons.
   j.  A member of the department of public safety.
   k.  A member of the office of motor vehicle enforcement of the department of transportation.

   l.  An employee of a county conservation board who is a certified peace officer.
   m.  A conservation peace officer employed under section 456A.13.
   Sec. 93.  Section 256C.5, subsection 1, paragraph c, Code 2011, is amended to read as follows:
   c.  “Preschool budget enrollment” means the figure that is equal to sixty fifty percent of the actual enrollment of eligible students in the preschool programming provided by a school district approved to participate in the preschool program on October 1 of the base year, or the first Monday in October if October 1 falls on a Saturday or Sunday.
   Sec. 94.  Section 279.51, subsection 2, Code 2011, is amended to read as follows:
   2.
  a.  Funds allocated under subsection 1, paragraph “b”, shall be used by the child development coordinating council for the following:
   a.  (1)  To continue funding for programs previously funded by grants awarded under section 256A.3 and to provide additional grants under section 256A.3. The council shall seek to provide grants on the basis of the location within the state of children meeting at-risk definitions.
   b.  (2)  At the discretion of the child development coordinating council, award grants for the following:
   (1)  (a)  To school districts to establish programs for three-year-old, four-year-old, and five-year-old at-risk children which are a combination of preschool and full-day kindergarten.
   (2)  (b)  To provide grants to provide educational support services to parents of at-risk children age birth through three years.
   b.  A grantee under this subsection may direct the use of moneys received to serve any qualifying child ranging in age from three years old to five years old, regardless of the age of population indicated on the grant request in its initial year of application. A grantee is encouraged to consider the degree to which the program complements existing programs and services for three-year-old, four-year-old, and five-year-old at-risk children available in the area, including other child care and preschool services, services provided through a school district, and services available through an area education agency.
   Sec. 95.  Section 303.19A, subsection 1, as enacted by 2011 Iowa Acts, House File 267, section 2, is amended to read as follows:
   1.  The state historic preservation officer shall only recommend that a rural electric cooperative or a municipal utility constructing electric distribution and transmission facilities for which it is receiving federal funding conduct an archeological site survey of its proposed route when, based upon a review of existing information on historic properties within the area of potential effects of the construction, the state historic preservation officer has determined that a historic property, as defined by the federal National Historic Preservation Act of 1966, as amended, is likely to exist within the proposed route.
   Sec. 96.  Section 321J.2, subsection 4, paragraph b, Code 2011, is amended to read as follows:
   b.  Assessment of a minimum fine of one thousand eight hundred fifty seventy-five dollars and a maximum fine of six thousand two hundred fifty dollars. Surcharges and fees shall be assessed pursuant to chapter 911.
   Sec. 97.  Section 422.11S, subsection 7, paragraph a, subparagraph (2), Code 2011, is amended to read as follows:
   (2)  “Total approved tax credits” means for the tax year beginning in the 2006 calendar year, two million five hundred thousand dollars, for the tax year beginning in the 2007 calendar year, five million dollars, and for tax years beginning on or after January 1, 2008, seven million five hundred thousand dollars.  However, for tax years beginning on or after January 1, 2012, and only if legislation is enacted by the eighty-fourth general assembly, 2011 session, amending section 257.8, subsections 1 and 2, to establish both the state percent of growth and the categorical state percent of growth for the budget year beginning July 1, 2012, at three percent,“total approved tax credits” means ten million dollars.
   Sec. 98.  Section 453A.35, subsection 1, Code 2011, is amended to read as follows:
   1.
  a.  The With the exception of revenues credited to the health care trust fund pursuant to paragraph “b”, the proceeds derived from the sale of stamps and the payment of taxes, fees, and penalties provided for under this chapter, and the permit fees received from all permits issued by the department, shall be credited to the general fund of the state. However, of
   b.  Of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1, and from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3, and 4,and credited to the general fund of the state under this subsection, there is appropriated, annually, to the health care trust fund created in section 453A.35A, the first one hundred six million sixteen thousand four hundred dollars shall be credited to the health care trust fund created in section 453A.35A.
   Sec. 99.  Section 453A.35A, subsection 1, Code 2011, is amended to read as follows:
   1.  A health care trust fund is created in the office of the treasurer of state. The fund consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1, and from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3, and 4, that are credited to thegeneral fund of the state and appropriated to the health care trust fund, annually, pursuant to section 453A.35. Moneys in the fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53 relating to generally accepted accounting principles. Moneys in the fund shall be used only as specified in this section and shall be appropriated only for the uses specified. Moneys in the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered, except as provided in this section. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund.
   Sec. 100.  Section 466B.31, subsection 2, paragraph a, Code 2011, is amended by adding the following new subparagraphs:
   NEW SUBPARAGRAPH.  (17)  One member selected by the agribusiness association of Iowa.
   NEW SUBPARAGRAPH.  (18)  One member selected by the Iowa floodplain and stormwater management association.
   NEW SUBPARAGRAPH.  (19)  One member selected by Iowa rivers revival.
   Sec. 101.  Section 523I.102, subsection 6, paragraph c, Code 2011, is amended to read as follows:
   c.  A pioneer cemetery.  However, a pioneer cemetery is a cemetery for purposes of sections 523I.316, 523I.317, 523I.401, and 523I.402.
   Sec. 102.  Section 537A.5, subsection 1, as enacted by 2011 Iowa Acts, Senate File 396, section 1, is amended to read as follows:
   1.  As used in this section,“construction contract”means an agreement relating to the construction, alteration, improvement, development, demolition, excavation, rehabilitation, maintenance, or repair of buildings,highways, roads, streets, bridges, tunnels, transportation facilities, airports, water or sewage treatment plants, power plants, or any other improvements to real property in this state, including shafts, wells, and structures, whether on ground, above ground, or underground, and includes agreements for architectural services, design services, engineering services, construction services, construction management services, development services, maintenance services, material purchases, equipment rental, and labor.“Construction contract” includes all public, private, foreign, or domestic agreements as described in this subsection other than such public agreements relating to highways, roads, and streets.
   Sec. 103.  Section 654.4B, subsection 2, paragraph b, Code 2011, is amended to read as follows:
   b.  This subsection is repealed July 1, 2011 2012.
   Sec. 104.  APPLICABILITY.  The section of this division of this Act amending section 256C.5, subsection 1, takes effect upon enactment, and applies to budget years beginning on or after July 1, 2011.
   Sec. 105.  EFFECTIVE UPON ENACTMENT.  The following provision or provisions of this division of this Act, being deemed of immediate importance, take effect upon enactment:
   1.  The section of this division of this Act amending section 303.19A.
   2.  The section of this division of this Act amending section 654.4B.
   3.  The section of this division of this Act appropriating moneys to the department of cultural affairs for purposes of a grant for the battleship Iowa, BB-61.
   4.  The section of this division of this Act creating a task force on the prevention of sexual abuse of children.
   5.  The section of this division of this Act providing effective dates for certain provisions in 2011 Iowa Acts, Senate File 205.
   6.  The section in this division of this Act making an appropriation to the Iowa finance authority for a group home grant.
   7.  The section of this division of this Act relating to a school district participating on a contractual basis in a special education instructional program operated by an area education agency.
   Sec. 106.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.  The provision of this division of this Act relating to a limitation on state agency office supplies purchase, equipment purchases, printing and binding, and marketing as enacted by 2011 Iowa Acts, House File 45, being deemed of immediate importance, takes effect upon enactment and applies retroactively to March 7, 2011.

DIVISION VIII

APPROPRIATION TRANSFERS

REBUILD IOWA INFRASTRUCTURE FUND
   Sec. 107.  2010 Iowa Acts, chapter 1184, section 26, is amended to read as follows:
   SEC. 26.
  There is appropriated from the rebuild Iowa infrastructure fund to the department of economic development for deposit in the grow Iowa values fund, for the fiscal year beginning July 1, 2010, and ending June 30, 2011, the following amount, notwithstanding section 8.57, subsection 6, paragraph “c”:
.................................................. $ 38,000,000
   Of the moneys appropriated in this section, from the amount allocated to the department of economic development in accordance with 2010 Iowa Acts, chapter 1184, section 28, subsection 1, $1,200,000 shall be used for the department’s Iowans helping Iowans business assistance program. Notwithstanding section 8.33, moneys designated pursuant to this unnumbered paragraph that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.

