CCS-452 REPORT OF THE CONFERENCE COMMITTEE ON SENATE FILE 452 To the President of the Senate and the Speaker of the House of Representatives: We, the undersigned members of the conference committee appointed to resolve the differences between the Senate and House of Representatives on Senate File 452, a bill for an Act relating to state and local finances by making appropriations, providing for fees, providing for legal responsibilities, providing for certain employee benefits, and providing for properly related matters, and including effective date and retroactive and other applicability provisions, respectfully make the following report: 1. That the Senate recedes from its amendment, H-1446. 2. That the House recedes from its amendment, S-3218. 3. That Senate File 452, as amended, passed, and reprinted by the Senate, is amended to read as follows: 1. By striking everything after the enacting clause and inserting: -1- SF452.2364 (6) 85 tm/jp 1/ 82
CCS-452 < DIVISION I STANDING APPROPRIATIONS AND RELATED MATTERS Section 1. BUDGET PROCESS FOR FISCAL YEAR 2014-2015. 1. For the budget process applicable to the fiscal year beginning July 1, 2014, on or before October 1, 2013, in lieu of the information specified in section 8.23, subsection 1, unnumbered paragraph 1, and paragraph “a”, all departments and establishments of the government shall transmit to the director of the department of management, on blanks to be furnished by the director, estimates of their expenditure requirements, including every proposed expenditure, for the ensuing fiscal year, together with supporting data and explanations as called for by the director of the department of management after consultation with the legislative services agency. 2. The estimates of expenditure requirements shall be in a form specified by the director of the department of management, and the expenditure requirements shall include all proposed expenditures and shall be prioritized by program or the results to be achieved. The estimates shall be accompanied by performance measures for evaluating the effectiveness of the programs or results. Sec. 2. INSTRUCTIONAL SUPPORT STATE AID —— FY 2013-2014 —— FY 2014-2015. In lieu of the appropriation provided in section 257.20, subsection 2 , the appropriation for the fiscal years beginning July 1, 2013, and July 1, 2014, for paying instructional support state aid under section 257.20 for fiscal years 2013-2014 and 2014-2015 is zero. Sec. 3. GENERAL ASSEMBLY. 1. The appropriations made pursuant to section 2.12 for the expenses of the general assembly and legislative agencies for the fiscal year beginning July 1, 2013, and ending June 30, 2014, are reduced by the following amount: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 2. The budgeted amounts for the general assembly for the -2- SF452.2364 (6) 85 tm/jp 2/ 82
CCS-452 fiscal year beginning July 1, 2013, may be adjusted to reflect unexpended budgeted amounts from the previous fiscal year. Sec. 4. CLAIMS AGAINST THE STATE. The appropriations made pursuant to section 25.2 for paying claims against the state for the fiscal year beginning July 1, 2013, and ending June 30, 2014, are reduced by the following amount: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,086,307 Sec. 5. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 2013-2014. Notwithstanding the standing appropriations in the following designated sections for the fiscal year beginning July 1, 2013, and ending June 30, 2014, the amounts appropriated from the general fund of the state pursuant to these sections for the following designated purposes shall not exceed the following amounts: 1. For operational support grants and community cultural grants under section 99F.11, subsection 3, paragraph “d”, subparagraph (1): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 416,702 2. For payment for nonpublic school transportation under section 285.2: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,560,931 If total approved claims for reimbursement for nonpublic school pupil transportation exceed the amount appropriated in accordance with this subsection, the department of education shall prorate the amount of each approved claim. 3. For the enforcement of chapter 453D relating to tobacco product manufacturers under section 453D.8: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 18,416 Sec. 6. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 2014-2015. Notwithstanding the standing appropriations in the following designated sections for the fiscal year beginning July 1, 2014, and ending June 30, 2015, the amounts appropriated from the general fund of the state pursuant to these sections for the following designated purposes shall not -3- SF452.2364 (6) 85 tm/jp 3/ 82
CCS-452 exceed the following amounts: 1. For operational support grants and community cultural grants under section 99F.11, subsection 3, paragraph “d”, subparagraph (1): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 2. For regional tourism marketing under section 99F.11, subsection 3, paragraph “d”, subparagraph (2): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 582,000 3. For payment for nonpublic school transportation under section 285.2: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,560,931 If total approved claims for reimbursement for nonpublic school pupil transportation exceed the amount appropriated in accordance with this subsection, the department of education shall prorate the amount of each approved claim. 4. For the enforcement of chapter 453D relating to tobacco product manufacturers under section 453D.8: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 Sec. 7. Section 8.8, Code 2013, is amended to read as follows: 8.8 Special olympics fund —— appropriation. A special olympics fund is created in the office of the treasurer of state under the control of the department of management. There is appropriated annually from the general fund of the state to the special olympics fund fifty one hundred thousand dollars for distribution to one or more organizations which administer special olympics programs benefiting the citizens of Iowa with disabilities. Sec. 8. Section 257.35, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 7A. Notwithstanding subsection 1, and in addition to the reduction applicable pursuant to subsection 2, the state aid for area education agencies and the portion of the combined district cost calculated for these agencies -4- SF452.2364 (6) 85 tm/jp 4/ 82
CCS-452 for the fiscal year beginning July 1, 2013, and ending June 30, 2014, shall be reduced by the department of management by fifteen million dollars. The reduction for each area education agency shall be prorated based on the reduction that the agency received in the fiscal year beginning July 1, 2003. DIVISION II MISCELLANEOUS PROVISIONS AND APPROPRIATIONS Sec. 9. IOWA PUBLIC INFORMATION BOARD. There is appropriated from the general fund of the state to the Iowa public information board for the fiscal year beginning July 1, 2013, and ending June 30, 2014, the following amount, or so much thereof as is necessary, to be used for the purposes designated: For salaries, support, maintenance, and miscellaneous purposes, and in addition to moneys appropriated to the board in 2013 Iowa Acts, House File 603, if enacted: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 75,000 Sec. 10. IOWA TUITION GRANTS. There is appropriated from the general fund of the state to the college student aid commission for the fiscal year beginning July 1, 2013, and ending June 30, 2014, the following amount, or so much thereof as is necessary, to be used for the purposes designated: For Iowa tuition grants under section 261.25: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 500,000 Sec. 11. FTE AUTHORIZATION. 1. For purposes of the offices of the governor and lieutenant governor, there is authorized an additional 3.00 full-time equivalent positions above those otherwise authorized pursuant to 2013 Iowa Acts, House File 603, if enacted. 2. For purposes of the department of management, there is authorized an additional 1.00 full-time equivalent position above those otherwise authorized pursuant to 2013 Iowa Acts, House File 603, if enacted. Sec. 12. HOME AND COMMUNITY-BASED SERVICES PROVIDERS -5- SF452.2364 (6) 85 tm/jp 5/ 82
CCS-452 —— REASONABLE COSTS OF STAFF TRAINING —— REIMBURSEMENT AS DIRECT COSTS. The department of human services shall adopt rules pursuant to chapter 17A to provide that reasonable costs of staff training incurred by providers of home and community-based services under the medical assistance program are reimbursable as direct costs. Such reimbursement shall include reimbursement of the reasonable costs associated with the learning management system utilized under the college of direct support training program. Sec. 13. ADMINISTRATIVE RULES REVIEW COMMITTEE. The administrative rules review committee shall consider the scope, impact, and long-term consequences of legislation requiring delegations of authority to state agencies be construed narrowly. The committee shall submit a report of the committee findings to the speaker of the house and the majority leader of the senate by January 12, 2015. The legislative services agency shall provide necessary staff support for the committee consideration. Sec. 14. Section 49.77, subsection 1, Code 2013, is amended by adding the following new paragraph: NEW PARAGRAPH . c. At the discretion of the commissioner, an electronic election register may be used to produce the declaration required in this subsection. The person desiring to vote shall sign the declaration produced by the electronic election register prior to receiving a ballot. Sec. 15. NONREVERSION —— CONSERVATION RESERVE ENHANCEMENT PROGRAM APPROPRIATIONS. 1. Notwithstanding section 8.33, and if enacted pursuant to 2013 Iowa Acts, Senate File 435, moneys appropriated from the environment first fund to the department of agriculture and land stewardship for purposes of the conservation reserve enhancement program for the fiscal year beginning July 1, 2013, that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for -6- SF452.2364 (6) 85 tm/jp 6/ 82
CCS-452 expenditure for the purposes designated until the close of the fiscal year that begins July 1, 2016. 2. Notwithstanding section 8.33, and if enacted pursuant to 2013 Iowa Acts, Senate File 435, moneys appropriated from the environment first fund to the department of agriculture and land stewardship for purposes of the conservation reserve enhancement program for the fiscal year beginning July 1, 2014, that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year that begins July 1, 2017. Sec. 16. Section 135C.7, Code 2013, is amended by adding the following new unnumbered paragraph: NEW UNNUMBERED PARAGRAPH . In addition to the license fees listed in this section, there shall be an annual assessment assessed to each licensee in an amount to cover the cost of independent reviewers provided pursuant to section 135C.42. The department shall, in consultation with licensees, establish the assessment amount by rule based on the award of a request for proposals. The assessment shall be retained by the department as a repayment receipt as defined in section 8.2 and used for the purpose of paying the cost of the independent reviewers. Sec. 17. Section 144.26, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 5. Upon the activation of an electronic death record system, each person with a duty related to death certificates shall participate in the electronic death record system. A person with a duty related to a death certificate includes but is not limited to a physician as defined in section 135.1, a physician assistant, an advanced registered nurse practitioner, a funeral director, and a county recorder. Sec. 18. Section 216A.3, subsection 3, Code 2013, is amended to read as follows: -7- SF452.2364 (6) 85 tm/jp 7/ 82
CCS-452 3. A majority of the voting members of the board shall constitute a quorum, and the affirmative vote of two-thirds of the voting members present is necessary for any substantive action taken by the board. The board shall select a chairperson from the voting members of the board. The board shall meet not less than four times a year. Sec. 19. Section 231.64, subsection 1, unnumbered paragraph 1, Code 2013, is amended to read as follows: The aging and disability resource center program shall be administered by the department consistent with the federal Act. The department shall designate participating entities area agencies on aging to establish , in consultation with other stakeholders including organizations representing the disability community, a coordinated system for providing all of the following: Sec. 20. Section 257.11, subsection 6A, paragraph a, subparagraph (1), as enacted by 2013 Iowa Acts, House File 472, section 1, is amended to read as follows: (1) In order to provide additional funding to increase student opportunities and redirect more resources to student programming for school districts that share operational functions, a supplementary weighting of two hundredths per pupil shall be assigned to pupils enrolled in a district that shares with a political subdivision one or more operational functions of a curriculum director, school administration manager, mental health therapist, social worker, school nurse, school counselor, or school librarian, or one or more operational functions in the areas of superintendent management, business management, human resources, transportation, or operation and maintenance for at least twenty percent of the school year. The additional weighting shall be assigned for each discrete operational function shared. The operational function sharing arrangement does not need to be a newly implemented sharing arrangement to receive -8- SF452.2364 (6) 85 tm/jp 8/ 82
