H-8278

   Amend House File 2459, as amended, passed, and reprinted by the House, as follows:
   1.  By striking everything after the enacting clause and inserting: 
<DIVISION I
STANDING APPROPRIATIONS AND RELATED MATTERS
   Section 1.  2015 Iowa Acts, chapter 138, section 3, is amended by adding the following new subsection:   NEW SUBSECTION.  4.  For the peace officers’ retirement, accident, and disability system retirement fund under section 97A.11A:
   ...................................................................... $  2,500,000
   Sec. 2.  2015 Iowa Acts, chapter 138, is amended by adding the following new section:
   NEW SECTION.  SEC. 5A.  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, 2016, and ending June 30, 2017, are reduced by the following amount:
   ...................................................................... $  5,400,000

   2.  The budgeted amounts for the general assembly and legislative agencies for the fiscal year beginning July 1, 2016, may be adjusted to reflect the unexpended budgeted amounts from the previous fiscal year.
   Sec. 3.  2015 Iowa Acts, chapter 138, is amended by adding the following new section:
   NEW SECTION.  SEC. 7A.  Section 257.35, Code 2016, is amended by adding the following new subsection:
   NEW SUBSECTION.  10A.  Notwithstanding subsection 1, and in addition to the reduction applicable pursuant to subsection 2, the state aid for area education agencies and the portion of the combined district cost calculated for these agencies for the fiscal year beginning July 1, 2016, and ending June 30, 2017, shall be reduced by the department of management by eighteen million seven hundred fifty thousand 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.
   Sec. 4.  Section 2.48, subsection 3, Code 2016, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  0f.  In 2016:
   (1)  The homestead tax credit under chapter 425.
   (2)  The elderly and disabled property tax credit under chapter 425.
   (3)  The agricultural land tax credit under chapter 426.
   (4)  The military service tax credit under chapter 426A.
   (5)  The business property tax credit under chapter 426C.
   (6)  The commercial and industrial property tax replacement claims under section 441.21A.
   Sec. 5.  Section 230.8, Code 2016, is amended to read as follows:
   230.8  Transfers of persons with mental illness —— expenses.
   The transfer to any state hospitals or to the places of their residence of persons with mental illness who have no residence in this state or whose residence is unknown and deemed to be a state case, shall be made according to the directions of the administrator, and when practicable by employees of the state hospitals. The actual and necessary expenses of such transfers shall be paid by the department on itemized vouchers sworn to by the claimants and approved by the administrator, and the amount of the expenses is appropriated to the department from any funds in the state treasury not otherwise appropriated.
   Sec. 6.  Section 820.24, Code 2016, is amended to read as follows:
   820.24  Expenses —— how paid.
   When the punishment of the crime shall be the confinement of the criminal in the penitentiary, the expenses shall be paid out of the state treasury, on the certificate of the governor and warrant of the director of the department of administrative services by the department of corrections; and in all other cases they shall be paid out of the county treasury in the county wherein the crime is alleged to have been committed. The expenses shall be the fees paid to the officers of the state on whose governor the requisition is made, and all necessary and actual traveling expenses incurred in returning the prisoner.
DIVISION II
MISCELLANEOUS PROVISIONS