CASH RESERVE FUND
   Sec. 108.  2010 Iowa Acts, chapter 1193, section 90, subsection 1, is amended to read as follows:
   1.  DEPARTMENT OF HUMAN SERVICES
   For the medical assistance program:
.................................................. $187,800,000
   a.  Of the moneys appropriated in this subsection, the following amounts shall be transferred as follows:
   (1)  To the Iowa finance authority to be used for the Iowans helping Iowans housing assistance program:
.................................................. $  6,050,000
   (2)  To the department of human services to be used for the unmet needs program administered by the department:
.................................................. $  3,056,603
   b.  Notwithstanding section 8.33, moneys transferred pursuant to paragraph “a” that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.
   Sec. 109.  EFFECTIVE DATE —— APPLICABILITY.
   1.  This division of this Act being deemed of immediate importance takes effect upon enactment, and if approved by the governor on or after July 1, 2011, are retroactively applicable to the date specified in subsection 2.
   2.  The provisions of this division of this Act providing for transfers are retroactively applicable to August 27, 2010, and apply in lieu of the transfers made for the same purposes by the executive branch, as reported by the department of management in the transfer notice to the governor and lieutenant governor dated August 27, 2010.

DIVISION IX

REORGANIZATION
   Sec. 110.  NEW SECTION.  8.75  Contract services —— training.
   1.  Each department, as defined in section 8.2, shall separately track the budget and actual expenditures for contract services and for employee training for each appropriation line item.
   2.  The terms of the contracts for contracted services entered into or revised during the fiscal year shall incorporate quality assurance and cost control measures.
   3.  The employee training tracking information shall be further divided into training categories. Each department’s report on training tracking shall specifically address the use of electronically based training.
   4.  Each department shall report to the legislative services agency on January 15 and July 15 of each year concerning the budget, expenditure, quality assurance, and cost control information addressed by this section for the previous six calendar months.
   Sec. 111.  NEW SECTION.  8A.319  State government purchasing efforts —— department of administrative services.
   In order to facilitate efficient and cost-effective purchasing, the department of administrative services shall do the following:
   1.  Require state agencies to provide the department with a report regarding planned purchases on an annual basis and to report on an annual basis regarding efforts to standardize products and services within their own agencies and with other state agencies.
   2.  Require state employees who conduct bids for services to receive training on an annual basis about procurement rules and procedures and procurement best practices.
   3.  Identify procurement compliance employees within the department.
   4.  Review the process and basis for establishing departmental fees for purchasing.
   5.  Establish a work group to collaborate on best practices to implement the best cost savings for the state concerning purchasing.
   6.  Explore interstate and intergovernmental purchasing opportunities and encourage the legislative and judicial branches to participate in consolidated purchasing and efficiencies wherever possible.
   7.  Expand the use of procurement cards throughout state government to facilitate purchasing of items by state agencies. 
   Sec. 112.  DEPARTMENT OF ADMINISTRATIVE SERVICES INFORMATION TECHNOLOGY —— UTILIZATION BY LEGISLATIVE AND JUDICIAL BRANCH.  The department of administrative services shall consult with and explore opportunities with the legislative and judicial branches of government relative to the providing of information technology services to those branches of government.
   Sec. 113.  STATE AGENCY ELECTRONIC RENEWAL NOTICES.  State agencies, as defined in section 8A.101, should, to the greatest extent possible, utilize electronic mail or similar electronic means to notify holders of licenses or permits issued by that state agency that the license or permit needs to be renewed. The chief information officer of the state shall assist state agencies in implementing the directive in this section.
   Sec. 114.  STATE AGENCY EFFICIENCY EFFORTS.
   1.  LEAN EFFORTS.  State agencies shall budget for and plan to conduct lean projects as described in section 8.70. Each state agency shall coordinate its activities with the office of lean enterprise created in section 8.70 in developing plans to conduct lean projects.
   2.  SHARED RESOURCES.  State agencies are encouraged to share resources and services, including staff, training, and educational services, to the greatest extent possible in order to best fulfill the duties of each agency at the least cost.
   Sec. 115.  JOINT APPROPRIATIONS SUBCOMMITTEES —— REVIEW OF AGENCY FEES.  Each joint appropriations subcommittee of the general assembly shall examine and review on an annual basis the fees charged by state agencies under the purview of that joint appropriations subcommittee.
   Sec. 116.  DEPARTMENT OF ADMINISTRATIVE SERVICES —— STREAMLINED HIRING.  The department of administrative services shall, in consultation with the department of management, examine the process by which state agencies hire personnel with the goal of simplifying and reducing the steps needed for state agencies to hire personnel. The department shall provide information to the general assembly concerning steps taken to implement a more streamlined hiring process and any recommendations for legislative action.
   Sec. 117.  TOBACCO RETAIL COMPLIANCE CHECKS.  For the fiscal year beginning July 1, 2011, and ending June 30, 2012, the terms of a chapter 28D agreement, entered into between the division of tobacco use prevention and control of the department of public health and the alcoholic beverages division of the department of commerce, governing compliance checks conducted to ensure licensed retail tobacco outlet conformity with tobacco laws, regulations, and ordinances relating to persons under eighteen years of age, shall restrict the number of such checks to one check per retail outlet, and one additional check for any retail outlet found to be in violation during the first check.
   Sec. 118.  DEPARTMENT OF ADMINISTRATIVE SERVICES —— CENTRALIZED PAYROLL SYSTEM.  The department of administrative services shall examine the possibility of merging all state payroll systems into the centralized payroll system operated by the department. The department shall consult with those entities of state government not utilizing the centralized payroll system, including but not limited to the state department of transportation, about strategies for encouraging utilization of the state’s centralized payroll system and by identifying those barriers preventing merging of the payroll systems. The department shall provide information to the joint appropriations subcommittee on administration and regulation concerning efforts by the department to merge payroll systems and any recommendations for legislative action to encourage, or eliminate barriers to, the provision of payroll services by the department to other state agencies.

DIVISION X

MEDICATION THERAPY MANAGEMENT
   Sec. 119.  2010 Iowa Acts, chapter 1193, section 166, subsections 2 and 3, are amended to read as follows:
   2.
  a.  Prior to July 1, 2010, the department of administrative services shall utilize a request for proposals process to contract for the provision of medication therapy management services beginning July 1, 2010, and prior to July 1, 2011, shall amend the contract to continue the provision of medication therapy management services beginning July 1, 2011, for eligible employees who meet any of the following criteria:
   (1)  An individual who takes four or more prescription drugs to treat or prevent two or more chronic medical conditions.
   (2)  An individual with a prescription drug therapy problem who is identified by the prescribing physician or other appropriate prescriber, and referred to a pharmacist for medication therapy management services.
   (3)  An individual who meets other criteria established by the third-party payment provider contract, policy, or plan.
   b.  The department of administrative services shall utilize an advisory committee comprised of an equal number of physicians and pharmacists to provide advice and oversight regarding the request for proposals and evaluation processes. The department shall appoint the members of the advisory council based upon designees of the Iowa pharmacy association, the Iowa medical society, and the Iowa osteopathic medical association.
   c.  b.  The contract shall require the company to provide annual reports to the general assembly detailing the costs, savings, estimated cost avoidance and return on investment, and patient outcomes related to the medication therapy management services provided. The company shall guarantee demonstrated annual savings, including any savings associated with cost avoidance at least equal to the program’s costs with any shortfall amount refunded to the state. As a proof of concept in the program for the period beginning July 1, 2010, and ending June 30, 2011, the company shall offer a dollar-for-dollar guarantee for drug product costs savings alone. Prior to entering into a contract with a company, the department and the company shall agree on the terms, conditions, and applicable measurement standards associated with the demonstration of savings. The department shall verify the demonstrated savings reported by the company was performed in accordance with the agreed upon measurement standards. The company shall be prohibited from using the company’s employees to provide the medication therapy management services and shall instead be required to contract with licensed pharmacies, pharmacists, or physicians.
   d.  The fees for pharmacist-delivered medication therapy management services shall be separate from the reimbursement for prescription drug product or dispensing services; shall be determined by each third-party payment provider contract, policy, or plan; and must be reasonable based on the resources and time required to provide the service.

   e.  A fee shall be established for physician reimbursement for services delivered for medication therapy management as determined by each third-party payment provider contract, policy, or plan, and must be reasonable based on the resources and time required to provide the service.
   f.  If any part of the medication therapy management plan developed by a pharmacist incorporates services which are outside the pharmacist’s independent scope of practice including the initiation of therapy, modification of dosages, therapeutic interchange, or changes in drug therapy, the express authorization of the individual’s physician or other appropriate prescriber is required.
   g.  For the contract period beginning July 1, 2011, the department shall utilize the services of the college of pharmacy at a state university to validate reported drug cost savings.
   h.  The results of the pilot program for the period beginning July 1, 2010, and ending December 31, 2011, shall be submitted to the general assembly no later than March 1, 2012.
   3.  This section is repealed December 31, 2011 2012.
   Sec. 120.  TRANSFER —— MEDICATION THERAPY MANAGEMENT PROGRAM.  There is transferred $510,000 from the fees collected by the board of pharmacy pursuant to chapter 155A and retained by the board pursuant to the authority granted in section 147.82 to the department of administrative services for the fiscal year beginning July 1, 2011, and ending June 30, 2012, to be used to be used for the medication therapy management program.
   Sec. 121.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.  This division of this Act, being deemed of immediate importance, takes effect upon enactment, and is retroactively applicable to June 15, 2011.