CCS-452 supplementary weighting under this subsection . However, to receive supplementary weighting under this subsection for an ongoing operational function sharing arrangement that began before July 1, 2014, the district shall submit information to the department documenting the cost savings directly attributable to the shared operational functions and describe the district’s consideration of additional shared operational functions. Sec. 21. Section 261.93, subsection 2, paragraph b, subparagraph (4), Code 2013, is amended to read as follows: (4) Is the child of a fire fighter or police officer included under section 97B.49B , who was killed in the line of duty as determined by the Iowa public employees’ retirement system in accordance with section 97B.52, subsection 2 . Sec. 22. Section 306D.4, Code 2013, is amended to read as follows: 306D.4 Scenic highway advertising. 1. The state department of transportation shall have the authority to adopt rules to control the erection of new advertising devices on a highway designated as a scenic highway or scenic byway in order to comply with federal requirements concerning the implementation of a scenic byways program. 2. Notwithstanding subsection 1, if an advertising device was lawfully erected along an interstate highway within the corporate limits of a city prior to designation of the highway as a scenic byway and, after such designation occurs, the advertising device is displaced due to the reconstruction, improvement, or relocation of the highway, the advertising device may be relocated to a location determined by the department to be substantially the same location, subject to approval by the federal highway administration, and shall not be considered an erection of a new advertising device, if all of the following apply: a. The location conforms to the requirements of chapters -9- SF452.2364 (6) 85 tm/jp 9/ 82
CCS-452 306B and 306C. b. The materials, number and type of supports, lighting, face size, and height of the advertising device remain the same. Sec. 23. Section 692A.113, subsection 3, Code 2013, is amended by adding the following new paragraph: NEW PARAGRAPH . e. Operate, manage, be employed by, or act as a contractor or volunteer at a business that operates a motor vehicle primarily marketing, from or near the motor vehicle, the sale and dispensing of ice cream or other food products to minors. Sec. 24. 2008 Iowa Acts, chapter 1189, is amended by adding the following new section: NEW SECTION . SEC. 31A. NONREVERSION. Notwithstanding section 8.33, moneys appropriated in this division of this Act to the department of agriculture and land stewardship to provide financial assistance for the conservation reserve enhancement program that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year beginning July 1, 2016. Sec. 25. 2009 Iowa Acts, chapter 175, is amended by adding the following new section: NEW SECTION . SEC. 17A. NONREVERSION. Notwithstanding section 8.33, moneys appropriated in this division of this Act to the department of agriculture and land stewardship to provide financial assistance for the conservation reserve enhancement program that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year beginning July 1, 2016. Sec. 26. 2010 Iowa Acts, chapter 1191, is amended by adding -10- SF452.2364 (6) 85 tm/jp 10/ 82
CCS-452 the following new section: NEW SECTION . SEC. 19A. NONREVERSION. Notwithstanding section 8.33, moneys appropriated in this division of this Act to the department of agriculture and land stewardship to provide financial assistance for the conservation reserve enhancement program that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year beginning July 1, 2016. Sec. 27. 2011 Iowa Acts, chapter 128, is amended by adding the following new section: NEW SECTION . SEC. 14A. NONREVERSION. Notwithstanding section 8.33, moneys appropriated in this division of this Act to the department of agriculture and land stewardship to provide financial assistance for the conservation reserve enhancement program that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year beginning July 1, 2016. Sec. 28. 2011 Iowa Acts, chapter 128, is amended by adding the following new section: NEW SECTION . SEC. 59A. NONREVERSION. Notwithstanding section 8.33, moneys appropriated in this division of this Act to the department of agriculture and land stewardship to provide financial assistance for the conservation reserve enhancement program, as amended by 2012 Iowa Acts, chapter 1135, section 18, that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year beginning July 1, 2016. Sec. 29. 2013 Iowa Acts, House File 649, if enacted, is -11- SF452.2364 (6) 85 tm/jp 11/ 82
CCS-452 amended by adding the following new section: NEW SECTION . SEC. 9. EFFECTIVE UPON ENACTMENT. This Act, being deemed of immediate importance, takes effect upon enactment of 2013 Iowa Acts, Senate File 452, if enacted. Sec. 30. 2013 Iowa Acts, Senate File 446, if enacted, is amended by adding the following section: NEW SECTION . SEC. 11A. CHRONIC CARE CONSORTIUM. Of the funds appropriated in this Act from the general fund of the state to the department of human services for the medical assistance program for the fiscal year beginning July 1, 2013, and ending June 30, 2014, $200,000 shall be used for the Iowa chronic care consortium pursuant to 2003 Iowa Acts, chapter 112, section 12, as amended by 2003 Iowa Acts, chapter 179, section 166 and 167. Sec. 31. 2013 Iowa Acts, Senate File 447, the following section subsection relating to the department of public safety, if enacted, is amended to read as follows: ___. For operations, costs, and miscellaneous purposes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,700,000 As a condition of the appropriation made to the department of public safety in this subsection, the moneys appropriated shall be used to retain nonsupervisory personnel in the department and shall not be used for administrative purposes. Sec. 32. 2013 Iowa Acts, Senate File 447, the following section subsection relating to the department of public safety, if enacted, is amended to read as follows: 7. For operations , costs, and miscellaneous purposes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 850,000 As a condition of the appropriation made to the department of public safety in this subsection, the moneys appropriated shall be used to retain nonsupervisory personnel in the department and shall not be used for administrative purposes. Sec. 33. 2013 Iowa Acts, Senate File 447, the following section subsection relating to the department of corrections, -12- SF452.2364 (6) 85 tm/jp 12/ 82
CCS-452 if enacted, is amended to read as follows: 6A. 5A. For operations, costs, and miscellaneous purposes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,571,309 As a condition of the appropriation made to the department of corrections in this subsection, the moneys appropriated shall be used to retain nonsupervisory personnel at departmental institutions and shall not be used for administrative purposes. Sec. 34. 2013 Iowa Acts, Senate File 447, the following section subsection relating to the department of corrections, if enacted, is amended to read as follows: 6. For operations , costs , and miscellaneous purposes: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,285,655 As a condition of the appropriation made to the department of corrections in this subsection, the moneys appropriated shall be used to retain nonsupervisory personnel at departmental institutions and shall not be used for administrative purposes. Sec. 35. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to May 13, 2008: 1. The section of this Act amending 2008 Iowa Acts, chapter 1189. Sec. 36. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to May 26, 2009: 1. The section of this Act amending 2009 Iowa Acts, chapter 175. Sec. 37. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to April 29, 2010: 1. The section of this Act amending 2010 Iowa Acts, chapter 1191. Sec. 38. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to July 21, 2011: -13- SF452.2364 (6) 85 tm/jp 13/ 82
CCS-452 1. The sections of this Act amending 2011 Iowa Acts, chapter 128. Sec. 39. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to the date of enactment of 2013 Iowa Acts, House File 649: 1. The section of this Act amending 2013 Iowa Acts, House File 649. DIVISION III SALARIES, COMPENSATION, AND RELATED MATTERS Sec. 40. STATE COURT —— JUSTICES, JUDGES, AND MAGISTRATES. 1. The salary rates specified in subsection 2 are for the fiscal year beginning July 1, 2013, effective for the pay period beginning January 3, 2014, and for subsequent fiscal years until otherwise provided by the general assembly. The salaries provided for in this section shall be paid from funds allocated to the judicial branch from the salary adjustment fund, or if the allocation is not sufficient, from funds appropriated to the judicial branch pursuant to this Act or any other Act of the general assembly. 2. The following annual salary rates shall be paid to the persons holding the judicial positions indicated during the fiscal year beginning July 1, 2013, effective with the pay period beginning January 3, 2014, and for subsequent pay periods. a. Chief justice of the supreme court: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 178,538 b. Each justice of the supreme court: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 170,544 c. Chief judge of the court of appeals: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 159,885 d. Each associate judge of the court of appeals: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 154,556 e. Each chief judge of a judicial district: -14- SF452.2364 (6) 85 tm/jp 14/ 82
CCS-452 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 149,226 f. Each district judge except the chief judge of a judicial district: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 143,897 g. Each district associate judge: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 127,908 h. Each associate juvenile judge: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 127,908 i. Each associate probate judge: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 127,908 j. Each judicial magistrate: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 39,438 k. Each senior judge: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,527 3. Persons receiving the salary rates established under this section shall not receive any additional salary adjustments provided by this Act. Sec. 41. JUDICIAL BRANCH —— APPROPRIATION. There is appropriated from the general fund of the state to the judicial branch for the fiscal year beginning July 1, 2013, and ending June 30, 2014, the following amount, or so much thereof as is necessary, to be used for the purposes designated: For salaries for justices, judges, and magistrates: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 850,000 Sec. 42. SPECIAL FUNDS. For the fiscal year beginning July 1, 2013, and ending June 30, 2014, and for the fiscal year beginning July 1, 2014, and ending June 30, 2015, salary adjustments may be funded using departmental revolving, trust, or special funds for which the general assembly has established an operating budget, provided doing so does not exceed the operating budget established by the general assembly. Sec. 43. SALARY MODEL ADMINISTRATOR. The salary model administrator shall work in conjunction with the legislative services agency to maintain the state’s salary model used for -15- SF452.2364 (6) 85 tm/jp 15/ 82
