Senate amendment to House File 2465 H-8513 Amend House File 2465, as amended, passed, and 1 reprinted by the House, as follows: 2 1. By striking everything after the enacting clause 3 and inserting: 4 < DIVISION I 5 STANDING APPROPRIATIONS AND RELATED MATTERS 6 Section 1. 2011 Iowa Acts, chapter 131, section 42, 7 is amended to read as follows: 8 SEC. 42. LIMITATION OF STANDING APPROPRIATIONS. 9 Notwithstanding the standing appropriations in the 10 following designated sections for the fiscal year 11 beginning July 1, 2012, and ending June 30, 2013, the 12 amounts appropriated from the general fund of the state 13 pursuant to these sections for the following designated 14 purposes shall not exceed the following amounts: 15 1. For operational support grants and community 16 cultural grants under section 99F.11, subsection 3 , 17 paragraph “d”, subparagraph (1): 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 19 416,702 20 2. For regional tourism marketing under section 21 99F.11, subsection 3 , paragraph “d”, subparagraph (2): 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 405,153 23 810,306 24 3. For the center for congenital and inherited 25 disorders central registry under section 144.13A, 26 subsection 4 , paragraph “a”: 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 85,560 28 4. For primary and secondary child abuse prevention 29 programs under section 144.13A, subsection 4 , paragraph 30 “a”: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 108,886 32 5. For programs for at-risk children under section 33 279.51 : 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,364,446 35 10,728,891 36 The amount of any reduction in this subsection shall 37 be prorated among the programs specified in section 38 279.51, subsection 1 , paragraphs “a”, “b”, and “c”. 39 6. For payment for nonpublic school transportation 40 under section 285.2 : 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,060,931 42 If total approved claims for reimbursement for 43 nonpublic school pupil transportation exceed the amount 44 appropriated in accordance with this subsection, the 45 department of education shall prorate the amount of 46 each approved claim. 47 7. For the enforcement of chapter 453D relating to 48 tobacco product manufacturers under section 453D.8 : 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 50 -1- HF2465.6104.S (1) 84 jh 1/ 58 #1.
18,416 1 DIVISION II 2 MISCELLANEOUS PROVISIONS AND APPROPRIATIONS 3 Sec. 2. FEDERAL CONSENT DECREE EXPENDITURES —— 4 REPORTING. 5 1. The office of the attorney general is authorized 6 to make expenditures of moneys received pursuant to 7 the joint state federal mortgage servicing settlement 8 consent decree signed in federal court on April 5, 9 2012. Expenditures shall be consistent with the terms 10 of the consent decree. 11 2. The office of the attorney general shall 12 submit a report to the general assembly detailing the 13 expenditure of moneys for the previous calendar year 14 and how the expenditures related to the implementation, 15 monitoring, or enforcement of the settlement and how 16 expenditures in the current and succeeding calendar 17 year will be used for implementation, monitoring, or 18 enforcement of the settlement. The initial report 19 shall be submitted on or before January 15, 2013. 20 Sec. 3. DEPARTMENT OF PUBLIC HEALTH —— IOWA YOUTH 21 SUICIDE PREVENTION PROGRAM. There is appropriated 22 from the general fund of the state to the department 23 of public health for the fiscal year beginning July 1, 24 2012, and ending June 30, 2013, the following amount, 25 or so much thereof as is necessary, to be used for the 26 purposes designated: 27 To contract for a program to develop an Iowa youth 28 suicide prevention program: 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 137,000 30 1. The department of public health shall issue 31 a request for proposals to select the most qualified 32 applicant that is experienced in working with the 33 target population to develop and administer an Iowa 34 youth suicide prevention program that employs a program 35 coordinator and provides for all of the following: 36 a. Administrative expenses, including but not 37 limited to facilities, communications, and professional 38 services and staff development. 39 b. School, community, and health care training for 40 specific groups identified as strategically placed to 41 enhance protective factors. 42 c. Resources and outreach, including but not 43 limited to site visits and school climate surveys, to 44 Iowa’s high schools. 45 d. An antibullying internet site; internet-based 46 communications, including but not limited to texting 47 capabilities; and a telephone hotline. 48 e. Program evaluation criteria for evaluation of 49 the performance of the program administered by the 50 -2- HF2465.6104.S (1) 84 jh 2/ 58
applicant selected. 1 2. The department shall establish a request 2 for proposals process which shall be based upon 3 specifications established under a suicide prevention 4 plan for youth who are targets of bullying, which was 5 developed in partnership with the department during the 6 2011-2012 fiscal year. 7 3. The department shall submit to the general 8 assembly a progress report on or before January 15, 9 2013, providing a detailed analysis of the program, its 10 budgetary requirements, and the department’s findings 11 and recommendations for continuation of the program. 12 Sec. 4. HOMESTEAD CREDIT FUND —— APPROPRIATION. 13 1. There is appropriated from the taxpayers trust 14 fund created in section 8.57E to the department of 15 revenue for the fiscal year beginning July 1, 2012, and 16 ending June 30, 2013, the following amount, or so much 17 thereof as is necessary, to be used for the purposes 18 designated: 19 For deposit in the homestead credit fund created in 20 section 425.1: 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 48,811,613 22 2. The appropriation made in this section is in 23 lieu of an equal amount of the appropriation made 24 from the general fund of the state for the fiscal 25 year beginning July 1, 2012, and ending June 30, 26 2013, pursuant to section 425.1, and shall be used for 27 reimbursement for the homestead property tax. 28 Sec. 5. AGRICULTURAL LAND CREDIT FUND —— 29 APPROPRIATION. 30 1. There is appropriated from the taxpayers trust 31 fund created in section 8.57E to the department of 32 revenue for the fiscal year beginning July 1, 2012, and 33 ending June 30, 2013, the following amount, or so much 34 thereof as is necessary, to be used for the purposes 35 designated: 36 For deposit in the agricultural land credit fund 37 created in section 426.1: 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,704,869 39 2. The appropriation made in this section is in 40 lieu of an equal amount of the appropriation made 41 from the general fund of the state for the fiscal 42 year beginning July 1, 2012, and ending June 30, 43 2013, pursuant to section 426.1, and shall be used for 44 reimbursement for the family farm and agricultural land 45 tax credits under sections 425A.1 and 426.1. 46 Sec. 6. PLUMBERS —— LICENSE EXTENSIONS. Until 47 January 1, 2013, the plumbing and mechanical systems 48 board shall grant a one-time renewal of an expired 49 license if the person holding the expired license 50 -3- HF2465.6104.S (1) 84 jh 3/ 58
demonstrates successful passage of a municipal or block 1 examination. For any licensee receiving a renewal 2 under this section, the board shall clearly state in 3 any correspondence for succeeding license renewals that 4 the provisions of Code section 105.20 shall apply. 5 Sec. 7. KEEP IOWA BEAUTIFUL FUND —— 6 APPROPRIATION. There is appropriated from the general 7 fund of the state to the department of transportation 8 each fiscal year for the fiscal years beginning July 9 1, 2012, July 1, 2013, and July 1, 2014, an amount 10 equal to the excess revenues transferred from the 11 lottery fund to the general fund after the first 12 $64,900,000 is transferred during a fiscal year. The 13 amount appropriated in a fiscal year shall not exceed 14 $1,000,000. Moneys appropriated pursuant to this 15 section shall be deposited in the keep Iowa beautiful 16 fund created in section 314.28. 17 Sec. 8. 2007 Iowa Acts, chapter 219, section 2, 18 subsection 2, paragraph a, as enacted by 2011 Iowa 19 Acts, chapter 133, section 32, is amended to read as 20 follows: 21 a. Notwithstanding section 8.33 , moneys 22 appropriated in section 1, subsection 1, paragraphs 23 “a” and “f” of this division of this Act that remain 24 unencumbered or unobligated at the close of the fiscal 25 year for which they were appropriated shall not revert 26 but shall remain available for the purposes designated 27 until the close of the fiscal year that begins July 28 1, 2011 2012 , or until the project for which the 29 appropriation was made is completed, whichever is 30 earlier. 31 Sec. 9. 2010 Iowa Acts, chapter 1193, section 29, 32 subsection 2, as enacted by 2011 Iowa Acts, chapter 33 127, section 54, is amended to read as follows: 34 2. Notwithstanding section 8.33 , moneys 35 appropriated in this section that remain unencumbered 36 or unobligated at the close of the fiscal year ending 37 June 30, 2011, shall not revert but shall remain 38 available for expenditure for the purposes designated 39 until the close of the fiscal year ending June 30, 2012 40 2013 . 41 Sec. 10. 2011 Iowa Acts, chapter 127, section 72, 42 subsection 4, paragraph b, unnumbered paragraph 1, as 43 amended by 2012 Iowa Acts, Senate File 2313, section 44 13, if enacted, is amended to read as follows: 45 The department shall, in coordination with the health 46 facilities division, make the following information 47 available to the public by December 31, 2012, as part 48 of the department’s development efforts to revise the 49 department’s internet website: 50 -4- HF2465.6104.S (1) 84 jh 4/ 58
Sec. 11. 2012 Iowa Acts, House File 675, section 1 28, subsection 2, is amended to read as follows: 2 2. The notice provisions contained in this Act 3 relating to residential construction apply only 4 to material furnished or labor performed after the 5 effective date of this Act. 6 Sec. 12. 2012 Iowa Acts, Senate File 2289, as 7 enacted, is amended by adding the following new 8 section: 9 Sec. 13. EFFECTIVE UPON ENACTMENT. This Act, being 10 deemed of immediate importance, takes effect upon 11 enactment. 12 Sec. 14. Section 16.27, subsections 4 and 5, Code 13 2011, are amended by striking the subsections. 14 Sec. 15. Section 16.27, subsection 6, Code 2011, is 15 amended to read as follows: 16 6. The authority shall cause to be delivered to 17 the legislative fiscal committee within ninety days 18 of the close of its fiscal year its annual report 19 certified by an independent certified public accountant 20 (who may be the accountant or a member of the firm of 21 accountants who regularly audits the books and accounts 22 of the authority) selected by the authority. In the 23 event that the principal amount of any bonds or notes 24 deposited in a bond reserve fund is withdrawn for 25 payment of principal or interest thereby reducing the 26 amount of that fund to less than the bond reserve fund 27 requirement, the authority shall immediately notify the 28 general assembly of this event and shall thereafter 29 take steps to restore such bond reserve to the bond 30 reserve fund requirement for that fund from any amounts 31 available, other than principal of a bond issue, which 32 are not pledged to the payment of other bonds or notes. 33 Sec. 16. NEW SECTION . 17A.6A Rulemaking internet 34 site. 35 1. Subject to the direction of the administrative 36 rules coordinator, each agency shall make available to 37 the public a uniform, searchable, and user-friendly 38 rules database, published on an internet site. 39 2. An agency’s rulemaking internet site shall also 40 make available to the public all of the following: 41 a. A brief summary of the rulemaking process, 42 including a description of any opportunity for public 43 participation in the process. 44 b. Process forms for filing comments or complaints 45 concerning proposed or adopted rules. 46 c. Process forms and instructions for filing a 47 petition for rulemaking, a petition for a declaratory 48 order, or a request for a waiver of an administrative 49 rule. 50 -5- HF2465.6104.S (1) 84 jh 5/ 58
d. Any other material prescribed by the 1 administrative rules coordinator. 2 3. To the extent practicable, the administrative 3 rules coordinator shall create a uniform format for 4 rulemaking internet sites. 5 Sec. 17. Section 17A.7, subsection 2, Code 2011, 6 is amended by striking the subsection and inserting in 7 lieu thereof the following: 8 2. Beginning July 1, 2012, over each five-year 9 period of time, an agency shall conduct an ongoing 10 and comprehensive review of all of the agency’s 11 rules. The goal of the review is the identification 12 and elimination of all rules of the agency that are 13 outdated, redundant, or inconsistent or incompatible 14 with statute or its own rules or those of other 15 agencies. An agency shall commence its review by 16 developing a plan of review in consultation with major 17 stakeholders and constituent groups. When the agency 18 completes its five-year review of its rules, the 19 agency shall provide a summary of the results to the 20 administrative rules coordinator and the administrative 21 rules review committee. 22 Sec. 18. Section 17A.8, subsection 4, Code 2011, is 23 amended to read as follows: 24 4. a. The committee shall choose a chairperson 25 from its membership and prescribe its rules of 26 procedure. The committee may employ a secretary or may 27 appoint the administrative code editor or a designee 28 to act as secretary. 29 b. The chairperson of the committee shall be 30 chosen as provided in this paragraph. For the term 31 commencing with the convening of the first regular 32 session of each general assembly and ending upon 33 the convening of the second regular session of that 34 general assembly, the chairperson shall be chosen by 35 the committee from its members who are members of the 36 house of representatives. For the term commencing with 37 the convening of the second regular session of each 38 general assembly and ending upon the convening of the 39 first regular session of the next general assembly, 40 the chairperson shall be chosen by the committee from 41 its members who are members of the senate. A vacancy 42 shall be filled in the same manner as the original 43 appointment and shall be for the remainder of the 44 unexpired term of the vacancy. 45 Sec. 19. Section 97A.6, subsection 7, paragraph 46 a, subparagraph (1), Code 2011, is amended to read as 47 follows: 48 (1) Should any beneficiary for either ordinary 49 or accidental disability, except a beneficiary 50 -6- HF2465.6104.S (1) 84 jh 6/ 58
who is fifty-five years of age or over and would 1 have completed twenty-two years of service if the 2 beneficiary had remained in active service, be engaged 3 in a gainful occupation paying more than the difference 4 between the member’s net retirement allowance and 5 one two and one-half times the current earnable 6 compensation of an active member at the same position 7 on the salary scale within the member’s rank as the 8 member held at retirement, then the amount of the 9 retirement allowance shall be reduced to an amount 10 such that the member’s net retirement allowance plus 11 the amount earned by the member shall equal one two 12 and one-half times the amount of the current earnable 13 compensation of an active member at the same position 14 on the salary scale within the member’s rank as the 15 member held at retirement. Should the member’s earning 16 capacity be later changed, the amount of the retirement 17 allowance may be further modified, provided that the 18 new retirement allowance shall not exceed the amount of 19 the retirement allowance originally granted adjusted by 20 annual readjustments of pensions pursuant to subsection 21 14 of this section nor an amount which would cause the 22 member’s net retirement allowance, when added to the 23 amount earned by the beneficiary, to equal one two 24 and one-half times the amount of the current earnable 25 compensation of an active member at the same position 26 on the salary scale within the member’s rank as the 27 member held at retirement. A beneficiary restored 28 to active service at a salary less than the average 29 final compensation upon the basis of which the member 30 was retired at age fifty-five or greater, shall not 31 again become a member of the retirement system and 32 shall have the member’s retirement allowance suspended 33 while in active service. If the rank or position 34 held by the retired member is subsequently abolished, 35 adjustments to the allowable limit on the amount of 36 income which can be earned in a gainful occupation 37 shall be computed in the same manner as provided in 38 subsection 14 , paragraph “c” , of this section for 39 readjustment of pensions when a rank or position has 40 been abolished. If the salary scale associated with a 41 member’s rank at retirement is changed after the member 42 retires, earnable compensation for purposes of this 43 section shall be based upon the salary an active member 44 currently would receive at the same rank and with 45 seniority equal to that of the retired member at the 46 time of retirement. For purposes of this paragraph, 47 “net retirement allowance” means the amount determined 48 by subtracting the amount paid during the previous 49 calendar year by the beneficiary for health insurance 50 -7- HF2465.6104.S (1) 84 jh 7/ 58