DIVISION XI

EARNED INCOME TAX CREDIT
   Sec. 122.  Section 422.12B, subsection 1, Code 2011, is amended to read as follows:
   1.  The taxes imposed under this division less the credits allowed under section 422.12 shall be reduced by an earned income credit equal to seven ten percent of the federal earned income credit provided in section 32 of the Internal Revenue Code. Any credit in excess of the tax liability is refundable.
   Sec. 123.  RETROACTIVE APPLICABILITY.  This division of this Act applies retroactively to January 1, 2011, for tax years beginning on or after that date.

DIVISION XII

REGULAR PROGRAM AND CATEGORICAL STATE PERCENT 

OF GROWTH FOR EDUCATION —— FY 2012-2013
   Sec. 124.  Section 257.8, subsection 1, Code 2011, is amended to read as follows:
   1.  State percent of growth.  The state percent of growth for the budget year beginning July 1, 2009, is four percent. The state percent of growth for the budget year beginning July 1, 2010, is two percent.  The state percent of growth for the budget year beginning July 1, 2012, is three percent. The state percent of growth for each subsequent budget year shall be established by statute which shall be enacted within thirty days of the submission in the year preceding the base year of the governor’s budget under section 8.21. The establishment of the state percent of growth for a budget year shall be the only subject matter of the bill which enacts the state percent of growth for a budget year.
   Sec. 125.  Section 257.8, subsection 2, Code 2011, is amended to read as follows:
   2.  Categorical state percent of growth.  The categorical state percent of growth for the budget year beginning July 1, 2010, is two percent.  The categorical state percent of growth for the budget year beginning July 1, 2012, is three percent. The categorical state percent of growth for each budget year shall be established by statute which shall be enacted within thirty days of the submission in the year preceding the base year of the governor’s budget under section 8.21. The establishment of the categorical state percent of growth for a budget year shall be the only subject matter of the bill which enacts the categorical state percent of growth for a budget year. The categorical state percent of growth may include state percents of growth for the teacher salary supplement, the professional development supplement, and the early intervention supplement.
   Sec. 126.  CODE SECTION 257.8 —— APPLICABILITY.  The requirements of section 257.8 regarding the time period of enactment and the subject matter of the legislation establishing the state percent of growth and the categorical state percent of growth for a budget year are not applicable to the division. The requirements of section 257.8 regarding enactment of the regular program state percent of growth and categorical state percent of growth within thirty days of the submission in the year preceding the base year of the governor’s budget and the requirements that the subject matter of each bill establishing the state percent of growth or the categorical state percent of growth be the only subject matter of the bill do not apply to this division of this Act.
   Sec. 127.  APPLICABILITY.  This division of this Act is applicable for computing state aid under the state school foundation program for the school budget year beginning July 1, 2012.

DIVISION XIII

WITHHOLDING AGREEMENTS
   Sec. 128.  Section 403.19A, subsection 1, paragraphs c and f, Code 2011, are amended to read as follows:
   c.  “Employer” means a business creating or retaining targeted jobs in an urban renewal area of a pilot project city pursuant to a withholding agreement.
   f.  “Targeted job” means a job in a business which is or will be located in an urban renewal area of a pilot project city that pays a wage at least equal to the countywide average wage.“Targeted job” includes new or retained jobs from Iowa business expansions or retentions within the city limits of the pilot project city and those jobs resulting from established out-of-state businesses, as defined by the department of economic development, moving to or expanding in Iowa.
   Sec. 129.  Section 403.19A, subsection 3, paragraph c, subparagraph (1), Code 2011, is amended to read as follows:
   (1)  The pilot project city shall enter into a withholding agreement with each employer concerning the targeted jobs withholding credit. The withholding agreement shall provide for the total amount of withholding tax credits awarded. An agreement shall not provide for an amount of withholding credits that exceeds the amount of the qualifying investment made in the project. An agreement shall not be entered into by a pilot project city with a business currently located in this state unless the business either creates or retains ten new jobs or makes a qualifying investment of at least five hundred thousand dollars within the urban renewal area. The withholding agreement may have a term of up to ten years. An employer shall not be obligated to enter into a withholding agreement. An agreement shall not be entered into with an employer not already located in a pilot project city when another Iowa community is competing for the same project and both the pilot project city and the other Iowa community are seeking assistance from the department.
   Sec. 130.  Section 403.19A, subsection 3, paragraph f, Code 2011, is amended to read as follows:
   f.  If the employer ceases to meet the requirements of the withholding agreement, the agreement shall be terminated and any withholding tax credits for the benefit of the employer shall cease. However, in regard to the number ofnew jobs that are to be created or retained, if the employer has met the number of new jobs to be created or retained pursuant to the withholding agreement and subsequently the number of new jobs falls below the required level, the employer shall not be considered as not meeting thenew job requirement until eighteen months after the date of the decrease in the number ofnew jobs created or retained.
   Sec. 131.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.  This division of this Act, being deemed of immediate importance, takes effect upon enactment and applies retroactively to July 1, 2006, for agreements entered into on or after that date.

DIVISION XIV

SCHOOL EMPLOYEE MISCONDUCT
   Sec. 132.  Section 272.2, subsection 1, paragraph b, Code 2011, is amended by striking the paragraph and inserting in lieu thereof the following:
   b.  Provide annually to any person who holds a license, certificate, authorization, or statement of recognition issued by the board, training relating to the knowledge and understanding of the board’s code of professional conduct and ethics. The board shall develop a curriculum that addresses the code of professional conduct and ethics and shall annually provide regional training opportunities throughout the state.
   Sec. 133.  Section 272.15, subsection 1, Code 2011, is amended to read as follows:
   1.
  a.  The board of directors of a school district or area education agency, the superintendent of a school district or the chief administrator of an area education agency, and the authorities in charge of a nonpublic school shall report to the board the nonrenewal or termination, for reasons of alleged or actual misconduct, of a person’s contract executed under sections 279.12, 279.13, 279.15 through 279.21, 279.23, and 279.24, and the resignation of a person who holds a license, certificate, or authorization issued by the board as a result of or following an incident or allegation of misconduct that, if proven, would constitute a violation of the rules adopted by the board to implement section 272.2, subsection 14, paragraph “b”, subparagraph (1), when the board or reporting official has a good faith belief that the incident occurred or the allegation is true.  The board may deny a license or revoke the license of an administrator if the board finds by a preponderance of the evidence that the administrator failed to report the termination or resignation of a school employee holding a license, certificate, statement of professional recognition, or coaching authorization, for reasons of alleged or actual misconduct, as defined by this section.
   b.  Information reported to the board in accordance with this section is privileged and confidential, and except as provided in section 272.13, is not subject to discovery, subpoena, or other means of legal compulsion for its release to a person other than the respondent and the board and its employees and agents involved in licensee discipline, and is not admissible in evidence in a judicial or administrative proceeding other than the proceeding involving licensee discipline. The board shall review the information reported to determine whether a complaint should be initiated. In making that determination, the board shall consider the factors enumerated in section 272.2, subsection 14, paragraph “a”.
   c.  For purposes of this section, unless the context otherwise requires,“misconduct” means an action disqualifying an applicant for a license or causing the license of a person to be revoked or suspended in accordance with the rules adopted by the board to implement section 272.2, subsection 14, paragraph “b”, subparagraph (1).
   Sec. 134.  Section 280.17, Code 2011, is amended to read as follows:
   280.17  Procedures for handling child abuse reports.
   1.  The board of directors of apublic school district and the authorities in control charge of a nonpublic school shall prescribe procedures, in accordance with the guidelines contained in the model policy developed by the department of education in consultation with the department of human services, and adopted by the department of education pursuant to chapter 17A, for the handling of reports of child abuse, as defined in section 232.68, subsection 2, paragraph “a”, “c”, or “e”, alleged to have been committed by an employee or agent of the public or nonpublic school.
   2.
  a.  The board of directors of a school district and the authorities in charge of an accredited nonpublic school shall place on administrative leave a school employee who is the subject of an investigation of an alleged incident of abuse of a student conducted in accordance with 281 IAC 102.
   b.  If the results of an investigation of abuse of a student by a school employee who holds a license, certificate, authorization, or statement of recognition issued by the board of educational examiners finds that the school employee’s conduct constitutes a crime under any other statute, the board or the authorities, as appropriate, shall report the results of the investigation to the board of educational examiners.
   Sec. 135.  Section 280.27, Code 2011, is amended to read as follows:
   280.27  Reporting violence —— immunity.
   An employee of a school district, an accredited nonpublic school, or an area education agency who participates in good faith and acts reasonably in the making of a report to, or investigation by, an appropriate person or agency regarding violence, threats of violence, physical or sexual abuse of a student, or other inappropriate activity against a school employee or student in a school building, on school grounds, or at a school-sponsored function shall be immune from civil or criminal liability relating to such action, as well as for participating in any administrative or judicial proceeding resulting from or relating to the report or investigation.