CCS-452 analyzing, comparing, and projecting state employee salary and benefit information, including information relating to employees of the state board of regents. The department of revenue, the department of administrative services, the five institutions under the jurisdiction of the state board of regents, the judicial district departments of correctional services, and the state department of transportation shall provide salary data to the department of management and the legislative services agency to operate the state’s salary model. The format and frequency of provision of the salary data shall be determined by the department of management and the legislative services agency. The information shall be used in collective bargaining processes under chapter 20 and in calculating the funding needs contained within the annual salary adjustment legislation. A state employee organization as defined in section 20.3, subsection 4 , may request information produced by the model, but the information provided shall not contain information attributable to individual employees. Sec. 44. 2008 Iowa Acts, chapter 1191, section 14, subsection 4, is amended to read as follows: 4. The following are range 4 positions: director of the department of human rights, director of the Iowa state civil rights commission, executive director of the college student aid commission, director of the department for the blind, executive director of the ethics and campaign disclosure board, executive director of the Iowa public information board, members of the public employment relations board, and chairperson, vice chairperson, and members of the board of parole. DIVISION IV CORRECTIVE PROVISIONS Sec. 45. Section 2.12, unnumbered paragraph 4, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 1, is -16- SF452.2364 (6) 85 tm/jp 16/ 82
CCS-452 amended to read as follows: There is appropriated out of any funds in the state treasury not otherwise appropriated such sums as may be necessary for the fiscal year budgets of the legislative services agency and the ombudsman office of ombudsman for salaries, support, maintenance, and miscellaneous purposes to carry out their statutory responsibilities. The legislative services agency and the ombudsman office of ombudsman shall submit their proposed budgets to the legislative council not later than September 1 of each year. The legislative council shall review and approve the proposed budgets not later than December 1 of each year. The budget approved by the legislative council for each of its statutory legislative agencies shall be transmitted by the legislative council to the department of management on or before December 1 of each year for the fiscal year beginning July 1 of the following year. The department of management shall submit the approved budgets received from the legislative council to the governor for inclusion in the governor’s proposed budget for the succeeding fiscal year. The approved budgets shall also be submitted to the chairpersons of the committees on appropriations. The committees on appropriations may allocate from the funds appropriated by this section the funds contained in the approved budgets, or such other amounts as specified, pursuant to a concurrent resolution to be approved by both houses of the general assembly. The director of the department of administrative services shall issue warrants for salaries, support, maintenance, and miscellaneous purposes upon requisition by the administrative head of each statutory legislative agency. If the legislative council elects to change the approved budget for a legislative agency prior to July 1, the legislative council shall transmit the amount of the budget revision to the department of management prior to July 1 of the fiscal year, however, if the general assembly approved the budget it cannot be changed except -17- SF452.2364 (6) 85 tm/jp 17/ 82
CCS-452 pursuant to a concurrent resolution approved by the general assembly. Sec. 46. Section 2.42, subsection 14, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 2, is amended to read as follows: 14. To hear and act upon appeals of aggrieved employees of the legislative services agency and the office of the ombudsman pursuant to rules of procedure established by the council. Sec. 47. Section 2C.3, subsection 2, Code 2013, as enacted by 2013 Iowa Acts, House File 185, section 4, is amended to read as follows: 2. The ombudsman shall employ and supervise all employees under the ombudsman’s direction in such positions and at such salaries as shall be authorized by the legislative council. The legislative council shall hear and act upon appeals of aggrieved employees of the office of the ombudsman. Sec. 48. Section 2C.9, subsection 6, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 10, is amended to read as follows: 6. Establish rules relating to the operation, organization, and procedure of the office of the ombudsman. The rules are exempt from chapter 17A and shall be published in the Iowa administrative code. Sec. 49. Section 2C.11, subsection 1, unnumbered paragraph 1, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 12, is amended to read as follows: An appropriate subject for investigation by the office of the ombudsman is an administrative action that might be: Sec. 50. Section 2C.18, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 20, is amended to read as follows: 2C.18 Report to general assembly. The ombudsman shall by April 1 of each year submit an economically designed and reproduced report to the general -18- SF452.2364 (6) 85 tm/jp 18/ 82
CCS-452 assembly and to the governor concerning the exercise of the ombudsman ombudsman’s functions during the preceding calendar year. In discussing matters with which the ombudsman has been concerned, the ombudsman shall not identify specific persons if to do so would cause needless hardship. If the annual report criticizes a named agency or official, it shall also include unedited replies made by the agency or official to the criticism, unless excused by the agency or official affected. Sec. 51. Section 8B.21, subsection 5, paragraph e, if enacted by 2013 Iowa Acts, Senate File 396, section 3, is amended to read as follows: e. The department of public defense shall not be required to obtain any information technology services pursuant to this chapter for the department of public defense that is are provided by the office pursuant to this chapter without the consent of the adjutant general. Sec. 52. Section 23A.4, subsection 3, Code 2013, as enacted by 2013 Iowa Acts, House File 185, section 27, is amended to read as follows: 3. Chapter 17A and this section are the exclusive remedy for violations of this chapter . However, the office of the ombudsman may review violations of this chapter and make recommendations as provided in chapter 2C . Sec. 53. Section 29.1, Code 2013, as amended by 2013 Iowa Acts, House File 307, section 9, is amended to read as follows: 29.1 Department of public defense. The department of public defense is composed of the office of the adjutant general and the military forces of the state of Iowa. The adjutant general is the director of the department of public defense and shall perform all functions, responsibilities, powers, and duties over concerning the military forces of the state of Iowa as provided in the laws of the state. Sec. 54. Section 35A.13, subsection 6A, paragraph b, -19- SF452.2364 (6) 85 tm/jp 19/ 82
CCS-452 subparagraph (1), if enacted by 2013 Iowa Acts, House File 613, section 2, is amended to read as follows: (1) The commission may provide educational assistance funds to any child who has lived in the state of Iowa for two years preceding application for state educational assistance, and who is the child of a person who died prior to September 11, 2001, during active federal military service while serving in the armed forces or during active federal military service in the Iowa national guard or other military component of the United States, to defray the expenses of tuition, matriculation, laboratory and similar fees, books and supplies, board, lodging, and any other reasonably necessary expense for the child or children incident to attendance in this state at an educational or training institution of college grade, or in a business or vocational training school with standards approved by the department. The commission shall not expend more than six hundred dollars per year for educational assistance for any one child under this paragraph “b” . Sec. 55. Section 70A.28, subsection 6, Code 2013, as amended by 2013 Iowa Acts, House File 185, section 28, is amended to read as follows: 6. Subsection 2 may also be enforced by an employee through an administrative action pursuant to the requirements of this subsection if the employee is not a merit system employee or an employee covered by a collective bargaining agreement. An employee eligible to pursue an administrative action pursuant to this subsection who is discharged, suspended, demoted, or otherwise receives a reduction in pay and who believes the adverse employment action was taken as a result of the employee’s disclosure of information that was authorized pursuant to subsection 2 , may file an appeal of the adverse employment action with the public employment relations board within thirty calendar days following the later of the effective date of the action or the date a finding is issued -20- SF452.2364 (6) 85 tm/jp 20/ 82
CCS-452 to the employee by the office of the ombudsman pursuant to section 2C.11A . The findings issued by the ombudsman may be introduced as evidence before the public employment relations board. The employee has the right to a hearing closed to the public, but may request a public hearing. The hearing shall otherwise be conducted in accordance with the rules of the public employment relations board and the Iowa administrative procedure Act, chapter 17A . If the public employment relations board finds that the action taken in regard to the employee was in violation of subsection 2 , the employee may be reinstated without loss of pay or benefits for the elapsed period, or the public employment relations board may provide other appropriate remedies. Decisions by the public employment relations board constitute final agency action. Sec. 56. Section 105.10, subsection 3, Code 2013, as amended by 2013 Iowa Acts, Senate File 427, section 10, is amended to read as follows: 3. An individual holding a master mechanical license shall not be required to get an HVAC-refrigeration, sheet metal, or hydronic license in order to design, install, or repair the work defined in this chapter as mechanical, HVAC-refrigeration, sheet metal, or hydronic work. An individual holding a journey journeyperson mechanical license shall not be required to get an HVAC-refrigeration, sheet metal, or hydronic license in order to install and repair the work defined in this chapter as mechanical, HVAC-refrigeration, sheet metal, or hydronic work. An individual holding a master or journey journeyperson mechanical license shall also not be required to obtain a special, restricted license that is designated as a sublicense of the mechanical, HVAC-refrigeration, sheet metal, or hydronic licenses. Sec. 57. Section 105.32, as enacted by 2013 Iowa Acts, Senate File 427, section 32, Code 2013, is amended to read as follows: -21- SF452.2364 (6) 85 tm/jp 21/ 82
CCS-452 105.32 Transition provisions. A licensee whose license expires between June 30, 2014, and July 1, 2017, may voluntarily renew their the license early so they may have the license has an expiration date of June 30, 2017. This voluntary early renewal may happen at any time on or after July 1, 2014. The department shall promulgate rules that allow for this one-time early renewal process, including fees and continuing education requirements. Sec. 58. Section 126.11, subsection 3, paragraph b, Code 2013, as amended by 2013 Iowa Acts, House File 417, section 26, is amended to read as follows: b. A drug dispensed by filling or refilling a written, electronic, facsimile, or oral prescription of a practitioner licensed by law to administer the drug is exempt from section 126.10 , except section 126.10, subsection 1 , paragraph “a” , section 126.10, subsection 1, paragraph “i” , subparagraphs (2) and (3), and section 126.10, subsection 1 , paragraphs “k” and “l” , and the packaging requirements of section 126.10, subsection 1 , paragraphs “g” , “h” , and “p” , if the drug bears a label containing the name and address of the dispenser, the date of the prescription or of its filling, the name of the prescriber, and, if stated in the prescription, the name of the patient, and the directions for use and cautionary statements, if any, contained in the prescription. This exemption does not apply to a drug dispensed in the course of the conduct of the business of dispensing drugs pursuant to diagnosis by mail, or to a drug dispensed in violation of paragraph “a” of this subsection . Sec. 59. Section 249A.43, subsection 3, as enacted by 2013 Iowa Acts, Senate File 357, section 7, is amended to read as follows: 3. An affidavit of service of a notice of entry of judgment shall be made by first class mail at the address where the debtor was served with the notice of overpayment. Service -22- SF452.2364 (6) 85 tm/jp 22/ 82
