S-3229

   Amend  the Senate amendment, H-1382, to House File 616, as passed by the House, as follows:
   1.  Page 1, by striking line 4 and inserting: 

<DIVISION ___
PROPERTY TAX ASSESSMENTS AND

BUSINESS PROPERTY TAX CREDIT
   Sec. ___.  Section 426C.1, subsection 4, Code>
   2.  Page 2, before line 47 by inserting: 
   <___.  Page 6, line 33, after <this> by inserting <division of this>>
   3.  By striking page 2, line 50, through page 3, line 1, and inserting <this Act amending section 426.3, this Act> and inserting <sections of this division of this Act amending sections 426C.1 and 426C.3, this division of this Act>>
   4.  Page 3, by striking lines 2 through 5 and inserting: 
   <___.  Page 7, after line 5 by inserting: 

<DIVISION ___
SALES AND USE TAXES
   Sec. ___.  Section 423.1, subsection 25, Code 2015, is amended to read as follows:
   25.  “Livestock” includes but is not limited to an animal classified as an ostrich, rhea, emu, bison, or farm deer, or preserve whitetail as defined in section 484C.1.
   Sec. ___.  Section 423.3, Code 2015, is amended by adding the following new subsection:
   NEW SUBSECTION.  3A.  The sale of preserve whitetail as defined in section 484C.1 if the sale occurred between July 1, 2005, and December 31, 2015.
   Sec. ___.  Section 423.3, subsection 8, paragraph d, Code 2015, is amended to read as follows:
   d.  (1)  For purposes of this subsection, the following items are exempt under paragraph “a” when used primarily in agricultural production: 
   (a)  A diesel fuel trailer, regardless of the vehicle to which it is to be attached.
   (b)  A seed tender, regardless of the vehicle to which it is to be attached.
   (c)  An all-terrain vehicle.
   (d)  An off-road utility vehicle.
   (2)  For purposes of this paragraph: 
   (a)  “All-terrain vehicle” means the same as defined in section 321I.1.
   (a)  (b)  “Fuel trailer” means a trailer that holds dyed diesel fuel or diesel exhaust fluid and that is used to transport such fuel or fluid to a self-propelled implement of husbandry.
   (c)  “Off-road utility vehicle” means the same as defined in section 321I.1.
   (b)  (d)  “Seed tender” means a trailer that holds seed and that is used to transport seed to an implement of husbandry and load seed into an implement of husbandry.
   Sec. ___.  REFUNDS.  Refunds of taxes, interest, or penalties that arise from claims resulting from the amendment to section 423.1, subsection 25, in this division of this Act, for sales occurring between July 1, 2005, and the effective date of the section amending section 423.1, subsection 25, in this division of this Act, shall not be allowed, notwithstanding any other provision of law to the contrary. 
   Sec. ___.  REFUNDS.  Refunds of taxes, interest, or penalties that arise from claims resulting from the enactment of section 423.3, subsection 3A, in this division of this Act, for sales occurring between July 1, 2005, and December 31, 2015, shall not be allowed, notwithstanding any other provision of law to the contrary.
   Sec. ___.  EFFECTIVE UPON ENACTMENT.  The following provision or provisions of this division of this Act, being deemed of immediate importance, take effect upon enactment:
   1.  The section of this division of this Act amending section 423.1, subsection 25.
   2.  The section of this division of this Act enacting section 423.3, subsection 3A.
   Sec. ___.  RETROACTIVE APPLICABILITY.  The following provision or provisions of this division of this Act apply retroactively to July 1, 2005:
   1.  The section of this division of this Act amending section 423.1, subsection 25.
   2.  The section of this division of this Act enacting section 423.3, subsection 3A.

DIVISION ___
DISABLED VETERAN HOMESTEAD

PROPERTY TAX CREDIT APPLICATION
   Sec. ___.  2015 Iowa Acts, House File 166, is amended by adding the following new section:
   NEW SECTION.  SEC. 6.  EXCEPTION TO APPLICATION FILING DEADLINE.  Notwithstanding the filing deadline under section 425.2, claims for the homestead credit authorized under section 425.15, as amended in this Act, filed after July 1, 2014, but before July 1, 2015, shall be considered to be a claim properly filed for taxes due and payable in the fiscal year beginning July 1, 2015.
   Sec. ___.  EFFECTIVE UPON ENACTMENT.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
   Sec. ___.  RETROACTIVE APPLICABILITY.  This division of this Act applies retroactively to March 5, 2015.