DIVISION XV

STATE FAIR AUTHORITY
   Sec. 136.  Section 173.1, subsection 4, Code 2011, is amended to read as follows:
   4.  A treasurer to be elected by the board who shall serve as a nonvoting member from the elected directors.
   Sec. 137.  REPEAL.  Section 173.12, Code 2011, is repealed.

DIVISION XVI

CONTROLLED SUBSTANCES
   Sec. 138.  CONTROLLED SUBSTANCE COLLECTION AND DISPOSAL PROGRAM.  A person in possession of or a retailer selling a controlled substance designated in section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4), if enacted, shall be required to transfer such controlled substance to the department of public safety for destruction. The department of public safety shall establish a controlled substance collection and disposal program for a controlled substance designated in section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4). The department of public safety may partner with a third party, including a local enforcement agency, to implement and administer the program. The program shall be dissolved thirty days after the enactment date of section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4).
   Sec. 139.  APPLICABILITY —— CRIMINAL PENALTIES.  Criminal penalties do not apply to violations associated with the substances designated controlled substances in section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4), if enacted, until thirty days after the enactment date of section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4).
   Sec. 140.  2011 Iowa Acts, Senate File 510, section 28, if enacted, is amended to read as follows:
   SEC. 28.
  EFFECTIVE DATE.  The following provision of this division of this Act takes effect thirty days after enactment, notwithstanding section 3.7 of this Act or thirty days after the enactment of 2011 Iowa Acts, Senate File 538, if enacted, whichever is later:
   The section of this division of this Act amending enacting section 124.204, subsection 4, paragraph “ai”, subparagraphs (1) through (4).
   Sec. 141.  2011 Iowa Acts, Senate File 510, section 29, if enacted, is amended to read as follows:
   SEC. 29.
  EFFECTIVE UPON ENACTMENT.  The following provision of this division of this Act, being deemed of immediate importance,and notwithstanding section 3.7 takes effect upon enactment of this Act or upon enactment of 2011 Iowa Acts, Senate File 538, if enacted, whichever is later:
   The section of this Act amending enacting section 124.204, subsection 4, paragraph “ai”, subparagraph (5).
   Sec. 142.  EFFECTIVE UPON ENACTMENT.  This division of this Act, being deemed of immediate importance, takes effect upon enactment of this Act or upon the enactment of 2011 Iowa Acts, Senate File 510, if enacted, whichever is later.

DIVISION XVII

RADIOS
   Sec. 143.  2011 Iowa Acts, Senate File 509, section 22, subsections 2 and 3, if enacted, are amended to read as follows:
   2.  Of the amount appropriated in subsection 1, the department of natural resources may enter into a public-private partnership, through a competitive bidding process, for the provision of the statewide network and the purchase of compatible equipment. The mobile radios purchased by the department pursuant to subsection 1 shall be compatible with a statewide public safety radio network created pursuant to legislation enacted by the 2011 session of the general assembly. The department shall purchase the mobile radios after conducting a competitive bidding process.

   3.  On or before January 13, 2012, the department of natural resources in cooperation with the department of public safety shall provide a report to the legislative services agency and the department of management. The report shall detail the status of the moneys appropriated in subsection 1 and shall include the estimated needs of the department of natural resources to achieve interoperability and to meet the federal narrowbanding mandate, and any changes in estimated costs to meet those needs, and the status of requests for proposals to develop a public-private partnership.
   Sec. 144.  EFFECTIVE UPON ENACTMENT.  This division of this Act, being deemed of immediate importance, takes effect upon enactment and, if approved by the governor on or after July 1, 2011, shall apply retroactively to June 30, 2011.

DIVISION XVIII

BUSINESS PROPERTY TAX CREDITS
   Sec. 145.  Section 331.512, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  13A.  Carry out duties relating to the business property tax credit as provided in chapter 426C.
   Sec. 146.  Section 331.559, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  14A.  Carry out duties relating to the business property tax credit as provided in chapter 426C.
   Sec. 147.  NEW SECTION.  426C.1  Definitions.