or similar health care coverage for the beneficiary 1 and the beneficiary’s dependents from the amount of 2 the member’s retirement allowance paid for that year 3 pursuant to this chapter . The beneficiary shall submit 4 sufficient documentation to the board of trustees 5 to permit the system to determine the member’s net 6 retirement allowance for the applicable year. 7 Sec. 20. Section 97B.52A, subsection 1, paragraph 8 c, subparagraph (2), subparagraph division (b), Code 9 2011, is amended to read as follows: 10 (b) For a member whose first month of entitlement 11 is July 2004 or later, but before July 2012 2014 , 12 covered employment does not include employment as a 13 licensed health care professional by a public hospital 14 as defined in section 249J.3 , with the exception of 15 public hospitals governed pursuant to chapter 226 . 16 Sec. 21. Section 123.49, subsection 2, paragraph d, 17 Code Supplement 2011, is amended to read as follows: 18 d. (1) Keep on premises covered by a liquor 19 control license any alcoholic liquor in any container 20 except the original package purchased from the 21 division, and except mixed drinks or cocktails mixed on 22 the premises for immediate consumption on the licensed 23 premises or as otherwise provided by this paragraph 24 “d” . This prohibition does not apply to common 25 carriers holding a class “D” liquor control license. 26 (2) Mixed drinks or cocktails mixed on the premises 27 that are not for immediate consumption may be consumed 28 on the licensed premises subject to the requirements 29 of this subparagraph pursuant to rules adopted by the 30 division. The rules shall provide that the mixed 31 drinks or cocktails be stored, for no longer than 32 seventy-two hours, in a labeled container in a quantity 33 that does not exceed three gallons. The rules shall 34 also provide that added flavors and other nonbeverage 35 ingredients included in the mixed drinks or cocktails 36 shall not include hallucinogenic substances or added 37 caffeine or other added stimulants including but not 38 limited to guarana, ginseng, and taurine. In addition, 39 the rules shall require that the licensee keep records 40 as to when the contents in a particular container were 41 mixed and the recipe used for that mixture. 42 Sec. 22. Section 256C.4, subsection 1, Code 2011, 43 is amended by adding the following new paragraphs: 44 NEW PARAGRAPH . g. For the fiscal year beginning 45 July 1, 2011, and each succeeding fiscal year, of the 46 amount of preschool foundation aid received by a school 47 district for a fiscal year in accordance with section 48 257.16, not more than five percent may be used by 49 the school district for administering the district’s 50 -8- HF2465.6104.S (1) 84 jh 8/ 58
approved local program. 1 NEW PARAGRAPH . h. For the fiscal year beginning 2 July 1, 2012, and each succeeding fiscal year, of 3 the amount of preschool foundation aid received by a 4 school district for a fiscal year in accordance with 5 section 257.16, not less than ninety-five percent 6 of the per pupil amount shall be passed through to 7 a community-based provider for each pupil enrolled 8 in the district’s approved local program. For the 9 fiscal year beginning July 1, 2011, and each succeeding 10 fiscal year, not more than five percent of the 11 amount of preschool foundation aid passed through 12 to a community-based provider may be used by the 13 community-based provider for administrative costs. 14 Sec. 23. NEW SECTION . 256G.5 Continued operation 15 and maintenance. 16 The board of regents and the university of northern 17 Iowa shall operate, maintain, staff, and fund the 18 research and development school known as the Malcolm 19 Price laboratory school located on the campus of the 20 university of northern Iowa in accordance with this 21 chapter through July 1, 2013, unless otherwise extended 22 by statute. 23 Sec. 24. Section 257.35, subsection 7, Code 24 Supplement 2011, is amended to read as follows: 25 7. Notwithstanding subsection 1, and in addition 26 to the reduction applicable pursuant to subsection 27 2, the state aid for area education agencies and the 28 portion of the combined district cost calculated for 29 these agencies for the fiscal year beginning July 1, 30 2012, and ending June 30, 2013, shall be reduced by 31 the department of management by ten fifteen million 32 dollars. The reduction for each area education agency 33 shall be prorated based on the reduction that the 34 agency received in the fiscal year beginning July 1, 35 2003. 36 Sec. 25. Section 261.93, Code 2011, is amended to 37 read as follows: 38 261.93 Program established —— who qualified. 39 1. An Iowa grant program is established. 40 2. a. A grant may be awarded to a resident of 41 Iowa who is admitted and in attendance as a full-time 42 or part-time resident student at an accredited higher 43 education institution and who establishes financial 44 need. 45 b. Top priority in awarding program grants shall 46 be given to a qualified student who is a resident of 47 Iowa; is under the age of twenty-six, or the age of 48 thirty if the student is a veteran who is eligible for 49 benefits, or has exhausted the benefits, under the 50 -9- HF2465.6104.S (1) 84 jh 9/ 58
federal Post-9/11 Veterans Educational Assistance Act 1 of 2008; is not a convicted felon as defined in section 2 910.15; and who meets any of the following criteria: 3 (1) Is the child of a peace officer, as defined 4 in section 97A.1, who is totally and permanently 5 disabled and who receives benefits under section 6 97A.6, subsection 5, or was killed in the line of duty 7 as determined by the board of trustees of the Iowa 8 department of public safety peace officers’ retirement, 9 accident, and disability system in accordance with 10 section 97A.6, subsection 16. 11 (2) Is the child of a police officer or a fire 12 fighter, as defined in section 411.1, who is totally 13 and permanently disabled and who receives benefits 14 under section 411.6, subsection 5, or was killed in the 15 line of duty as determined by the statewide fire and 16 police retirement system in accordance with section 17 411.6, subsection 15. 18 (3) Is the child of a sheriff or deputy sheriff 19 as defined in section 97B.49C, who is totally and 20 permanently disabled and who receives an in-service 21 disability retirement allowance under section 97B.50A, 22 subsection 2, or was killed in the line of duty as 23 determined by the Iowa public employees’ retirement 24 system in accordance with section 97B.52, subsection 2. 25 3. Grants awarded shall be distributed to the 26 appropriate accredited higher education institution for 27 payment of educational expenses, including tuition, 28 room, board, and mandatory fees, with any balance to 29 be distributed to the student for whom the grant is 30 awarded. 31 Sec. 26. Section 261.93A, Code 2011, is amended to 32 read as follows: 33 261.93A Appropriation —— percentages. 34 1. Of the funds appropriated to the college student 35 aid commission to be allocated for the Iowa grant 36 program for each fiscal year, thirty-seven moneys shall 37 be distributed for grants awarded to qualified students 38 who meet the criteria established pursuant to section 39 261.93, subsection 2, and the funds remaining shall be 40 distributed as follows: 41 a. Thirty-seven and six-tenths percent shall be 42 reserved for students attending regents institutions , 43 twenty-five . 44 b. Twenty-five and nine-tenths percent shall be 45 reserved for students attending community colleges , and 46 thirty-six . 47 c. Thirty-six and five-tenths percent shall be 48 reserved for students attending private colleges and 49 universities. 50 -10- HF2465.6104.S (1) 84 jh 10/ 58
2. Funds appropriated for the Iowa grant program 1 shall be used to supplement, not supplant, funds 2 appropriated for other existing programs at the 3 eligible institutions. 4 Sec. 27. Section 261.95, subsection 1, Code 2011, 5 is amended to read as follows: 6 1. The amount of a grant to a qualified full-time 7 student for an academic year shall be the as follows: 8 a. For a student who qualifies under section 9 261.93, subsection 2, paragraph “a” , the lesser of the 10 student’s financial need for that period or up to one 11 thousand dollars. 12 b. For a student who qualifies under section 13 261.93, subsection 2, paragraph “b” , the lesser of 14 the student’s financial need for that period or not 15 more than the resident tuition rate established for 16 institutions of higher learning under the control of 17 the state board of regents. 18 Sec. 28. Section 321.20B, subsection 6, Code 2011, 19 is amended to read as follows: 20 6. This section does not apply to a snowmobile or 21 all-terrain vehicle or to a motor vehicle identified in 22 section 321.18, subsections 1 through 6, and subsection 23 1, 2, 3, 4, 5, 6, or 8 . 24 Sec. 29. NEW SECTION . 327F.21 Railroad worker 25 walkways. 26 The state department of transportation shall adopt 27 rules requiring the provision of safe walkways for 28 railroad workers in areas where work is regularly 29 performed on the ground. 30 Sec. 30. Section 403.19, subsection 2, paragraph b, 31 subparagraph (2), subparagraph division (a), if enacted 32 by 2012 Iowa Acts, House File 2460, is amended to read 33 as follows: 34 (a) All or a portion of the taxes for the 35 instructional support program levy of a school 36 district shall be paid by the school district to the 37 municipality if the auditor, pursuant to subsection 11 , 38 certifies to the school district by July 1 the amount 39 of such levy that is necessary to pay the principal and 40 interest on bonds issued or other indebtedness incurred 41 by the municipality to finance an urban renewal project 42 if such bonds or indebtedness were issued or incurred 43 on or before April 24, 2012. Indebtedness incurred 44 after April 24, 2012, to refund bonds issued or other 45 indebtedness incurred on or before April 24, 2012, may 46 be included in the certification. Such school district 47 shall pay over the amount certified by November 1 and 48 May 1 of the fiscal year following certification to the 49 school district. The authority of a municipality to 50 -11- HF2465.6104.S (1) 84 jh 11/ 58
pay the amounts of principal and interest on such bonds 1 issued or other indebtedness incurred on or before 2 April 24, 2012, from sources other than the portion of 3 taxes described in subsection 2, paragraph “a” , shall 4 not exclude such amounts of principal and interest from 5 being deemed necessary for payment from the portion of 6 taxes described in subsection 2, paragraph “a” . 7 Sec. 31. Section 418.4, subsection 3, paragraph b, 8 as enacted by 2012 Iowa Acts, Senate File 2217, section 9 5, is amended to read as follows: 10 b. For projects proposing to use sales tax 11 increment revenues or approved by the board to use 12 sales tax increment revenues, the project, or an 13 earlier phase of the project, has been approved to 14 receive financial assistance in an amount equal to 15 at least twenty percent of the total project cost or 16 thirty million dollars, whichever is less, under a 17 financial assistance program administered by the United 18 States environmental protection agency, the federal 19 Water Resources Development Act , the federal Clean 20 Water Act as defined in section 455B.291, or other 21 federal program providing assistance specifically for 22 hazard mitigation. 23 Sec. 32. Section 422.11D, subsection 2, Code 2011, 24 is amended to read as follows: 25 2. An individual may claim a historic preservation 26 and cultural and entertainment district tax credit 27 allowed a partnership, limited liability company, S 28 corporation, estate, or trust electing to have the 29 income taxed directly to the individual. The amount 30 claimed by the individual shall be based upon the 31 pro rata share of the individual’s earnings of a 32 partnership, limited liability company, S corporation, 33 estate, or trust except when low-income housing tax 34 credits authorized under section 42 of the Internal 35 Revenue Code are used to assist in the financing 36 of the housing development in which case the amount 37 claimed by a partner if the business is a partnership, 38 a shareholder if the business is an S corporation, 39 or a member if the business is a limited liability 40 company shall be based on the amounts designated by 41 the eligible partnership, S corporation, or limited 42 liability company. For tax credits reserved for a 43 fiscal year beginning on or after July 1, 2012, the 44 amount claimed by a partner if the business is a 45 partnership, a shareholder if the business is an S 46 corporation, or a member if the business is a limited 47 liability company shall be based on the amounts 48 designated by the eligible partnership, S corporation, 49 or limited liability company. 50 -12- HF2465.6104.S (1) 84 jh 12/ 58
Sec. 33. Section 507.14, subsection 4, Code 2011, 1 is amended to read as follows: 2 4. Confidential documents, materials, information, 3 administrative or judicial orders, or other actions may 4 be disclosed to a regulatory official of any state, 5 federal agency, or foreign country provided that the 6 recipients are required, under their law, to maintain 7 their confidentiality. Confidential records may be 8 disclosed to the national association of insurance 9 commissioners , the international association of 10 insurance supervisors, and the bank for international 11 settlements provided that the association certifies 12 associations and bank certify by written statement that 13 the confidentiality of the records will be maintained. 14 Sec. 34. NEW SECTION . 514C.29 Services provided by 15 a doctor of chiropractic. 16 1. Notwithstanding the uniformity of treatment 17 requirements of section 514C.6, a policy, contract, or 18 plan providing for third-party payment or prepayment of 19 health or medical expenses shall not impose a copayment 20 or coinsurance amount on an insured for services 21 provided by a doctor of chiropractic licensed pursuant 22 to chapter 151 that is greater than the copayment 23 or coinsurance amount imposed on the insured for 24 services provided by a person engaged in the practice 25 of medicine and surgery or osteopathic medicine and 26 surgery under chapter 148 for the same or a similar 27 diagnosed condition even if a different nomenclature is 28 used to describe the condition for which the services 29 are provided. 30 2. This section applies to the following classes 31 of third-party payment provider policies, contracts, 32 or plans delivered, issued for delivery, continued, or 33 renewed in this state on or after July 1, 2012: 34 a. Individual or group accident and sickness 35 insurance providing coverage on an expense-incurred 36 basis. 37 b. An individual or group hospital or medical 38 service contract issued pursuant to chapter 509, 514, 39 or 514A. 40 c. An individual or group health maintenance 41 organization contract regulated under chapter 514B. 42 d. A plan established pursuant to chapter 509A for 43 public employees. 44 e. An organized delivery system licensed by the 45 director of public health. 46 3. This section shall not apply to accident-only, 47 specified disease, short-term hospital or medical, 48 hospital confinement indemnity, credit, dental, vision, 49 Medicare supplement, long-term care, basic hospital 50 -13- HF2465.6104.S (1) 84 jh 13/ 58
and medical-surgical expense coverage as defined 1 by the commissioner, disability income insurance 2 coverage, coverage issued as a supplement to liability 3 insurance, workers’ compensation or similar insurance, 4 or automobile medical payment insurance. 5 Sec. 35. Section 598.41, subsection 3, Code 2011, 6 is amended by adding the following new paragraph: 7 NEW PARAGRAPH . k. Whether a parent has allowed a 8 person custody or control of, or unsupervised access 9 to a child after knowing the person is required to 10 register or is on the sex offender registry as a sex 11 offender under chapter 692A. 12 Sec. 36. REPEAL. 2012 Iowa Acts, House File 2168, 13 section 5, is repealed. 14 Sec. 37. HOUSING ENTERPRISE ZONE TAX CREDIT 15 ISSUANCE. 16 1. Notwithstanding section 15E.193B, subsection 4, 17 the authority may issue a tax credit to an eligible 18 housing business for a project not completed within two 19 years from the time the business began construction if 20 a city failed to file the appropriate paperwork with 21 the authority requesting an extension for the project 22 pursuant to section 15E.193B, subsection 4. 23 2. The authorization described in subsection 1 only 24 applies to projects for which a city failed to file 25 an extension between January 1, 2007, and January 1, 26 2008, and only to benefits earned for a project between 27 February 8, 2005, and February 8, 2008. 28 Sec. 38. CODE EDITOR DIRECTIVE. Sections 572.1, 29 572.8, 572.10, 572.13, 572.18, 572.22, and 572.24, Code 30 and Code Supplement 2011, as amended by 2012 Iowa Acts, 31 House File 675, sections 2, 4, 6, 8, 15, 16, and 18, if 32 enacted, are amended as follows: 33 1. By striking from the sections the words “state 34 construction registry” and inserting in lieu thereof 35 the words “mechanics’ notice and lien registry”. 36 Sec. 39. CODE EDITOR DIRECTIVE. Sections 572.13A, 37 572.13B, and 572.34, if enacted by 2012 Iowa Acts, 38 House File 675, sections 9, 10, and 25, are amended as 39 follows: 40 1. By striking from the sections the words “state 41 construction registry” and inserting in lieu thereof 42 the words “mechanics’ notice and lien registry”. 43 Sec. 40. EFFECTIVE UPON ENACTMENT. The following 44 provision or provisions of this division of this Act, 45 being deemed of immediate importance, take effect upon 46 enactment: 47 1. The section of this division of this Act 48 enacting section 256C.4, subsection 1, paragraphs “g” 49 and “h”. 50 -14- HF2465.6104.S (1) 84 jh 14/ 58 #1. #1.