   Sec. 7.  FRIENDSHIP AND LEADERSHIP DEVELOPMENT.  There is appropriated from the general fund of the state to the department of education for the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
   To provide a grant to a nonprofit organization with a mission of promoting the education-based inclusion of people with intellectual and developmental disabilities through one-to-one friendships and leadership development through school-based programs: 
   ...................................................................... $     50,000
   Sec. 8.  EQUAL PAY TASK FORCE —— REPORT.  The legislative council is requested to create an equal pay task force consisting of seven members. The task force shall consist of two members of the senate appointed by the majority leader of the senate, one member of the senate appointed by the minority leader of the senate, two members of the house of representatives appointed by the speaker of the house of representatives, one member of the house of representatives appointed by the minority leader of the house of representatives, and the labor commissioner. The task force shall study wage discrepancies between men and women both in public and private employment. The task force shall submit a report regarding its findings and recommendations regarding potential actions for the elimination and prevention of the wage disparities between men and women to the governor and the general assembly not later than December 22, 2017. The legislative services agency shall provide staffing services to the task force.
   Sec. 9.  INCOME TAX CHECKOFFS.  Notwithstanding Code section 422.12E which provides for the repeal of certain income tax return checkoffs when the same four checkoffs have been provided on the income tax return for two consecutive years, the four income tax return checkoffs provided in sections 422.12D, 422.12H, 422.12K, and 422.12L, Code 2016, as appearing on the 2015 individual income tax return, shall be allowed for the tax year beginning January 1, 2016, and shall be provided on the 2016 individual income tax return. 
   Sec. 10.  SALARY MODEL ADMINISTRATOR.  The salary model administrator shall work in conjunction with the legislative services agency to maintain the state’s salary model used for analyzing, comparing, and projecting state employee salary and benefit information, including information relating to employees of the state board of regents. The department of revenue, the department of administrative services, the five institutions under the jurisdiction of the state board of regents, the judicial district departments of correctional services, and the state department of transportation shall provide salary data to the department of management and the legislative services agency to operate the state’s salary model. The format and frequency of provision of the salary data shall be determined by the department of management and the legislative services agency. The information shall be used in collective bargaining processes under chapter 20 and in calculating the funding needs contained within the annual salary adjustment legislation. A state employee organization as defined in section 20.3, subsection 4, may request information produced by the model, but the information provided shall not contain information attributable to individual employees.
   Sec. 11.  Section 24.32, Code 2016, is amended to read as follows:
   24.32  Decision certified.
   After a hearing upon the appeal, the state board shall certify its decision to the county auditor and to the parties to the appeal as provided by rule, and the decision shall be final. The county auditor shall make up the records in accordance with the decision and the levying board shall make its levy in accordance with the decision. Upon receipt of the decision, the certifying board shall correct its records accordingly, if necessary. Final disposition of all appeals shall be made by the state board on or before April 30 of each year within forty-five days after the date of the appeal hearing.
   Sec. 12.  NEW SECTION.  135.37A  Natural hair braiding.
   1.  A person shall register with the department in order to perform a commercial service involving natural hair braiding. For purposes of this section, “natural hair braiding” means a method of natural hair care consisting of braiding, locking, twisting, weaving, cornrowing, or otherwise physically manipulating hair without the use of chemicals to alter the hair’s physical characteristics that incorporates both traditional and modern styling techniques.
   2.  The department shall adopt rules pursuant to chapter 17A to administer this section. Such rules shall include but not be limited to all of the following:
   a.  Establishing minimum safety and sanitation criteria for the provision of natural hair braiding.
   b.  Requiring a person performing natural hair braiding to complete one hour per calendar year of continuing education regarding minimum safety and sanitation criteria for the provision of natural hair braiding.
   c.  Authorizing the department to inspect a location where a person performs natural hair braiding upon receipt of a complaint to the department about that person or location.
   3.  If the department determines that a person is in violation of a requirement under this section, the department may order the person to cease performing natural hair braiding until the necessary corrective action has been taken.
   Sec. 13.  Section 256.7, subsection 32, paragraph c, unnumbered paragraph 1, Code 2016, is amended to read as follows:
   Adopt rules that limit the statewide enrollment of pupils in educational instruction and course content that are delivered primarily over the internet to not more than eighteen one-hundredths of one percent of the statewide enrollment of all pupils, and that limit the number of pupils participating in open enrollment for purposes of receiving educational instruction and course content that are delivered primarily over the internet to no more than one percent of a sending district’s enrollment. Until June 30, 2018, such Such limitations shall not apply if the limitations would prevent siblings from enrolling in the same school district or if a sending district determines that the educational needs of a physically or emotionally fragile student would be best served by educational instruction and course content that are delivered primarily over the internet. Students who meet the requirements of section 282.18 may participate in open enrollment under this paragraph “c” for purposes of enrolling only in the CAM community school district or the Clayton Ridge community school district.
   Sec. 14.  Section 256.7, subsection 32, paragraph c, Code 2016, is amended by adding the following new subparagraph:
   NEW SUBPARAGRAPH.  (6)  This paragraph “c” is repealed July 1, 2018.
   Sec. 15.  Section 364.3, Code 2016, is amended by adding the following new subsection:
   NEW SUBSECTION.  11.  A city, including any city officer, shall not adopt or enforce any ordinance, resolution, or other policy restricting the mayor from communicating with the city attorney or solicitor regarding any matter within the scope of the mayor’s powers and duties as chief executive officer of the city, presiding officer of the council, or supervisor over city officers and departments.
   Sec. 16.  Section 418.12, subsection 5, Code 2016, is amended to read as follows:
   5.  If the department of revenue determines that the revenue accruing to the fund or accounts within the fund exceeds thirty million dollars for a fiscal year or exceeds the amount necessary for the purposes of this chapter if the amount necessary is less than thirty million dollars for a fiscal year, then those excess moneys shall be credited by the department of revenue for deposit in the general fund of the state.
   Sec. 17.  Section 915.25, subsection 3, as enacted by 2016 Iowa Acts, Senate File 2288, section 16, is amended to read as follows:
   3.  Notwithstanding the provisions of sections 232.147, 232.149, and 232.149A, an intake or juvenile court officer shall disclose to the alleged victim of a delinquent act, upon the request of the victim, the complaint, the name and address of the child who allegedly committed the delinquent act, and the disposition of the complaint. If the alleged delinquent act would be a forcible felony serious misdemeanor, aggravated misdemeanor, or felony offense if committed by an adult, the intake or juvenile court officer shall provide notification to the victim of the delinquent act as required by section 915.24.
   Sec. 18.  2016 Iowa Acts, Senate File 2314, section 22, if enacted, is amended to read as follows:
   SEC. 59.  SECRETARY OF STATE.  There is appropriated from the general fund of the state to the office of the secretary of state for the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:
   1.  ADMINISTRATION AND ELECTIONS
   For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:
   ...................................................................... $  1,440,890

