House
Amendment
to
Senate
File
2283
S-5105
Amend
Senate
File
2283,
as
amended,
passed,
and
reprinted
by
1
the
Senate,
as
follows:
2
1.
Page
1,
before
line
1
by
inserting:
3
<
DIVISION
I
4
LENGTH
OF
SERVICE
AWARD
PROGRAMS
5
Section
1.
NEW
SECTION
.
100B.41
Length
of
service
award
6
programs
——
authorization.
7
The
governing
body
of
a
municipality,
as
defined
in
section
8
100B.21,
shall
be
authorized
to
establish
a
length
of
service
9
award
program
for
volunteer
fire
fighters
as
defined
in
10
section
85.61,
volunteer
emergency
medical
care
providers
11
as
defined
in
section
147A.1,
and
reserve
peace
officers
as
12
defined
in
section
80D.1A.
The
program
shall
provide
length
13
of
service
awards,
as
described
in
section
457(e)(11)
of
the
14
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
15
emergency
medical
care
providers,
and
reserve
peace
officers
16
serving
a
municipality
that
elects
to
establish
a
program.
The
17
program
shall
be
designed
to
treat
awards
from
the
program
as
18
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
19
governing
body
of
the
municipality
shall,
in
consultation
with
20
the
chief
or
other
person
in
command
of
the
fire
department
21
and
police
department
serving
the
municipality,
as
applicable,
22
adopt
guidelines
providing
for
eligibility
requirements
for
23
participation
by
volunteer
fire
fighters,
volunteer
emergency
24
medical
care
providers,
and
reserve
peace
officers,
minimum
25
vesting
requirements,
distribution
requirements,
and
such
other
26
guidelines
as
deemed
necessary
to
operate
the
program.
27
Sec.
___.
NEW
SECTION
.
100B.42
Length
of
service
award
28
program
grant
fund
——
appropriation.
29
1.
A
length
of
service
award
program
grant
fund
is
created
30
in
the
state
treasury
under
the
control
of
the
state
fire
31
service
and
emergency
response
council.
The
fund
shall
consist
32
of
all
moneys
appropriated
to
the
fund.
33
2.
Moneys
in
the
length
of
service
award
program
grant
34
fund
are
appropriated
to
the
state
fire
service
and
emergency
35
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#1.
response
council
for
the
purpose
of
providing
grants
to
1
municipalities
establishing
a
length
of
service
award
program
2
as
described
in
section
100B.41
to
provide
contributions
to
3
the
program
on
behalf
of
participants
in
the
program.
The
4
state
fire
service
and
emergency
response
council
shall
5
develop
and
submit
to
the
state
fire
marshal
for
adoption
rules
6
establishing
a
grant
application
process.
The
grant
process
7
shall
provide
for
up
to
a
dollar-for-dollar
funding
match
from
8
a
municipality
establishing
a
length
of
service
award
program.
9
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
10
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
11
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
12
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
13
DIVISION
___
14
EMERGENCY
MEDICAL
SERVICES
TRAINING
PROGRAMS
>
15
2.
Page
1,
by
striking
lines
17
and
18
and
inserting:
16
<
Sec.
___.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
17
deemed
of
immediate
importance,
takes
effect
upon
enactment.
18
DIVISION
___
19
OPTIONAL
TAXES
FOR
EMERGENCY
MEDICAL
SERVICES
20
Sec.
___.
Section
422D.1,
Code
2020,
is
amended
to
read
as
21
follows:
22
422D.1
Authorization
——
election
——
imposition
and
repeal
——
23
use
of
revenues.
24
1.
a.
A
Upon
adoption
of
a
resolution
declaring
emergency
25
medical
services
to
be
an
essential
county
service
under
26
subsection
1A,
and
subject
to
the
limitations
of
this
chapter,
27
a
county
board
of
supervisors
may
offer
for
voter
approval
28
impose
any
of
the
following
taxes
or
a
combination
of
the
29
following
taxes:
30
(1)
Local
option
income
surtax.
31
(2)
An
ad
valorem
property
tax.
32
b.
Revenues
generated
from
these
taxes
shall
be
used
for
33
emergency
medical
services
as
provided
in
section
422D.6
.
34
1A.
a.