2. The section of this division of this Act 1 amending section 418.4, subsection 3, paragraph “b”, as 2 enacted by 2012 Iowa Acts, Senate File 2217, section 5. 3 3. The section of this division of this Act 4 amending 2012 Iowa Acts, Senate File 2289. > 5 4. The section of this division of this Act 6 amending 2010 Iowa Acts, chapter 1193, section 29, 7 subsection 2, as enacted by 2011 Iowa Acts, chapter 8 127, section 54. 9 5. The section of this division of this Act 10 amending 2007 Iowa Acts, chapter 219, section 2, 11 subsection 2, paragraph a, as enacted by 2011 Iowa 12 Acts, chapter 133, section 32. 13 6. The section of this division of this Act 14 authorizing expenditures by the attorney general’s 15 office. 16 Sec. 41. EFFECTIVE DATE. The sections of this 17 division of this Act amending sections 572.1, 572.8, 18 572.10, 572.13, 572.13A, 572.13B, 572.18, 572.22, 19 572.24, and 572.34, take effect January 1, 2013. 20 Sec. 42. RETROACTIVE APPLICABILITY. The following 21 provision or provisions of this division of this Act 22 apply retroactively to April 19, 2012: 23 1. The section of this division of this Act 24 amending section 418.4, subsection 3, paragraph “b”, as 25 enacted by 2012 Iowa Acts, Senate File 2217, section 5. 26 Sec. 43. RETROACTIVE APPLICABILITY. The following 27 provision or provisions of this division of this Act 28 apply retroactively to April 12, 2012: 29 1. The section of this division of this Act 30 amending 2012 Iowa Acts, Senate File 2289. 31 DIVISION III 32 CORRECTIVE PROVISIONS 33 Sec. 44. Section 9B.2, subsection 10, paragraph a, 34 if enacted by 2012 Iowa Acts, Senate File 2265, section 35 2, is amended to read as follows: 36 a. “Personal appearance” means an act of a party 37 to physically appear within the presence of a notary 38 public notarial officer at the time the notarization 39 occurs notarial act is performed . 40 Sec. 45. Section 105.2, subsection 8, Code 41 Supplement 2011, as amended by 2012 Iowa Acts, House 42 File 2285, section 1, if enacted, is amended to read 43 as follows: 44 8. “Hydronic” means a heating or cooling system 45 that transfers heating or cooling by circulating fluid 46 through a closed system, including boilers, pressure 47 vessels, refrigerated equipment in connection with 48 chilled water systems, all steam piping, hot or chilled 49 water piping together with all control devices and 50 -15- HF2465.6104.S (1) 84 jh 15/ 58
accessories, installed as part of, or in connection 1 with, any heating or cooling system or appliance whose 2 primary purpose is to provide comfort using a liquid, 3 water, or steam as the heating or cooling media. 4 “Hydronic” includes all low-pressure and high-pressure 5 systems and all natural, propane, liquid propane, or 6 other gas lines associated with any component of a 7 hydronic system. For purposes of this definition, 8 “primary purpose is to provide comfort” means a system 9 or appliance in which at least fifty-one percent of 10 the capacity generated by its operation, on an annual 11 average, is dedicated to comfort heating or cooling. 12 Sec. 46. Section 135.156E, subsection 1, paragraph 13 b, if enacted by 2012 Iowa Acts, Senate File 2318, 14 section 14, is amended to read as follows: 15 b. Require authentication controls to verify the 16 identify identity and role of the participant using the 17 Iowa health information network. 18 Sec. 47. Section 135C.6, subsection 8, paragraphs a 19 and b, Code 2011, as amended by 2012 Iowa Acts, Senate 20 File 2247, section 15, are amended to read as follows: 21 a. Residential programs providing care to not more 22 than four individuals and receiving moneys appropriated 23 to the department of human services under provisions of 24 a federally approved home and community-based services 25 waiver for persons with an intellectual disabilities 26 disability or other medical assistance program under 27 chapter 249A . In approving a residential program under 28 this paragraph, the department of human services shall 29 consider the geographic location of the program so as 30 to avoid an overconcentration of such programs in an 31 area. In order to be approved under this paragraph, a 32 residential program shall not be required to involve 33 the conversion of a licensed residential care facility 34 for persons with an intellectual disability. 35 b. Not more than forty residential care facilities 36 for persons with an intellectual disability that are 37 licensed to serve not more than five individuals may 38 be authorized by the department of human services 39 to convert to operation as a residential program 40 under the provisions of a medical assistance home and 41 community-based services waiver for persons with an 42 intellectual disabilities disability . A converted 43 residential program operating under this paragraph 44 is subject to the conditions stated in paragraph “a” 45 except that the program shall not serve more than five 46 individuals. 47 Sec. 48. Section 144D.3, subsection 4, as enacted 48 by 2012 Iowa Acts, House File 2165, section 4, is 49 amended to read as follows: 50 -16- HF2465.6104.S (1) 84 jh 16/ 58
4. In the absence of actual notice of the 1 revocation of a POST form, a health care provider, 2 hospital, health care facility, or any other person who 3 complies with a POST form shall not be subject to civil 4 or criminal liability or professional disciplinary 5 action for actions taken under this chapter which are 6 in accordance with reasonable medical standards. A 7 health care provider, hospital, health care facility, 8 or other person against whom criminal or civil 9 liability or professional disciplinary action is 10 asserted because of conduct in compliance with this 11 chapter may interpose the restriction on liability in 12 this paragraph subsection as an absolute defense. 13 Sec. 49. Section 152B.2, subsection 1, paragraph 14 a, subparagraph (2), Code 2011, as amended by 2012 15 Iowa Acts, Senate File 2248, section 2, if enacted, is 16 amended to read as follows: 17 (2) Direct and indirect respiratory care services 18 including but not limited to the administration of 19 pharmacological and diagnostic and therapeutic agents 20 related to respiratory care procedures necessary to 21 implement a treatment, disease prevention, pulmonary 22 rehabilitative, or diagnostic regimen prescribed by a 23 licensed physician , or surgeon , or a qualified health 24 care professional prescriber. 25 Sec. 50. Section 152B.3, subsection 1, unnumbered 26 paragraph 1, Code 2011, as amended by 2012 Iowa Acts, 27 Senate File 2248, section 5, if enacted, is amended to 28 read as follows: 29 The performance of respiratory care shall be 30 in accordance with the prescription of a licensed 31 physician , or surgeon , or a qualified health care 32 professional prescriber and includes but is not limited 33 to the diagnostic and therapeutic use of the following: 34 Sec. 51. Section 152B.3, subsection 2, Code 2011, 35 as amended by 2012 Iowa Acts, Senate File 2248, section 36 6, if enacted, is amended to read as follows: 37 2. A respiratory care practitioner may transcribe 38 and implement a written or verbal order from a licensed 39 physician , or surgeon , or a qualified health care 40 professional prescriber pertaining to the practice of 41 respiratory care. 42 Sec. 52. Section 152B.4, Code 2011, as amended 43 by 2012 Iowa Acts, Senate File 2248, section 7, if 44 enacted, is amended to read as follows: 45 152B.4 Location of respiratory care. 46 The practice of respiratory care may be performed 47 in a hospital as defined in section 135B.1, subsection 48 3 , and other settings where respiratory care is to 49 be provided in accordance with a prescription of a 50 -17- HF2465.6104.S (1) 84 jh 17/ 58
licensed physician , or surgeon , or a qualified health 1 care professional prescriber. Respiratory care may 2 be provided during transportation of a patient and 3 under circumstances where an emergency necessitates 4 respiratory care. 5 Sec. 53. Section 161A.63, Code 2011, as amended 6 by 2012 Iowa Acts, Senate File 2311, section 16, if 7 enacted, is amended to read as follows: 8 161A.63 Right of purchaser of agricultural land to 9 obtain information. 10 A prospective purchaser of an interest in 11 agricultural land located in this state is entitled 12 to obtain from the seller, or from the office of the 13 soil and water conservation district in which the land 14 is located, a copy of the most recently updated farm 15 unit soil conservation plan, developed pursuant to 16 section 161A.62, subsection 2 , which are is applicable 17 to the agricultural land proposed to be purchased. A 18 prospective purchaser of an interest in agricultural 19 land located in this state is entitled to obtain 20 additional copies of either or both of the documents 21 document referred to in this section from the office of 22 the soil and water conservation district in which the 23 land is located, promptly upon request, at a fee not to 24 exceed the cost of reproducing them. All persons who 25 identify themselves to the commissioners or staff of 26 a soil and water conservation district as prospective 27 purchasers of agricultural land in the district shall 28 be given information, prepared in accordance with 29 rules of the department, which clearly explains the 30 provisions of section 161A.76 . 31 Sec. 54. Section 203C.14, Code 2011, as amended 32 by 2012 Iowa Acts, Senate File 2311, section 107, if 33 enacted, is amended to read as follows: 34 203C.14 Suit —— claims —— notice of revocation. 35 1. A person injured by the breach of an obligation 36 of a warehouse operator, for the performance of which a 37 bond on agricultural products other than bulk grain, a 38 deficiency bond, or an irrevocable letter of credit has 39 been given under any of the provisions of this chapter , 40 may sue on the bond on agricultural products other than 41 bulk grain, deficiency bond, or irrevocable letter of 42 credit in the person’s own name in a court of competent 43 jurisdiction to recover any damages the person has 44 sustained by reason of the breach. 45 2. a. Upon the cessation of a warehouse operator’s 46 license due to revocation, cancellation, or expiration, 47 a claim against the warehouse operator arising 48 under this chapter shall be made in writing with 49 the warehouse operator, with the issuer of a bond 50 -18- HF2465.6104.S (1) 84 jh 18/ 58
on agricultural products other than bulk grain, a 1 deficiency bond, or an irrevocable letter of credit, 2 and, if the claim relates to bulk grain, with the 3 department. The claim must be made within one hundred 4 twenty days after the cessation of the license. The 5 failure to make a timely claim relieves the issuer 6 and, if the claim relates to bulk grain, the grain 7 depositors and sellers indemnity fund provided in 8 chapter 203D of all obligations to the claimant. 9 3. b. Upon revocation of a warehouse license, the 10 department shall cause notice of the revocation to be 11 published once each week for two consecutive weeks 12 in a newspaper of general circulation in each of the 13 counties in which the licensee maintains a business 14 location and in a newspaper of general circulation 15 within the state. The notice shall state the name and 16 address of the warehouse operator and the effective 17 date of revocation. The notice shall also state that 18 any claims against the warehouse operator shall be made 19 in writing and sent by ordinary mail to the warehouse 20 operator, to the issuer of a bond on agricultural 21 products other than bulk grain, deficiency bond, or an 22 irrevocable letter of credit, and to the department 23 within one hundred twenty days after revocation, and 24 the notice shall state that the failure to make a 25 timely claim does not relieve the warehouse operator 26 from liability to the claimant. 27 c. This paragraph subsection does not apply if 28 a receiver is appointed as provided in this chapter 29 pursuant to a petition which is filed by the department 30 prior to the expiration of one hundred twenty days 31 after revocation, termination, or cancellation 32 cessation of warehouse operator’s license. 33 Sec. 55. Section 249A.12, subsection 5, paragraph 34 a, unnumbered paragraph 1, Code 2011, as amended by 35 2012 Iowa Acts, Senate File 2247, section 101, is 36 amended to read as follows: 37 The mental health and disability services commission 38 shall recommend to the department the actions necessary 39 to assist in the transition of individuals being served 40 in an intermediate care facility for persons with 41 an intellectual disability, who are appropriate for 42 the transition, to services funded under a medical 43 assistance home and community-based services waiver 44 for persons with an intellectual disability in a 45 manner which maximizes the use of existing public and 46 private facilities. The actions may include but are 47 not limited to submitting any of the following or 48 a combination of any of the following as a request 49 for a revision of the medical assistance home and 50 -19- HF2465.6104.S (1) 84 jh 19/ 58
community-based services waiver for persons with an 1 intellectual disabilities disability : 2 Sec. 56. Section 261.115, subsection 3, paragraphs 3 c and d, if enacted by 2012 Iowa Acts, House File 2458, 4 section 1, are amended to read as follows: 5 c. Complete their the residency program requirement 6 with an Iowa-based residency program. 7 d. Within nine months of graduating from their the 8 residency program and receiving a permanent license in 9 accordance with paragraph “b” , engage in the full-time 10 practice of medicine and surgery or osteopathic 11 medicine and surgery specializing in family medicine, 12 pediatrics, psychiatry, internal medicine, or general 13 surgery for a period of sixty consecutive months in the 14 service commitment area specified under subsection 6, 15 unless the loan repayment recipient receives a waiver 16 from the commission to complete the months of practice 17 required under the agreement in another service 18 commitment area pursuant to subsection 6. 19 Sec. 57. Section 261.115, subsection 8, if enacted 20 by 2012 Iowa Acts, House File 2458, section 1, is 21 amended to read as follows: 22 8. Part-time practice —— agreement amended. A 23 person who entered into an agreement pursuant to 24 subsection 3 may apply to the commission to amend the 25 agreement to allow the person to engage in less than 26 the full-time practice specified in the agreement and 27 under subsection 3, paragraph “d” . If the commission 28 determines exceptional circumstances exist, the 29 commission and the person may consent to amend the 30 agreement under which the person shall engage in less 31 than full-time practice of medicine and surgery or 32 osteopathic medicine and surgery specializing in family 33 medicine, pediatrics, psychiatry, internal medicine, 34 or general surgery in a service commitment area for 35 an extended period of part-time practice determined 36 by the commission to be proportional to the amount 37 of full-time practice remaining under the original 38 agreement. 39 Sec. 58. Section 261.115, subsection 9, paragraph 40 b, if enacted by 2012 Iowa Acts, House File 2458, 41 section 1, is amended to read as follows: 42 b. Except for a postponement under paragraph “a” , 43 subparagraph (6), an obligation to engage in practice 44 under an agreement entered into pursuant to subsection 45 3, shall not be postponed for more than two years from 46 the time the full-time practice was to have commenced 47 under the agreement. 48 Sec. 59. Section 273.2, subsection 3, Code 49 Supplement 2011, as amended by 2012 Iowa Acts, Senate 50 -20- HF2465.6104.S (1) 84 jh 20/ 58
File 2203, section 38, if enacted, is amended to read 1 as follows: 2 3. The area education agency board shall furnish 3 educational services and programs as provided in 4 sections section 273.1, this section, sections 273.3 5 to 273.9, and chapter 256B to the pupils enrolled 6 in public or nonpublic schools located within its 7 boundaries which are on the list of accredited schools 8 pursuant to section 256.11 . The programs and services 9 provided shall be at least commensurate with programs 10 and services existing on July 1, 1974. The programs 11 and services provided to pupils enrolled in nonpublic 12 schools shall be comparable to programs and services 13 provided to pupils enrolled in public schools within 14 constitutional guidelines. 15 Sec. 60. Section 321.188, subsection 6, paragraph 16 c, if enacted by 2012 Iowa Acts, House File 2403, 17 section 1, is amended to read as follows: 18 c. An applicant who obtains a skills test waiver 19 under this subsection shall take and successfully pass 20 the knowledge test required pursuant to subsection 2 1 . 21 Sec. 61. Section 321.323A, subsection 3, paragraph 22 c, subparagraph (1), if enacted by 2012 Iowa Acts, 23 House File 2228, section 3, is amended to read as 24 follows: 25 (1) For a violation causing damage to the property 26 of another person, but not resulting in bodily injury 27 to or death of to another person, the department shall 28 suspend the violator’s driver’s license or operating 29 privileges for ninety days. 30 Sec. 62. Section 321.457, subsection 2, paragraph 31 n, subparagraph (4), if enacted by 2012 Iowa Acts, 32 House File 2428, section 1, is amended to read as 33 follows: 34 (4) For purposes of this paragraph “n” , “full 35 trailer” means as defined in 49 C.F.R. § 390 390.5 . 36 Sec. 63. Section 321I.7, subsection 3, Code 2011, 37 as amended by 2012 Iowa Acts, House File 2467, section 38 39, is amended to read as follows: 39 3. Duplicate registrations may be issued by a 40 county recorder or a license agent and upon the payment 41 of a five dollar fee plus a writing fee as provided in 42 section 321I.29. 43 Sec. 64. Section 322.5, subsection 6, paragraph b, 44 subparagraph (2), if enacted by 2012 Iowa Acts, Senate 45 File 2249, section 4, is amended to read as follows: 46 (2) The state in which the person is licensed as 47 a motor vehicle dealer allows a motor vehicle dealer 48 licensed in Iowa to be issued a permit substantially 49 similar to the temporary permit authorized under this 50 -21- HF2465.6104.S (1) 84 jh 21/ 58
