House File 2459 S-5157 Amend House File 2459, as amended, passed, and 1 reprinted by the House, as follows: 2 1. By striking everything after the enacting clause 3 and inserting: 4 < DIVISION I 5 STANDING APPROPRIATIONS AND RELATED MATTERS 6 Section 1. 2015 Iowa Acts, chapter 138, section 3, 7 is amended by adding the following new subsection: 8 NEW SUBSECTION . 4. For the peace officers’ 9 retirement, accident, and disability system retirement 10 fund under section 97A.11A: 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,500,000 12 Sec. 2. 2015 Iowa Acts, chapter 138, is amended by 13 adding the following new section: 14 NEW SECTION . SEC. 5A. GENERAL ASSEMBLY. 15 1. The appropriations made pursuant to section 16 2.12 for the expenses of the general assembly and 17 legislative agencies for the fiscal year beginning July 18 1, 2016, and ending June 30, 2017, are reduced by the 19 following amount: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,400,000 21 2. The budgeted amounts for the general assembly 22 and legislative agencies for the fiscal year beginning 23 July 1, 2016, may be adjusted to reflect the unexpended 24 budgeted amounts from the previous fiscal year. 25 Sec. 3. 2015 Iowa Acts, chapter 138, is amended by 26 adding the following new section: 27 NEW SECTION . SEC. 7A. Section 257.35, Code 2016, 28 is amended by adding the following new subsection: 29 NEW SUBSECTION . 10A. Notwithstanding subsection 1, 30 and in addition to the reduction applicable pursuant 31 to subsection 2, the state aid for area education 32 agencies and the portion of the combined district cost 33 calculated for these agencies for the fiscal year 34 beginning July 1, 2016, and ending June 30, 2017, 35 -1- HF2459.3734 (3) 86 tm/rn 1/ 21 #1.

shall be reduced by the department of management by 1 eighteen million seven hundred fifty thousand dollars. 2 The reduction for each area education agency shall 3 be prorated based on the reduction that the agency 4 received in the fiscal year beginning July 1, 2003. 5 Sec. 4. Section 2.48, subsection 3, Code 2016, is 6 amended by adding the following new paragraph: 7 NEW PARAGRAPH . 0f. In 2016: 8 (1) The homestead tax credit under chapter 425. 9 (2) The elderly and disabled property tax credit 10 under chapter 425. 11 (3) The agricultural land tax credit under chapter 12 426. 13 (4) The military service tax credit under chapter 14 426A. 15 (5) The business property tax credit under chapter 16 426C. 17 (6) The commercial and industrial property tax 18 replacement claims under section 441.21A. 19 Sec. 5. Section 230.8, Code 2016, is amended to 20 read as follows: 21 230.8 Transfers of persons with mental illness —— 22 expenses. 23 The transfer to any state hospitals or to the places 24 of their residence of persons with mental illness who 25 have no residence in this state or whose residence is 26 unknown and deemed to be a state case, shall be made 27 according to the directions of the administrator, 28 and when practicable by employees of the state 29 hospitals. The actual and necessary expenses of such 30 transfers shall be paid by the department on itemized 31 vouchers sworn to by the claimants and approved by 32 the administrator , and the amount of the expenses is 33 appropriated to the department from any funds in the 34 state treasury not otherwise appropriated . 35 -2- HF2459.3734 (3) 86 tm/rn 2/ 21

