House File 616 H-1393 Amend the amendment, H-1382, to House File 616, as 1 passed by the House, as follows: 2 1. Page 1, by striking line 4 and inserting: 3 < DIVISION ___ 4 PROPERTY TAX ASSESSMENTS AND 5 BUSINESS PROPERTY TAX CREDIT 6 Sec. ___. Section 426C.1, subsection 4, Code > 7 2. Page 2, before line 47 by inserting: 8 < ___. Page 6, line 33, after < this > by inserting 9 < division of this >> 10 3. By striking page 2, line 50, through page 3, 11 line 1, and inserting < this Act amending section 426.3, 12 this Act> and inserting of this division of 13 this Act amending sections 426C.1 and 426C.3, this 14 division of this Act >> 15 4. Page 3, by striking lines 2 through 5 and 16 inserting: 17 < ___. Page 7, after line 5 by inserting: 18 < DIVISION ___ 19 SALES AND USE TAXES 20 Sec. ___. Section 423.1, subsection 25, Code 2015, 21 is amended to read as follows: 22 25. “Livestock” includes but is not limited to an 23 animal classified as an ostrich, rhea, emu, bison, or 24 farm deer , or preserve whitetail as defined in section 25 484C.1 . 26 Sec. ___. Section 423.3, Code 2015, is amended by 27 adding the following new subsection: 28 NEW SUBSECTION . 3A. The sale of preserve whitetail 29 as defined in section 484C.1 if the sale occurred 30 between July 1, 2005, and December 31, 2015. 31 Sec. ___. Section 423.3, subsection 8, paragraph d, 32 Code 2015, is amended to read as follows: 33 d. (1) For purposes of this subsection , the 34 following items are exempt under paragraph “a” when 35 used primarily in agricultural production: 36 (a) A diesel fuel trailer, regardless of the 37 vehicle to which it is to be attached. 38 (b) A seed tender, regardless of the vehicle to 39 which it is to be attached. 40 (c) An all-terrain vehicle. 41 (d) An off-road utility vehicle. 42 (2) For purposes of this paragraph: 43 (a) “All-terrain vehicle” means the same as defined 44 in section 321I.1. 45 (a) (b) “Fuel trailer” means a trailer that 46 holds dyed diesel fuel or diesel exhaust fluid and 47 that is used to transport such fuel or fluid to a 48 self-propelled implement of husbandry. 49 (c) “Off-road utility vehicle” means the same as 50 -1- H1382.2252 (2) 86 mm/sc 1/ 6 #1. #2. #3. #4.

defined in section 321I.1. 1 (b) (d) “Seed tender” means a trailer that holds 2 seed and that is used to transport seed to an implement 3 of husbandry and load seed into an implement of 4 husbandry. 5 Sec. ___. REFUNDS. Refunds of taxes, interest, or 6 penalties that arise from claims resulting from the 7 amendment to section 423.1, subsection 25, in this 8 division of this Act, for sales occurring between July 9 1, 2005, and the effective date of the section amending 10 section 423.1, subsection 25, in this division of this 11 Act, shall not be allowed, notwithstanding any other 12 provision of law to the contrary. 13 Sec. ___. REFUNDS. Refunds of taxes, interest, or 14 penalties that arise from claims resulting from the 15 enactment of section 423.3, subsection 3A, in this 16 division of this Act, for sales occurring between July 17 1, 2005, and December 31, 2015, shall not be allowed, 18 notwithstanding any other provision of law to the 19 contrary. 20 Sec. ___. EFFECTIVE UPON ENACTMENT. The following 21 provision or provisions of this division of this Act, 22 being deemed of immediate importance, take effect upon 23 enactment: 24 1. The section of this division of this Act 25 amending section 423.1, subsection 25. 26 2. The section of this division of this Act 27 enacting section 423.3, subsection 3A. 28 Sec. ___. RETROACTIVE APPLICABILITY. The following 29 provision or provisions of this division of this Act 30 apply retroactively to July 1, 2005: 31 1. The section of this division of this Act 32 amending section 423.1, subsection 25. 33 2. The section of this division of this Act 34 enacting section 423.3, subsection 3A. 35 DIVISION ___ 36 DISABLED VETERAN HOMESTEAD 37 PROPERTY TAX CREDIT APPLICATION 38 Sec. ___. 2015 Iowa Acts, House File 166, is 39 amended by adding the following new section: 40 NEW SECTION . SEC. 6. EXCEPTION TO APPLICATION 41 FILING DEADLINE. Notwithstanding the filing deadline 42 under section 425.2, claims for the homestead credit 43 authorized under section 425.15, as amended in this 44 Act, filed after July 1, 2014, but before July 1, 2015, 45 shall be considered to be a claim properly filed for 46 taxes due and payable in the fiscal year beginning July 47 1, 2015. 48 Sec. ___. DISABLED VETERAN HOMESTEAD CREDIT —— 49 TRANSFER. Notwithstanding section 8B.33, subsection 1, 50 -2- H1382.2252 (2) 86 mm/sc 2/ 6