section subsection . 1 Sec. 65. Section 326.3, subsection 19, if enacted 2 by 2012 Iowa Acts, Senate File 2216, section 18, is 3 amended to read as follows: 4 19. “Operational records” means source documents 5 that evidence distance traveled by a fleet in each 6 member jurisdiction, such as furl fuel reports, trip 7 sheets, and driver logs, including those which may 8 be generated through on-board devices and maintained 9 electronically, as required by the audit procedures 10 manual. 11 Sec. 66. Section 418.4, subsection 1, paragraph b, 12 if enacted by 2012 Iowa Acts, Senate File 2217, section 13 5, is amended to read as follows: 14 b. A governmental entity as defined in section 15 418.1, subsection 4, paragraph “c” , shall have the 16 power to construct, acquire, own, repair, improve, 17 operate, and maintain a project, may sue and be sued, 18 contract, and acquire and hold real and personal 19 property, subject to the limitation in paragraph “c” , 20 and shall have such other powers as may be included in 21 the chapter 28E agreement. Such a governmental entity 22 may contract with a city or the county participating in 23 the chapter 28E agreement to perform any governmental 24 service, activity, or undertaking that the city or 25 county is authorized by law to perform, including but 26 not limited to contracts for administrative services. 27 Sec. 67. Section 418.5, subsection 7, if enacted by 28 2012 Iowa Acts, Senate File 2217, section 6, is amended 29 to read as follows: 30 7. A majority of the board voting members 31 constitutes a quorum. 32 Sec. 68. Section 418.9, subsection 2, paragraph g, 33 if enacted by 2012 Iowa Acts, Senate File 2217, section 34 10, is amended to read as follows: 35 g. Whether the project plan is consistent with 36 the applicable comprehensive , countywide emergency 37 operations plan in effect and other applicable local 38 hazard mitigation plans. 39 Sec. 69. Section 504.719, subsection 3, as enacted 40 by 2012 Iowa Acts, Senate File 2260, section 8, is 41 amended to read as follows: 42 3. An inspector may, but is not required to, be a 43 director, member of a designated body, member, officer, 44 or employee of the corporation. A person who is a 45 candidate for an office to be filled at the meeting 46 shall not be an inspector at that meeting. 47 Sec. 70. Section 508.37, subsection 5, paragraph c, 48 Code 2011, as amended by 2012 Iowa Acts, Senate File 49 2203, section 105, if enacted, is amended to read as 50 -22- HF2465.6104.S (1) 84 jh 22/ 58
follows: 1 c. The adjusted premiums for a policy providing 2 term insurance benefits by rider or supplemental policy 3 provision shall be equal to (1) the adjusted premiums 4 for an otherwise similar policy issued at the same age 5 without such term insurance benefits, increased during 6 the period for which premiums for such term insurance 7 benefits are payable, by (2) the adjusted premiums 8 for such term insurance, the foregoing items (1) and 9 (2) being calculated separately and as specified in 10 paragraphs “a” and “b” of this subsection except that, 11 for the purposes of of paragraph “a” , subparagraph 12 (1), subparagraph divisions (b), (c), and (d), the 13 amount of insurance or equivalent uniform amount of 14 insurance used in the calculation of the adjusted 15 premiums referred to in item (2) in this paragraph 16 shall be equal to the excess of the corresponding 17 amount determined for the entire policy over the amount 18 used in the calculation of the adjusted premiums in 19 item (1) in this paragraph. 20 Sec. 71. Section 515I.1, subsection 2, if enacted 21 by 2012 Iowa Acts, House File 2145, section 1, is 22 amended to read as follows: 23 2. This division chapter shall be liberally 24 construed to promote these purposes. 25 Sec. 72. Section 536A.10, Code 2011, as amended 26 by 2012 Iowa Acts, Senate File 2203, section 139, if 27 enacted, is amended to read as follows: 28 536A.10 Issuance of license. 29 1. If The superintendent shall approve the 30 application and issue to the applicant a license 31 to engage in the industrial loan business in 32 accordance with the provisions of this chapter , if the 33 superintendent shall find: 34 a. That the financial responsibility, experience, 35 character and general fitness of the applicant and 36 of the officers thereof are such as to command the 37 confidence of the community, and to warrant the belief 38 that the business will be operated honestly, fairly and 39 efficiently within the purpose of this chapter ; 40 b. That a reasonable necessity exists for a new 41 industrial loan company in the community to be served; 42 c. That the applicant has available for the 43 operation of the business at the specified location 44 paid-in capital and surplus as required by section 45 536A.8 ; and 46 d. That the applicant is a corporation organized 47 for pecuniary profit under the laws of the state of 48 Iowa. 49 2. The superintendent shall approve the application 50 -23- HF2465.6104.S (1) 84 jh 23/ 58
and issue to the applicant a license to engage in 1 the industrial loan business in accordance with the 2 provisions of this chapter . The superintendent shall 3 approve or deny an application for a license within one 4 hundred twenty days from the date of the filing of such 5 application. 6 Sec. 73. Section 602.9202, subsection 4, Code 2011, 7 as amended by 2012 Iowa Acts, Senate File 2285, section 8 106, is amended to read as follows: 9 4. “Senior judge retirement age” means seventy-eight 10 years of age or, if the senior judge is reappointed as 11 a senior judge for an additional one-year term upon 12 attaining seventy-eight years of age , and then to a 13 succeeding one-year term, pursuant to section 602.9203 , 14 eighty years of age. 15 Sec. 74. Section 617.11, subsection 3, unnumbered 16 paragraph 1, if enacted by 2012 Iowa Acts, House File 17 2370, section 1, is amended to read as follows: 18 If a claim of interest against the property is 19 acquired prior to the indexing of a petition or 20 municipal infraction citation affecting real estate 21 and filed by a city and such claim is not indexed or 22 filed of record prior to the indexing of the petition 23 or citation, it is subject to the pending action 24 as provided in subsection 1, unless either of the 25 following occurs: 26 Sec. 75. EFFECTIVE DATE. The section of this 27 division of this Act amending section 9B.2, subsection 28 10, paragraph a, takes effect January 1, 2013. 29 Sec. 76. EFFECTIVE UPON ENACTMENT. The section 30 of this division of this Act amending section 105.2, 31 subsection 8, being deemed of immediate importance, 32 takes effect upon enactment. 33 Sec. 77. RETROACTIVE APPLICABILITY. The section 34 of this division of this Act amending section 105.2, 35 subsection 8, applies retroactively to the effective 36 date of 2012 Iowa Acts, House File 2285. 37 Sec. 78. EFFECTIVE UPON ENACTMENT. The section of 38 this division of this Act amending section 135.156E, 39 subsection 1, paragraph b, being deemed of immediate 40 importance, takes effect upon enactment. 41 Sec. 79. RETROACTIVE APPLICABILITY. The section of 42 this division of this Act amending section 135.156E, 43 subsection 1, paragraph b, applies retroactively to the 44 effective date of 2012 Iowa Acts, Senate File 2318. 45 Sec. 80. EFFECTIVE UPON ENACTMENT. The section 46 of this division of this Act amending section 322.5, 47 subsection 6, paragraph “b”, subparagraph (2), being 48 deemed of immediate importance, takes effect upon 49 enactment. 50 -24- HF2465.6104.S (1) 84 jh 24/ 58
Sec. 81. RETROACTIVE APPLICABILITY. The section 1 of this division of this Act amending section 322.5, 2 subsection 6, paragraph “b”, subparagraph (2), applies 3 retroactively to the effective date of 2012 Iowa Acts, 4 Senate File 2249. 5 Sec. 82. EFFECTIVE UPON ENACTMENT. The sections 6 of this division of this Act amending section 418.4, 7 subsection 1, paragraph b, section 418.5, subsection 8 7, and section 418.9, subsection 2, paragraph g, 9 being deemed of immediate importance, take effect upon 10 enactment. 11 Sec. 83. RETROACTIVE APPLICABILITY. The sections 12 of this division of this Act amending section 418.4, 13 subsection 1, paragraph b, section 418.5, subsection 14 7, and section 418.9, subsection 2, paragraph g, apply 15 retroactively to the effective date of 2012 Iowa Acts, 16 Senate File 2217. 17 Sec. 84. EFFECTIVE UPON ENACTMENT. The section 18 of this division of this Act amending section 515I.1, 19 subsection 2, being deemed of immediate importance, 20 takes effect upon enactment. 21 Sec. 85. RETROACTIVE APPLICABILITY. The section 22 of this division of this Act amending section 515I.1, 23 subsection 2, applies retroactively to the effective 24 date of 2012 Iowa Acts, House File 2145. 25 DIVISION IV 26 CARRY FORWARD APPROPRIATIONS 27 Sec. 86. IOWA STATE MEMORIAL —— RESTORATION. There 28 is appropriated from the general fund of the state to 29 the department of cultural affairs for the fiscal year 30 beginning July 1, 2011, and ending June 30, 2012, the 31 following amount, or so much thereof as is necessary, 32 to be used for the purposes designated: 33 For the preservation and restoration of the Iowa 34 state memorial at Vicksburg national military park: 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 320,000 36 Notwithstanding section 8.33, moneys appropriated in 37 this section that remain unencumbered or unobligated 38 at the close of the fiscal year shall not revert but 39 shall remain available for expenditure for the purposes 40 designated until the close of the fiscal year that 41 begins July 1, 2013. 42 Sec. 87. LABOR MANAGEMENT COUNCILS. 43 1. There is appropriated from the general fund of 44 the state to the department of workforce development 45 for the fiscal year beginning July 1, 2011, and ending 46 June 30, 2012, the following amounts, or so much 47 thereof as is necessary, to be used for the purposes 48 designated: 49 a. For support of a labor management council that 50 -25- HF2465.6104.S (1) 84 jh 25/ 58
has been in existence for at least 20 years and is 1 located in a county with a population of more than 2 93,650 and less than 93,700: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23,000 4 b. For support of a labor management council that 5 has been in existence for at least 20 years and is 6 located in a county with a population of more than 7 165,200 and less than 165,250: 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,000 9 2. Notwithstanding section 8.33, moneys 10 appropriated in this section that remain unencumbered 11 or unobligated at the close of the fiscal year shall 12 not revert but shall remain available for expenditure 13 for the purposes designated until the close of the 14 succeeding fiscal year. 15 Sec. 88. MALCOLM PRICE LABORATORY SCHOOL. 16 1. INTERIM STUDY. 17 a. The legislative council is requested to 18 establish an interim study committee for the 2012 19 legislative interim to study the method of education 20 and training persons who are attending an institution 21 under the control of the board of regents with the 22 intent to become a prekindergarten through grade twelve 23 school educator. The study shall include but is not 24 limited to: 25 (1) A review and analysis of the educational 26 methods used in a laboratory school, such as the 27 Malcolm Price laboratory school on the campus of 28 the university of northern Iowa, to enhance the 29 preparation, training, and professional competence of 30 the educators in this state. 31 (2) A review and analysis of the education methods, 32 which are alternatives to those applied in a laboratory 33 school, used to enhance the preparation, training, and 34 professional competence of the educators in this state. 35 (3) A comprehensive financial analysis of the costs 36 of the methods presented for review and analysis under 37 this lettered paragraph. 38 (4) Such other matters as the legislative members 39 of the committee determine are in the best interest of 40 the state to enhance the preparation and professional 41 competence of the educators in this state. 42 b. In addition to legislative members, the 43 membership of the interim study committee shall include 44 the following public members: 45 (1) Three persons with expertise in the 46 preparation, training, and professional competence of 47 prekindergarten through grade twelve educators. One 48 member shall be appointed by the board of education. 49 One member shall be appointed by the board of regents. 50 -26- HF2465.6104.S (1) 84 jh 26/ 58
One member shall be appointed by the dean of the 1 department of education at the university of northern 2 Iowa. 3 (2) Three public members appointed by the 4 legislative council including one person who is a 5 graduate of the Malcolm Price laboratory school on the 6 university of northern Iowa campus, one person who is 7 a prekindergarten through grade twelve educator in the 8 Cedar Falls community school district, and one person 9 who is an administrator of a prekindergarten through 10 grade twelve school in the Cedar Falls community school 11 district. 12 c. The committee shall meet at least twice during 13 the 2012 legislative interim and shall submit findings 14 and any recommendations in a report for consideration 15 during the 2013 session of the general assembly. 16 2. APPROPRIATION. There is appropriated from 17 the general fund of the state to the state board of 18 regents for the fiscal year beginning July 1, 2011, and 19 ending June 30, 2012, the following amount, or so much 20 thereof as is necessary, to be used for the purposes 21 designated: 22 For the Malcolm Price laboratory school at the 23 university of northern Iowa during the fiscal year 24 beginning July 1, 2012: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 26 Notwithstanding section 8.33, moneys appropriated in 27 this subsection that remain unencumbered or unobligated 28 at the close of the fiscal year shall not revert but 29 shall remain available for expenditure for the purposes 30 designated until the close of the succeeding fiscal 31 year. 32 Sec. 89. DEPARTMENT OF NATURAL RESOURCES —— 33 ECONOMIC EMERGENCY FUND. There is appropriated from 34 the Iowa economic emergency fund to the department of 35 natural resources for the fiscal year beginning July 1, 36 2011, and ending June 30, 2012, the following amount, 37 or so much thereof as is necessary, to be used for the 38 purposes designated, notwithstanding section 8.55, 39 subsection 1: 40 For the repair of damages due to the flooding of the 41 Missouri river during the calendar year 2011 in the 42 Lewis and Clark, lake Manawa, and Wilson island state 43 parks and recreation area: 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,865,743 45 For purposes of section 8.33, unless specifically 46 provided otherwise, unencumbered or unobligated 47 moneys remaining from the appropriation made in this 48 section shall not revert but shall remain available 49 for expenditure for the purposes designated until the 50 -27- HF2465.6104.S (1) 84 jh 27/ 58
close of the fiscal year that ends two years after the 1 end of the fiscal year for which the appropriation is 2 made. However, if the project or projects for which 3 the appropriation was made are completed in an earlier 4 fiscal year, unencumbered or unobligated moneys shall 5 revert at the close of that same fiscal year. 6 Sec. 90. STATEWIDE FIRE AND POLICE RETIREMENT 7 SYSTEM FUND —— APPROPRIATION. 8 1. There is appropriated from the general fund 9 of the state for deposit in the statewide fire and 10 police retirement fund created in section 411.8, for 11 the fiscal year beginning July 1, 2011, and ending June 12 30, 2012, the following amount to be credited to the 13 retirement fund in the succeeding fiscal year: 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000,000 15 2. Moneys appropriated by the state pursuant to 16 this section shall not be used to reduce the normal 17 rate of contribution of any city below 17 percent. 18 3. Notwithstanding section 8.33, moneys 19 appropriated in this section that remain unencumbered 20 or unobligated at the close of the fiscal year shall 21 not revert but shall remain available for expenditure 22 for the purposes designated until expended. 23 Sec. 91. PUBLIC SAFETY TRAINING AND FACILITIES TASK 24 FORCE. 25 1. a. There is appropriated from the general fund 26 of the state to the department of public safety for the 27 fiscal period beginning July 1, 2011, and ending June 28 30, 2012, the following amount, or so much thereof as 29 is necessary, to be used for the purposes designated: 30 For providing administrative support for the public 31 safety training and facilities task force established 32 by this section: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 50,000 34 b. Notwithstanding section 8.33, moneys 35 appropriated in this subsection that remain 36 unencumbered or unobligated at the close of the fiscal 37 year shall not revert but shall remain available for 38 expenditure for the purposes designated until the close 39 of the succeeding fiscal year. 40 2. A public safety training and facilities task 41 force is established. The department of public safety 42 shall provide administrative support for the task 43 force. 44 3. The task force shall consist of the following 45 members: 46 a. One member appointed by the Iowa peace officers 47 association. 48 b. One member appointed by the Iowa state sheriff’s 49 and deputies association. 50 -28- HF2465.6104.S (1) 84 jh 28/ 58