   1.  For the purposes of this chapter, unless the context otherwise requires:
   a.  “Contiguous parcels” means any of the following:
   (1)  Parcels that share one or more common boundaries.
   (2)  Parcels within the same building or structure regardless of whether the parcels share one or more common boundaries.
   (3)  Improvements to the land that are situated on one or more parcels of land that are assessed and taxed separately from the improvements if the parcels of land upon which the improvements are situated share one or more common boundaries.
   b.  “Department” means the department of revenue.
   c.  “Fund” means the business property tax credit fund created in section 426C.2.
   d.  “Parcel” means as defined in section 445.1.
   e.  “Property unit” means contiguous parcels all of which are located within the same county, with the same property tax classification, each of which contains permanent improvements, are owned by the same person, and are operated by that person for a common use and purpose.
   2.  For purposes of this chapter, two or more parcels are considered to be owned by the same person if the owners of the parcels are business entities that share common ownership of each entity in an amount equal to or in excess of fifty percent.
   Sec. 148.  NEW SECTION.  426C.2  Business property tax credit fund —— appropriation.
   1.  A business property tax credit fund is created in the state treasury under the authority of the department. For the fiscal year beginning July 1, 2012, there is appropriated from the general fund of the state to the department to be credited to the fund, the sum of fifty million dollars to be used for business property tax credits authorized in this chapter. For the fiscal year beginning July 1, 2013, and each fiscal year thereafter, there is appropriated from the general fund of the state to the department to be credited to the fund an amount equal to the total amount appropriated by the general assembly to the fund in the previous fiscal year. In addition, the sum of fifty million dollars shall be added to the appropriation in each fiscal year beginning on or after July 1, 2013, if the revenue estimating conference certifies during its final meeting of the calendar year ending prior to the beginning of the fiscal year that the total amount of general fund revenues collected during the fiscal year ending during such calendar year was at least one hundred four percent of the total amount of general fund revenues collected during the previous fiscal year. However, the total appropriation to the fund shall not exceed two hundred million dollars for any one fiscal year.
   2.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Moneys in the fund are not subject to the provisions of section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this chapter.
   Sec. 149.  NEW SECTION.  426C.3  Claims for credit.
   1.  Each person who wishes to claim the credit allowed under this chapter shall obtain the appropriate forms from the assessor and file the claim with the assessor. The director of revenue shall prescribe suitable forms and instructions for such claims, and make such forms and instructions available to the assessors.
   2.
  a.  Claims for the business property tax credit shall be filed not later than March 15 preceding the fiscal year during which the taxes for which the credit is claimed are due and payable.
   b.  A claim filed after the deadline for filing claims shall be considered as a claim for the following year.
   3.  Upon the filing of a claim and allowance of the credit, the credit shall be allowed on the parcel or property unit for successive years without further filing as long as the parcel or property unit satisfies the requirements for the credit. If the parcel or property unit owner ceases to qualify for the credit under this chapter, the owner shall provide written notice to the assessor by the date for filing claims specified in subsection 2 following the date on which the parcel or property unit ceases to qualify for the credit.
   4.  When all or a portion of a parcel or property unit that is allowed a credit under this chapter is sold, transferred, or ownership otherwise changes, the buyer, transferee, or new owner who wishes to receive the credit shall refile the claim for credit. When a portion of a parcel or property unit that is allowed a credit under this chapter is sold, transferred, or ownership otherwise changes, the owner of the portion of the parcel or property unit for which ownership did not change shall refile the claim for credit.
   5.  The assessor shall remit the claims for credit to the county auditor with the assessor’s recommendation for allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit the reasons for the recommendation, in writing, to the county auditor. The county auditor shall forward the claims to the board of supervisors. The board shall allow or disallow the claims.
   6.  For each claim and allowance of a credit for a property unit, the county auditor shall calculate the average of all consolidated levy rates applicable to the several parcels within the property unit. All claims for credit which have been allowed by the board of supervisors, the actual value of the improvements to such parcels and property units applicable to the fiscal year for which the credit is claimed that are subject to assessment and taxation prior to imposition of any applicable assessment limitation, the consolidated levy rates for such parcels and the average consolidated levy rates for such property units applicable to the fiscal year for which the credit is claimed, and the taxing districts in which the parcel or property unit is located, shall be certified on or before June 15, in each year, by the county auditor to the department.
   7.  The assessor shall maintain a permanent file of current business property tax credits. The assessor shall file a notice of transfer of property for which a credit has been allowed when notice is received from the office of the county recorder, from the person who sold or transferred the property, or from the personal representative of a deceased property owner. The county recorder shall give notice to the assessor of each transfer of title filed in the recorder’s office. The notice from the county recorder shall describe the property transferred, the name of the person transferring title to the property, and the name of the person to whom title to the property has been transferred.
   Sec. 150.  NEW SECTION.  426C.4  Eligibility and amount of credit.
   1.  Each parcel classified and taxed as commercial property, industrial property, or railway property under chapter 434, and improved with permanent construction, is eligible for a credit under this chapter. A person may claim and receive one credit under this chapter for each eligible parcel unless the parcel is part of a property unit. A person may only claim and receive one credit under this chapter for each property unit. A credit approved for a property unit shall be allocated to the several parcels within the property unit in the proportion that each parcel’s total amount of property taxes due and payable attributable to the improvements bears to the total amount of property taxes due and payable attributable to the improvements for the property unit. Only property units comprised of commercial property, comprised of industrial property, or comprised of railway property under chapter 434 are eligible for a credit under this chapter.
   2.  Using the actual value of the improvements and the consolidated levy rate for each parcel or the average consolidated levy rate for each property unit, as certified by the county auditor to the department under section 426C.3, subsection 6, the department shall calculate, for each fiscal year, an initial amount of actual value of improvements for use in determining the amount of the credit for each such parcel or property unit so as to provide the maximum possible credit according to the credit formula and limitations under subsection 3, and to provide a total dollar amount of credits against the taxes due and payable in the fiscal year equal to ninety-eight percent of the moneys in the fund following the deposit of the total appropriation for the fiscal year.
   3.
  a.  The amount of the credit for each parcel or property unit for which a claim for credit under this chapter has been approved shall be calculated under paragraph“b” using the lesser of the initial amount of actual value of the improvements determined by the department under subsection 2, and the actual value of the improvements to the parcel or property unit as certified by the county auditor under section 426C.3, subsection 6.
   b.  The amount of the credit for each parcel or property unit for which a claim for credit under this chapter has been approved shall be equal to the amount of actual value determined under paragraph“a”multiplied by the difference, stated as a percentage, between the assessment limitation applicable to the parcel or property unit under section 441.21, subsection 5, and the assessment limitation applicable to residential property under section 441.21, subsection 4, divided by one thousand dollars, and then multiplied by the consolidated levy rate or average consolidated levy rate per one thousand dollars of taxable value applicable to the parcel or property unit for the fiscal year for which the credit is claimed as certified by the county auditor under section 426C.3, subsection 6.
   Sec. 151.  NEW SECTION.  426C.5  Payment to counties.
   1.  Annually the department shall certify to the county auditor of each county the amounts of the business property tax credits allowed in the county. Each county auditor shall then enter the credits against the tax levied on each eligible parcel or property unit in the county, designating on the tax lists the credit as being from the fund. Each taxing district shall receive its share of the business property tax credit allowed on each eligible parcel or property unit in such taxing district, in the proportion that the levy made by such taxing district upon the parcel or property unit bears to the total levy upon the parcel or property unit by all taxing districts imposing a property tax in such taxing district. However, the several taxing districts shall not draw the moneys so credited until after the semiannual allocations have been received by the county treasurer, as provided in this section. Each county treasurer shall show on each tax receipt the amount of credit received from the fund.
   2.  The director of the department of administrative services shall issue warrants on the fund payable to the county treasurers of the several counties of the state under this chapter.
   3.  The amount due each county shall be paid in two payments on November 15 and March 15 of each fiscal year, drawn upon warrants payable to the respective county treasurers. The two payments shall be as nearly equal as possible.
   Sec. 152.  NEW SECTION.  426C.6  Appeals.
   1.  If the board of supervisors disallows a claim for credit under section 426C.3, subsection 5, the board of supervisors shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the credit. The board of supervisors is not required to send notice that a claim for credit is disallowed if the claimant voluntarily withdraws the claim. Any person whose claim is denied under the provisions of this chapter may appeal from the action of the board of supervisors to the district court of the county in which the parcel or property unit is located by giving written notice of such appeal to the county auditor within twenty days from the date of mailing of notice of such action by the board of supervisors.
   2.  If any claim for credit has been denied by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the applicable parcel or property unit, and the director of revenue, the county auditor, and the county treasurer shall provide the credit and change their books and records accordingly. In the event the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question, remittance shall be made to such taxpayer of the amount of such credit. The amount of such credit awarded on appeal shall be allocated and paid from the balance remaining in the fund.
   Sec. 153.  NEW SECTION.  426C.7  Audit —— denial.
   1.  If on the audit of a credit provided under this chapter, the director of revenue determines the amount of the credit to have been incorrectly calculated or that the credit is not allowable, the director shall recalculate the credit and notify the taxpayer and the county auditor of the recalculation or denial and the reasons for it. The director shall not adjust a credit after three years from October 31 of the year in which the claim for the credit was filed. If the credit has been paid, the director shall give notification to the taxpayer, the county treasurer, and the applicable assessor of the recalculation or denial of the credit and the county treasurer shall proceed to collect the tax owed in the same manner as other property taxes due and payable are collected, if the parcel or property unit for which the credit was allowed is still owned by the taxpayer. If the parcel or property unit for which the credit was allowed is not owned by the taxpayer, the amount may be recovered from the taxpayer by assessment in the same manner that income taxes are assessed under sections 422.26 and 422.30. The amount of such erroneous credit, when collected, shall be deposited in the fund.
   2.  The taxpayer or board of supervisors may appeal any decision of the director of revenue to the state board of tax review pursuant to section 421.1, subsection 5. The taxpayer, the board of supervisors, or the director of revenue may seek judicial review of the action of the state board of tax review in accordance with chapter 17A.
   Sec. 154.  NEW SECTION.  426C.8  False claim —— penalty.
   A person who makes a false claim for the purpose of obtaining a credit provided for in this chapter or who knowingly receives the credit without being legally entitled to it is guilty of a fraudulent practice. The claim for a credit of such a person shall be disallowed and if the credit has been paid the amount shall be recovered in the manner provided in section 426C.7. In such cases, the director of revenue shall send a notice of disallowance of the credit.
   Sec. 155.  NEW SECTION.  426C.9  Rules.
   The director of revenue shall prescribe forms, instructions, and rules pursuant to chapter 17A, as necessary, to carry out the purposes of this chapter.
   Sec. 156.  IMPLEMENTATION.  Notwithstanding the deadline for filing claims established in section 426C.3, for a credit against property taxes due and payable during the fiscal year beginning July 1, 2012, the claim for the credit shall be filed not later than January 15, 2012.
   Sec. 157.  APPLICABILITY.  This division of this Act applies to property taxes due and payable in fiscal years beginning on or after July 1, 2012.