and in lieu of the general fund appropriation provided 1 in section 425.1 to the extent such appropriation 2 would otherwise fund the payment of homestead credit 3 claims under section 425.15 filed after July 1, 2014, 4 but before July 1, 2015, and considered properly filed 5 for taxes due and payable in the fiscal year beginning 6 July 1, 2015, pursuant to the section of this division 7 of this Act amending 2015 Iowa Acts, House File 166, 8 there is transferred for the fiscal year beginning July 9 1, 2015, from the IowAccess revolving fund created in 10 section 8B.33 to the homestead credit fund created in 11 section 425.1 an amount necessary to pay homestead 12 credit claims filed after July 1, 2014, but before July 13 1, 2015, and considered properly filed for taxes due 14 and payable in the fiscal year beginning July 1, 2015, 15 pursuant to the section of this division of this Act 16 amending 2015 Iowa Acts, House File 166. 17 Sec. ___. EFFECTIVE UPON ENACTMENT. This division 18 of this Act, being deemed of immediate importance, 19 takes effect upon enactment. 20 Sec. ___. RETROACTIVE APPLICABILITY. This division 21 of this Act applies retroactively to March 5, 2015. 22 DIVISION ___ 23 PROPERTY TAX EXEMPTION FOR 24 CERTAIN INSTITUTIONS AND SOCIETIES 25 Sec. ___. Section 427.1, subsections 6 and 8, Code 26 2015, are amended to read as follows: 27 6. Property of cemetery associations. 28 a. Burial grounds, mausoleums, buildings , and 29 equipment owned and operated by cemetery associations 30 and used exclusively for the maintenance and care of 31 the cemeteries devoted to interment of human bodies 32 and human remains. The exemption granted by this 33 subsection shall not apply to any property used for the 34 practice of mortuary science. 35 b. Agricultural land owned by a cemetery 36 association and leased to another person for 37 agricultural use if the revenues resulting from the 38 lease are used by the cemetery association exclusively 39 for the maintenance and care of cemeteries owned by the 40 cemetery association and devoted to interment of human 41 bodies and human remains. 42 8. Property of religious, literary, and charitable 43 societies. 44 a. All grounds and buildings used or under 45 construction by literary, scientific, charitable, 46 benevolent, agricultural, and religious institutions 47 and societies solely for their appropriate objects, not 48 exceeding three hundred twenty acres in extent and not 49 leased or otherwise used or under construction with a 50 -3- H1382.2252 (2) 86 mm/sc 3/ 6

view to pecuniary profit. However, an organization 1 mentioned in this subsection whose primary objective is 2 to preserve land in its natural state may own or lease 3 land not exceeding three hundred twenty acres in each 4 county for its appropriate objects. For assessment 5 years beginning on or after January 1, 2016, the 6 exemption granted by this subsection shall also apply 7 to grounds owned by a religious institution or society, 8 not exceeding a total of fifty acres, if all monetary 9 and in-kind profits of the religious institution or 10 society resulting from use or lease of the grounds 11 are used exclusively by the religious institution or 12 society for the appropriate objects of the institution 13 or society. 14 b. All deeds or leases by which such property is 15 held shall be filed for record before the property 16 herein described shall be omitted from the assessment. 