c. One member appointed by the Iowa police chiefs 1 association. 2 d. One member who is a fire chief appointed by the 3 Iowa fire chiefs association. 4 e. One member who is a fire chief appointed by the 5 Iowa professional fire chiefs association. 6 f. One member who is the chief of the Iowa fire 7 service training bureau or the chief’s designee. 8 g. Two members who are representatives of the fire 9 service appointed by the Iowa firefighters association. 10 h. The administrative head of the homeland security 11 and emergency management division of the department 12 of public defense, or its successor agency, or the 13 administrative head’s designee. 14 i. The adjutant general of the department of public 15 defense or the adjutant general’s designee. 16 j. The director of the Iowa law enforcement academy 17 or the director’s designee. 18 k. The commissioner of public safety or the 19 commissioner’s designee. 20 l. Two members who are appointed by the Iowa 21 professional firefighters. 22 m. The state fire marshal or the state fire 23 marshal’s designee. 24 n. The director of the department of corrections or 25 the director’s designee. 26 o. One member appointed by the chief of the bureau 27 of emergency medical services of the Iowa department 28 of public health. 29 p. One member appointed by the Iowa emergency 30 medical services association. 31 q. One member appointed by the Iowa state police 32 association. 33 r. One member appointed by the state police 34 officers council who is representing peace officers 35 within the department of public safety. 36 s. One member appointed by the state police 37 officers council who is representing employees of the 38 department of natural resources. 39 t. One member who is the chief of the law 40 enforcement bureau of the department of natural 41 resources or the chief’s designee. 42 u. One member appointed by the governor who 43 is a public member who has no personal interest 44 or occupational responsibilities in the area of 45 responsibility given to the task force and represents 46 the interests of the public in general. 47 v. One member appointed by the collective 48 bargaining unit that represents the largest number of 49 employees in the department of corrections. 50 -29- HF2465.6104.S (1) 84 jh 29/ 58
w. One member appointed by the collective 1 bargaining unit that represents the largest number of 2 jailers and dispatchers in this state. 3 x. One member appointed by the Iowa association of 4 community college presidents. 5 y. One member who is an employee of the state 6 department of transportation serving in a law 7 enforcement capacity appointed by the director of 8 transportation. 9 4. The members of the task force shall select 10 one chairperson and one vice chairperson. The vice 11 chairperson shall preside in the absence of the 12 chairperson. Section 69.16A shall apply to the 13 appointed members of the task force. 14 5. The task force shall consider and develop 15 strategies relating to public safety training 16 facility governance with the goal of all public safety 17 disciplines being represented. Each public safety 18 discipline shall advise the task force by developing 19 individual training policies as determined by the 20 discipline’s governing bodies. The task force shall 21 also develop a proposal for a joint public safety 22 training facility, a budget for construction and future 23 operation of this facility, and potential locations, 24 that are centrally located in this state, for the 25 facility. 26 6. a. The task force shall provide interim reports 27 to the general assembly by December 31 of each year 28 concerning the activities of the task force and shall 29 submit its final report, including its findings and 30 recommendations, to the general assembly by December 31 31, 2015. 32 b. The final report shall include but not be 33 limited to recommendations concerning the following: 34 (1) Consolidation of public safety governance 35 within a single board and the membership of the board. 36 (2) Development of a consolidated fire and police 37 public safety training facility, including possible 38 locations, building recommendations, and financing 39 options. 40 (3) Development of sustainable funding alternatives 41 for public safety training and facilities. 42 (4) Any other recommendations relating to public 43 safety training and facilities requirements. 44 Sec. 92. WATERSHED IMPROVEMENT FUND —— 45 APPROPRIATION. There is appropriated from the general 46 fund of the state to the department of agriculture and 47 land stewardship for the fiscal year beginning July 1, 48 2011, and ending June 30, 2012, the following amount, 49 or so much thereof as is necessary, to be used for the 50 -30- HF2465.6104.S (1) 84 jh 30/ 58
purposes designated: 1 For deposit in the watershed improvement fund 2 created in section 466A.2: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000,000 4 Notwithstanding section 8.33, moneys appropriated in 5 this section that remain unencumbered or unobligated 6 at the close of the fiscal year shall not revert but 7 shall remain available for expenditure for the purposes 8 designated until the close of the succeeding fiscal 9 year. 10 Sec. 93. BIOSCIENCE INITIATIVE —— IOWA STATE 11 UNIVERSITY —— APPROPRIATION. There is appropriated 12 from the general fund of the state to the state board 13 of regents for the fiscal year beginning July 1, 2011, 14 and ending June 30, 2012, the following amount, or 15 so much thereof as is necessary, to be used for the 16 purposes designated: 17 For the bioscience initiative at Iowa state 18 university of science and technology: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,500,000 20 Notwithstanding section 8.33, moneys appropriated in 21 this section that remain unencumbered or unobligated 22 at the close of the fiscal year shall not revert but 23 shall remain available for expenditure for the purposes 24 designated until expended. 25 Sec. 94. EFFECTIVE UPON ENACTMENT. This division 26 of this Act, being deemed of immediate importance, 27 takes effect upon enactment. 28 DIVISION V 29 DEPARTMENT OF REVENUE 30 Sec. 95. Section 2.48, subsection 3, paragraph c, 31 subparagraph (4), Code 2011, is amended by striking the 32 subparagraph. 33 Sec. 96. Section 2.48, subsection 3, paragraph e, 34 subparagraph (5), Code 2011, is amended by striking the 35 subparagraph. 36 Sec. 97. Section 15.119, subsection 2, paragraph 37 e, Code Supplement 2011, is amended by striking the 38 paragraph. 39 Sec. 98. Section 422.15, subsection 2, Code 2011, 40 is amended to read as follows: 41 2. Every partnership , including limited 42 partnerships organized under chapter 488 , having a 43 place of business in the state doing business in this 44 state or deriving income from sources within this state 45 as defined in section 422.33, subsection 1 , shall make 46 a return, stating specifically the net income and 47 capital gains (or losses) or losses reported on the 48 federal partnership return, the names and addresses 49 of the partners, and their respective shares in said 50 -31- HF2465.6104.S (1) 84 jh 31/ 58
amounts. 1 Sec. 99. Section 422.25, subsection 1, paragraph b, 2 Code 2011, is amended to read as follows: 3 b. The period for examination and determination of 4 the correct amount of tax is unlimited in the case of 5 a false or fraudulent return made with the intent to 6 evade tax or in the case of a failure to file a return. 7 In lieu of the period of limitation for any prior year 8 for which an overpayment of tax or an elimination or 9 reduction of an underpayment of tax due for that prior 10 year results from the carryback to that prior year of a 11 net operating loss or net capital loss, the period is 12 the period of limitation for the taxable year of the 13 net operating loss or net capital loss which results 14 in the carryback. If the tax found due is greater 15 than the amount paid, the department shall compute 16 the amount due, together with interest and penalties 17 as provided in subsection 2 , and shall mail a notice 18 of assessment to the taxpayer and, if applicable, to 19 the taxpayer’s authorized representative of the total, 20 which shall be computed as a sum certain if paid on or 21 before , with interest computed to the last day of the 22 month in which the notice is dated , or on or before the 23 last day of the following month if the notice is dated 24 after the twentieth day of any month. The notice shall 25 also inform the taxpayer of the additional interest and 26 penalty which will be added to the total due if not 27 paid on or before the last day of the applicable month . 28 Sec. 100. Section 422.33, subsections 9 and 27, 29 Code Supplement 2011, are amended by striking the 30 subsections. 31 Sec. 101. Section 423.37, subsection 2, Code 2011, 32 is amended to read as follows: 33 2. If a return required by this subchapter is 34 not filed, or if a return when filed is incorrect or 35 insufficient and the maker fails to file a corrected 36 or sufficient return within twenty days after the 37 same is required by notice from the department , the 38 department shall determine the amount of tax due from 39 information as the department may be able to obtain 40 and, if necessary, may estimate the tax on the basis of 41 external indices, such as number of employees of the 42 person concerned, rentals paid by the person, stock 43 on hand, or other factors. The determination may be 44 made using any generally recognized valid and reliable 45 sampling technique, whether or not the person being 46 audited has complete records, as mutually agreed upon 47 by the department and the taxpayer. The department 48 shall give notice of the determination to the person 49 liable for the tax. The determination shall fix the 50 -32- HF2465.6104.S (1) 84 jh 32/ 58
tax unless the person against whom it is assessed 1 shall, within sixty days after the giving of notice of 2 the determination, apply to the director for a hearing 3 or unless the taxpayer contests the determination by 4 paying the tax, interest, and penalty and timely filing 5 a claim for refund. At the hearing, evidence may be 6 offered to support the determination or to prove that 7 it is incorrect. After the hearing the director shall 8 give notice of the decision to the person liable for 9 the tax. 10 Sec. 102. Section 424.10, subsection 2, paragraph 11 a, Code Supplement 2011, is amended to read as follows: 12 a. If a return required by this chapter is not 13 filed, or if a return when filed is incorrect or 14 insufficient and the maker fails to file a corrected 15 or sufficient return within twenty days after the 16 return is required by notice from the department , 17 the department shall determine the amount of charge 18 due from information as the department may be able 19 to obtain and, if necessary, may estimate the charge 20 on the basis of external indices or factors. The 21 department shall give notice of the determination to 22 the person liable for the charge. The determination 23 shall fix the charge unless the person against whom it 24 is assessed shall, within sixty days after the date of 25 the notice of the determination, apply to the director 26 for a hearing or unless the person against whom it 27 is assessed contests the determination by paying the 28 charge, interest, and penalty and timely filing a claim 29 for refund. At the hearing evidence may be offered 30 to support the determination or to prove that it is 31 incorrect. After the hearing the director shall give 32 notice of the decision to the person liable for the 33 charge. 34 Sec. 103. Section 427B.4, Code 2011, is amended to 35 read as follows: 36 427B.4 Application for exemption by property owner. 37 1. a. An application shall be filed for each 38 project resulting in actual value added for which 39 an exemption is claimed. The first application 40 for exemption shall be filed by the owner of the 41 property with the local assessor by February1 of the 42 assessment year in which the value added is first 43 assessed for taxation for which the exemption is first 44 claimed, but not later than the year in which all 45 improvements included in the project are first assessed 46 for taxation, or the following two assessment years, 47 in which case the exemption is allowed for the total 48 number of years in the exemption schedule . 49 b. Applications for exemption shall be made on 50 -33- HF2465.6104.S (1) 84 jh 33/ 58
forms prescribed by the director of revenue and shall 1 contain information pertaining to the nature of the 2 improvement, its cost, the estimated or actual date of 3 completion, whether the exemption schedules described 4 in section 427B.3 or an alternate schedule adopted 5 pursuant to section 427B.1 will be elected, and any 6 other information deemed necessary by the director of 7 revenue. 8 2. a. A person may submit a proposal to the city 9 council of the city or the board of supervisors of 10 a county to receive prior approval for eligibility 11 for a tax exemption on new construction. The city 12 council or the board of supervisors, by ordinance, may 13 give its prior approval of a tax exemption for new 14 construction if the new construction is in conformance 15 with the zoning plans for the city or county. The 16 prior approval shall also be subject to the hearing 17 requirements of section 427B.1 . 18 b. Prior approval received under this subsection 19 does not entitle the owner to exemption from taxation 20 until the new construction has been completed and 21 found to be qualified real estate. However, if the 22 tax exemption for new construction is not approved, 23 the person may submit an amended proposal to the city 24 council or board of supervisors to approve or reject. 25 Sec. 104. REPEAL. Sections 16.211, 16.212, and 26 422.11X, Code 2011, are repealed. 27 Sec. 105. RETROACTIVE APPLICABILITY. The following 28 provision or provisions of this division of this Act 29 apply retroactively to January 1, 2012, for tax years 30 beginning on or after that date: 31 1. The section of this division of this Act 32 amending section 422.15, subsection 2. 33 Sec. 106. RETROACTIVE APPLICABILITY. The following 34 provision or provisions of this division of this Act 35 apply retroactively to January 1, 2012, for assessment 36 years beginning on or after that date: 37 1. The section of this division of this Act 38 amending section 427B.4. 39 DIVISION VI 40 TIME SERVED 41 Sec. 107. Section 907.3, subsection 3, unnumbered 42 paragraph 1, Code Supplement 2011, is amended to read 43 as follows: 44 By record entry at the time of or after sentencing, 45 the court may suspend the sentence and place the 46 defendant on probation upon such terms and conditions 47 as it may require including commitment to an alternate 48 jail facility or a community correctional residential 49 treatment facility to be followed by a period of 50 -34- HF2465.6104.S (1) 84 jh 34/ 58
probation as specified in section 907.7 , or commitment 1 of the defendant to the judicial district department 2 of correctional services for supervision or services 3 under section 901B.1 at the level of sanctions which 4 the district department determines to be appropriate 5 and the payment of fees imposed under section 905.14 . 6 A person so committed who has probation revoked shall 7 not be given credit for such time served. However, the 8 a person committed to an alternate jail facility or a 9 community correctional residential treatment facility 10 who has probation revoked shall be given credit for 11 time served in the facility. The court shall not 12 suspend any of the following sentences: 13 Sec. 108. APPLICABILITY AND WAIVER OF RIGHTS. A 14 person who commits an offense prior to the effective 15 date of this division of this Act may expressly state 16 to the court, at the time of sentencing, that the 17 person waives any rights under Anderson v. State, 801 18 N.W.2d 1, relating to the calculation of credit for 19 time served, and agree to be sentenced using credits 20 as calculated under section 907.3, as amended by this 21 division of this Act. If the court finds the waiver 22 voluntary, the sentencing order shall reference the 23 person’s waiver of rights under Anderson, and order 24 that credit for time served be calculated under section 25 907.3, as amended by this division of this Act. 26 Sec. 109. EFFECTIVE UPON ENACTMENT. This division 27 of this Act, being deemed of immediate importance, 28 takes effect upon enactment. 29 DIVISION VII 30 COUNTY TREASURERS 31 Sec. 110. Section 161A.35, unnumbered paragraph 1, 32 Code 2011, is amended to read as follows: 33 If the owner of any premises against which a levy 34 exceeding one five hundred dollars has been made and 35 certified shall, within thirty days from the date of 36 such levy, agree in writing in a separate agreement, 37 that in consideration of having a right to pay the 38 owner’s assessment in installments, the owner will not 39 make any objection as to the legality of the assessment 40 for benefit, or the levy of the taxes against the 41 owner’s property, then such owner shall have the 42 following options: 43 Sec. 111. Section 311.17, subsection 1, Code 2011, 44 is amended to read as follows: 45 1. If an owner other than the state or a county or 46 city, of any tracts of land on which the assessment 47 is more than one five hundred dollars, shall, within 48 twenty days from the date of the assessment, agree in 49 writing filed in the office of the county auditor, 50 -35- HF2465.6104.S (1) 84 jh 35/ 58
that in consideration of the owner having the right 1 to pay the assessment in installments, the owner will 2 not make any objection of illegality or irregularity 3 as to the assessment upon the real estate, and will 4 pay the assessment plus interest, the assessment 5 shall be payable in ten equal installments. The 6 first installment shall be payable on the date of 7 the agreement. The other installments shall be paid 8 annually at the same time and in the same manner 9 as the September semiannual payment of ordinary 10 taxes with interest accruing as provided in section 11 384.65, subsection 3 . The rate of interest shall be 12 as established by the board, but not exceeding that 13 permitted by chapter 74A . 14 Sec. 112. Section 311.19, unnumbered paragraph 1, 15 Code 2011, is amended to read as follows: 16 Assessments of one five hundred dollars or less 17 against any tract of land, and assessments against 18 lands owned by the state, county , or city, shall be 19 due and payable from the date of levy by the board of 20 supervisors, or in the case of any appeal, from the 21 date of final confirmation of the levy by the court. 22 Sec. 113. Section 331.384, subsection 3, Code 2011, 23 is amended to read as follows: 24 3. If any amount assessed against property under 25 this section exceeds one five hundred dollars, a county 26 may permit the assessment to be paid in up to ten 27 annual installments in the same manner and with the 28 same interest rates provided for assessments against 29 benefited property under chapter 384, division IV . 30 Sec. 114. Section 357.20, Code 2011, is amended to 31 read as follows: 32 357.20 Due date —— bonds. 33 Assessments of less than one five hundred dollars 34 or less will come due at the first taxpaying date 35 after the approval of the final assessment, and 36 assessments of one hundred dollars or more than five 37 hundred dollars may be paid in ten annual installments 38 with interest on the unpaid balance at a rate not 39 exceeding that permitted by chapter 74A . The board of 40 supervisors shall issue bonds against the completed 41 assessment in an amount equal to the total cost of the 42 project, so that the amount of the assessment will be 43 approximately ten percent greater than the amount of 44 the bonds. 45 Sec. 115. Section 358.16, subsection 3, Code 2011, 46 is amended to read as follows: 47 3. If any amount assessed against property pursuant 48 to this section will exceed one five hundred dollars, 49 the board of trustees may permit the assessment to be 50 -36- HF2465.6104.S (1) 84 jh 36/ 58