DIVISION XIX

COUNTY AND CITY BUDGET LIMITATION
   Sec. 158.  Section 28M.5, subsection 2, Code 2011, is amended to read as follows:
   2.  If a regional transit district budget allocates revenue responsibilities to the board of supervisors of a participating county, the amount of the regional transit district levy that is the responsibility of the participating county shall be deducted from the maximum rates amount of taxes authorized to be levied by the county pursuant to section 331.423, subsections 1 and 2 subsection 3, paragraphs“b” and “c”, as applicable, unless the county meets its revenue responsibilities as allocated in the budget from other available revenue sources. However, for a regional transit district that includes a county with a population of less than three hundred thousand, the amount of the regional transit district levy that is the responsibility of such participating county shall be deducted from the maximum rate amount of taxes authorized to be levied by the county pursuant to section 331.423, subsection 1 3, paragraph “b”.
   Sec. 159.  Section 331.263, subsection 2, Code 2011, is amended to read as follows:
   2.  The governing body of the community commonwealth shall have the authority to levy county taxes and shall have the authority to levy city taxes to the extent the city tax levy authority is transferred by the charter to the community commonwealth. A city participating in the community commonwealth shall transfer a portion of the city’s tax levy authorized under section 384.1 or 384.12, whichever is applicable, to the governing body of the community commonwealth. The maximum rates amount of taxes authorized to be levied under sections section 384.1 and the maximum amount of taxes authorized to be levied under section 384.12 by a city participating in the community commonwealth shall be reduced by an amount equal to the rates of the same or similar taxes levied in the city by the governing body of the community commonwealth.
   Sec. 160.  Section 331.421, Code 2011, is amended by adding the following new subsection:
   NEW SUBSECTION.  7A.  “Item” means a budgeted expenditure, appropriation, or cash reserve from a fund for a service area, program, program element, or purpose.
   Sec. 161.  Section 331.423, Code 2011, is amended by striking the section and inserting in lieu thereof the following:
   331.423  Property tax dollars —— basic levy maximums.
   1.  Annually, the board shall determine separate property tax levy limits to pay for general county services and rural county services in accordance with this section. The basic levies separately certified for general county services and rural county services under section 331.434 shall not raise property tax dollars that exceed the amount determined under this section.
   2.  For purposes of this section and section 331.423B, unless the context otherwise requires:
   a.  “Annual growth factor” means an index, expressed as a percentage, determined by the department of management by November 1 of the calendar year preceding the calendar year in which the budget year begins. In determining the annual growth factor, the department shall calculate the average of the preceding three-year percentage change, which shall be computed on an annual basis, in the midwest consumer price index, ending with the percentage change for the month of September. The department shall then add that average percentage change to one hundred percent.
   b.  “Boundary adjustment” means annexation, severance, incorporation, or discontinuance as those terms are defined in section 368.1.
   c.  “Budget year” is the fiscal year beginning during the calendar year in which a budget is certified.
   d.  “Current fiscal year” is the fiscal year ending during the calendar year in which a budget is certified.
   e.  “Net new valuation taxes” means the amount of property tax dollars equal to the current fiscal year’s basic levy rate in the county for general county services or for rural county services, as applicable, multiplied by the increase from the current fiscal year to the budget year in taxable valuation due to the following:
   (1)  Net new construction, including all incremental valuation that is released in any one year from a division of revenue under section 260E.4 or an urban renewal area for which taxes were being divided under section 403.19, regardless of whether the property for the valuation being released remains subject to the division of revenue under section 260E.4 or remains part of the urban renewal area that is subject to a division of revenue under section 403.19. The amount of property tax dollars attributable to such incremental valuation being released from a division of revenue shall be subtracted from the maximum amount of property tax dollars which may be certified for the next following fiscal year if such incremental valuation is not released for the next following fiscal year.
   (2)  Additions or improvements to existing structures.
   (3)  Remodeling of existing structures for which a building permit is required.

   (4)  Net boundary adjustment.
   (5)  A municipality no longer dividing tax revenues in an urban renewal area as provided in section 403.19 or a community college no longer dividing revenues as provided in section 260E.4.
   (6)  That portion of taxable property located in an urban revitalization area on which an exemption was allowed and such exemption has expired.
   f.  “Unfunded federal and state mandate cost growth”means an amount of increased expenditures for a county from the previous fiscal year, to the extent such expenditures are not funded by the county’s supplemental levy under section 331.424, resulting from any of the following:
   (1)  A federal statutory requirement or appropriation that requires the county to establish, expand, or modify its activities in a manner which necessitates additional annual expenditures and for which insufficient funding is provided to the county to satisfy such requirements.
   (2)  A state mandate as defined in section 25B.3, and for which insufficient funding is provided to the county to satisfy the requirements of the state mandate. 
   3.
  a.  For the fiscal year beginning July 1, 2013, and subsequent fiscal years, the maximum amount of property tax dollars which may be certified for levy by a county for general county services and rural county services shall be the maximum property tax dollars calculated under paragraphs“b” and “c”, respectively.
   b.  The maximum property tax dollars that may be levied for general county services is an amount equal to the sum of the following:
   (1)  The annual growth factor times the current fiscal year’s maximum property tax dollars for general county services.
   (2)  The amount of net new valuation taxes in the county.
   (3)  The unfunded federal and state mandate cost growth minus the amount specified in paragraph “c”, subparagraph (3).
   c.  The maximum property tax dollars that may be levied for rural county services is an amount equal to the sum of the following:
   (1)  The annual growth factor times the current fiscal year’s maximum property tax dollars for rural county services. 
   (2)  The amount of net new valuation taxes in the unincorporated area of the county. 
   (3)  The unfunded federal and state mandate cost growth attributable to the costs incurred by the county for rural county services.
   4.
  a.  For purposes of calculating maximum property tax dollars for general county services for the fiscal year beginning July 1, 2013, only, the term“current fiscal year’s maximum property tax dollars” shall mean the total amount of property tax dollars certified by the county for general county services for the fiscal year beginning July 1, 2012, excluding those property tax dollars that resulted from a supplemental levy under section 331.424, subsection 1.
   b.  For purposes of calculating maximum property tax dollars for rural county services for the fiscal year beginning July 1, 2013, only, the term“current fiscal year’s maximum property tax dollars” shall mean the total amount of property tax dollars certified by the county for rural county services for the fiscal year beginning July 1, 2012, excluding those property tax dollars that resulted from a supplemental levy under section 331.424, subsection 2.
   5.  Property taxes certified under section 331.424, property taxes certified for deposit in the mental health, mental retardation, and developmental disabilities services fund in section 331.424A, for the emergency services fund in section 331.424C, for the debt service fund in section 331.430, for any capital projects fund established by the county for deposit of bond, loan, or note proceeds, and for any temporary increase approved pursuant to section 331.423C, are not included in the maximum amount of property tax dollars that may be certified for a budget year under subsection 3. 
   6.  The department of management, in consultation with the county finance committee, shall adopt rules to administer this section. The department shall prescribe forms to be used by counties when making calculations required by this section. 
   Sec. 162.  NEW SECTION.  331.423B  Ending fund balance.
   1.
  a.  Budgeted ending fund balances for a budget year in excess of twenty-five percent of budgeted expenditures in either the general fund or rural services fund for that budget year shall be explicitly committed or assigned for a specific purpose.
   b.  A county is encouraged, but not required, to reduce budgeted, uncommitted, or unassigned ending fund balances for the budget year to an amount equal to approximately twenty-five percent of budgeted expenditures and transfers from the general fund and rural services fund for that budget year unless a decision is certified by the state appeal board ordering a reduction in the ending fund balance of any of those funds.
   c.  In a protest to the county budget under section 331.436, the county shall have the burden of proving that the budgeted balances in excess of twenty-five percent are reasonably likely to be appropriated for the explicitly committed or assigned specific purpose. The excess budgeted balance for the specific purpose shall be considered an increase in an item in the budget for purposes of section 24.28.
   2.
  a.  For a county that has, as of June 30, 2012, reduced its actual ending fund balance to less than twenty-five percent of actual expenditures, additional property taxes may be computed and levied as provided in this subsection. The additional property tax levy amount is an amount not to exceed twenty-five percent of actual expenditures from the general fund and rural services fund for the fiscal year beginning July 1, 2011, minus the combined ending fund balances for those funds for that year.
   b.  The amount of the additional property taxes shall be apportioned between the general fund and the rural services fund. However, the amount apportioned for general county services and for rural county services shall not exceed for each fund twenty-five percent of actual expenditures for the fiscal year beginning July 1, 2011.
   c.  All or a portion of additional property tax dollars may be levied for the purpose of increasing cash reserves for general county services and rural county services in the budget year. The additional property tax dollars authorized under this subsection but not levied may be carried forward as unused ending fund balance taxing authority until and for the fiscal year beginning July 1, 2018. The amount carried forward shall not exceed twenty-five percent of the maximum amount of property tax dollars available in the current fiscal year. Additionally, property taxes that are levied as unused ending fund balance taxing authority under this subsection may be the subject of a protest under section 331.436, and the amount will be considered an increase in an item in the budget for purposes of section 24.28. The amount of additional property taxes levied under this subsection shall not be included in the computation of the maximum amount of property tax dollars which may be certified and levied under section 331.423.
   Sec. 163.  NEW SECTION.  331.423C  Authority to levy beyond maximum property tax dollars.
   1.  The board may certify additions to the maximum amount of property tax dollars to be levied for a budget year if the county conducts a second public hearing prior to certification of the budget to the county auditor, in addition to the hearing held as required under section 331.434. The second public hearing shall be conducted in the same manner as the public hearing on the budget required in section 331.434.
   2.  The amount of additional property tax dollars certified under this section shall not be included in the computation of the maximum amount of property tax dollars which may be certified and levied under section 331.423 for future budget years.
   Sec. 164.  Section 331.424, unnumbered paragraph 1, Code 2011, is amended to read as follows:
   To the extent that the basic levies authorized under section 331.423 are insufficient to meet the county’s needs for the following services, the board may certify supplemental levies as follows:
   Sec. 165.  Section 331.424A, subsection 4, Code 2011, is amended to read as follows:
   4.  For the fiscal year beginning July 1, 1996, and for each subsequent fiscal year, the county shall certify a levy for payment of services. For each fiscal year, county revenues from taxes imposed by the county credited to the services fund shall not exceed an amount equal to the amount of base year expenditures for services as defined in section 331.438, less the amount of property tax relief to be received pursuant to section 426B.2, in the fiscal year for which the budget is certified. The county auditor and the board of supervisors shall reduce the amount of the levy certified for the services fund by the amount of property tax relief to be received. A levy certified under this section is not subject tothe appeal provisions of section 331.426 or to any other provision in law authorizing a county to exceed, increase, or appeal a property tax levy limit.
   Sec. 166.  Section 331.434, subsection 1, Code 2011, is amended to read as follows:
   1.  The budget shall show the amount required for each class of proposed expenditures, a comparison of the amounts proposed to be expended with the amounts expended for like purposes for the two preceding years, the revenues from sources other than property taxation, and the amount to be raised by property taxation, in the detail and form prescribed by the director of the department of management. For each county that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax increment financing revenues and shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently ended fiscal year, which qualify for payment from the special fund created in section 403.19, including interest negotiated on such loans, advances, indebtedness, or bonds. For purposes of this subsection,“indebtedness” includes written agreements whereby the county agrees to suspend, abate, exempt, rebate, refund, or reimburse property taxes, provide a grant for property taxes paid, or make a direct payment of taxes, with moneys in the special fund. The amount of loans, advances, indebtedness, or bonds shall be listed in the aggregate for each county reporting. The county finance committee, in consultation with the department of management and the legislative services agency, shall determine reporting criteria and shall prepare a form for reports filed with the department pursuant to this section. The department shall make the information available by electronic means.
   Sec. 167.  Section 373.10, Code 2011, is amended to read as follows:
   373.10  Taxing authority.
   The metropolitan council shall have the authority to levy city taxes to the extent the city tax levy authority is transferred by the charter to the metropolitan council. A member city shall transfer a portion of the city’s tax levy authorized under section 384.1 or 384.12, whichever is applicable, to the metropolitan council. The maximum rates amount of taxes authorized to be levied under sections section 384.1 and the taxes authorized to be levied under 