CCS-452 is completed upon mailing as specified in this paragraph subsection . Sec. 60. Section 252D.17, subsection 1, paragraph m, as enacted by 2013 Iowa Acts, House File 417, section 55, Code 2013, is amended to read as follows: m. 2. The department shall establish criteria and a phased-in schedule to require, no later than June 30, 2015, payors of income to electronically transmit the amounts withheld under an income withholding order. The department shall assist payors of income in complying with the required electronic transmission, and shall adopt rules setting forth procedures for use in electronic transmission of funds, and exemption from use of electronic transmission taking into consideration any undue hardship electronic transmission creates for payors of income. Sec. 61. Section 263B.3, Code 2013, as amended by 2013 Iowa Acts, House File 417, section 63, is amended to read as follows: 263B.3 Agreements with federal departments. The state archaeologist is authorized to enter into agreements and cooperative efforts with the federal highway administrator, the United States departments of commerce, interior, agriculture, and defense, and any other federal or state agencies concerned with archaeological salvage or the preservation of antiquities. Sec. 62. Section 321.463, subsection 12A, paragraphs a and c, as enacted by 2013 Iowa Acts, House File 14, section 1, are amended to read as follows: a. A person operating a vehicle or combination of vehicles equipped with a retractable axle may raise the axle when necessary to negotiate a turn, provided that the retractable axle is lowered within one thousand feet following completion of the turn. This paragraph does not apply to a vehicle or combination of vehicles operated on an interstate highway, -23- SF452.2364 (6) 85 tm/jp 23/ 82
CCS-452 including a ramp to or from an interstate highway, or on a bridge. c. This subsection does not prohibit the operation of a vehicle or combination of vehicles equipped with a retractable axle from operating with the retractable axle raised when the vehicle or combination of vehicles is in compliance with the weight limitations of this section with the retractable axle raised. Sec. 63. Section 321E.9A, subsection 1, Code 2013, as amended by 2013 Iowa Acts, Senate File 355, section 7, is amended to read as follows: 1. Vehicles with indivisible loads having an overall length not to exceed one hundred twenty feet, an overall width not to exceed sixteen feet, and a height not to exceed fifteen feet five inches may be moved on highways specified by the permitting permit-issuing authority, provided the gross weight on any one axle shall not exceed the maximum prescribed in section 321.463 and the total gross weight is not greater than one hundred fifty-six thousand pounds. Sec. 64. Section 327F.39, subsection 6, paragraph b, if enacted by 2013 Iowa Acts, Senate File 340, section 4, is amended to read as follows: b. A violation of subsection 4A or rules adopted pursuant to subsection 4A by a railroad worker transportation company or a railroad corporation company is punishable as a schedule “one” penalty under section 327C.5. Sec. 65. Section 418.5, subsection 1, Code 2013, as amended by 2013 Iowa Acts, House File 307, section 51, is amended to read as follows: 1. The flood mitigation board is established consisting of nine voting members and four ex officio, nonvoting members, and is located for administrative purposes within the division department . The director of the department shall provide office space, staff assistance, and necessary supplies and -24- SF452.2364 (6) 85 tm/jp 24/ 82
CCS-452 equipment for the board. The director shall budget funds to pay the necessary expenses of the board. In performing its functions, the board is performing a public function on behalf of the state and is a public instrumentality of the state. Sec. 66. Section 426A.11, subsection 1, Code 2013, as amended by 2013 Iowa Acts, House File 417, section 97, is amended to read as follows: 1. The property, not to exceed two thousand seven hundred seventy-eight dollars in taxable value of any veteran, as defined in section 35.1 , of the World War I. Sec. 67. Section 437B.2, subsection 8, paragraph a, subparagraph (2), if enacted by 2013 Iowa Acts, Senate File 451, section 11, is amended to read as follows: (2) A water treatment plant where the acquisition cost of all interests acquired exceeds ten million dollars. For purposes of this paragraph subparagraph , “water treatment plant” means buildings and equipment used in that portion of the potable water supply system which in some way alters the physical, chemical, or bacteriological quality of the water. Sec. 68. Section 437B.2, subsection 10, if enacted by 2013 Iowa Acts, Senate File 451, section 11, is amended to read as follows: 10. “Operating property” means all property owned by or leased to a water utility, not otherwise taxed separately, which is necessary to and without which the company water utility could not perform the activities of a water utility. Sec. 69. Section 437B.10, subsection 2, paragraph b, if enacted by 2013 Iowa Acts, Senate File 451, section 19, is amended to read as follows: b. Local taxing authority employees are deemed to be officers and employees of the state for purposes this of of this subsection. Sec. 70. Section 455B.275, subsection 3A, paragraphs a and b, if enacted by 2013 Iowa Acts, House File 541, section 1, are -25- SF452.2364 (6) 85 tm/jp 25/ 82
CCS-452 amended to read as follows: a. The person reconstructing the dam is only required to possess the flooding easements or ownership which were was held prior to the reconstruction as long as the former normal pool elevation is not exceeded and the spillway capacity is increased by at least fifty percent. b. Flooding easements or ownership are is only required to the top of the reconstructed spillway elevation. Sec. 71. Section 490.863, subsection 3, paragraph a, as enacted by 2013 Iowa Acts, House File 469, section 43, is amended to read as follows: a. “Holder” means and “held by” refers to shares held by both a record shareholder, as defined in section 490.1301, subsection 7, and a beneficial shareholder, as defined in section 490.1301, subsection 2. Sec. 72. Section 490.1302, subsection 2, paragraph d, Code 2013, as amended by 2013 Iowa Acts, House File 469, section 53, is amended to read as follows: d. Paragraph “a” , shall not be applicable and appraisal rights shall be available pursuant to subsection 1 for the holders of any class or series of shares where the corporate action is an interested transaction. Sec. 73. Section 522.6, subsection 2, if enacted by 2013 Iowa Acts, Senate File 189, section 6, is amended to read as follows: 2. If an insurer qualifies for exemption from the requirements of this chapter pursuant to paragraph “a” of subsection 1, but the insurance group of which the insurer is a member does not qualify for exemption pursuant to paragraph “b” of subsection 1, then the own risk and solvency assessment summary report that is required pursuant to section 521H.5 522.5 shall include information concerning every insurer in the insurance group. This requirement may be satisfied by the submission of more than one summary report for any -26- SF452.2364 (6) 85 tm/jp 26/ 82
CCS-452 combination of insurers in the insurance group provided that the combination of reports submitted includes every insurer in the insurance group. Sec. 74. Section 533.405, subsection 4A, paragraph b, subparagraphs (1) and (2), as enacted by 2013 Iowa Acts, Senate File 183, section 8, are amended to read as follows: (1) State credit unions with assets in excess of $5 five million dollars as of the month ending immediately prior to the date of the conclusion of the vote by the membership approving the dissolution shall publish the notice once a week for two successive weeks in a newspaper of general circulation in each county in which the state credit union maintains an office or branch for the transaction of business. (2) State credit unions with assets of $5 five million dollars or less as of the month ending immediately prior to the date of the conclusion of the vote by the membership approving the dissolution shall publish the notice once in a newspaper of general circulation in each county in which the state credit union maintains an office or branch. Sec. 75. Section 543C.2, subsection 1, paragraph j, if enacted by 2013 Iowa Acts, House File 556, section 167, is amended to read as follows: j. The subdivider, if a corporation, must register to do business in the state of Iowa as a foreign corporation with the secretary of state and furnish a copy of the certificate of authority to do business in the state of Iowa. If not a corporation, the subdivider must comply with the provisions of chapter 547 , by filing a proper trade name with the Polk county recorder. The provisions of this subsection paragraph shall also apply to any person, partnership, firm, company, corporation, or association, other than the subdivider, which is engaged by or through the subdivider for the purpose of advertising or selling the land involved in the filing. Sec. 76. Section 556.2, subsection 5, paragraph a, -27- SF452.2364 (6) 85 tm/jp 27/ 82
CCS-452 unnumbered paragraph 1, as enacted by 2013 Iowa Acts, House File 417, section 174, is amended to read as follows: A banking organization or financial organization shall send to the owner of each account, to which none of the actions specified in subsection 2 1 , paragraphs “a” through “e” or subsection 2, paragraphs “a” through “e” have occurred during the preceding three calendar years, a notice by certified mail stating in substance the following: Sec. 77. Section 716.7, subsection 1, as amended by 2013 Iowa Acts, House File 556, section 234, if enacted, is amended to read as follows: 1. For purposes of this section: a. “Property” shall include any land, dwelling, building, conveyance, vehicle, or other temporary or permanent structure whether publicly or privately owned. b. “Public utility” is a public utility as defined in section 476.1 or an electric transmission line as provided in chapter 478. b. c. “Public utility property” means any land, dwelling, building, conveyance, vehicle, or other temporary or permanent structure owned, leased, or operated by a public utility and that is completely enclosed by a physical barrier of any kind. For the purposes of this section, a “public utility” is a public utility as defined in section 476.1 or an electric transmission line as provided in chapter 478. c. d. “Railway corporation” means a corporation, company, or person owning, leasing, or operating any railroad in whole or in part within this state. d. e. “Railway property” means all tangible real and personal property owned, leased, or operated by a railway corporation with the exception of any administrative building or offices of the railway corporation. Sec. 78. Section 724.2, subsection 1, paragraph i, if enacted by 2013 Iowa Acts, House File 556, section 206, is -28- SF452.2364 (6) 85 tm/jp 28/ 82
CCS-452 amended to read as follows: i. A nonresident who possesses an offensive weapon which is a curio or relic firearm under the federal Firearms Act, 18 U.S.C. ch. 44, solely for use in official functions in this state of a historical reenactment organization of which the person is a member, if the offensive weapon is legally possessed by the person in the person’s state of residence and the offensive weapon is at all times while in this state rendered incapable of firing live ammunition. A nonresident who possesses an offensive weapon under this subsection paragraph while in this state shall not have in the person’s possession live ammunition. The offensive weapon may, however, be adapted for the firing of blank ammunition. Sec. 79. 2013 Iowa Acts, House File 556, section 257, subsection 3, if enacted, is amended by adding the following new subsection: NEW SUBSECTION . 12. The Code editor is directed to change any terminology that references a web site, websites, the internet, and internet site, or internet sites in any Act enacted during the 2013 regular session of the Eighty-fifth General Assembly in the same manner as that terminology is changed in this section of this Act. Sec. 80. 2013 Iowa Acts, House File 607, section 29, subsection 3, if enacted, is amended to read as follows: 3. The department of agriculture and land stewardship or the office of attorney general acting on behalf of the agricultural development authority in an administrative or judicial proceeding shall not be affected as a result of this Act. Any statue statute of limitation shall apply to the parties as if this Act had not been enacted. Sec. 81. 2013 Iowa Acts, House File 607, section 34, if enacted, is amended to read as follows: SEC. 34. ADMINISTRATION OF ONGOING PROGRAMS. The Iowa finance authority shall complete the administration of ongoing -29- SF452.2364 (6) 85 tm/jp 29/ 82