paid in up to ten annual installments, in the manner 1 and with the same interest rates as provided for 2 assessments against benefited property under chapter 3 384, division IV . 4 Sec. 116. Section 364.13, Code 2011, is amended to 5 read as follows: 6 364.13 Installments. 7 If any amount assessed against property under 8 section 364.12 will exceed one five hundred dollars, a 9 city may permit the assessment to be paid in up to ten 10 annual installments, in the same manner and with the 11 same interest rates provided for assessments against 12 benefited property under chapter 384, division IV . 13 Sec. 117. Section 384.60, subsection 1, paragraph 14 b, Code 2011, is amended to read as follows: 15 b. State the number of annual installments, not 16 exceeding fifteen, into which assessments of one more 17 than five hundred dollars or more are divided. 18 Sec. 118. Section 384.65, subsection 1, Code 2011, 19 is amended to read as follows: 20 1. The first installment of each assessment, or 21 the total amount if less than one five hundred dollars 22 or less , is due and payable on July 1 next succeeding 23 the date of the levy, unless the assessment is filed 24 with the county treasurer after May 31 in any year. 25 The first installment shall bear interest on the 26 whole unpaid assessment from the date of acceptance of 27 the work by the council to the first day of December 28 following the due date. 29 Sec. 119. Section 435.24, subsection 6, paragraph 30 b, Code 2011, is amended to read as follows: 31 b. Partial payment of taxes which are delinquent 32 may be made to the county treasurer. For the 33 installment being paid, payment shall first be applied 34 toward any interest, fees, and costs accrued and the 35 remainder applied to the tax due. A partial payment 36 must equal or exceed the interest, fees, and costs of 37 the installment being paid. A partial payment made 38 under this paragraph shall be apportioned in accordance 39 with section 445.57 , however, such partial payment 40 may, at the discretion of the county treasurer, be 41 apportioned either on or before the tenth day of the 42 month following the receipt of the partial payment 43 or on or before the tenth day of the month following 44 the due date of the next semiannual tax installment . 45 If the payment does not include the whole of any 46 installment of the delinquent tax, the unpaid tax 47 shall continue to accrue interest pursuant to section 48 445.39 . Partial payment shall not be permitted in lieu 49 of redemption if the property has been sold for taxes 50 -37- HF2465.6104.S (1) 84 jh 37/ 58
under chapter 446 and under any circumstances shall not 1 constitute an extension of the time period for a sale 2 under chapter 446 . 3 Sec. 120. Section 445.36A, subsection 2, Code 2011, 4 is amended to read as follows: 5 2. Partial payment of taxes which are delinquent 6 may be made to the county treasurer. For the 7 installment being paid, payment shall first be applied 8 to any interest, fees, and costs accrued and the 9 remainder applied to the taxes due. A partial payment 10 must equal or exceed the amount of interest, fees, and 11 costs of the installment being paid. A partial payment 12 made under this subsection shall be apportioned in 13 accordance with section 445.57 , however, such partial 14 payment may, at the discretion of the county treasurer, 15 be apportioned either on or before the tenth day of 16 the month following the receipt of the partial payment 17 or on or before the tenth day of the month following 18 the due date of the next semiannual tax installment . 19 If the payment does not include the whole of any 20 installment of the delinquent tax, the unpaid tax 21 shall continue to accrue interest pursuant to section 22 445.39 . Partial payment shall not be permitted in lieu 23 of redemption if the property has been sold for taxes 24 under chapter 446 and under any circumstances shall not 25 constitute an extension of the time period for a sale 26 under chapter 446 . 27 Sec. 121. Section 445.57, unnumbered paragraph 1, 28 Code 2011, is amended to read as follows: 29 On or before the tenth day of each month, the county 30 treasurer shall apportion all taxes collected during 31 the preceding month, except partial payment amounts 32 collected pursuant to section 445.36A, subsection 1 and , 33 partial payments collected and not yet designated 34 by the county treasurer for apportionment pursuant 35 to section 445.36A, subsection 2, partial payments 36 collected pursuant to section 435.24, subsection 37 6 , paragraph “a” , and partial payments collected 38 and not yet designated by the county treasurer for 39 apportionment pursuant to section 435.24, subsection 40 6, paragraph “b” , among the several funds to which they 41 belong according to the amount levied for each fund, 42 and shall apportion the interest, fees, and costs on 43 the taxes to the general fund, and shall enter those 44 amounts upon the treasurer’s cash account, and report 45 the amounts to the county auditor. 46 Sec. 122. Section 446.32, Code 2011, is amended to 47 read as follows: 48 446.32 Payment of subsequent taxes by purchaser. 49 The county treasurer shall provide to the purchaser 50 -38- HF2465.6104.S (1) 84 jh 38/ 58
of a parcel sold at tax sale a receipt for the total 1 amount paid by the purchaser after the date of purchase 2 for a subsequent year. Taxes for a subsequent year 3 may be paid by the purchaser beginning one month 4 and fourteen days following the date from which an 5 installment becomes delinquent as provided in section 6 445.37 . Notwithstanding any provision to the contrary, 7 a subsequent payment must be received and recorded 8 by the treasurer in the county system no later than 9 five 5:00 p.m. on the last business day of the month 10 for interest for that month to accrue and be added 11 to the amount due under section 447.1 . However, the 12 treasurer may establish a deadline for receipt of 13 subsequent payments that is other than five 5:00 p.m. 14 on the last business day of the month to allow for 15 timely processing of the subsequent payments. Late 16 interest shall be calculated through the date that the 17 subsequent payment is recorded by the treasurer in 18 the county system. In no instance shall the date of 19 postmark of a subsequent payment be used by a treasurer 20 either to calculate interest or to determine whether 21 interest shall accrue on the subsequent payment. 22 Sec. 123. Section 468.57, subsection 1, Code 23 Supplement 2011, is amended to read as follows: 24 1. If the owner of any land against which a levy 25 exceeding one five hundred dollars has been made and 26 certified shall, within thirty days from the date 27 of such levy, agree in writing endorsed upon any 28 improvement certificate referred to in section 468.70 , 29 or in a separate agreement, that in consideration 30 of having a right to pay the owner’s assessment in 31 installments, the owner will not make any objection as 32 to the legality of the assessment for benefit, or the 33 levy of the taxes against the property, then such owner 34 shall have the following options: 35 a. To pay one-third of the amount of the assessment 36 at the time of filing the agreement; one-third within 37 twenty days after the engineer in charge certifies to 38 the auditor that the improvement is one-half completed; 39 and the remaining one-third within twenty days after 40 the improvement has been completed and accepted by the 41 board. All installments shall be without interest if 42 paid at said times, otherwise the assessments shall 43 bear interest from the date of the levy at a rate 44 determined by the board notwithstanding chapter 74A , 45 payable annually, and be collected as other taxes on 46 real estate, with like interest for delinquency. 47 b. To pay the assessments in not less than ten nor 48 more than twenty equal installments, with the number 49 of payments and interest rate determined by the board, 50 -39- HF2465.6104.S (1) 84 jh 39/ 58
notwithstanding chapter 74A . The first installment 1 of each assessment, or the total amount if less than 2 one five hundred dollars or less , is due and payable 3 on July 1 next succeeding the date of the levy, unless 4 the assessment is filed with the county treasurer 5 after May 31 in any year. The first installment shall 6 bear interest on the whole unpaid assessment from the 7 date of the levy as set by the board to the first day 8 of December following the due date. The succeeding 9 annual installments, with interest on the whole unpaid 10 amount, to the first day of December following the due 11 date, are respectively due on July 1 annually, and must 12 be paid at the same time and in the same manner as 13 the first semiannual payment of ordinary taxes. All 14 future installments of an assessment may be paid on 15 any date by payment of the then outstanding balance 16 plus interest to the next December 1, or additional 17 annual installments may be paid after the current 18 installment has been paid before December 1 without 19 interest. A payment must be for the full amount of 20 the next installment. If installments remain to be 21 paid, the next annual installment with interest added 22 to December 1 will be due. After December 1, if a 23 drainage assessment is not delinquent, a property owner 24 may pay one-half or all of the next annual installment 25 of principal and interest of a drainage assessment 26 prior to the delinquency date of the installment. 27 When the next installment has been paid in full, 28 successive principal installments may be prepaid. 29 The county treasurer shall accept the payments of the 30 drainage assessment, and shall credit the next annual 31 installment or future installments of the drainage 32 assessment to the extent of the payment or payments, 33 and shall remit the payments to the drainage fund. If 34 a property owner elects to pay one or more principal 35 installments in advance, the pay schedule shall be 36 advanced by the number of principal installments 37 prepaid. Each installment of an assessment with 38 interest on the unpaid balance is delinquent from 39 October 1 after its due date. However, when the last 40 day of September is a Saturday or Sunday, that amount 41 shall be delinquent from the second business day of 42 October. Taxes assessed pursuant to this chapter 43 which become delinquent shall bear the same delinquent 44 interest as ordinary taxes. When collected, the 45 interest must be credited to the same drainage fund as 46 the drainage special assessment. 47 DIVISION VIII 48 BOARDS AND COMMISSIONS 49 Sec. 124. Section 28B.1, subsection 1, unnumbered 50 -40- HF2465.6104.S (1) 84 jh 40/ 58
paragraph 1, Code 2011, is amended to read as follows: 1 The In accordance with a resolution adopted for 2 this purpose by the legislative council, an Iowa 3 commission on interstate cooperation is hereby 4 established shall be appointed to address the charge 5 and other responsibilities for the commission outlined 6 in the resolution . It The commission shall consist of 7 thirteen members to be appointed as follows: 8 Sec. 125. Section 28B.4, Code 2011, is amended to 9 read as follows: 10 28B.4 Report. 11 1. The commission shall report to the governor 12 and to the legislature within fifteen days after the 13 convening of each general assembly general assembly in 14 accordance with the commission’s charge , and at may 15 report at other times as it deems deemed appropriate by 16 the commission . 17 2. Its The commission’s members and the members of 18 all committees which it establishes shall be reimbursed 19 for their travel and other necessary expenses in 20 carrying out their obligations under this chapter 21 and legislative members shall be paid a per diem 22 as specified in section 7E.6 for each day in which 23 engaged in the performance of their duties, the per 24 diem and legislators’ expenses to be paid from funds 25 appropriated by sections 2.10 and 2.12 . Expenses of 26 administrative officers, state officials, or state 27 employees who are members of the Iowa commission on 28 interstate cooperation or a committee appointed by the 29 commission shall be paid from funds appropriated to the 30 agencies or departments which persons represent except 31 as may otherwise be provided by the general assembly. 32 Expenses of citizen members who may be appointed to 33 committees of the commission may be paid from funds as 34 authorized by the general assembly. Expenses of the 35 secretary or employees of the secretary and support 36 services in connection with the administration of the 37 commission shall be paid from funds appropriated to the 38 legislative services agency unless otherwise provided 39 by the general assembly. Expenses of commission 40 members shall be paid upon approval of the chairperson 41 or the secretary of the commission. 42 Sec. 126. Section 216A.132, subsection 1, paragraph 43 c, Code 2011, is amended to read as follows: 44 c. (1) The chief justice of the supreme court 45 shall designate one member who is a district judge and 46 one member who is either a district associate judge or 47 associate juvenile judge. The chairperson and ranking 48 member of the senate committee on judiciary shall be 49 members. In alternating four-year intervals, the 50 -41- HF2465.6104.S (1) 84 jh 41/ 58
chairperson and ranking member of the house committee 1 on judiciary or of the house committee on public 2 safety shall be members, with the chairperson and 3 ranking member of the house committee on public safety 4 serving during the initial interval. Nonlegislative 5 The members appointed pursuant to this paragraph 6 subparagraph shall serve as ex officio, nonvoting 7 members for four-year terms beginning and ending as 8 provided in section 69.19 , unless the member ceases to 9 serve as a district court judge. 10 (2) The chairperson and ranking member of the 11 senate committee on judiciary shall be ex officio, 12 nonvoting members. In alternating two-year terms, 13 beginning and ending as provided in section 69.16B, the 14 chairperson and ranking member of the house committee 15 on judiciary or of the house committee on public 16 safety shall be ex officio, nonvoting members, with the 17 chairperson and ranking member of the house committee 18 on public safety serving during the term beginning in 19 January 2011. 20 Sec. 127. REPEAL. Section 249A.36, Code 2011, is 21 repealed. 22 DIVISION IX 23 ALLOWABLE GROWTH 24 Sec. 128. Section 257.8, subsection 1, Code 25 Supplement 2011, is amended to read as follows: 26 1. State percent of growth. The state percent of 27 growth for the budget year beginning July 1, 2010, 28 is two percent. The state percent of growth for the 29 budget year beginning July 1, 2012, is two percent. 30 The state percent of growth for the budget year 31 beginning July 1, 2013, is four percent. The state 32 percent of growth for each subsequent budget year shall 33 be established by statute which shall be enacted within 34 thirty days of the submission in the year preceding the 35 base year of the governor’s budget under section 8.21 . 36 The establishment of the state percent of growth for 37 a budget year shall be the only subject matter of the 38 bill which enacts the state percent of growth for a 39 budget year. 40 Sec. 129. Section 257.8, subsection 2, Code 41 Supplement 2011, is amended to read as follows: 42 2. Categorical state percent of growth. The 43 categorical state percent of growth for the budget 44 year beginning July 1, 2010, is two percent. The 45 categorical state percent of growth for the budget 46 year beginning July 1, 2012, is two percent. The 47 categorical state percent of growth for the budget 48 year beginning July 1, 2013, is four percent. The 49 categorical state percent of growth for each budget 50 -42- HF2465.6104.S (1) 84 jh 42/ 58
year shall be established by statute which shall 1 be enacted within thirty days of the submission in 2 the year preceding the base year of the governor’s 3 budget under section 8.21 . The establishment of the 4 categorical state percent of growth for a budget year 5 shall be the only subject matter of the bill which 6 enacts the categorical state percent of growth for a 7 budget year. The categorical state percent of growth 8 may include state percents of growth for the teacher 9 salary supplement, the professional development 10 supplement, and the early intervention supplement. 11 Sec. 130. EFFECTIVE UPON ENACTMENT. This division 12 of this Act, being deemed of immediate importance, 13 takes effect upon enactment. 14 Sec. 131. APPLICABILITY. This division of this Act 15 is applicable for computing state aid under the state 16 school foundation program for the school budget year 17 beginning July 1, 2013. 18 Sec. 132. CODE SECTION 257.8 —— IMPLEMENTATION. 19 The requirements of section 257.8 regarding the 20 enactment of the regular program state percent of 21 growth and categorical state percent of growth within 22 thirty days of the submission in the year preceding the 23 base year of the governor’s budget and the requirements 24 that the subject matter of each bill establishing 25 the state percent of growth or the categorical state 26 percent of growth be the only subject matter of the 27 bill do not apply to this division of this Act. 28 DIVISION X 29 CITY FRANCHISE FEES 30 Sec. 133. Section 364.2, subsection 4, paragraph f, 31 Code 2011, is amended to read as follows: 32 f. (1) (a) A franchise fee assessed by a city may 33 be based upon a percentage of gross revenues generated 34 from sales of the franchisee within the city not to 35 exceed five percent, except as provided in subparagraph 36 division (b), without regard to the city’s cost of 37 inspecting, supervising, and otherwise regulating the 38 franchise. 39 (b) For franchise fees assessed and collected 40 during fiscal years beginning on or after July 1, 41 2012, but before July 1, 2030, by a city that is the 42 subject of a judgment, court-approved settlement, or 43 court-approved compromise providing for payment of 44 restitution, a refund, or a return described in section 45 384.3A, subsection 3, paragraph “j” , the rate of the 46 franchise fee shall not exceed seven and one-half 47 percent of gross revenues generated from sales of the 48 franchisee in the city, and franchise fee amounts 49 assessed and collected during such fiscal years in 50 -43- HF2465.6104.S (1) 84 jh 43/ 58