section384.12 by a member city shall be reduced by an amount equal to the rates of the same or similar taxes levied in the city by the metropolitan council.
   Sec. 168.  Section 384.1, Code 2011, is amended by striking the section and inserting in lieu thereof the following:
   384.1  Property tax dollars —— maximums.
   1.  A city shall certify taxes to be levied by the city on all taxable property within the city limits, for all city government purposes. Annually, the city council may certify basic levies for city government purposes, subject to the limitation on property tax dollars provided in this section.

   2.  For purposes of this section and section 384.1B, unless the context otherwise requires:
   a.  “Annual growth factor” means an index, expressed as a percentage, determined by the department of management by November 1 of the calendar year preceding the calendar year in which the budget year begins. In determining the annual growth factor, the department shall calculate the average of the preceding three-year percentage change, which shall be computed on an annual basis, in the midwest consumer price index, ending with the percentage change for the month of September. The department shall then add that average percentage change to one hundred percent.
   b.  “Boundary adjustment” means annexation, severance, incorporation, or discontinuance as those terms are defined in section 368.1.
   c.  “Budget year” is the fiscal year beginning during the calendar year in which a budget is certified.
   d.  “Current fiscal year” is the fiscal year ending during the calendar year in which a budget is certified.
   e.  “Net new valuation taxes” means the amount of property tax dollars equal to the current fiscal year’s levy rate in the city for the general fund multiplied by the increase from the current fiscal year to the budget year in taxable valuation due to the following:
   (1)  Net new construction, including all incremental valuation that is released in any one year from a division of revenue under section 260E.4 or an urban renewal area for which taxes were being divided under section 403.19, regardless of whether the property for the valuation being released remains subject to the division of revenue under section 260E.4 or remains part of the urban renewal area that is subject to a division of revenue under section 403.19. The amount of property tax dollars attributable to such incremental valuation being released from a division of revenue shall be subtracted from the maximum amount of property tax dollars which may be certified for the next following fiscal year if such incremental valuation is not released for the next following fiscal year.
   (2)  Additions or improvements to existing structures.
   (3)  Remodeling of existing structures for which a building permit is required.
   (4)  Net boundary adjustment.
   (5)  A municipality no longer dividing tax revenues in an urban renewal area as provided in section 403.19 or a community college no longer dividing revenues as provided in section 260E.4.
   (6)  That portion of taxable property located in an urban revitalization area on which an exemption was allowed and such exemption has expired.
   f.  “Unfunded federal and state mandate cost growth”means an amount of increased expenditures for a city from the previous fiscal year resulting from any of the following:
   (1)  A federal statutory requirement or appropriation that requires the city to establish, expand, or modify its activities in a manner which necessitates additional annual expenditures and for which insufficient funding is provided to the city to satisfy such requirements.
   (2)  A state mandate as defined in section 25B.3, and for which insufficient funding is provided to the city to satisfy the requirements of the state mandate. 
   3.
  a.  For the fiscal year beginning July 1, 2013, and subsequent fiscal years, the maximum amount of property tax dollars which may be certified for levy by a city for the general fund shall be the maximum property tax dollars calculated under paragraph “b”.
   b.  The maximum property tax dollars that may be levied for deposit in the general fund is an amount equal to the sum of the following:
   (1)  The annual growth factor times the current fiscal year’s maximum property tax dollars for the general fund.
   (2)  The amount of net new valuation taxes in the city.
   (3)  The unfunded federal and state mandate cost growth.
   4.  For purposes of calculating maximum property tax dollars for the city general fund for the fiscal year beginning July 1, 2013, only, the term“current fiscal year’s maximum property tax dollars” shall mean the total amount of property tax dollars certified by the city for the city’s general fund for the fiscal year beginning July 1, 2012.
   5.  Property taxes certified for deposit in the debt service fund in section 384.4, trust and agency funds in section 384.6, capital improvements reserve fund in section 384.7, the emergency fund in section 384.8, any capital projects fund established by the city for deposit of bond, loan, or note proceeds, any temporary increase approved pursuant to section 384.12A, property taxes collected from a voted levy in section 384.12, and property taxes levied under section 384.12, subsection 18, are not counted against the maximum amount of property tax dollars that may be certified for a fiscal year under subsection 3.
   6.  Notwithstanding the maximum amount of taxes a city may certify for levy, the tax levied by a city on tracts of land and improvements on the tracts of land used and assessed for agricultural or horticultural purposes shall not exceed three dollars and three-eighths cents per thousand dollars of assessed value in any year. Improvements located on such tracts of land and not used for agricultural or horticultural purposes and all residential dwellings are subject to the same rate of tax levied by the city on all other taxable property within the city. 
   7.  The department of management, in consultation with the city finance committee, shall adopt rules to administer this section. The department shall prescribe forms to be used by cities when making calculations required by this section. 
   Sec. 169.  NEW SECTION.  384.1B  Ending fund balance.
   1.
  a.  Budgeted general fund ending fund balances for a budget year in excess of twenty-five percent of budgeted expenditures from the general fund for that budget year shall be explicitly committed or assigned for a specific purpose.
   b.  A city is encouraged, but not required, to reduce budgeted, uncommitted, or unassigned ending fund balances for the budget year to an amount equal to approximately twenty-five percent of budgeted expenditures and transfers from the general fund for that budget year unless a decision is certified by the state appeal board ordering a reduction in the ending fund balance of the fund.
   c.  In a protest to the city budget under section 384.19, the city shall have the burden of proving that the budgeted balances in excess of twenty-five percent are reasonably likely to be appropriated for the explicitly committed or assigned specific purpose. The excess budgeted balance for the specific purpose shall be considered an increase in an item in the budget for purposes of section 24.28.
   2.
  a.  For a city that has, as of June 30, 2012, reduced its ending fund balance to less than twenty-five percent of actual expenditures, additional property taxes may be computed and levied as provided in this subsection. The additional property tax levy amount is an amount not to exceed the difference between twenty-five percent of actual expenditures for city government purposes for the fiscal year beginning July 1, 2011, minus the ending fund balance for that year.
   b.  All or a portion of additional property tax dollars may be levied for the purpose of increasing cash reserves for city government purposes in the budget year. The additional property tax dollars authorized under this subsection but not levied may be carried forward as unused ending fund balance taxing authority until and for the fiscal year beginning July 1, 2018. The amount carried forward shall not exceed twenty-five percent of the maximum amount of property tax dollars available in the current fiscal year. Additionally, property taxes that are levied as unused ending fund balance taxing authority under this subsection may be the subject of a protest under section 384.19, and the amount will be considered an increase in an item in the budget for purposes of section 24.28. The amount of additional property tax dollars levied under this subsection shall not be included in the computation of the maximum amount of property tax dollars which may be certified and levied under section 384.1.
   Sec. 170.  Section 384.12, unnumbered paragraph 1, Code 2011, is amended by striking the unnumbered paragraph and inserting in lieu thereof the following:
   A city may certify taxes for deposit in the general fund, subject to the limit provided in section 384.1 if applicable, which are in addition to any other moneys the city may wish to spend for such purposes, as follows:
   Sec. 171.  Section 384.12, subsection 20, Code 2011, is amended by striking the subsection.
   Sec. 172.  NEW SECTION.  384.12A  Authority to levy beyond maximum property tax dollars.
   1.  The city council may certify additions to the maximum amount of property tax dollars to be levied for a budget year if the city conducts a second public hearing prior to certification of the budget to the county auditor, in addition to the hearing held as required under section 384.16. The second public hearing shall be conducted in the same manner as the public hearing on the budget required in section 384.16.