   ............................................................... FTEs         13.10

__________________________________________________________15.60

   The state department or state agency which provides data processing services to support voter registration file maintenance and storage shall provide those services without charge.
   2.  BUSINESS SERVICES
   For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:
   ...................................................................... $  1,440,891

   ............................................................... FTEs         13.10

__________________________________________________________15.60
DIVISION III
FLOOD MITIGATION PROGRAM

   Sec. 19.  Section 418.15, subsection 1, Code 2016, is amended to read as follows:
   1.  a.  A governmental entity shall not receive remittances of sales tax revenue under this chapter after twenty years from the date the governmental entity’s project was approved by the board or after expiration of the additional period of years if approved under paragraph “b” unless the remittance amount is calculated under section 418.11 based on sales subject to the tax under section 432.2 occurring before the expiration of the twenty-year period or expiration of the additional period of years if approved under paragraph “b”.
   b.  The twenty-year period for receiving remittances of sales tax revenue under this chapter may be extended upon application by the governmental entity and approval by the board. An application for an extension of the twenty-year period must be filed by the governmental entity with the board prior to expiration of the twenty-year period. The board may approve the governmental entity to receive remittances of sales tax revenue under this chapter for an additional period of consecutive years beyond the twenty-year period if all of the following are satisfied:
   (1)  The total amount of remittances actually received by the governmental entity during the twenty-year period are less than the total amount of remittances for which the governmental entity was approved to receive by the board at the time of the project’s approval under section 418.9, subsection 4, and reduced under section 418.9, subsection 8, or section 418.12, subsection 6, paragraph “b”, if applicable.
   (2)  The amount of the remittances approved in each additional year does not exceed fifteen million dollars or seventy percent of the total yearly amount of increased sales tax increment revenue in the governmental entity’s applicable area and deposited in the governmental entity’s account, whichever is less.
   (3)  The total amount of remittances in any such additional fiscal year for all governmental entities approved to use sales tax revenues under this chapter does not exceed, in the aggregate, thirty million dollars.
   (4)  The total amount of remittances to the governmental entity approved by the board for all additional years does not exceed the difference between the total amount of remittances actually received by the governmental entity during the twenty-year period and the total amount of remittances for which the governmental entity was approved to receive by the board at the time of the project’s approval under section 418.9, subsection 4, and reduced under section 418.9, subsection 8, or section 418.12, subsection 6, paragraph “b”, if applicable.
DIVISION IV
CORRECTIVE PROVISIONS