CCS-452 programs of the agricultural development authority as provided in chapter 175, to the extent that the administration of those programs are is in progress on the effective date of this division of this Act. The Iowa finance authority shall assume all rights and obligations of the agricultural development authority to the extent that moneys have been committed, obligations incurred, or rights accrued prior to the effective date of this division of this Act. Moneys owing due to the rights and obligations of the agricultural development authority and assumed by the Iowa finance authority shall be paid as directed by the Iowa finance authority. Sec. 82. 2013 Iowa Acts, House File 607, section 35, subsection 1, if enacted, is amended to read as follows: 1. The assets and liabilities of the former Iowa rural rehabilitation corporation assumed by the agricultural development authority pursuant to section 175.28 shall be transferred to the Iowa finance authority on the effective date of this division of this Act. On such effective date, the Iowa finance authority shall be the successor in interest to the agreements in effect between the United States government and the agricultural development authority on behalf of this state. Sec. 83. 2013 Iowa Acts, Senate File 427, section 35, is amended to read as follows: SEC. 35. ADMINISTRATIVE RULES. The department of public health shall adopt all initial rules, and amendments to existing rules, necessary for the implementation of this Act. Sec. 84. 2013 Iowa Acts, Senate File 436, section 5, if enacted, is amended to read as follows: SEC. 5. APPLICABILITY. The following provision or provisions of this Act apply to eligible property to be placed in service on or after the effective date of this Act July 1, 2013 : 1. The section of this Act amending section 404A.3. Sec. 85. 2013 Iowa Acts, Senate File 447, the following -30- SF452.2364 (6) 85 tm/jp 30/ 82
CCS-452 section, if enacted, is amended to read as follows: SEC.___. CRIMINAL AND JUVENILE JUSTICE PLANNING DIVISION. There is appropriated from the general fund of the state to the criminal and juvenile justice planning division of the department of human rights for the fiscal year beginning July 1, 2013 2014 , and ending June 30, 2014 2015 , the following amounts, or so much thereof as is necessary, to be used for the purposes designated: For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 630,053 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 10.81 The criminal and juvenile justice planning advisory council and the juvenile justice advisory council shall coordinate their efforts in carrying out their respective duties relative to juvenile justice. Sec. 86. REPEAL. 2013 Iowa Acts, House File 417, section 34, and 2013 Iowa Acts, House File 556, section 27, if enacted, are repealed. Sec. 87. REPEAL. 2013 Iowa Acts, House File 469, sections 83 and 84, are repealed. Sec. 88. CONTINGENT REPEAL. If 2013 Iowa Acts, House File 575, section 12, is enacted, 2013 Iowa Acts, House File 417, section 93, is repealed. DIVISION V SUPPLEMENTARY WEIGHTING FOR LIMITED ENGLISH PROFICIENT STUDENTS Sec. 89. Section 257.31, subsection 5, paragraph j, Code 2013, is amended to read as follows: j. Unusual need to continue providing a program or other special assistance to non-English speaking pupils after the expiration of the four-year five-year period specified in section 280.4 . -31- SF452.2364 (6) 85 tm/jp 31/ 82
CCS-452 Sec. 90. Section 280.4, subsection 3, Code 2013, is amended to read as follows: 3. a. In order to provide funds for the excess costs of instruction of limited English proficient students specified in paragraph “b” above the costs of instruction of pupils in a regular curriculum, students identified as limited English proficient shall be assigned an additional weighting of twenty-two hundredths, and that weighting shall be included in the weighted enrollment of the school district of residence for a period not exceeding four five years. However, the school budget review committee may grant supplemental aid or modified allowable growth to a school district to continue funding a program for students after the expiration of the four-year five-year period. b. For students first determined to be limited English proficient for a budget year beginning on or after July 1, 2010, the additional weighting provided under paragraph “a” shall be included in the weighted enrollment of the school district of residence for a period not exceeding five years beginning with the budget year for which the student was first determined to be limited English proficient. DIVISION VI NEWBORN CRITICAL CONGENITAL HEART DISEASE SCREENING Sec. 91. NEW SECTION . 136A.5A Newborn critical congenital heart disease screening. 1. Each newborn born in this state shall receive a critical congenital heart disease screening by pulse oximetry or other means as determined by rule, in conjunction with the metabolic screening required pursuant to section 136A.5. 2. An attending health care provider shall ensure that every newborn under the provider’s care receives the critical congenital heart disease screening. 3. This section does not apply if a parent objects to the screening. If a parent objects to the screening of a -32- SF452.2364 (6) 85 tm/jp 32/ 82
CCS-452 newborn, the attending health care provider shall document the refusal in the newborn’s medical record and shall obtain a written refusal from the parent and report the refusal to the department. 4. Notwithstanding any provision to the contrary, the results of each newborn’s critical congenital heart disease screening shall only be reported in a manner consistent with the reporting of the results of metabolic screenings pursuant to section 136A.5 if funding is available for implementation of the reporting requirement. 5. This section shall be administered in accordance with rules adopted pursuant to section 136A.8. Sec. 92. NEWBORN CRITICAL CONGENITAL HEART DISEASE SCREENING. Notwithstanding any provision to the contrary relating to the newborn screening policy pursuant to 641 IAC 4.3(1), critical congenital heart disease screening shall be included in the state’s newborn screening panel as included in the recommended uniform screening panel as approved by the United States secretary of health and human services. The center for congenital and inherited disorders advisory committee shall make recommendations regarding implementation of the screening and the center for congenital and inherited disorders shall adopt rules as necessary to implement the screening. However, reporting of the results of each newborn’s critical congenital heart disease screening shall not be required unless funding is available for implementation of the reporting requirement. DIVISION VII RIGHT TO CURE —— CLOSED CREDIT CARD ACCOUNTS Sec. 93. Section 537.5110, subsection 4, paragraph c, Code 2013, is amended to read as follows: c. Until the expiration of the minimum applicable period after the notice is given, the consumer may cure the default by tendering either the amount of all unpaid installments due at -33- SF452.2364 (6) 85 tm/jp 33/ 82
CCS-452 the time of the tender, without acceleration, plus any unpaid delinquency or deferral charges, or the amount stated in the notice of right to cure, whichever is less, or by tendering any performance necessary to cure any default other than nonpayment of amounts due, which is described in the notice of right to cure. The act of curing a default restores to the consumer the consumer’s rights under the agreement as though no default had occurred, except as provided in subsection 3 . However, where the obligation in default is a credit card account that has been closed, the act of curing a default does not restore to the consumer the consumer’s rights under the agreement as though no default had occurred. Sec. 94. Section 537.5111, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 4A. If the consumer credit transaction is a credit card account that has been closed, the notice shall conform to the requirements of subsection 2, and a notice in substantially the form specified in that subsection complies with this subsection except that the statement relating to continuation of the contract upon correction of the default as though the consumer did not default shall not be contained in the notice. DIVISION VIII NOTARY PUBLIC Sec. 95. Section 9B.15, subsection 3, unnumbered paragraph 1, Code 2013, is amended to read as follows: A certificate of a notarial act is sufficient if it meets the requirements of subsections 1 and 2 and all any of the following apply: Sec. 96. Section 9B.17, subsection 1, paragraph a, Code 2013, is amended to read as follows: a. Include the notary public’s name, the words “Notarial Seal” and “Iowa”, the words “Commission Number” followed by a number assigned to the notary public by the secretary of -34- SF452.2364 (6) 85 tm/jp 34/ 82
CCS-452 state, the words “My Commission Expires” followed either by the date that the notary public’s term would ordinarily expire as provided in section 9B.21 or a blank line on which the notary public shall indicate the date of expiration, if any, of the notary public’s commission, as required by and in satisfaction of section 9B.15, subsection 1, paragraph “e” , and other information required by the secretary of state. Sec. 97. Section 321I.31, subsection 3, Code 2013, is amended to read as follows: 3. An owner of an all-terrain vehicle shall apply to the county recorder for issuance of a certificate of title within thirty days after acquisition. The application shall be on forms the department prescribes and accompanied by the required fee. The application shall be signed and sworn to before a notary public notarial officer as provided in chapter 9B or other person who administers oaths, or shall include a certification signed in writing containing substantially the representation that statements made are true and correct to the best of the applicant’s knowledge, information, and belief, under penalty of perjury. The application shall contain the date of sale and gross price of the all-terrain vehicle or the fair market value if no sale immediately preceded the transfer and any additional information the department requires. If the application is made for an all-terrain vehicle last previously registered or titled in another state or foreign country, the application shall contain this information and any other information the department requires. Sec. 98. Section 462A.77, subsection 4, Code 2013, is amended to read as follows: 4. Every owner of a vessel subject to titling under this chapter shall apply to the county recorder for issuance of a certificate of title for the vessel within thirty days after acquisition. The application shall be on forms the department prescribes, and accompanied by the required fee. -35- SF452.2364 (6) 85 tm/jp 35/ 82
CCS-452 The application shall be signed and sworn to before a notary public notarial officer as provided in chapter 9B or other person who administers oaths, or shall include a certification signed in writing containing substantially the representation that statements made are true and correct to the best of the applicant’s knowledge, information, and belief, under penalty of perjury. The application shall contain the date of sale and gross price of the vessel or the fair market value if no sale immediately preceded the transfer, and any additional information the department requires. If the application is made for a vessel last previously registered or titled in another state or foreign country, it shall contain this information and any other information the department requires. Sec. 99. Section 554.3505, subsection 2, Code 2013, is amended to read as follows: 2. A protest is a certificate of dishonor made by a United States consul or vice consul, or a notary public notarial officer as provided in chapter 9B or other person authorized to administer oaths by the law of the place where dishonor occurs. It may be made upon information satisfactory to that person. The protest must identify the instrument and certify either that presentment has been made or, if not made, the reason why it was not made, and that the instrument has been dishonored by nonacceptance or nonpayment. The protest may also certify that notice of dishonor has been given to some or all parties. Sec. 100. Section 589.4, Code 2013, is amended to read as follows: 589.4 Acknowledgments by corporation officers. The acknowledgments of all deeds, mortgages, or other instruments in writing taken or certified more than ten years earlier, which instruments have been recorded in the recorder’s office of any county of this state, including acknowledgments of instruments made by a corporation, or to which the corporation was a party, or under which the corporation was -36- SF452.2364 (6) 85 tm/jp 36/ 82