Sec. 6. Section 820.24, Code 2016, is amended to 1 read as follows: 2 820.24 Expenses —— how paid. 3 When the punishment of the crime shall be the 4 confinement of the criminal in the penitentiary, the 5 expenses shall be paid out of the state treasury, on 6 the certificate of the governor and warrant of the 7 director of the department of administrative services 8 by the department of corrections ; and in all other 9 cases they shall be paid out of the county treasury in 10 the county wherein the crime is alleged to have been 11 committed. The expenses shall be the fees paid to the 12 officers of the state on whose governor the requisition 13 is made, and all necessary and actual traveling 14 expenses incurred in returning the prisoner. 15 DIVISION II 16 MISCELLANEOUS PROVISIONS 17 Sec. 7. FRIENDSHIP AND LEADERSHIP 18 DEVELOPMENT. There is appropriated from the general 19 fund of the state to the department of education for 20 the fiscal year beginning July 1, 2016, and ending June 21 30, 2017, the following amount, or so much thereof as 22 is necessary, to be used for the purposes designated: 23 To provide a grant to a nonprofit organization with 24 a mission of promoting the education-based inclusion of 25 people with intellectual and developmental disabilities 26 through one-to-one friendships and leadership 27 development through school-based programs: 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 50,000 29 Sec. 8. EQUAL PAY TASK FORCE —— REPORT. The 30 legislative council is requested to create an equal pay 31 task force consisting of seven members. The task force 32 shall consist of two members of the senate appointed by 33 the majority leader of the senate, one member of the 34 senate appointed by the minority leader of the senate, 35 -3- HF2459.3734 (3) 86 tm/rn 3/ 21

two members of the house of representatives appointed 1 by the speaker of the house of representatives, one 2 member of the house of representatives appointed by the 3 minority leader of the house of representatives, and 4 the labor commissioner. The task force shall study 5 wage discrepancies between men and women both in public 6 and private employment. The task force shall submit 7 a report regarding its findings and recommendations 8 regarding potential actions for the elimination and 9 prevention of the wage disparities between men and 10 women to the governor and the general assembly not 11 later than December 22, 2017. The legislative services 12 agency shall provide staffing services to the task 13 force. 14 Sec. 9. INCOME TAX CHECKOFFS. Notwithstanding 15 Code section 422.12E which provides for the repeal 16 of certain income tax return checkoffs when the same 17 four checkoffs have been provided on the income tax 18 return for two consecutive years, the four income tax 19 return checkoffs provided in sections 422.12D, 422.12H, 20 422.12K, and 422.12L, Code 2016, as appearing on the 21 2015 individual income tax return, shall be allowed for 22 the tax year beginning January 1, 2016, and shall be 23 provided on the 2016 individual income tax return. 24 Sec. 10. SALARY MODEL ADMINISTRATOR. The salary 25 model administrator shall work in conjunction with 26 the legislative services agency to maintain the 27 state’s salary model used for analyzing, comparing, 28 and projecting state employee salary and benefit 29 information, including information relating to 30 employees of the state board of regents. The 31 department of revenue, the department of administrative 32 services, the five institutions under the jurisdiction 33 of the state board of regents, the judicial district 34 departments of correctional services, and the state 35 -4- HF2459.3734 (3) 86 tm/rn 4/ 21

department of transportation shall provide salary data 1 to the department of management and the legislative 2 services agency to operate the state’s salary 3 model. The format and frequency of provision of the 4 salary data shall be determined by the department of 5 management and the legislative services agency. The 6 information shall be used in collective bargaining 7 processes under chapter 20 and in calculating the 8 funding needs contained within the annual salary 9 adjustment legislation. A state employee organization 10 as defined in section 20.3, subsection 4, may request 11 information produced by the model, but the information 12 provided shall not contain information attributable to 13 individual employees. 14 Sec. 11. Section 24.32, Code 2016, is amended to 15 read as follows: 16 24.32 Decision certified. 17 After a hearing upon the appeal, the state board 18 shall certify its decision to the county auditor and 19 to the parties to the appeal as provided by rule, and 20 the decision shall be final. The county auditor shall 21 make up the records in accordance with the decision and 22 the levying board shall make its levy in accordance 23 with the decision. Upon receipt of the decision, the 24 certifying board shall correct its records accordingly, 25 if necessary. Final disposition of all appeals shall 26 be made by the state board on or before April 30 of 27 each year within forty-five days after the date of the 28 appeal hearing . 29 Sec. 12. NEW SECTION . 135.37A Natural hair 30 braiding. 31 1. A person shall register with the department in 32 order to perform a commercial service involving natural 33 hair braiding. For purposes of this section, “natural 34 hair braiding” means a method of natural hair care 35 -5- HF2459.3734 (3) 86 tm/rn 5/ 21