   Sec. 20.  Section 29C.24, subsection 3, paragraph a, subparagraphs (3) and (6), if enacted by 2016 Iowa Acts, Senate File 2306, section 2, are amended to read as follows:
   (3)  The imposition of income taxes under chapter 422, divisions II and III, including the requirement to file tax returns under sections 422.13 through 422.15 or section 422.36, as applicable, and including the requirement to withhold and remit income tax from out-of-state employees under section 422.16. In addition, the performance of disaster or emergency-related work during a disaster response period by an out-of-state business or out-of-state employee shall not require an out-of-state business to be included in a consolidated return under section 422.37, and shall not increase the amount of net income of the out-of-state business allocated and apportioned to the state under sections section 422.8 or 422.33, as applicable.
   (6)  The assessment of property taxes by the department of revenue under sections 428.24 through 428.26, 428.28, and 428.29, or chapters 433, 434, 435, and 437 through 438, or by a local assessor under another provision of law, on property brought into the state to aid in the performance of disaster or emergency-related work during a disaster response period if such property does not remain in the state after the conclusion of the disaster response period.
   Sec. 21.  Section 29C.24, subsection 4, if enacted by 2016 Iowa Acts, Senate File 2306, section 2, is amended to read as follows:
   4.  Business and employee status after a disaster response period.  An out-of-state business or out-of-state employee that remains in the state after the conclusion of the disaster response period for during which the disaster or emergency-related work was performed shall be fully subject to the state’s standards for establishing presence, residency, or doing business as otherwise provided by law, and shall be responsible for any resulting taxes, fees, licensing, registration, filing, or other requirements.
   Sec. 22.  Section 155A.13, subsection 3, paragraph d, if enacted by 2016 Iowa Acts, Senate File 453, section 3, is amended to read as follows:
   d.  An applicant seeking a special or limited-use pharmacy licensed license for a proposed telepharmacy site that does not meet the mileage requirement established in paragraph “c” and is not statutorily exempt from the mileage requirement may apply to the board for a waiver of the mileage requirement. A waiver request shall only be granted if the applicant can demonstrate to the board that the proposed telepharmacy site is located in an area where there is limited access to pharmacy services and can establish the existence of compelling circumstances that justify waiving the mileage requirement. The board’s decision to grant or deny a waiver request shall be a proposed decision subject to mandatory review by the director of the department of public health. The director shall review a proposed decision and shall have the power to approve, modify, or veto a proposed decision. The director’s decision on a waiver request shall be considered final agency action subject to judicial review under chapter 17A.
   Sec. 23.  Section 229.13, subsection 7, paragraph a, subparagraph (1), if enacted by 2016 Iowa Acts, Senate File 2259, section 1, is amended to read as follows:
   (1)  The respondent’s mental health professional acting within the scope of the mental health professional’s practice shall notify the committing court, with preference given to the committing judge, if available, in the appropriate county who and the court shall enter a written order directing that the respondent be taken into immediate custody by the appropriate sheriff or sheriff’s deputy. The appropriate sheriff or sheriff’s deputy shall exercise all due diligence in taking the respondent into protective custody to a hospital or other suitable facility.
   Sec. 24.  Section 272.25, subsection 3, Code 2016, as amended by 2016 Iowa Acts, Senate File 2196, section 3, is amended to read as follows:
   3.  A requirement that the program include instruction in skills and strategies to be used in classroom management of individuals, and of small and large groups, under varying conditions; skills for communicating and working constructively with pupils, teachers, administrators, and parents; preparation in reading theory, knowledge, strategies, and approaches, and for integrating literacy instruction in into content areas in accordance with section 256.16; and skills for understanding the role of the board of education and the functions of other education agencies in the state. The requirement shall be based upon recommendations of the department of education after consultation with teacher education faculty members in colleges and universities.
   Sec. 25.  Section 598C.102, subsection 8, paragraph b, if enacted by 2016 Iowa Acts, Senate File 2233, section 2, is amended to read as follows:
   b.  An individual who has custodial responsibility for a child under a law of this state other than this chapter.
   Sec. 26.  2016 Iowa Acts, House File 2269, section 20, subsection 1, is amended to read as follows:
   1.  It is amended, rescinded, or supplemented by the affirmative action of the executive council committee of the Iowa beef cattle producers association created in section 181.3, as amended in this Act.
   Sec. 27.  2016 Iowa Acts, Senate File 378, section 2, is amended to read as follows:
   SEC. 2.  REPEAL.  Section 80.37, Code 2015 2016, is repealed.
   Sec. 28.  2016 Iowa Acts, Senate File 2185, section 2, if enacted, is amended by striking the section and inserting in lieu thereof the following:
   SEC. 2.  Section 709.21, subsection 3, Code 2016, is amended to read as follows:
   3.  A person who violates this section commits a serious an aggravated misdemeanor.
DIVISION V
FOOD DONATION ON STATE CAPITOL PREMISES