CCS-452 a beneficiary, and which have been acknowledged before or certified by a notary public notarial officer as provided in chapter 9B who was at the time of the acknowledgment or certifying a stockholder or officer in the corporation, are legal and valid official acts of the notaries public, and entitle the instruments to be recorded, anything in the laws of the state of Iowa in regard to acknowledgments to the contrary notwithstanding. This section does not affect pending litigation. Sec. 101. Section 589.5, Code 2013, is amended to read as follows: 589.5 Acknowledgments by stockholders. All deeds and conveyances of lands within this state executed more than ten years earlier, but which have been acknowledged or proved according to and in compliance with the laws of this state before a notary public notarial officer as provided in chapter 9B or other official authorized by law to take acknowledgments who was, at the time of the acknowledgment, an officer or stockholder of a corporation interested in the deed or conveyance, or otherwise interested in the deeds or conveyances, are, if otherwise valid, valid in law as though acknowledged or proved before an officer not interested in the deeds or conveyances; and if recorded more than ten years earlier, in the respective counties in which the lands are, the records are valid in law as though the deeds and conveyances, so acknowledged or proved and recorded, had, prior to being recorded, been acknowledged or proved before an officer having no interest in the deeds or conveyances. Sec. 102. Section 622.86, Code 2013, is amended to read as follows: 622.86 Foreign affidavits. Those taken out of the state before any judge or clerk of a court of record, or before a notary public notarial officer as provided in chapter 9B , or a commissioner appointed by -37- SF452.2364 (6) 85 tm/jp 37/ 82
CCS-452 the governor of this state to take acknowledgment of deeds in the state where such affidavit is taken, are of the same credibility as if taken within the state. DIVISION IX CORN PROMOTION BOARD Sec. 103. Section 185C.1, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 4A. “Director” means a district elected director or a board elected director as provided in section 185C.6. Sec. 104. Section 185C.1, subsection 5, Code 2013, is amended to read as follows: 5. “District” means an official crop reporting district formed by the United States department of agriculture for use on January 1, 2013, and set out in the annual farm census published in that year by the Iowa department of agriculture and land stewardship. Sec. 105. Section 185C.3, Code 2013, is amended to read as follows: 185C.3 Establishment of corn promotion board. If a majority of the producers voting in the referendum election approve the passage of the promotional order, an Iowa corn promotion board shall be established. The board shall consist of one director elected from each district in the state, except that a district producing more than an average of one hundred million bushels of corn in the three previous marketing years is entitled to two directors. Sec. 106. Section 185C.6, Code 2013, is amended by striking the section and inserting in lieu thereof the following: 185C.6 Number and election of directors. The Iowa corn promotion board established pursuant to section 185C.3 shall be composed of directors elected as provided in this chapter. The directors shall include all of the following: -38- SF452.2364 (6) 85 tm/jp 38/ 82
CCS-452 1. Nine district elected directors. Each such director shall be elected from a district as provided in section 185C.5, this section, and sections 185C.7 and 185C.8. A candidate receiving the highest number of votes in each district shall be elected to represent that district. 2. Three board elected directors. Each such director shall be elected by the board. The candidate receiving the highest number of votes by the board shall be elected to represent the state on at-large basis. Sec. 107. Section 185C.7, Code 2013, is amended to read as follows: 185C.7 Terms of directors. 1. Director terms A director’s term of office shall be for three years and no . A district elected director of the board shall not serve for more than three complete consecutive terms. A board elected director shall not serve for more than one complete term of office. A district elected director who is elected as board elected director shall not serve more than a total of four terms of office, regardless of whether any of the terms of office are complete or consecutive. 2. If the board is reconstituted pursuant to section 185C.8 , the terms of the directors shall be controlled by this section . However, the initial terms of the reconstituted board shall be staggered. To the extent practicable, one-third of the elected directors shall serve an initial term of one year, one-third of the elected directors shall serve an initial term of two years, and one-third of the elected directors shall serve an initial term of three years. The initial terms of board elected directors shall be determined by board members directors drawing lots. The board elected under this paragraph shall not contain two directors from the same district serving the same term. Sec. 108. Section 185C.8, Code 2013, is amended to read as follows: -39- SF452.2364 (6) 85 tm/jp 39/ 82
CCS-452 185C.8 Elections Administration of elections for directors . 1. The Iowa corn promotion board shall administer elections for district elected directors of the board with the assistance of the secretary. Prior to the expiration of a director’s term of office, the board shall appoint a nominating committee for the district represented by that director. The nominating committee shall consist of five producers who are residents of the district from which a director must be elected. The nominating committee shall nominate two resident producers as candidates for each director position for which an election is to be held. Additional candidates may be nominated by a written petition of twenty-five producers. Procedures governing the time and place of filing shall be adopted and publicized by the board. Following recommencement of the promotional order, or termination of the promotional order’s suspension as provided in section 185C.24 , the secretary shall order the reconstitution of the board. An election of district elected directors shall be held within thirty days from the date of the order. The secretary shall call for, provide for notice of, conduct, and certify the results of the election in a manner consistent with section 185C.5 through 185C.7 . Directors shall serve terms as provided in section 185C.7 . Rules or procedures adopted by the board and in effect at the date of suspension shall continue in effect upon reconstitution of the board. The Iowa corn growers association may nominate two resident producers as candidates for each director position. Additional candidates may be nominated by a written petition of at least twenty-five producers. 2. The Iowa corn promotion board shall administer elections for board elected directors. Prior to the expiration of a board elected director’s term of office, the board may appoint a nominating committee. In order to be eligible for nomination and election, a candidate must have previously served on the -40- SF452.2364 (6) 85 tm/jp 40/ 82
CCS-452 board as an elected director. An officer of the board shall certify the results of the election. Sec. 109. Section 185C.10, subsection 3, Code 2013, is amended by striking the subsection. Sec. 110. Section 185C.14, subsection 3, Code 2013, is amended to read as follows: 3. The board shall meet at least once every three months times each year , and at such other times as deemed necessary by the board. Sec. 111. IMPLEMENTATION. The Iowa corn promotion board established pursuant to section 185C.3 shall implement this division of this Act. 1. During the implementation period all of the following shall apply: a. The board shall provide for staggered terms of directors in the same manner as required for the initial terms of office of a reconstituted board pursuant to section 185C.7. However, the board is not required to draw lots as otherwise provided in that section. b. The board is not required to fill a vacancy for an unexpired term as required in section 185C.9. c. The board may reduce the number of years of a director’s term in order to comply with this section. 2. The board shall complete implementation of this Act not later than July 1, 2014. Sec. 112. EFFECTIVE UPON ENACTMENT. This division of this Act, being deemed of immediate importance, takes effect upon enactment. DIVISION X APPORTIONMENT OF TRANSPORTATION FUNDS —— APPROPRIATION Sec. 113. Section 312.3, subsection 2, Code 2013, is amended by adding the following new paragraph: NEW PARAGRAPH . d. For purposes of apportioning among the cities of the state the percentage of the road use tax fund to -41- SF452.2364 (6) 85 tm/jp 41/ 82
CCS-452 be credited to the street construction fund of the cities for each month beginning March 2011 and ending March 2021 pursuant to this subsection, the population of each city shall be determined by the greater of the population of the city as of the last preceding certified federal census or as of the April 1, 2010, population estimates base as determined by the United States census bureau. Sec. 114. STREET CONSTRUCTION FUND —— APPROPRIATION. 1. In a written application to the treasurer of state submitted by October 1, 2013, a city may request an additional distribution of moneys to be credited to the street construction fund of the city equal to that additional amount, calculated by the treasurer, that the city would have received if the funds were apportioned based upon the population of the city as determined by section 312.3, subsection 2, paragraph “d”, as enacted in this division of this Act, for the months prior to the effective date of this division of this Act. 2. Upon determination by the treasurer of state that an additional amount should be credited to a city as provided by this section, there is appropriated from the general fund of the state to the department of transportation, for the fiscal year beginning July 1, 2013, and ending June 30, 2014, an amount sufficient to pay the additional amount which shall be distributed to the city for deposit in the street construction fund of the city. Sec. 115. EFFECTIVE UPON ENACTMENT. This division of this Act, being deemed of immediate importance, takes effect upon enactment. Sec. 116. RETROACTIVE APPLICABILITY. This division of this Act applies retroactively to March 2011. DIVISION XI HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS Sec. 117. Section 404A.4, subsection 2, paragraph d, Code -42- SF452.2364 (6) 85 tm/jp 42/ 82
CCS-452 2013, is amended to read as follows: d. For the a fiscal year beginning on or after July 1, 2012, and for each fiscal year thereafter but before July 1, 2014 , the office shall reserve not more than forty-five million dollars worth of tax credits for any one taxable year. Sec. 118. Section 404A.4, subsection 2, Code 2013, is amended by adding the following new paragraphs: NEW PARAGRAPH . e. For the fiscal years beginning July 1, 2014, July 1, 2015, and July 1, 2016, the office shall reserve not more than fifty-five million dollars of tax credits for any one taxable year. NEW PARAGRAPH . f. For the fiscal year beginning July 1, 2017, and for each fiscal year thereafter, the office shall reserve not more than fifty million dollars of tax credits for any one taxable year. Sec. 119. Section 404A.4, subsection 4, paragraph a, Code 2013, is amended to read as follows: a. The total amount of tax credits that may be approved for a fiscal year prior to the fiscal year beginning July 1, 2012, under this chapter shall not exceed fifty million dollars. The total amount of tax credits that may be approved for a fiscal year beginning on or after July 1, 2012, but before July 1, 2014, shall not exceed forty-five million dollars. The total amount of tax credits that may be approved for a fiscal year beginning on or after July 1, 2014, but before July 1, 2017, shall not exceed fifty-five million dollars. The total amount of tax credits that may be approved for a fiscal year beginning on or after July 1, 2017, shall not exceed fifty million dollars. DIVISION XII INCOME TAXES Sec. 120. Section 422.5, subsection 1, paragraph j, subparagraph (2), subparagraph division (a), Code 2013, is amended to read as follows: -43- SF452.2364 (6) 85 tm/jp 43/ 82
CCS-452 (a) The tax imposed upon the taxable income of a resident shareholder in an S corporation or of an estate or trust with a situs in Iowa that is a shareholder in an S corporation, which S corporation has in effect for the tax year an election under subchapter S of the Internal Revenue Code and carries on business within and without the state , may be computed by reducing the amount determined pursuant to paragraphs “a” through “i” by the amounts of nonrefundable credits under this division and by multiplying this resulting amount by a fraction of which the resident’s or estate’s or trust’s net income allocated to Iowa, as determined in section 422.8, subsection 2 , paragraph “b” , is the numerator and the resident’s or estate’s or trust’s total net income computed under section 422.7 is the denominator. If a resident shareholder , or an estate or trust with a situs in Iowa that is a shareholder, has elected to take advantage of this subparagraph (2), and for the next tax year elects not to take advantage of this subparagraph, the resident or estate or trust shareholder shall not reelect to take advantage of this subparagraph for the three tax years immediately following the first tax year for which the shareholder elected not to take advantage of this subparagraph, unless the director consents to the reelection. This subparagraph also applies to individuals who are residents of Iowa for less than the entire tax year. Sec. 121. Section 422.8, subsection 2, paragraph b, unnumbered paragraph 1, Code 2013, is amended to read as follows: A resident’s income , or the income of an estate or trust with a situs in Iowa, allocable to Iowa is the income determined under section 422.7 reduced by items of income and expenses from an S corporation that carries on business within and without the state when those items of income and expenses pass directly to the shareholders under provisions of the Internal Revenue Code. These items of income and expenses are increased -44- SF452.2364 (6) 85 tm/jp 44/ 82