consisting of braiding, locking, twisting, weaving, 1 cornrowing, or otherwise physically manipulating 2 hair without the use of chemicals to alter the hair’s 3 physical characteristics that incorporates both 4 traditional and modern styling techniques. 5 2. The department shall adopt rules pursuant 6 to chapter 17A to administer this section. Such 7 rules shall include but not be limited to all of the 8 following: 9 a. Establishing minimum safety and sanitation 10 criteria for the provision of natural hair braiding. 11 b. Requiring a person performing natural hair 12 braiding to complete one hour per calendar year of 13 continuing education regarding minimum safety and 14 sanitation criteria for the provision of natural hair 15 braiding. 16 c. Authorizing the department to inspect a location 17 where a person performs natural hair braiding upon 18 receipt of a complaint to the department about that 19 person or location. 20 3. If the department determines that a person is 21 in violation of a requirement under this section, the 22 department may order the person to cease performing 23 natural hair braiding until the necessary corrective 24 action has been taken. 25 Sec. 13. Section 256.7, subsection 32, paragraph c, 26 unnumbered paragraph 1, Code 2016, is amended to read 27 as follows: 28 Adopt rules that limit the statewide enrollment of 29 pupils in educational instruction and course content 30 that are delivered primarily over the internet to not 31 more than eighteen one-hundredths of one percent of 32 the statewide enrollment of all pupils, and that limit 33 the number of pupils participating in open enrollment 34 for purposes of receiving educational instruction 35 -6- HF2459.3734 (3) 86 tm/rn 6/ 21

and course content that are delivered primarily over 1 the internet to no more than one percent of a sending 2 district’s enrollment. Until June 30, 2018, such Such 3 limitations shall not apply if the limitations would 4 prevent siblings from enrolling in the same school 5 district or if a sending district determines that 6 the educational needs of a physically or emotionally 7 fragile student would be best served by educational 8 instruction and course content that are delivered 9 primarily over the internet. Students who meet the 10 requirements of section 282.18 may participate in open 11 enrollment under this paragraph “c” for purposes of 12 enrolling only in the CAM community school district or 13 the Clayton Ridge community school district. 14 Sec. 14. Section 256.7, subsection 32, paragraph 15 c, Code 2016, is amended by adding the following new 16 subparagraph: 17 NEW SUBPARAGRAPH . (6) This paragraph “c” is 18 repealed July 1, 2018. 19 Sec. 15. Section 364.3, Code 2016, is amended by 20 adding the following new subsection: 21 NEW SUBSECTION . 11. A city, including any city 22 officer, shall not adopt or enforce any ordinance, 23 resolution, or other policy restricting the mayor from 24 communicating with the city attorney or solicitor 25 regarding any matter within the scope of the mayor’s 26 powers and duties as chief executive officer of the 27 city, presiding officer of the council, or supervisor 28 over city officers and departments. 29 Sec. 16. Section 418.12, subsection 5, Code 2016, 30 is amended to read as follows: 31 5. If the department of revenue determines that 32 the revenue accruing to the fund or accounts within 33 the fund exceeds thirty million dollars for a fiscal 34 year or exceeds the amount necessary for the purposes 35 -7- HF2459.3734 (3) 86 tm/rn 7/ 21