   Sec. 29.  NEW SECTION.  2.43A  Food served on state capitol premises.
   1.  As used in this section, unless the context otherwise requires:
   a.  “Apparently wholesome food” means food that meets all quality and labeling standards or requirements adopted by the federal and state governments, and the city of Des Moines, even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions.
   b.  “Emergency feeding organization” means the same as defined in section 190B.201.
   c.  “Food bank” means the same as defined in section 190B.201.
   2.  The secretary of the senate and the chief clerk of the house of representatives shall require any person who is approved to sponsor an event within or on the grounds of the state capitol during which the person offers food to all members of the general assembly during a legislative session to offer to donate any unconsumed apparently wholesome food to a food bank, homeless shelter, homeless outreach program, or an emergency feeding organization. The legislative council may also require any person who is approved by the legislative council to sponsor an event within or on the grounds of the state capitol during which the person provides food to offer to donate any unconsumed apparently wholesome food to a food bank, homeless shelter, homeless outreach program, or emergency feeding organization.
DIVISION VI
FOOD DONATION PROGRAMS

   Sec. 30.  Section 190B.101, Code 2016, is amended to read as follows:
   190B.101  Definitions.
   As used in this chapter subchapter, 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 subchapter. 
   Sec. 31.  NEW SECTION.  190B.201  Definitions.
   As used in this subchapter, unless the context otherwise requires: 
   1.  “Department” means the department of agriculture and land stewardship.
   2.  “Eligible agricultural product” or “product” means any commodity that is derived from an agricultural animal or crop, both as defined in section 717A.1, which is intended for human consumption as food in its raw or processed state.
   3.  “Emergency feeding organization” means an emergency feeding organization as defined in section 7 U.S.C. §7501 that serves Iowans and operates at a congregate nutritional site.
   4.  “Food” means a substance which is used in whole or in part for human consumption in compliance with federal and state standards or requirements, including a donated food that meets the requirements of the federal emergency food assistance program, as provided in 7 C.F.R. pts. 250 and 251.
   5.  “Food bank” means a private nonprofit entity that serves Iowans and meets all of the following requirements:
   a.  The food bank is organized under chapter 504.
   b.  The food bank qualifies under section 501(c)(3) of the Internal Revenue Code as an organization exempt from federal income tax under section 501(a) of the Internal Revenue Code.
   c.  The food bank maintains an established operation involving the provision of food or edible commodities or the products thereof on a regular basis to persons in need or to food pantries, soup kitchens, hunger relief centers, or other food or feeding centers that, as an integral part of their normal activities, provide meals or food on a regular basis to persons in need.
   6.  “Iowa food bank association” or “association” means a private nonprofit entity that meets all of the following requirements:
   a.  The association is organized under chapter 504.
   b.  The association qualifies under section 501(c)(3) of the Internal Revenue Code as an organization exempt from federal income tax under section 501(a) of the Internal Revenue Code.
   c.  The association’s members include food banks, or affiliations of food banks, that together serve all counties in this state.
   d.  The association’s principal office is located in this state.
   Sec. 32.  NEW SECTION.  190B.202  Administration —— use of moneys and oversight.
   1.  This subchapter shall be administered by the department of agriculture and land stewardship. In adopting rules and administering the Iowa agricultural products clearance program established under section 190B.204, the department shall cooperate with the department of human services and the department of inspections and appeals. 
   2.  A program established in this subchapter shall be managed by an Iowa food bank association selected by the department. The association shall report to the department as required by the department.
   3.  A program established in this subchapter shall be carried out only to the extent that moneys are available to support the program. The department may support a program from moneys appropriated by the general assembly to fund the program’s purpose and any other moneys available to and obtained or accepted by the department from the federal government or private sources.
   Sec. 33.  NEW SECTION.  190B.203  Management of programs —— Iowa food bank association.
   1.  The department shall enter into a contract with an Iowa food bank association to manage programs established under this subchapter.
   2.  In managing a program, the association shall do all of the following:
   a.  Acquire eligible agricultural products, including by purchase.
   b.  Arrange for the processing and packaging of eligible agricultural products into food, when such processing is necessary to comply with federal and state food safety regulations.
   c.  Provide for the storage and transportation of eligible agricultural products.
   d.  Provide for the distribution of eligible agricultural products. 
   3.  In managing a program, the association shall to every extent feasible create and expand significant economic benefits in local communities. The association shall purchase products and services from individuals and businesses located in this state whenever the price is reasonably competitive and the quality as intended.
   Sec. 34.  NEW SECTION.  190B.204  Iowa agricultural products clearance program —— establishment and purpose.
   1.  The department shall establish an Iowa agricultural products clearance program to be managed by an Iowa food bank association selected by the department as provided in section 190B.203.
   2.  The purpose of the program is to acquire surplus eligible agricultural products from agricultural producers and other persons in order to prevent unnecessary waste, reduce economic losses associated with paying for the processing and transportation of such products that otherwise do not have profitable markets, and to provide nutritional food to low-income families and individuals who reside in this state and to unemployed families and individuals who reside in this state.
   3.  The Iowa food bank association managing the program shall only distribute eligible agricultural products under the program to Iowa food banks in this state and emergency feeding organizations in this state. 
   Sec. 35.  NEW SECTION.  190B.205  Iowa emergency food purchase program —— establishment and purpose.
   1.  The department shall establish an Iowa emergency food purchase program to be managed by an Iowa food bank association selected by the department as provided in section 190B.203.
   2.  The purpose of the program is to relieve situations of emergency experienced by families or individuals who reside in this state, including low-income families and individuals and unemployed families and individuals, by distributing food to those persons.
   3.  The Iowa food bank association managing the program shall only distribute food under the program to emergency feeding organizations in this state.
   Sec. 36.  FOOD DONATION PROGRAMS.  There is appropriated from the general fund of the state to the department of agriculture and land stewardship for the fiscal year beginning July 1, 2016, and ending June 30, 2017, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:
   For purposes of supporting the Iowa emergency food purchase program provided in chapter 190B, subchapter II, as enacted in this Act:
   ...................................................................... $    250,000