CCS-452 by the greater of the following: Sec. 122. Section 422.15, subsection 2, Code 2013, is amended to read as follows: 2. Every partnership , including limited partnerships organized under chapter 488 , having a place of business in the state , doing business in this state, or deriving income from sources within this state as defined in section 422.33, subsection 1, shall make a return, stating specifically the net income and capital gains (or losses) reported on the federal partnership return, the names and addresses of the partners, and their respective shares in said amounts. Sec. 123. EFFECTIVE UPON ENACTMENT. This division of this Act, being deemed of immediate importance, takes effect upon enactment. Sec. 124. RETROACTIVE APPLICABILITY. The following provision or provisions of this division of this Act apply retroactively to January 1, 2013, for tax years beginning on or after that date: 1. The section amending section 422.5. 2. The section amending section 422.8. 3. The section amending section 422.15. DIVISION XIII SALES AND USE TAXES Sec. 125. Section 423.1, subsection 5, Code 2013, is amended to read as follows: 5. “Agricultural production” includes the production of flowering, ornamental, or vegetable plants in commercial greenhouses or otherwise, and production from aquaculture , and production from silvicultural activities . “Agricultural products” includes flowering, ornamental, or vegetable plants and those products of aquaculture and silviculture . Sec. 126. Section 423.2, subsection 6, paragraph a, Code 2013, is amended to read as follows: a. The sales price of any of the following enumerated -45- SF452.2364 (6) 85 tm/jp 45/ 82
CCS-452 services is subject to the tax imposed by subsection 5 : alteration and garment repair; armored car; vehicle repair; battery, tire, and allied; investment counseling; service charges of all financial institutions; barber and beauty; boat repair; vehicle wash and wax; campgrounds; carpentry; roof, shingle, and glass repair; dance schools and dance studios; dating services; dry cleaning, pressing, dyeing, and laundering; electrical and electronic repair and installation; excavating and grading; farm implement repair of all kinds; flying service; furniture, rug, carpet, and upholstery repair and cleaning; fur storage and repair; golf and country clubs and all commercial recreation; gun and camera repair; house and building moving; household appliance, television, and radio repair; janitorial and building maintenance or cleaning; jewelry and watch repair; lawn care, landscaping, and tree trimming and removal; limousine service, including driver; machine operator; machine repair of all kinds; motor repair; motorcycle, scooter, and bicycle repair; oilers and lubricators; office and business machine repair; painting, papering, and interior decorating; parking facilities; pay television; pet grooming; pipe fitting and plumbing; wood preparation; executive search agencies; private employment agencies, excluding services for placing a person in employment where the principal place of employment of that person is to be located outside of the state; reflexology; security and detective services , excluding private security and detective services furnished by a peace officer with the knowledge and consent of the chief executive officer of the peace officer’s law enforcement agency ; sewage services for nonresidential commercial operations; sewing and stitching; shoe repair and shoeshine; sign construction and installation; storage of household goods, mini-storage, and warehousing of raw agricultural products; swimming pool cleaning and maintenance; tanning beds or salons; taxidermy services; telephone -46- SF452.2364 (6) 85 tm/jp 46/ 82
CCS-452 answering service; test laboratories, including mobile testing laboratories and field testing by testing laboratories, and excluding tests on humans or animals; termite, bug, roach, and pest eradicators; tin and sheet metal repair; transportation service consisting of the rental of recreational vehicles or recreational boats, or the rental of motor vehicles subject to registration which are registered for a gross weight of thirteen tons or less for a period of sixty days or less, or the rental of aircraft for a period of sixty days or less; Turkish baths, massage, and reducing salons, excluding services provided by massage therapists licensed under chapter 152C ; water conditioning and softening; weighing; welding; well drilling; wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables; wrecking service; wrecker and towing. Sec. 127. Section 423.3, subsection 47, paragraph d, subparagraph (4), Code 2013, is amended to read as follows: (4) “Manufacturer” means as defined in section 428.20 a person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit , but also includes contract manufacturers. A contract manufacturer is a manufacturer that otherwise falls within the definition of manufacturer under section 428.20 , except that a contract manufacturer does not sell the tangible personal property the contract manufacturer processes on behalf of other manufacturers. A business engaged in activities subsequent to the extractive process of quarrying or mining, such as crushing, washing, sizing, or blending of aggregate materials, is a manufacturer with respect to these activities. This subparagraph (4) shall not be construed to require that a person be primarily engaged in an activity listed in this -47- SF452.2364 (6) 85 tm/jp 47/ 82
CCS-452 subparagraph in order to qualify as a manufacturer for purposes of this subsection. Sec. 128. Section 423.3, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 99. The sales price from services furnished by forestry consultants and forestry vendors engaged in forestry practices on private or public land. DIVISION XIV IOWA FUND OF FUNDS Sec. 129. Section 15E.62, Code 2013, is amended by adding the following new subsections: NEW SUBSECTION . 03. “Creditor” means a person, including an assignee of or successor to such person, who extends credit or makes a loan to the Iowa fund of funds or to a designated investor, and includes any person who refinances such credit or loan. NEW SUBSECTION . 04. “Fund documents” means all agreements relating to matters under the purview of this division VII entered into prior to the effective date of this division of this Act between or among the state, the Iowa fund of funds, a fund allocation manager or similar manager, the Iowa capital investment corporation, the board, a creditor, a designated investor, and a private seed or venture capital partnership, and includes other documents having the same force and effect between or among such parties, as any of the foregoing may be amended, modified, restated, or replaced from time to time. Sec. 130. Section 15E.65, subsection 2, paragraph h, Code 2013, is amended to read as follows: h. Fifty years after the organization of the Iowa fund of funds As soon as practicable after the effective date of this division of this Act , the Iowa capital investment corporation , in conjunction with the department of revenue, the board, and the attorney general, shall wind up the Iowa fund of funds pursuant to section 15E.72 and shall cause the -48- SF452.2364 (6) 85 tm/jp 48/ 82
CCS-452 Iowa fund of funds to be liquidated with all of its assets distributed to its owners in accordance with the provisions of its organizational documents and in accordance with the fund documents . In liquidating such assets, the capital investment corporation, the department of revenue, the board, and the attorney general shall act with prudence and caution in order to minimize costs and fees and to preserve investment assets to the extent reasonably possible. Sec. 131. NEW SECTION . 15E.72 Program wind-up and future repeal. 1. Organization of additional funds prohibited. Notwithstanding section 15E.65, an Iowa fund of funds shall not be organized on or after the effective date of this division of this Act. 2. New investments by the fund of funds prohibited. Notwithstanding section 15E.65, the Iowa fund of funds shall not make new investments in private seed and venture capital partnerships or entities on or after the effective date of this division of this Act except as required by the fund documents. 3. New investments by designated investors prohibited. a. Except as provided in paragraph “b” , and notwithstanding any other provision in this division VII, a designated investor shall not invest in the Iowa fund of funds on or after the effective date of this division of this Act. b. Notwithstanding the prohibition in paragraph “a” , a designated investor may invest in the Iowa fund of funds on or after the effective date of this division of this Act to the extent such investment is required by the fund documents. In addition, the director of revenue, with the approval of the attorney general, may authorize additional investment in the Iowa fund of funds but only if such an investment is necessary to preserve fund assets, repay creditors, pay taxes, or otherwise effectuate an orderly wind-up of the program pursuant to this section. -49- SF452.2364 (6) 85 tm/jp 49/ 82
CCS-452 4. Issuance, verification, and redemption of new certificates prohibited. a. Except as provided in paragraph “b” , and notwithstanding any other provision in this division VII, the board shall not issue, verify, or redeem a certificate or a related tax credit on or after the effective date of this division of this Act. b. Notwithstanding the prohibition in paragraph “a” , the board may issue, redeem, or verify a certificate or a related tax credit under any of the following conditions: (1) The board is required to do so under the terms of the fund documents. (2) The issuance, redemption, or verification is deemed necessary by the director of revenue and the attorney general in order to arrange new financing terms with a creditor. (3) The issuance, redemption, or verification is deemed necessary by the director of revenue and the attorney general to preserve fund assets, repay creditors, or otherwise effectuate an orderly wind-up of the program pursuant to this section. 5. New fund allocation managers prohibited. a. Notwithstanding any other provision in this division VII, the Iowa capital investment corporation shall not have authority to solicit, select, terminate, or change a fund allocation manager or similar manager on or after the effective date of this division of this Act. b. On or after the effective date of this division of this Act, all decisions pertaining to relationships with a fund allocation manager or similar manager selected prior to the effective date of this division of this Act shall be made by the director of revenue with the approval of the attorney general. This subsection shall not be construed to impair the terms of the fund documents. 6. Pledging of certificates prohibited. a. Except as provided in paragraph “b” , and notwithstanding -50- SF452.2364 (6) 85 tm/jp 50/ 82
CCS-452 any other provision of law to the contrary, a certificate and a related tax credit or verified tax credit issued by the board shall not be pledged by a designated investor as security for a loan or an extension of credit on or after the effective date of this division of this Act. b. Notwithstanding the prohibition in paragraph “a” , a certificate and related tax credit or verified tax credit issued by the board may be pledged by a designated investor as security for a loan or an extension of credit to the extent such pledge is required by the fund documents. In addition, the board, with the approval of the director of revenue and the attorney general, may authorize a certificate and related tax credit to be pledged as security for a loan or an extension of credit, but only if such a pledge is necessary to arrange new financing terms with a creditor or to repay creditors for moneys loaned or credit extended to a designated investor. 7. Rural and small business loan guarantees prohibited. Notwithstanding any other provision in this division VII to the contrary, the Iowa capital investment corporation shall not make rural and small business loan guarantees or otherwise administer a program to provide loan guarantees and other related credit enhancements on loans to rural and small business borrowers within the state of Iowa on or after the effective date of this division of this Act. 8. Iowa capital investment corporation purposes amended. Notwithstanding section 15E.64, on or after the effective date of this division of this Act, the purposes of the Iowa capital investment corporation shall be to comply with its obligations under the fund documents and to assist the board, the director of revenue, and the attorney general in effectuating the orderly wind-up of the Iowa fund of funds. In effectuating such a wind-up, the Iowa capital investment corporation shall comply with all reasonable requests by the board, the director of revenue, the attorney general, or the -51- SF452.2364 (6) 85 tm/jp 51/ 82