   2.  The amount of additional property tax dollars certified under this section shall not be included in the computation of the maximum amount of property tax dollars which may be certified and levied under section 384.1 for future budget years.
   Sec. 173.  Section 384.16, subsection 1, paragraph b, Code 2011, is amended to read as follows:
   b.  A budget must show comparisons between the estimated expenditures in each program in the following year, the latest estimated expenditures in each program in the current year, and the actual expenditures in each program from the annual report as provided in section 384.22, or as corrected by a subsequent audit report. Wherever practicable, as provided in rules of the committee, a budget must show comparisons between the levels of service provided by each program as estimated for the following year, and actual levels of service provided by each program during the two preceding years. For each city that has established an urban renewal area, the budget shall include estimated and actual tax increment financing revenues and all estimated and actual expenditures of the revenues, proceeds from debt and all estimated and actual expenditures of the debt proceeds, and identification of any entity receiving a direct payment of taxes funded by tax increment financing revenues and shall include the total amount of loans, advances, indebtedness, or bonds outstanding at the close of the most recently ended fiscal year, which qualify for payment from the special fund created in section 403.19, including interest negotiated on such loans, advances, indebtedness, or bonds. The amount of loans, advances, indebtedness, or bonds shall be listed in the aggregate for each city reporting. The city finance committee, in consultation with the department of management and the legislative services agency, shall determine reporting criteria and shall prepare a form for reports filed with the department pursuant to this section. The department shall make the information available by electronic means.
   Sec. 174.  Section 384.19, Code 2011, is amended by adding the following new unnumbered paragraph:
   NEW UNNUMBERED PARAGRAPH.  For purposes of a tax protest filed under this section,“item” means a budgeted expenditure, appropriation, or cash reserve from a fund for a service area, program, program element, or purpose.
   Sec. 175.  Section 386.8, Code 2011, is amended to read as follows:
   386.8  Operation tax.
   A city may establish a self-supported improvement district operation fund, and may certify taxes not to exceed the rate limitation as established in the ordinance creating the district, or any amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of paying the administrative expenses of the district, which may include but are not limited to administrative personnel salaries, a separate administrative office, planning costs including consultation fees, engineering fees, architectural fees, and legal fees and all other expenses reasonably associated with the administration of the district and the fulfilling of the purposes of the district. The taxes levied for this fund may also be used for the purpose of paying maintenance expenses of improvements or self-liquidating improvements for a specified length of time with one or more options to renew if such is clearly stated in the petition which requests the council to authorize construction of the improvement or self-liquidating improvement, whether or not such petition is combined with the petition requesting creation of a district. Parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district. A tax levied under this section is not subject to the levy limitation in section 384.1.
   Sec. 176.  Section 386.9, Code 2011, is amended to read as follows:
   386.9  Capital improvement tax.
   A city may establish a capital improvement fund for a district and may certify taxes, not to exceed the rate established by the ordinance creating the district, or any subsequent amendment thereto, each year to be levied for the fund against all of the property in the district, for the purpose of accumulating moneys for the financing or payment of a part or all of the costs of any improvement or self-liquidating improvement. However, parcels of property which are assessed as residential property for property tax purposes are exempt from the tax levied under this section except residential properties within a duly designated historic district. A tax levied under this section is not subject to the levy limitations in section 384.1 or 384.7.
   Sec. 177.  REPEAL.  Sections 331.425 and 331.426, Code 2011, are repealed.
   Sec. 178.  EFFECTIVE DATE AND APPLICABILITY.  This division of this Act takes effect July 1, 2012, and applies to fiscal years beginning on or after July 1, 2013.

DIVISION XX

RESIDENTIAL PROPERTY ASSESSMENT LIMITATION
   Sec. 179.  Section 441.21, subsection 4, Code 2011, is amended to read as follows:
   4.  For valuations established as of January 1, 1979, the percentage of actual value at which agricultural and residential property shall be assessed shall be the quotient of the dividend and divisor as defined in this section. The dividend for each class of property shall be the dividend as determined for each class of property for valuations established as of January 1, 1978, adjusted by the product obtained by multiplying the percentage determined for that year by the amount of any additions or deletions to actual value, excluding those resulting from the revaluation of existing properties, as reported by the assessors on the abstracts of assessment for 1978, plus six percent of the amount so determined. However, if the difference between the dividend so determined for either class of property and the dividend for that class of property for valuations established as of January 1, 1978, adjusted by the product obtained by multiplying the percentage determined for that year by the amount of any additions or deletions to actual value, excluding those resulting from the revaluation of existing properties, as reported by the assessors on the abstracts of assessment for 1978, is less than six percent, the 1979 dividend for the other class of property shall be the dividend as determined for that class of property for valuations established as of January 1, 1978, adjusted by the product obtained by multiplying the percentage determined for that year by the amount of any additions or deletions to actual value, excluding those resulting from the revaluation of existing properties, as reported by the assessors on the abstracts of assessment for 1978, plus a percentage of the amount so determined which is equal to the percentage by which the dividend as determined for the other class of property for valuations established as of January 1, 1978, adjusted by the product obtained by multiplying the percentage determined for that year by the amount of any additions or deletions to actual value, excluding those resulting from the revaluation of existing properties, as reported by the assessors on the abstracts of assessment for 1978, is increased in arriving at the 1979 dividend for the other class of property. The divisor for each class of property shall be the total actual value of all such property in the state in the preceding year, as reported by the assessors on the abstracts of assessment submitted for 1978, plus the amount of value added to said total actual value by the revaluation of existing properties in 1979 as equalized by the director of revenue pursuant to section 441.49. The director shall utilize information reported on abstracts of assessment submitted pursuant to section 441.45 in determining such percentage. For valuations established as of January 1, 1980, and each year thereafter, the percentage of actual value as equalized by the director of revenue as provided in section 441.49 at which agricultural and residential property shall be assessed shall be calculated in accordance with the methods provided herein including the limitation of increases in agricultural and residential assessed values to the percentage increase of the other class of property if the other class increases less than the allowable limit adjusted to include the applicable and current values as equalized by the director of revenue, except that any references to six percent in this subsection shall be four percent.  For valuations established as of January 1, 2012, and each assessment year thereafter, the percentage of actual value as equalized by the director of revenue as provided in section 441.49 at which residential property shall be assessed shall be calculated in accordance with the methods provided herein including the limitation of increases in agricultural and residential assessed values to the percentage increase of the other class of property if the other class increases less than the allowable limit adjusted to include the applicable and current values as equalized by the director of revenue, except that in no assessment year shall the percentage of actual value at which residential property is assessed be less than fifty percent.

DIVISION XXI

CONDITIONAL EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
   Sec. 180.  EFFECTIVE DATE AND RETROACTIVE APPLICABILITY.  Unless otherwise provided, this Act, if approved by the governor on or after July 1, 2011, takes effect upon enactment and applies retroactively to July 1, 2011.>
   2.  By renumbering as necessary.