   The moneys appropriated in this section shall be allocated to support the Iowa emergency food purchase program only to the extent that the allocated moneys are matched on a dollar-for-dollar basis.
DIVISION VII
GARDENING PROGRAM

   Sec. 37.  NEW SECTION.  904.302A  Gardening program.
   1.  The director shall establish a gardening program for growing and harvesting produce, including edible vegetables, at each correctional facility operated by the department, to the extent that the director determines that security and space requirements allow for the garden’s creation and operation. The director may appoint the farm operations administrator to oversee the program. A garden established pursuant to the program shall be tended by inmates of the correctional facility as determined by the director. The produce harvested from the garden may be used to feed the correctional facility’s population or may be donated to a food bank as defined in section 190B.201 designated by the director. The food bank must be located in proximity to the correctional facility where the garden is situated. Any excess produce that is not used to feed the correctional facility’s inmate population shall be donated to the designated food bank.
   2.  a.  This section does not authorize the department or an inmate of a correctional facility to claim a from farm to food donation tax credit as established in chapter 190B, subchapter I.
   b.  This section does not apply to a garden operated by Iowa state industries as defined in section 904.802.
DIVISION VIII
SOLAR TAX CREDIT

   Sec. 38.  Section 422.11L, Code 2016, is amended by adding the following new subsection:
   NEW SUBSECTION.  6.  For purposes of this section, “Internal Revenue Code” means the Internal Revenue Code of 1954, prior to the date of its redesignation as the Internal Revenue Code of 1986 by the Tax Reform Act of 1986, or means the Internal Revenue Code of 1986 as amended to and including January 1, 2016.
   Sec. 39.  RETROACTIVE APPLICABILITY.  The following provision or provisions of this division of this Act apply retroactively to January 1, 2015, for tax years beginning on or after that date:
   1.  The section of this division of this Act enacting section 422.11L, subsection 6.>