CCS-452 auditor of state. 9. Use of revolving fund prohibited. a. Notwithstanding section 15E.65, subsection 2, paragraph “a” , on or after the effective date of this division of this Act, all investment returns received by the Iowa capital investment corporation that are in excess of those payable to designated investors shall be deposited in the general fund of the state. b. This subsection shall not be construed to impair the terms of the fund documents. It is the intent of the general assembly that this subsection only applies in the event that there are investment returns in excess of those necessary to repay creditors and designated investors under the terms of the fund documents. 10. Preservation of existing rights. This section is not intended to and shall not limit, modify, or otherwise adversely affect the fund documents, including any certificate, verified tax credit, or related tax credit issued before the effective date of this division of this Act or limit, modify, or otherwise adversely affect the redemption of any tax credit, verified tax credit, or certificate. 11. Future repeal. This division VII is repealed upon the occurrence of one of the following, whichever is earlier: a. The expiration or termination of all fund documents. The director of revenue shall notify the Iowa Code editor upon the occurrence of this condition. b. December 31, 2027. Sec. 132. EFFECTIVE UPON ENACTMENT. This division of this Act, being deemed of immediate importance, takes effect upon enactment. DIVISION XV STUDY REPORT Sec. 133. ADMINISTRATIVE APPEALS PROCESS FOR TAX MATTERS AND NEW TAX APPEAL BOARD —— REPORT. The department of -52- SF452.2364 (6) 85 tm/jp 52/ 82
CCS-452 revenue, in consultation with the department of management and other interested stakeholders, shall study the independence, effectiveness, and fairness of the state’s current administrative appeals processes for tax matters and shall make recommendations for changes, if necessary, and shall additionally study the desirability, practicality, and feasibility of replacing components of these processes with a new consolidated and independent administrative appeals board for tax matters within the executive branch to resolve disputes between the department of revenue and taxpayers. The department of revenue shall prepare and file a report detailing its findings and recommendations with the chairpersons and ranking members of the ways and means committees of the senate and the house of representatives and with the legislative services agency by January 8, 2014. This section of this Act shall not be construed to provide the department of revenue with the power or authority to eliminate or in any way modify the property assessment appeals board created pursuant to section 421.1A. DIVISION XVI SECURE AN ADVANCED VISION FOR EDUCATION FUND Sec. 134. Section 423F.2, subsection 1, paragraph b, Code 2013, is amended to read as follows: b. The increase in the state sales, services, and use taxes under chapter 423, subchapters II and III , from five percent to six percent shall replace the repeal of the county’s local sales and services tax for school infrastructure purposes. The distribution of moneys in the secure an advanced vision for education fund and the use of the moneys for infrastructure purposes or property tax relief shall be as provided in this chapter . However, the formula for the distribution of the moneys in the fund shall be based upon amounts that would have been received if the local sales and services taxes under former chapter 423E, Code and Code Supplement 2007, continued -53- SF452.2364 (6) 85 tm/jp 53/ 82
CCS-452 in existence. Sec. 135. Section 423F.2, subsection 3, Code 2013, is amended to read as follows: 3. The moneys available in a fiscal year in the secure an advanced vision for education fund shall be distributed by the department of revenue to each school district in an amount equal to the amount the school district would have received pursuant to the formula in section 423E.4 as if the local sales and services tax for school infrastructure purposes was imposed on a per pupil basis calculated using each school district’s budget enrollment, as defined in section 257.6, for that fiscal year . Moneys in a fiscal year that are in excess of that needed to provide each school district with its formula amount Prior to distribution of moneys in the secure an advanced vision for education fund to school districts, two and one-tenths percent of the moneys available in a fiscal year shall be distributed and credited to the property tax equity and relief fund created in section 257.16A . Sec. 136. APPLICABILITY. This division of this Act applies to fiscal years beginning on or after July 1, 2014. DIVISION XVII SCHOOL EMPLOYEES —— BACKGROUND INVESTIGATIONS Sec. 137. NEW SECTION . 279.69 School employees —— background investigations. 1. Prior to hiring an applicant for a school employee position, a school district shall have access to and shall review the information in the Iowa court information system available to the general public, the sex offender registry information under section 692A.121 available to the general public, the central registry for child abuse information established under section 235A.14, and the central registry for dependent adult abuse information established under section 235B.5 for information regarding the applicant. A school district shall follow the same procedure by June 30, 2014, for -54- SF452.2364 (6) 85 tm/jp 54/ 82
CCS-452 each school employee employed by the school district as of July 1, 2013. A school district shall implement a consistent policy to follow the same procedure for each school employee employed by the school district on or after July 1, 2013, at least every five years after the school employee’s initial date of hire. A school district shall not charge an employee for the cost of the registry checks conducted pursuant to this subsection. A school district shall maintain documentation demonstrating compliance with this subsection. 2. Being listed in the sex offender registry established under chapter 692A, the central registry for child abuse information established under section 235A.14, or the central registry for dependent adult abuse information established under section 235B.5 shall constitute grounds for the immediate suspension from duties of a school employee, pending a termination hearing by the board of directors of a school district. A termination hearing conducted pursuant to this subsection shall be limited to the question of whether the school employee was incorrectly listed in the registry. 3. For purposes of this section, “school employee” means an individual employed by a school district, including a part-time, substitute, or contract employee. “School employee” does not include an individual subject to a background investigation pursuant to section 272.2, subsection 17, section 279.13, subsection 1, paragraph “b” , or section 321.375, subsection 2. Sec. 138. STATE MANDATE FUNDING SPECIFIED. In accordance with section 25B.2, subsection 3, the state cost of requiring compliance with any state mandate included in this division of this Act shall be paid by a school district from state school foundation aid received by the school district under section 257.16. This specification of the payment of the state cost shall be deemed to meet all of the state funding-related requirements of section 25B.2, subsection 3, and no additional -55- SF452.2364 (6) 85 tm/jp 55/ 82
CCS-452 state funding shall be necessary for the full implementation of this division of this Act by and enforcement of this division of this Act against all affected school districts. DIVISION XVIII FROM FARM TO FOOD DONATION TAX CREDIT Sec. 139. NEW SECTION . 190B.301 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Department” means the department of revenue. 2. “Tax credit” means the from farm to food donation tax credit as established in this chapter. Sec. 140. NEW SECTION . 190B.302 Department of revenue —— cooperation with other departments. 1. This chapter shall be administered by the department of revenue. 2. The department shall adopt all rules necessary to administer this chapter. 3. The department of agriculture and land stewardship, the department of public health, the department of human services, and the department of inspections and appeals shall cooperate with the department of revenue to administer this chapter. Sec. 141. NEW SECTION . 190B.303 From farm to food donation tax credit. A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, divisions II and III, as provided in this chapter. Sec. 142. NEW SECTION . 190B.304 From farm to food donation tax credit —— eligibility. In order to qualify for a from farm to food donation tax credit, all of the following must apply: 1. The taxpayer must produce the donated food commodity. 2. The taxpayer must transfer title to the donated food commodity to an Iowa food bank, or an Iowa emergency feeding organization, recognized by the department. The taxpayer shall -56- SF452.2364 (6) 85 tm/jp 56/ 82
CCS-452 not receive remuneration for the transfer. 3. The donated food commodity cannot be damaged or out-of-condition and declared to be unfit for human consumption by a federal, state, or local health official. A food commodity that meets the requirements for donated foods pursuant to the federal emergency food assistance program satisfies this requirement. 4. A taxpayer claiming the tax credit shall provide documentation supporting the tax credit claim in a form and manner prescribed by the department by rule. Sec. 143. NEW SECTION . 190B.305 From farm to food donation tax credit —— claims filed by individuals who belong to business entities. An individual may claim a from farm to food donation tax credit of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings from the partnership, limited liability company, S corporation, estate, or trust. Sec. 144. NEW SECTION . 190B.306 From farm to food donation tax credit —— limits on claims. A from farm to food donation tax credit is subject to all of the following limitations: 1. The tax credit shall not exceed a qualifying amount for the tax year that the tax credit is claimed. The qualifying amount is the lesser of the following: a. Fifteen percent of the value of the commodities donated during the tax year for which the credit is claimed. The value of the commodities shall be determined in the same manner as a charitable contribution of food for federal tax purposes under section 170(e)(3)(C) of the Internal Revenue Code. b. Five thousand dollars. 2. A tax credit in excess of the taxpayer’s liability for -57- SF452.2364 (6) 85 tm/jp 57/ 82
CCS-452 the tax year is not refundable but may be credited to the tax liability for the following five years or until depleted, whichever is earlier. 3. If a tax credit is allowed, the amount of the contribution for which the tax credit is claimed shall not be deductible in determining taxable income for state tax purposes. 4. A tax credit shall not be carried back to a tax year prior to the tax year in which the taxpayer claims the tax credit. Sec. 145. NEW SECTION . 422.11E From farm to food donation tax credit. The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B. Sec. 146. Section 422.33, Code 2013, is amended by adding the following new subsection: NEW SUBSECTION . 30. The taxes imposed under this division shall be reduced by a from farm to food donation tax credit as allowed under chapter 190B. Sec. 147. APPLICABILITY. The provisions of this division of this Act providing for a from farm to food donation tax credit applies to tax years beginning on or after January 1, 2014. DIVISION XIX CITY FRANCHISE FEES Sec. 148. Section 364.2, subsection 4, paragraph f, Code 2013, is amended to read as follows: f. (1) (a) A franchise fee assessed by a city may be based upon a percentage of gross revenues generated from sales of the franchisee within the city not to exceed five percent except as provided in subparagraph division (b) , without regard to the city’s cost of inspecting, supervising, and otherwise regulating