of this chapter if the amount necessary is less than 1 thirty million dollars for a fiscal year , then those 2 excess moneys shall be credited by the department of 3 revenue for deposit in the general fund of the state. 4 Sec. 17. Section 915.25, subsection 3, as enacted 5 by 2016 Iowa Acts, Senate File 2288, section 16, is 6 amended to read as follows: 7 3. Notwithstanding the provisions of sections 8 232.147 , 232.149 , and 232.149A , an intake or juvenile 9 court officer shall disclose to the alleged victim 10 of a delinquent act, upon the request of the victim, 11 the complaint, the name and address of the child 12 who allegedly committed the delinquent act, and 13 the disposition of the complaint. If the alleged 14 delinquent act would be a forcible felony serious 15 misdemeanor, aggravated misdemeanor, or felony offense 16 if committed by an adult, the intake or juvenile court 17 officer shall provide notification to the victim of the 18 delinquent act as required by section 915.24 . 19 Sec. 18. 2016 Iowa Acts, Senate File 2314, section 20 22, if enacted, is amended to read as follows: 21 SEC. 59. SECRETARY OF STATE. There is appropriated 22 from the general fund of the state to the office of 23 the secretary of state for the fiscal year beginning 24 July 1, 2016, and ending June 30, 2017, the following 25 amounts, or so much thereof as is necessary, to be used 26 for the purposes designated: 27 1. ADMINISTRATION AND ELECTIONS 28 For salaries, support, maintenance, and 29 miscellaneous purposes, and for not more than the 30 following full-time equivalent positions: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,440,890 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 13.10 33 15.60 34 The state department or state agency which provides 35 -8- HF2459.3734 (3) 86 tm/rn 8/ 21

data processing services to support voter registration 1 file maintenance and storage shall provide those 2 services without charge. 3 2. BUSINESS SERVICES 4 For salaries, support, maintenance, and 5 miscellaneous purposes, and for not more than the 6 following full-time equivalent positions: 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,440,891 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 13.10 9 15.60 10 DIVISION III 11 FLOOD MITIGATION PROGRAM 12 Sec. 19. Section 418.15, subsection 1, Code 2016, 13 is amended to read as follows: 14 1. a. A governmental entity shall not receive 15 remittances of sales tax revenue under this chapter 16 after twenty years from the date the governmental 17 entity’s project was approved by the board or after 18 expiration of the additional period of years if 19 approved under paragraph “b” unless the remittance 20 amount is calculated under section 418.11 based on 21 sales subject to the tax under section 432.2 occurring 22 before the expiration of the twenty-year period 23 or expiration of the additional period of years if 24 approved under paragraph “b” . 25 b. The twenty-year period for receiving remittances 26 of sales tax revenue under this chapter may be extended 27 upon application by the governmental entity and 28 approval by the board. An application for an extension 29 of the twenty-year period must be filed by the 30 governmental entity with the board prior to expiration 31 of the twenty-year period. The board may approve the 32 governmental entity to receive remittances of sales tax 33 revenue under this chapter for an additional period of 34 consecutive years beyond the twenty-year period if all 35 -9- HF2459.3734 (3) 86 tm/rn 9/ 21

of the following are satisfied: 1 (1) The total amount of remittances actually 2 received by the governmental entity during the 3 twenty-year period are less than the total amount of 4 remittances for which the governmental entity was 5 approved to receive by the board at the time of the 6 project’s approval under section 418.9, subsection 7 4, and reduced under section 418.9, subsection 8, 8 or section 418.12, subsection 6, paragraph “b” , if 9 applicable. 10 (2) The amount of the remittances approved in 11 each additional year does not exceed fifteen million 12 dollars or seventy percent of the total yearly amount 13 of increased sales tax increment revenue in the 14 governmental entity’s applicable area and deposited in 15 the governmental entity’s account, whichever is less. 16 (3) The total amount of remittances in any such 17 additional fiscal year for all governmental entities 18 approved to use sales tax revenues under this chapter 19 does not exceed, in the aggregate, thirty million 20 dollars. 21 (4) The total amount of remittances to the 22 governmental entity approved by the board for all 23 additional years does not exceed the difference between 24 the total amount of remittances actually received 25 by the governmental entity during the twenty-year 26 period and the total amount of remittances for which 27 the governmental entity was approved to receive by 28 the board at the time of the project’s approval under 29 section 418.9, subsection 4, and reduced under section 30 418.9, subsection 8, or section 418.12, subsection 6, 31 paragraph “b” , if applicable. 32 DIVISION IV 33 CORRECTIVE PROVISIONS 34 Sec. 20. Section 29C.24, subsection 3, paragraph 35 -10- HF2459.3734 (3) 86 tm/rn 10/ 21