excess of five percent of gross revenues generated 1 from sales shall be used solely for the purpose 2 specified in section 384.3A, subsection 3, paragraph 3 “j” . A city may assess and collect a franchise fee 4 in excess of five percent of gross revenues generated 5 from the sales of the franchisee pursuant to this 6 subparagraph division (b) for a period not to exceed 7 seven consecutive fiscal years once the franchise fee 8 is first imposed at a rate in excess of five percent. 9 This subparagraph division is repealed July 1, 2030. 10 (2) Franchise fees collected pursuant to an 11 ordinance in effect on May 26, 2009, shall be deposited 12 in the city’s general fund and such fees collected in 13 excess of the amounts necessary to inspect, supervise, 14 and otherwise regulate the franchise may be used by 15 the city for any other purpose authorized by law. 16 Franchise fees collected pursuant to an ordinance 17 that is adopted or amended on or after May 26, 2009, 18 to increase the percentage rate at which franchise 19 fees are assessed shall be credited to the franchise 20 fee account within the city’s general fund and used 21 pursuant to section 384.3A . If a city franchise fee 22 is assessed to customers of a franchise, the fee shall 23 not be assessed to the city as a customer. Before a 24 city adopts or amends a franchise fee rate ordinance 25 or franchise ordinance to increase the percentage 26 rate at which franchise fees are assessed, a revenue 27 purpose statement shall be prepared specifying the 28 purpose or purposes for which the revenue collected 29 from the increased rate will be expended. If property 30 tax relief is listed as a purpose, the revenue purpose 31 statement shall also include information regarding the 32 amount of the property tax relief to be provided with 33 revenue collected from the increased rate. The revenue 34 purpose statement shall be published as provided in 35 section 362.3 . 36 Sec. 134. Section 384.3A, subsection 3, Code 2011, 37 is amended by adding the following new paragraph: 38 NEW PARAGRAPH . j. For franchise fees assessed 39 and collected by a city in excess of five percent of 40 gross revenues generated from sales of the franchisee 41 within the city pursuant to section 364.2, subsection 42 4, paragraph “f”, subparagraph (1), subparagraph 43 division (b), during fiscal years beginning on or after 44 July 1, 2012, but before July 1, 2030, the adjustment, 45 renewing, or extension of any part or all of the legal 46 indebtedness of a city, whether evidenced by bonds, 47 warrants, court-approved settlements, court-approved 48 compromises, or judgments, or the funding or refunding 49 of the same, if such legal indebtedness relates to 50 -44- HF2465.6104.S (1) 84 jh 44/ 58
restitution, a refund, or a return ordered by a court 1 of competent jurisdiction for franchise fees assessed 2 and collected by the city before the effective date of 3 this division of this Act. This paragraph is repealed 4 July 1, 2030. 5 Sec. 135. EFFECTIVE UPON ENACTMENT. This division 6 of this Act, being deemed of immediate importance, 7 takes effect upon enactment. 8 DIVISION XI 9 EXTERNAL REVIEW OF HEALTH CARE COVERAGE DECISIONS 10 Sec. 136. Section 514J.102, subsections 1 and 10, 11 Code Supplement 2011, are amended to read as follows: 12 1. “Adverse determination” means a determination 13 by a health carrier that an admission, availability 14 of care, continued stay, or other health care service 15 that is a covered benefit has been reviewed and, 16 based upon the information provided, does not meet the 17 health carrier’s requirements for medical necessity, 18 appropriateness, health care setting, level of 19 care, or effectiveness, and the requested service or 20 payment for the service is therefore denied, reduced, 21 or terminated. “Adverse determination” includes a 22 denial of coverage for a dental care service that is 23 a covered benefit that has been reviewed and, based 24 upon the information provided, does not meet the health 25 carrier’s requirements for medical necessity, and 26 the requested service or payment for the dental care 27 service is therefore denied, reduced, or terminated, 28 in whole or in part. “Adverse determination” does not 29 include a denial of coverage for a service or treatment 30 specifically listed in plan or evidence of coverage 31 documents as excluded from coverage. 32 10. “Covered benefits” or “benefits” means those 33 health care services and dental care services to which 34 a covered person is entitled under the terms of a 35 health benefit plan. 36 Sec. 137. Section 514J.102, Code Supplement 2011, 37 is amended by adding the following new subsection: 38 NEW SUBSECTION . 11A. “Dental care services” means 39 services for diagnostic, preventive, maintenance, and 40 therapeutic dental care that is provided under chapter 41 153. 42 Sec. 138. Section 514J.103, subsection 1, Code 43 Supplement 2011, is amended to read as follows: 44 1. Except as provided in subsection 2 , this chapter 45 shall apply to all health carriers , including health 46 carriers issuing a policy or certificate that provides 47 coverage for dental care . 48 Sec. 139. Section 514J.103, subsection 2, paragraph 49 a, Code Supplement 2011, is amended to read as follows: 50 -45- HF2465.6104.S (1) 84 jh 45/ 58
a. A policy or certificate that provides coverage 1 only for a specified disease, specified accident or 2 accident-only, credit, disability income, hospital 3 indemnity, long-term care, dental care, vision care, or 4 any other limited supplemental benefit. 5 DIVISION XII 6 EARLY INTERVENTION BLOCK GRANT PROGRAM 7 Sec. 140. REPEAL. Section 256D.9, Code 2011, is 8 repealed. 9 Sec. 141. EFFECTIVE DATE. This division of this 10 Act takes effect June 30, 2012. 11 DIVISION XIII 12 JUVENILE OFFENDERS 13 Sec. 142. Section 232.8, subsection 1, paragraph c, 14 Code 2011, is amended to read as follows: 15 c. Violations by a child, aged sixteen or older, 16 which subject the child to the provisions of section 17 124.401, subsection 1 , paragraph “e” or “f” , or 18 violations of section 723A.2 which involve a violation 19 of chapter 724 , or violation of chapter 724 which 20 constitutes a felony, or violations which constitute 21 a forcible felony are excluded from the jurisdiction 22 of the juvenile court and shall be prosecuted as 23 otherwise provided by law unless the district court 24 transfers jurisdiction of the child to the juvenile 25 court upon motion and for good cause pursuant to 26 section 803.6 . A child over whom jurisdiction has not 27 been transferred to the juvenile court, and who is 28 convicted of a violation excluded from the jurisdiction 29 of the juvenile court under this paragraph, shall be 30 sentenced pursuant to section 124.401B , 902.9 , or 31 903.1 . Notwithstanding any other provision of the 32 Code to the contrary, the district court may accept 33 from a child in district court a plea of guilty, or 34 may instruct the jury on a lesser included offense 35 to the offense excluded from the jurisdiction of the 36 juvenile court under this section , in the same manner 37 as regarding an adult. The judgment and sentence of 38 a child in district court shall be as provided in 39 section 901.5. However, the juvenile court shall 40 have exclusive original jurisdiction in a proceeding 41 concerning an offense of animal torture as provided in 42 section 717B.3A alleged to have been committed by a 43 child under the age of seventeen. 44 Sec. 143. Section 232.8, subsection 3, paragraph a, 45 Code 2011, is amended to read as follows: 46 a. The juvenile court, after a hearing and in 47 accordance with the provisions of section 232.45 , may 48 waive jurisdiction of a child alleged to have committed 49 a public offense so that the child may be prosecuted 50 -46- HF2465.6104.S (1) 84 jh 46/ 58
as an adult or youthful offender for such offense in 1 another court. If the child , except a child being 2 prosecuted as a youthful offender, pleads guilty or is 3 found guilty of a public offense other than a class “A” 4 felony in another court of this state, that court may 5 suspend the sentence or, with the consent of the child, 6 defer judgment and without regard to restrictions 7 placed upon deferred judgments for adults, place the 8 child on probation for a period of not less than one 9 year upon such conditions as it may require. Upon 10 fulfillment of the conditions of probation, a child 11 who receives a deferred judgment shall be discharged 12 without entry of judgment. A child prosecuted as 13 a youthful offender shall be sentenced pursuant to 14 section 907.3A. 15 Sec. 144. Section 232.45, subsection 6, unnumbered 16 paragraph 1, Code 2011, is amended to read as follows: 17 At the conclusion of the waiver hearing the court 18 may waive its jurisdiction over the child for the 19 alleged commission of the public offense for the 20 purpose of prosecution of the child as an adult if all 21 of the following apply: 22 Sec. 145. Section 232.45, subsection 7, paragraph 23 a, subparagraph (1), Code 2011, is amended to read as 24 follows: 25 (1) The child is twelve through fifteen years of 26 age or younger the child is ten or eleven years of age 27 and has been charged with a public offense that would 28 be classified as a class “A” felony if committed by an 29 adult . 30 Sec. 146. Section 232.45A, subsections 2 and 3, 31 Code 2011, are amended to read as follows: 32 2. Once a child sixteen years of age or older 33 has been waived to and convicted of an aggravated 34 misdemeanor or a felony in by the juvenile court to the 35 district court, all subsequent criminal proceedings 36 against the child for any aggravated misdemeanor 37 or felony occurring subsequent to the date of the 38 conviction of the child for any delinquent act 39 committed after the date of the waiver by the juvenile 40 court shall begin in district court, notwithstanding 41 sections 232.8 and 232.45. A copy of the findings 42 required by section 232.45, subsection 10, shall 43 be made a part of the record in the district court 44 proceedings. However, upon acquittal or dismissal 45 in district court of all waived offenses and all 46 lesser included offenses of the waived offenses, the 47 proceedings for any delinquent act committed by the 48 child subsequent to such acquittal or dismissal shall 49 begin in juvenile court. Any proceedings initiated in 50 -47- HF2465.6104.S (1) 84 jh 47/ 58
district court for a public offense committed by the 1 child subsequent to the waiver by the juvenile court, 2 but prior to any acquittal or dismissal of all waived 3 offenses and lesser included offenses in district 4 court, shall remain in district court. 5 3. If proceedings against a child for an aggravated 6 misdemeanor or a felony sixteen years of age or older 7 who has previously been waived to and convicted of 8 an aggravated misdemeanor or a felony in the district 9 court are mistakenly begun in the juvenile court, the 10 matter shall be transferred to district court upon 11 the discovery of the prior waiver and conviction, 12 notwithstanding sections 232.8 and 232.45 . 13 Sec. 147. Section 232.50, subsection 1, Code 2011, 14 is amended to read as follows: 15 1. As soon as practicable following the entry 16 of an order of adjudication pursuant to section 17 232.47 or notification that the child has received a 18 youthful offender deferred sentence been placed on 19 youthful offender status pursuant to section 907.3A , 20 the court shall hold a dispositional hearing in order 21 to determine what disposition should be made of the 22 matter. 23 Sec. 148. Section 232.52, subsection 1, Code 2011, 24 is amended to read as follows: 25 1. Pursuant to a hearing as provided in section 26 232.50 , the court shall enter the least restrictive 27 dispositional order appropriate in view of the 28 seriousness of the delinquent act, the child’s 29 culpability as indicated by the circumstances of 30 the particular case, the age of the child, the 31 child’s prior record, or the fact that the child has 32 received a youthful offender deferred sentence been 33 placed on youthful offender status under section 34 907.3A . The order shall specify the duration and 35 the nature of the disposition, including the type of 36 residence or confinement ordered and the individual, 37 agency, department , or facility in whom custody is 38 vested. In the case of a child who has received a 39 youthful offender deferred sentence been placed on 40 youthful offender status , the initial duration of the 41 dispositional order shall be until the child reaches 42 the age of eighteen. 43 Sec. 149. Section 232.54, subsection 1, paragraph 44 g, Code 2011, is amended to read as follows: 45 g. With respect to a juvenile court dispositional 46 order entered regarding a child who has received a 47 youthful offender deferred sentence been placed on 48 youthful offender status under section 907.3A , the 49 dispositional order may be terminated prior to the 50 -48- HF2465.6104.S (1) 84 jh 48/ 58
child reaching the age of eighteen upon motion of the 1 child, the person or agency to whom custody of the 2 child has been transferred, or the county attorney 3 following a hearing before the juvenile court if it is 4 shown by clear and convincing evidence that it is in 5 the best interests of the child and the community to 6 terminate the order. The hearing may be waived if all 7 parties to the proceeding agree. The dispositional 8 order regarding a child who has received a youthful 9 offender deferred sentence been placed on youthful 10 offender status may also be terminated prior to the 11 child reaching the age of eighteen upon motion of the 12 county attorney, if the waiver of the child to district 13 court was conditioned upon the terms of an agreement 14 between the county attorney and the child, and the 15 child violates the terms of the agreement after the 16 waiver order has been entered. The district court 17 shall discharge the child’s youthful offender status 18 upon receiving a termination order under this section . 19 Sec. 150. Section 232.54, subsection 1, paragraph 20 h, unnumbered paragraph 1, Code 2011, is amended to 21 read as follows: 22 With respect to a dispositional order entered 23 regarding a child who has received a youthful offender 24 deferred sentence been placed on youthful offender 25 status under section 907.3A , the juvenile court may, 26 in the case of a child who violates the terms of the 27 order, modify or terminate the order in accordance with 28 the following: 29 Sec. 151. Section 232.55, subsection 3, Code 2011, 30 is amended to read as follows: 31 3. This section does not apply to dispositional 32 orders entered regarding a child who has received a 33 youthful offender deferred sentence been placed on 34 youthful offender status under section 907.3A who 35 is not discharged from probation before or upon the 36 child’s eighteenth birthday. 37 Sec. 152. Section 232.56, Code 2011, is amended to 38 read as follows: 39 232.56 Youthful offenders —— transfer to district 40 court supervision. 41 The juvenile court shall deliver a report, which 42 includes an assessment of the child by a juvenile court 43 officer after consulting with the judicial district 44 department of correctional services, to the district 45 court prior to the eighteenth birthday of a child who 46 has received a youthful offender deferred sentence 47 been placed on youthful offender status under section 48 907.3A . A hearing shall be held in the district court 49 in accordance with section 907.3A to determine whether 50 -49- HF2465.6104.S (1) 84 jh 49/ 58
the child should be discharged from youthful offender 1 status or whether the child shall continue under the 2 supervision of the district court after the child’s 3 eighteenth birthday. 4 Sec. 153. Section 901.5, Code Supplement 2011, is 5 amended by adding the following new subsection: 6 NEW SUBSECTION . 14. Notwithstanding any provision 7 in section 907.3 or any other provision of law 8 prescribing a mandatory minimum sentence for the 9 offense, if the defendant is guilty of a public offense 10 other than a class “A” felony, and was a minor at 11 the time the offense was committed, the court may 12 suspend the sentence in whole or in part, including any 13 mandatory minimum sentence, defer sentence, or with the 14 consent of the defendant, defer judgment, and place the 15 defendant on probation, upon such conditions as the 16 court may require. 17 Sec. 154. Section 907.3A, Code 2011, is amended to 18 read as follows: 19 907.3A Youthful offender deferred sentence —— 20 youthful offender status. 21 1. Notwithstanding section 907.3 but subject to any 22 conditions of the waiver order, the trial court shall, 23 upon a plea of guilty or a verdict of guilty, defer 24 sentence of a youthful offender place the juvenile 25 over whom the juvenile court has waived jurisdiction 26 pursuant to section 232.45, subsection 7 , and place 27 the juvenile on youthful offender status. The court 28 shall transfer supervision of the youthful offender 29 to the juvenile court for disposition in accordance 30 with section 232.52 . An adjudication of delinquency 31 entered by the juvenile court at disposition for 32 a public offense shall not be deemed a conviction 33 and shall not preclude the subsequent entry of a 34 deferred judgment, conviction, or sentence by the 35 district court. The court shall require supervision 36 of the youthful offender in accordance with section 37 232.54, subsection 1 , paragraph “h” , or subsection 2 38 of this section . Notwithstanding section 901.2, a 39 presentence investigation shall not be ordered by the 40 court subsequent to an entry of a plea of guilty or 41 verdict of guilty or prior to deferral of sentence of a 42 youthful offender under this section. 43 2. The court shall hold a hearing prior to a 44 youthful offender’s eighteenth birthday to determine 45 whether the youthful offender shall continue on 46 youthful offender status after the youthful offender’s 47 eighteenth birthday under the supervision of the 48 court or be discharged . Notwithstanding section 49 901.2, the court may order a presentence investigation 50 -50- HF2465.6104.S (1) 84 jh 50/ 58