17 All such property shall be listed upon the tax rolls 18 of the district or districts in which it is located 19 and shall have ascribed to it an actual fair market 20 value and an assessed or taxable value, as contemplated 21 by section 441.21 , whether such property be subject 22 to a levy or be exempted as herein provided and such 23 information shall be open to public inspection. 24 Sec. ___. IMPLEMENTATION. Section 25B.7 shall not 25 apply to this division of this Act. 26 DIVISION ___ 27 FLOOD MITIGATION PROGRAM 28 Sec. ___. Section 418.5, subsections 1 and 6, Code 29 2015, are amended to read as follows: 30 1. The flood mitigation board is established 31 consisting of nine voting members and four five 32 ex officio, nonvoting members, and is located for 33 administrative purposes within the department. The 34 director of the department shall provide office space, 35 staff assistance, and necessary supplies and equipment 36 for the board. The director shall budget funds to pay 37 the necessary expenses of the board. In performing its 38 functions, the board is performing a public function 39 on behalf of the state and is a public instrumentality 40 of the state. 41 6. The board’s ex officio membership shall include 42 be comprised of the following: 43 a. four Four members of the general assembly with 44 one each appointed by the majority leader of the 45 senate, the minority leader of the senate, the speaker 46 of the house of representatives, and the minority 47 leader of the house of representatives. A legislative 48 member serves for a term as provided in section 69.16B 49 in an ex officio, nonvoting capacity and is eligible 50 -4- H1382.2252 (2) 86 mm/sc 4/ 6

for per diem and expenses as provided in section 2.10 . 1 b. The director of revenue or the director’s 2 designee. 3 DIVISION ___ 4 INDIVIDUAL INCOME TAX EXEMPTION FOR CERTAIN PAYMENTS 5 MADE TO NONRESIDENT ELECTRIC UTILITY WORKERS 6 Sec. ___. Section 422.7, Code 2015, is amended by 7 adding the following new subsection: 8 NEW SUBSECTION . 57. a. Subtract, to the extent 9 included, payments received by an individual from an 10 electric utility for the following: 11 (1) Emergency response work performed in this 12 state for the electric utility pursuant to a mutual 13 aid agreement between this state and any other state 14 if such emergency response work is performed while the 15 individual is a nonresident. 16 (2) Training received in this state from the 17 electric utility if such training is received while the 18 individual is a nonresident. 19 b. For purposes of this subsection, “electric 20 utility” means the same as defined in section 476.22. 21 Sec. ___. Section 422.16, subsection 1, Code 2015, 22 is amended by adding the following new paragraph: 23 NEW PARAGRAPH . f. Nonresidents engaged in 24 emergency response work or training meeting the 25 requirements of section 422.7, subsection 57, are not 26 subject to withholding by the applicable electric 27 utility for which such emergency response work or 28 training is being performed if the electric utility 29 has applied to the department for exemption from 30 the withholding requirement and the department 31 has determined that the payments received by the 32 nonresidents would be exempt from taxation pursuant to 33 section 422.7, subsection 57. 34 Sec. ___. EFFECTIVE UPON ENACTMENT. This division 35 of this Act, being deemed of immediate importance, 36 takes effect upon enactment. 37 Sec. ___. RETROACTIVE APPLICABILITY. This division 38 of this Act applies retroactively to January 1, 2015, 39 for tax years beginning on or after that date. 40 ___. Title page, by striking lines 1 through 5 and 41 inserting < An Act relating to state revenue and finance 42 laws including property tax credits, assessments, 43 and exemptions, the sales and use tax, the individual 44 income tax, the flood mitigation program, and > 45 ___. Title page, line 6, after < and > by inserting 46 < retroactive and other >> 47 5. By renumbering as necessary. 48 -5- H1382.2252 (2) 86 mm/sc 5/ 6