a, subparagraphs (3) and (6), if enacted by 2016 Iowa 1 Acts, Senate File 2306, section 2, are amended to read 2 as follows: 3 (3) The imposition of income taxes under chapter 4 422, divisions II and III, including the requirement 5 to file tax returns under sections 422.13 through 6 422.15 or section 422.36, as applicable, and 7 including the requirement to withhold and remit 8 income tax from out-of-state employees under section 9 422.16. In addition, the performance of disaster or 10 emergency-related work during a disaster response 11 period by an out-of-state business or out-of-state 12 employee shall not require an out-of-state business 13 to be included in a consolidated return under section 14 422.37, and shall not increase the amount of net income 15 of the out-of-state business allocated and apportioned 16 to the state under sections section 422.8 or 422.33, as 17 applicable. 18 (6) The assessment of property taxes by the 19 department of revenue under sections 428.24 through 20 428.26, 428.28, and 428.29, or chapters 433, 434, 21 435, and 437 through 438, or by a local assessor 22 under another provision of law, on property brought 23 into the state to aid in the performance of disaster 24 or emergency-related work during a disaster response 25 period if such property does not remain in the state 26 after the conclusion of the disaster response period. 27 Sec. 21. Section 29C.24, subsection 4, if enacted 28 by 2016 Iowa Acts, Senate File 2306, section 2, is 29 amended to read as follows: 30 4. Business and employee status after a disaster 31 response period. An out-of-state business or 32 out-of-state employee that remains in the state after 33 the conclusion of the disaster response period for 34 during which the disaster or emergency-related work 35 -11- HF2459.3734 (3) 86 tm/rn 11/ 21

was performed shall be fully subject to the state’s 1 standards for establishing presence, residency, or 2 doing business as otherwise provided by law, and 3 shall be responsible for any resulting taxes, fees, 4 licensing, registration, filing, or other requirements. 5 Sec. 22. Section 155A.13, subsection 3, paragraph 6 d, if enacted by 2016 Iowa Acts, Senate File 453, 7 section 3, is amended to read as follows: 8 d. An applicant seeking a special or limited-use 9 pharmacy licensed license for a proposed telepharmacy 10 site that does not meet the mileage requirement 11 established in paragraph “c” and is not statutorily 12 exempt from the mileage requirement may apply to the 13 board for a waiver of the mileage requirement. A 14 waiver request shall only be granted if the applicant 15 can demonstrate to the board that the proposed 16 telepharmacy site is located in an area where there is 17 limited access to pharmacy services and can establish 18 the existence of compelling circumstances that justify 19 waiving the mileage requirement. The board’s decision 20 to grant or deny a waiver request shall be a proposed 21 decision subject to mandatory review by the director 22 of the department of public health. The director 23 shall review a proposed decision and shall have the 24 power to approve, modify, or veto a proposed decision. 25 The director’s decision on a waiver request shall be 26 considered final agency action subject to judicial 27 review under chapter 17A. 28 Sec. 23. Section 229.13, subsection 7, paragraph a, 29 subparagraph (1), if enacted by 2016 Iowa Acts, Senate 30 File 2259, section 1, is amended to read as follows: 31 (1) The respondent’s mental health professional 32 acting within the scope of the mental health 33 professional’s practice shall notify the committing 34 court, with preference given to the committing judge, 35 -12- HF2459.3734 (3) 86 tm/rn 12/ 21