report including a report for an offense classified 1 as a class “A” felony. The court shall review the 2 report of the juvenile court regarding the youthful 3 offender and prepared pursuant to section 232.56, 4 and any presentence investigation report, if ordered 5 by the court. The court shall hear evidence by or 6 on behalf of the youthful offender, by the county 7 attorney, and by the person or agency to whom custody 8 of the youthful offender was transferred. The court 9 shall make its decision , pursuant to the sentencing 10 options available in subsection 3, after considering 11 the services available to the youthful offender, the 12 evidence presented, the juvenile court’s report, the 13 presentence investigation report if ordered by the 14 court, the interests of the youthful offender, and 15 interests of the community. 16 3. a. Notwithstanding any provision of the Code 17 which prescribes a mandatory minimum sentence for the 18 offense committed by the youthful offender, following 19 transfer of the youthful offender from the juvenile 20 court back to the court having jurisdiction over the 21 criminal proceedings involving the youthful offender, 22 the court may continue the youthful offender deferred 23 sentence or enter a sentence, which may be a suspended 24 sentence. shall order one of the following sentencing 25 options: 26 (1) Defer judgment and place the youthful offender 27 on probation, upon the consent of the youthful 28 offender. 29 (2) Defer the sentence and place the youthful 30 offender on probation upon such terms and conditions 31 as the court may require. 32 (3) Suspend the sentence and place the youthful 33 offender on probation upon such terms and conditions 34 as the court may require. 35 (4) A term of confinement. 36 (5) Discharge the youthful offender from youthful 37 offender status and terminate the sentence. 38 b. Notwithstanding anything in section 907.7 to 39 the contrary, if the district court either grants 40 the youthful offender a deferred judgment, continues 41 the youthful offender deferred sentence , or enters a 42 sentence , and suspends the sentence, and places the 43 youthful offender on probation, the term of formal 44 supervision shall commence upon entry of the order by 45 the district court and may continue for a period not 46 to exceed five years. If the district court enters a 47 sentence of confinement, and the youthful offender was 48 previously placed in secure confinement by the juvenile 49 court under the terms of the initial disposition order 50 -51- HF2465.6104.S (1) 84 jh 51/ 58
or any modification to the initial disposition order, 1 the person shall receive credit for any time spent in 2 secure confinement. During any period of probation 3 imposed by the district court, a youthful offender who 4 violates the terms of probation is subject to section 5 908.11 . 6 DIVISION XIV 7 STATE BOARD OF REGENTS 8 Sec. 155. Section 8D.10, Code 2011, is amended to 9 read as follows: 10 8D.10 Report of savings by state agencies. 11 A state agency which is a part of the network shall 12 annually provide a written report to the general 13 assembly certifying the identified savings associated 14 with the state agency’s use of the network. The report 15 shall be delivered on or before January 15 for the 16 previous fiscal year of the state agency. This section 17 does not apply to the state board of regents or to 18 any institution under control of the state board of 19 regents. 20 Sec. 156. Section 262.93, Code 2011, is amended to 21 read as follows: 22 262.93 Reports to general assembly. 23 The college student aid commission and the state 24 board of regents each shall submit to the general 25 assembly , by January 15 of each year, a report on 26 the progress and implementation of the programs 27 which they administer under sections 261.102 through 28 261.105 , 262.82 , and 262.92 . By January 31 of each 29 year, the state board of regents shall submit a report 30 to the general assembly regarding the progress and 31 implementation of the program administered pursuant to 32 section 262.82. The reports shall include , but are 33 not limited to , the numbers of students and educators 34 participating in the programs and allocation of funds 35 appropriated for the programs. 36 Sec. 157. Section 263.19, Code 2011, is amended to 37 read as follows: 38 263.19 Purchases. 39 Any purchase in excess of ten thousand dollars, 40 of materials, appliances, instruments, or supplies by 41 the university of Iowa hospitals and clinics , when the 42 price of the materials, appliances, instruments, or 43 supplies to be purchased is subject to competition, 44 shall be made pursuant to open competitive quotations, 45 and all contracts for such purchases shall be subject 46 to chapter 72 . However, purchases may be made through 47 a hospital group purchasing organization provided 48 that the university of Iowa hospitals and clinics 49 is a member of the organization in compliance with 50 -52- HF2465.6104.S (1) 84 jh 52/ 58
purchasing policies of the state board of regents . 1 Sec. 158. Section 432.13, Code 2011, is amended to 2 read as follows: 3 432.13 Premium tax exemption —— hawk-i program —— 4 state employee benefits. 5 1. Premiums collected by participating insurers 6 under chapter 514I are exempt from premium tax. 7 2. Premiums received for benefits acquired 8 on behalf of state employees by the department of 9 administrative services on behalf of state employees 10 pursuant to section 8A.402, subsection 1 , and by the 11 state board of regents pursuant to chapter 262, are 12 exempt from premium tax. 13 DIVISION XV 14 SALES AND USE TAX 15 Sec. 159. Section 423.1, subsection 47, Code 16 Supplement 2011, is amended to read as follows: 17 47. “Retailer” means and includes every person 18 engaged in the business of selling tangible personal 19 property or taxable services at retail, or the 20 furnishing of gas, electricity, water, or communication 21 service, and tickets or admissions to places of 22 amusement and athletic events or operating amusement 23 devices or other forms of commercial amusement 24 from which revenues are derived and includes but is 25 not limited to every retailer maintaining a place 26 of business in this state . However, when in the 27 opinion of the director it is necessary for the 28 efficient administration of this chapter to regard any 29 salespersons, representatives, truckers, peddlers, 30 or canvassers as agents of the dealers, distributors, 31 supervisors, employers, or persons under whom they 32 operate or from whom they obtain tangible personal 33 property sold by them irrespective of whether or not 34 they are making sales on their own behalf or on behalf 35 of such dealers, distributors, supervisors, employers, 36 or persons, the director may so regard them, and 37 may regard such dealers, distributors, supervisors, 38 employers, or persons as retailers for the purposes of 39 this chapter . “Retailer” includes a seller obligated 40 to collect sales or use tax. 41 Sec. 160. Section 423.1, subsection 48, Code 42 Supplement 2011, is amended to read as follows: 43 48. a. “Retailer maintaining a place of business 44 in this state” or any like term includes any retailer 45 having or maintaining within this state, directly 46 or by a subsidiary, an office, distribution house, 47 sales house, warehouse, or other place of business, 48 or any representative operating within this state 49 under the authority of the retailer or its subsidiary, 50 -53- HF2465.6104.S (1) 84 jh 53/ 58
irrespective of whether that place of business 1 or representative is located here permanently or 2 temporarily, or whether the retailer or subsidiary is 3 admitted to do business within this state pursuant to 4 chapter 490 . 5 b. (1) A retailer shall be presumed to be 6 maintaining a place of business in this state, as 7 defined in paragraph “a” , if any person that has 8 substantial nexus in this state, other than a person 9 acting in its capacity as a common carrier, does any 10 of the following: 11 (a) Sells a similar line of products as the 12 retailer and does so under the same or similar business 13 name. 14 (b) Maintains an office, distribution facility, 15 warehouse, storage place, or similar place of business 16 in this state to facilitate the delivery of property 17 or services sold by the retailer to the retailer’s 18 customers. 19 (c) Uses trademarks, service marks, or trade 20 names in this state that are the same or substantially 21 similar to those used by the retailer. 22 (d) Delivers, installs, assembles, or performs 23 maintenance services for the retailer’s customers. 24 (e) Facilitates the retailer’s delivery of 25 property to customers in this state by allowing the 26 retailer’s customers to take delivery of property sold 27 by the retailer at an office, distribution facility, 28 warehouse, storage place, or similar place of business 29 maintained by the person in this state. 30 (f) Conducts any other activities in this state 31 that are significantly associated with the retailer’s 32 ability to establish and maintain a market in this 33 state for the retailer’s sales. 34 (2) The presumption established in this paragraph 35 may be rebutted by a showing of proof that the 36 person’s activities in this state are not significantly 37 associated with the retailer’s ability to establish 38 or maintain a market in this state for the retailer’s 39 sales. 40 Sec. 161. NEW SECTION . 423.13A Administration —— 41 effectiveness of agreements with retailers. 42 1. Notwithstanding any provision of this chapter 43 to the contrary, any ruling, agreement, or contract, 44 whether written or oral, express or implied, entered 45 into after the effective date of this division of 46 this Act between a retailer and a state agency which 47 provides that a retailer is not required to collect 48 sales and use tax in this state despite the presence 49 in this state of a warehouse, distribution center, or 50 -54- HF2465.6104.S (1) 84 jh 54/ 58
fulfillment center that is owned and operated by the 1 retailer or an affiliate of the retailer shall be null 2 and void unless such ruling, agreement, or contract 3 is approved by a majority vote of both houses of the 4 general assembly. 5 2. For purposes of this section, “state agency” 6 means the executive branch, including any executive 7 department, commission, board, institution, division, 8 bureau, office, agency, or other entity of state 9 government. “State agency” does not mean the general 10 assembly, or the judicial branch as provided in section 11 602.1102. 12 Sec. 162. Section 423.36, Code 2011, is amended by 13 adding the following new subsection: 14 NEW SUBSECTION . 1A. a. Notwithstanding subsection 15 1, if any person will make taxable sales of tangible 16 personal property or furnish services to any state 17 agency, that person shall, prior to the sale, apply 18 for and receive a permit to collect sales or use tax 19 pursuant to this section. A state agency shall not 20 purchase tangible personal property or services from 21 any person unless that person has a valid, unexpired 22 permit issued pursuant to this section and is in 23 compliance with all other requirements in this chapter 24 imposed upon retailers, including but not limited to 25 the requirement to collect and remit sales and use tax 26 and file sales tax returns. 27 b. For purposes of this subsection, “state 28 agency” means any executive, judicial, or legislative 29 department, commission, board, institution, division, 30 bureau, office, agency, or other entity of state 31 government. 32 DIVISION XVI 33 COMMERCIAL ESTABLISHMENT FUND 34 Sec. 163. Section 162.2, Code 2011, is amended by 35 adding the following new subsections: 36 NEW SUBSECTION . 12A. “Dispositional expenses” means 37 the same as defined in section 717B.1. 38 NEW SUBSECTION . 16A. “Local authority” means the 39 same as defined in section 717B.1. 40 Sec. 164. Section 162.2, subsection 27, Code 2011, 41 is amended to read as follows: 42 27. “Vertebrate animal” means those vertebrate 43 animals other than members of the equine, bovine, 44 caprine, ovine, and or porcine species, and ostriches, 45 rheas, or emus , farm deer as defined in section 170.1, 46 or poultry . 47 Sec. 165. Section 162.2C, Code 2011, is amended by 48 adding the following new subsections: 49 NEW SUBSECTION . 2A. The fiscal year of the fund 50 -55- HF2465.6104.S (1) 84 jh 55/ 58
begins July 1 and ends June 30. Fiscal quarters of the 1 fund begin July 1, October 1, January 1, and April 1. 2 NEW SUBSECTION . 2B. The fund shall include two 3 accounts, a general account and a dispositional 4 account. 5 a. Except as provided in paragraph “b” , the general 6 account is composed of all moneys deposited in the fund 7 as provided in subsection 2. The department shall 8 utilize moneys in the general account to provide for 9 the administration and enforcement of this chapter. 10 b. The dispositional account is composed of all 11 fees collected pursuant to section 162.2B, until the 12 department determines that the account has achieved 13 a threshold of at least two hundred fifty thousand 14 dollars. At the end of each fiscal quarter the 15 department shall determine the balance of unencumbered 16 and unobligated moneys in the account, and may transfer 17 any moneys in the account exceeding the threshold to 18 the general account. The department shall return 19 any unexpended and unobligated moneys expended from 20 the dispositional account back to that account, or 21 the general account if the dispositional account’s 22 threshold is achieved. 23 Sec. 166. NEW SECTION . 162.2D Payment of 24 dispositional expenses incurred by local authorities. 25 1. Moneys deposited into the dispositional account 26 of the commercial establishment fund created in section 27 162.2C are appropriated to the department to pay 28 eligible claims submitted to the department by local 29 authorities for dispositional expenses incurred by 30 the local authority, including by providing for the 31 maintenance of a vertebrate animal subject to a court 32 hearing pursuant to section 717B.4 or rescued pursuant 33 to section 717B.5. This section does not apply to 34 livestock as defined in section 717.1. 35 2. The department shall pay an eligible claim 36 according to procedures adopted by departmental 37 rule. In order for a claim to be eligible, all of the 38 following must apply: 39 a. At the time of the hearing for the disposition 40 of the vertebrate animal or the rescue of the 41 vertebrate animal, the vertebrate animal must have been 42 possessed or controlled by a commercial establishment 43 that possessed or controlled more than twenty 44 vertebrate animals at any one time during the prior 45 twelve months. 46 b. The commercial establishment must be required to 47 operate pursuant to an authorization issued or renewed 48 pursuant to section 162.2A, regardless of whether the 49 commercial establishment is actually issued or renewed 50 -56- HF2465.6104.S (1) 84 jh 56/ 58
such authorization. 1 c. The dispositional expenses must be actually 2 and reasonably incurred by the local authority, 3 including by an animal care provider providing for the 4 maintenance of the vertebrate animal under contract 5 with the local authority. 6 d. The local authority must submit the claim to the 7 department according to procedures established by rules 8 adopted by the department. A claim is not eligible 9 if submitted twelve months or more after the local 10 authority has incurred its final dispositional expense. 11 3. A claim is eligible for payment even if any of 12 the following applies: 13 a. The responsible party has posted a bond or 14 other security with the local authority as provided in 15 section 717B.4. 16 b. The local authority may receive a future payment 17 for the dispositional expense from a responsible party 18 as provided in section 717B.4. 19 4. Upon a determination that the claim is eligible, 20 the department shall provide for payment to the local 21 authority of one hundred percent of the claimed amount. 22 If there are insufficient moneys in the dispositional 23 account to make full payment of all eligible claims, 24 the department shall prorate the payment amounts and 25 defer the remaining payment until the dispositional 26 account again contains sufficient moneys. 27 5. A local authority shall repay the department 28 the claimed amount as provided in subsection 4 from 29 any moneys received by the local authority from a 30 responsible party for dispositional expenses pursuant 31 to section 717B.4. The department shall deposit the 32 moneys in the commercial establishment fund as provided 33 in section 162.2C. 34 Sec. 167. Section 717B.1, Code 2011, is amended by 35 adding the following new subsection: 36 NEW SUBSECTION . 3A. “Department” means the 37 department of agriculture and land stewardship. 38 Sec. 168. NEW SECTION . 717B.5A Dispositional 39 expenses —— commercial establishment fund. 40 A local authority may submit a claim to the 41 department to pay for dispositional expenses incurred 42 by the local authority if the local authority complies 43 with the requirements provided in section 162.2D. > 44 2. Title page, by striking lines 1 through 5 and 45 inserting < An Act relating to state and local finances 46 by making and adjusting appropriations, providing for 47 funding of property tax credits and reimbursements and 48 for other matters pertaining to taxation, providing 49 for fees and criminal penalties, providing for legal 50 -57- HF2465.6104.S (1) 84 jh 57/ 58
responsibilities, providing for certain insurance and 1 employee benefits, and providing for properly related 2 matters, and including effective date and retroactive 3 and other applicability provisions. > 4 3. By renumbering as necessary. 5 -58- HF2465.6104.S (1) 84 jh 58/ 58