DIVISION ___
PROPERTY TAX EXEMPTION FOR

CERTAIN INSTITUTIONS AND SOCIETIES
   Sec. ___.  Section 427.1, subsections 6 and 8, Code 2015, are amended to read as follows:
   6.  Property of cemetery associations.
   a.  Burial grounds, mausoleums, buildings, and equipment owned and operated by cemetery associations and used exclusively for the maintenance and care of the cemeteries devoted to interment of human bodies and human remains. The exemption granted by this subsection shall not apply to any property used for the practice of mortuary science.
   b.  Agricultural land owned by a cemetery association and leased to another person for agricultural use if the revenues resulting from the lease are used by the cemetery association exclusively for the maintenance and care of cemeteries owned by the cemetery association and devoted to interment of human bodies and human remains.
   8.  Property of religious, literary, and charitable societies.
   a.  All grounds and buildings used or under construction by literary, scientific, charitable, benevolent, agricultural, and religious institutions and societies solely for their appropriate objects, not exceeding three hundred twenty acres in extent and not leased or otherwise used or under construction with a view to pecuniary profit. However, an organization mentioned in this subsection whose primary objective is to preserve land in its natural state may own or lease land not exceeding three hundred twenty acres in each county for its appropriate objects. For assessment years beginning on or after January 1, 2016, the exemption granted by this subsection shall also apply to grounds owned by a religious institution or society, not exceeding a total of fifty acres, if all monetary and in-kind profits of the religious institution or society resulting from use or lease of the grounds are used exclusively by the religious institution or society for the appropriate objects of the institution or society.
   b.  All deeds or leases by which such property is held shall be filed for record before the property herein described shall be omitted from the assessment. All such property shall be listed upon the tax rolls of the district or districts in which it is located and shall have ascribed to it an actual fair market value and an assessed or taxable value, as contemplated by section 441.21, whether such property be subject to a levy or be exempted as herein provided and such information shall be open to public inspection.
   Sec. ___.  IMPLEMENTATION.  Section 25B.7 shall not apply to this division of this Act.

DIVISION ___
FLOOD MITIGATION PROGRAM
   Sec. ___.  Section 418.5, subsections 1 and 6, Code 2015, are amended to read as follows:
   1.  The flood mitigation board is established consisting of nine voting members and four five ex officio, nonvoting members, and is located for administrative purposes within the department. The director of the department shall provide office space, staff assistance, and necessary supplies and 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.
   6.  The board’s ex officio membership shall include be comprised of the following:
   a.  four Four members of the general assembly with one each appointed by the majority leader of the senate, the minority leader of the senate, the speaker of the house of representatives, and the minority leader of the house of representatives. A legislative member serves for a term as provided in section 69.16B in an ex officio, nonvoting capacity and is eligible for per diem and expenses as provided in section 2.10.
   b.  The director of revenue or the director’s designee.

DIVISION ___
INDIVIDUAL INCOME TAX EXEMPTION FOR CERTAIN PAYMENTS MADE TO NONRESIDENT ELECTRIC UTILITY WORKERS
   Sec. ___.  Section 422.7, Code 2015, is amended by adding the following new subsection:
   NEW SUBSECTION.  57.  a.  Subtract, to the extent included, payments received by an individual from an electric utility for the following:
   (1)  Emergency response work performed in this state for the electric utility pursuant to a mutual aid agreement between this state and any other state if such emergency response work is performed while the individual is a nonresident.
   (2)  Training received in this state from the electric utility if such training is received while the individual is a nonresident.
   b.  For purposes of this subsection, “electric utility” means the same as defined in section 476.22.
   Sec. ___.  Section 422.16, subsection 1, Code 2015, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  f.  Nonresidents engaged in emergency response work or training meeting the requirements of section 422.7, subsection 57, are not subject to withholding by the applicable electric utility for which such emergency response work or training is being performed if the electric utility has applied to the department for exemption from the withholding requirement and the department has determined that the payments received by the nonresidents would be exempt from taxation pursuant to section 422.7, subsection 57.
   Sec. ___.  EFFECTIVE UPON ENACTMENT.  This division of this Act, being deemed of immediate importance, takes effect upon enactment.
   Sec. ___.  RETROACTIVE APPLICABILITY.  This division of this Act applies retroactively to January 1, 2015, for tax years beginning on or after that date.
   ___.  Title page, by striking lines 1 through 5 and inserting <An Act relating to state revenue and finance laws including property tax credits, assessments, and exemptions, the sales and use tax, the individual income tax, the flood mitigation program, and>
   ___.  Title page, line 6, after <and> by inserting <retroactive and other>>
   5.  By renumbering as necessary.