if available, in the appropriate county who and the 1 court shall enter a written order directing that 2 the respondent be taken into immediate custody by 3 the appropriate sheriff or sheriff’s deputy. The 4 appropriate sheriff or sheriff’s deputy shall exercise 5 all due diligence in taking the respondent into 6 protective custody to a hospital or other suitable 7 facility. 8 Sec. 24. Section 272.25, subsection 3, Code 2016, 9 as amended by 2016 Iowa Acts, Senate File 2196, section 10 3, is amended to read as follows: 11 3. A requirement that the program include 12 instruction in skills and strategies to be used in 13 classroom management of individuals, and of small and 14 large groups, under varying conditions; skills for 15 communicating and working constructively with pupils, 16 teachers, administrators, and parents; preparation in 17 reading theory, knowledge, strategies, and approaches, 18 and for integrating literacy instruction in into 19 content areas in accordance with section 256.16; and 20 skills for understanding the role of the board of 21 education and the functions of other education agencies 22 in the state. The requirement shall be based upon 23 recommendations of the department of education after 24 consultation with teacher education faculty members in 25 colleges and universities. 26 Sec. 25. Section 598C.102, subsection 8, paragraph 27 b, if enacted by 2016 Iowa Acts, Senate File 2233, 28 section 2, is amended to read as follows: 29 b. An individual who has custodial responsibility 30 for a child under a law of this state other than this 31 chapter. 32 Sec. 26. 2016 Iowa Acts, House File 2269, section 33 20, subsection 1, is amended to read as follows: 34 1. It is amended, rescinded, or supplemented by the 35 -13- HF2459.3734 (3) 86 tm/rn 13/ 21

affirmative action of the executive council committee 1 of the Iowa beef cattle producers association created 2 in section 181.3, as amended in this Act. 3 Sec. 27. 2016 Iowa Acts, Senate File 378, section 4 2, is amended to read as follows: 5 SEC. 2. REPEAL. Section 80.37, Code 2015 2016 , is 6 repealed. 7 Sec. 28. 2016 Iowa Acts, Senate File 2185, section 8 2, if enacted, is amended by striking the section and 9 inserting in lieu thereof the following: 10 SEC. 2. Section 709.21, subsection 3, Code 2016, is 11 amended to read as follows: 12 3. A person who violates this section commits a 13 serious an aggravated misdemeanor. 14 DIVISION V 15 FOOD DONATION ON STATE CAPITOL PREMISES 16 Sec. 29. NEW SECTION . 2.43A Food served on state 17 capitol premises. 18 1. As used in this section, unless the context 19 otherwise requires: 20 a. “Apparently wholesome food” means food that meets 21 all quality and labeling standards or requirements 22 adopted by the federal and state governments, and the 23 city of Des Moines, even though the food may not be 24 readily marketable due to appearance, age, freshness, 25 grade, size, surplus, or other conditions. 26 b. “Emergency feeding organization” means the same 27 as defined in section 190B.201. 28 c. “Food bank” means the same as defined in section 29 190B.201. 30 2. The secretary of the senate and the chief clerk 31 of the house of representatives shall require any 32 person who is approved to sponsor an event within 33 or on the grounds of the state capitol during which 34 the person offers food to all members of the general 35 -14- HF2459.3734 (3) 86 tm/rn 14/ 21

assembly during a legislative session to offer to 1 donate any unconsumed apparently wholesome food to a 2 food bank, homeless shelter, homeless outreach program, 3 or an emergency feeding organization. The legislative 4 council may also require any person who is approved by 5 the legislative council to sponsor an event within or 6 on the grounds of the state capitol during which the 7 person provides food to offer to donate any unconsumed 8 apparently wholesome food to a food bank, homeless 9 shelter, homeless outreach program, or emergency 10 feeding organization. 11 DIVISION VI 12 FOOD DONATION PROGRAMS 13 Sec. 30. Section 190B.101, Code 2016, is amended to 14 read as follows: 15 190B.101 Definitions. 16 As used in this chapter subchapter , unless the 17 context otherwise requires: 18 1. “Department” means the department of revenue. 19 2. “Tax credit” means the from farm to food 20 donation tax credit as established in this chapter 21 subchapter . 22 Sec. 31. NEW SECTION . 190B.201 Definitions. 23 As used in this subchapter, unless the context 24 otherwise requires: 25 1. “Department” means the department of agriculture 26 and land stewardship. 27 2. “Eligible agricultural product” or “product” 28 means any commodity that is derived from an 29 agricultural animal or crop, both as defined in section 30 717A.1, which is intended for human consumption as food 31 in its raw or processed state. 32 3. “Emergency feeding organization” means an 33 emergency feeding organization as defined in section 34 7 U.S.C. §7501 that serves Iowans and operates at a 35 -15- HF2459.3734 (3) 86 tm/rn 15/ 21

congregate nutritional site. 1 4. “Food” means a substance which is used in whole 2 or in part for human consumption in compliance with 3 federal and state standards or requirements, including 4 a donated food that meets the requirements of the 5 federal emergency food assistance program, as provided 6 in 7 C.F.R. pts. 250 and 251. 7 5. “Food bank” means a private nonprofit entity 8 that serves Iowans and meets all of the following 9 requirements: 10 a. The food bank is organized under chapter 504. 11 b. The food bank qualifies under section 501(c)(3) 12 of the Internal Revenue Code as an organization exempt 13 from federal income tax under section 501(a) of the 14 Internal Revenue Code. 15 c. The food bank maintains an established operation 16 involving the provision of food or edible commodities 17 or the products thereof on a regular basis to persons 18 in need or to food pantries, soup kitchens, hunger 19 relief centers, or other food or feeding centers that, 20 as an integral part of their normal activities, provide 21 meals or food on a regular basis to persons in need. 22 6. “Iowa food bank association” or “association” 23 means a private nonprofit entity that meets all of the 24 following requirements: 25 a. The association is organized under chapter 504. 26 b. The association qualifies under section 27 501(c)(3) of the Internal Revenue Code as an 28 organization exempt from federal income tax under 29 section 501(a) of the Internal Revenue Code. 30 c. The association’s members include food banks, 31 or affiliations of food banks, that together serve all 32 counties in this state. 33 d. The association’s principal office is located in 34 this state. 35 -16- HF2459.3734 (3) 86 tm/rn 16/ 21

Sec. 32. NEW SECTION . 190B.202 Administration —— 1 use of moneys and oversight. 2 1. This subchapter shall be administered by the 3 department of agriculture and land stewardship. In 4 adopting rules and administering the Iowa agricultural 5 products clearance program established under section 6 190B.204, the department shall cooperate with the 7 department of human services and the department of 8 inspections and appeals. 9 2. A program established in this subchapter shall 10 be managed by an Iowa food bank association selected by 11 the department. The association shall report to the 12 department as required by the department. 13 3. A program established in this subchapter shall 14 be carried out only to the extent that moneys are 15 available to support the program. The department may 16 support a program from moneys appropriated by the 17 general assembly to fund the program’s purpose and any 18 other moneys available to and obtained or accepted by 19 the department from the federal government or private 20 sources. 21 Sec. 33. NEW SECTION . 190B.203 Management of 22 programs —— Iowa food bank association. 23 1. The department shall enter into a contract 24 with an Iowa food bank association to manage programs 25 established under this subchapter. 26 2. In managing a program, the association shall do 27 all of the following: 28 a. Acquire eligible agricultural products, 29 including by purchase. 30 b. Arrange for the processing and packaging of 31 eligible agricultural products into food, when such 32 processing is necessary to comply with federal and 33 state food safety regulations. 34 c. Provide for the storage and transportation of 35 -17- HF2459.3734 (3) 86 tm/rn 17/ 21

eligible agricultural products. 1 d. Provide for the distribution of eligible 2 agricultural products. 3 3. In managing a program, the association 4 shall to every extent feasible create and expand 5 significant economic benefits in local communities. 6 The association shall purchase products and services 7 from individuals and businesses located in this state 8 whenever the price is reasonably competitive and the 9 quality as intended. 10 Sec. 34. NEW SECTION . 190B.204 Iowa agricultural 11 products clearance program —— establishment and purpose. 12 1. The department shall establish an Iowa 13 agricultural products clearance program to be managed 14 by an Iowa food bank association selected by the 15 department as provided in section 190B.203. 16 2. The purpose of the program is to acquire surplus 17 eligible agricultural products from agricultural 18 producers and other persons in order to prevent 19 unnecessary waste, reduce economic losses associated 20 with paying for the processing and transportation of 21 such products that otherwise do not have profitable 22 markets, and to provide nutritional food to low-income 23 families and individuals who reside in this state and 24 to unemployed families and individuals who reside in 25 this state. 26 3. The Iowa food bank association managing the 27 program shall only distribute eligible agricultural 28 products under the program to Iowa food banks in this 29 state and emergency feeding organizations in this 30 state. 31 Sec. 35. NEW SECTION . 190B.205 Iowa emergency food 32 purchase program —— establishment and purpose. 33 1. The department shall establish an Iowa emergency 34 food purchase program to be managed by an Iowa food 35 -18- HF2459.3734 (3) 86 tm/rn 18/ 21

bank association selected by the department as provided 1 in section 190B.203. 2 2. The purpose of the program is to relieve 3 situations of emergency experienced by families 4 or individuals who reside in this state, including 5 low-income families and individuals and unemployed 6 families and individuals, by distributing food to those 7 persons. 8 3. The Iowa food bank association managing the 9 program shall only distribute food under the program to 10 emergency feeding organizations in this state. 11 Sec. 36. FOOD DONATION PROGRAMS. There is 12 appropriated from the general fund of the state to the 13 department of agriculture and land stewardship for the 14 fiscal year beginning July 1, 2016, and ending June 30, 15 2017, the following amounts, or so much thereof as is 16 necessary, to be used for the purposes designated: 17 For purposes of supporting the Iowa emergency food 18 purchase program provided in chapter 190B, subchapter 19 II, as enacted in this Act: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 250,000 21 The moneys appropriated in this section shall be 22 allocated to support the Iowa emergency food purchase 23 program only to the extent that the allocated moneys 24 are matched on a dollar-for-dollar basis. 25 DIVISION VII 26 GARDENING PROGRAM 27 Sec. 37. NEW SECTION . 904.302A Gardening program. 28 1. The director shall establish a gardening program 29 for growing and harvesting produce, including edible 30 vegetables, at each correctional facility operated 31 by the department, to the extent that the director 32 determines that security and space requirements allow 33 for the garden’s creation and operation. The director 34 may appoint the farm operations administrator to 35 -19- HF2459.3734 (3) 86 tm/rn 19/ 21

oversee the program. A garden established pursuant 1 to the program shall be tended by inmates of the 2 correctional facility as determined by the director. 3 The produce harvested from the garden may be used to 4 feed the correctional facility’s population or may be 5 donated to a food bank as defined in section 190B.201 6 designated by the director. The food bank must be 7 located in proximity to the correctional facility where 8 the garden is situated. Any excess produce that is 9 not used to feed the correctional facility’s inmate 10 population shall be donated to the designated food 11 bank. 12 2. a. This section does not authorize the 13 department or an inmate of a correctional facility 14 to claim a from farm to food donation tax credit as 15 established in chapter 190B, subchapter I. 16 b. This section does not apply to a garden operated 17 by Iowa state industries as defined in section 904.802. 18 DIVISION VIII 19 SOLAR TAX CREDIT 20 Sec. 38. Section 422.11L, Code 2016, is amended by 21 adding the following new subsection: 22 NEW SUBSECTION . 6. For purposes of this section, 23 “Internal Revenue Code” means the Internal Revenue Code 24 of 1954, prior to the date of its redesignation as the 25 Internal Revenue Code of 1986 by the Tax Reform Act of 26 1986, or means the Internal Revenue Code of 1986 as 27 amended to and including January 1, 2016. 28 Sec. 39. RETROACTIVE APPLICABILITY. The following 29 provision or provisions of this division of this Act 30 apply retroactively to January 1, 2015, for tax years 31 beginning on or after that date: 32 1. The section of this division of this Act 33 enacting section 422.11L, subsection 6. > 34 -20- HF2459.3734 (3) 86 tm/rn 20/ 21