To
be
effective,
the
resolution
declaring
emergency
35
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medical
services
to
be
an
essential
service
shall
be
considered
1
and
voted
on
for
approval
at
two
meetings
of
the
board
prior
to
2
the
meeting
at
which
the
resolution
is
to
be
finally
approved
3
by
a
majority
of
the
board
by
recorded
vote,
as
defined
in
4
section
331.101.
Notice
of
the
first
meeting
of
the
board
5
at
which
the
resolution
is
considered
and
voted
on
shall
be
6
published
not
less
than
sixty
days
prior
to
the
date
of
the
7
meeting
in
one
or
more
newspapers
that
meet
the
requirements
8
of
section
618.14.
The
requirements
for
approval
of
the
9
resolution
or
approval
of
the
imposition
of
a
tax
under
this
10
chapter
shall
not
be
suspended
or
waived
by
the
board.
11
b.
Each
county
for
which
a
resolution
has
been
adopted
12
under
this
subsection
shall
coordinate
efforts
between
13
the
county
emergency
management
coordinator
and
the
local
14
emergency
medical
services
agencies
to
establish
a
county
15
emergency
medical
services
system
advisory
council
to
assist
16
in
researching
and
assessing
the
service
needs
of
the
county
17
and
guiding
implementation
of
services
in
the
county
within
18
a
council
structure
and
in
the
manner
provided
in
the
most
19
recently
updated
Iowa
emergency
medical
services
system
20
standards.
21
c.
The
county
emergency
medical
services
system
advisory
22
council
established
under
paragraph
“b”
shall
annually
assess
23
and
review
the
emergency
medical
services
needs
of
the
county
24
and
shall
include
the
results
of
such
review
and
assessment
25
in
an
annual
report
filed
with
the
board
of
supervisors.
The
26
annual
report
shall
be
publicly
available
upon
filing
with
the
27
board
of
supervisors.
The
board
of
supervisors
shall
receive
28
public
comment
regarding
the
report
at
one
or
more
meetings
29
of
the
board
of
supervisors.
Any
meeting
of
the
board
of
30
supervisors
at
which
public
comment
on
the
annual
report
is
31
heard
shall
be
at
least
fourteen
days
following
the
date
the
32
annual
report
is
filed
with
the
board
of
supervisors.
33
2.
a.
The
taxes
for
emergency
medical
services
shall
only
34
be
imposed
after
an
election
at
which
a
majority
of
those
35
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voting
on
the
question
of
imposing
the
tax
or
combination
of
1
taxes
specified
in
subsection
1
,
paragraph
“a”
,
subparagraph
2
(1)
or
(2),
vote
in
favor
of
the
question.
However,
the
A
tax
3
or
combination
of
taxes
specified
in
subsection
1
shall
not
4
be
imposed
on
property
within
or
on
residents
of
a
benefited
5
emergency
medical
services
district
under
chapter
357F
.
The
6
question
of
imposing
the
tax
or
combination
of
the
taxes
may
7
be
submitted
at
the
regular
city
election,
a
special
election,
8
or
the
general
election.
Notice
of
the
question
shall
be
9
provided
by
publication
at
least
sixty
days
before
the
time
of
10
the
election
and
shall
identify
the
tax
or
combination
of
taxes
11
and
the
rate
or
rates,
as
applicable.
If
a
majority
of
those
12
voting
on
the
question
approve
the
imposition
of
the
tax
or
13
combination
of
taxes,
the
The
tax
or
combination
of
taxes
shall
14
may
be
imposed
as
follows:
15
(1)
A
local
option
income
surtax
shall
may
be
imposed
for
16
tax
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
17
which
the
favorable
election
was
held
ordinance
imposing
the
18
surtax
is
filed
with
the
director
under
section
422D.3
.
19
(2)
An
ad
valorem
property
tax
shall
may
be
imposed
for
the
20
fiscal
year
in
which
the
election
was
held
resolution
under
21
subsection
1A
is
adopted
.
22
b.
Before
a
county
imposes
an
income
surtax
as
specified
23
in
subsection
1
,
paragraph
“a”
,
subparagraph
(1),
a
benefited
24
emergency
medical
services
district
in
the
county
shall
be
25
dissolved,
and
the
county
shall
be
liable
for
the
outstanding
26
obligations
of
the
benefited
district.
If
the
benefited
27
district
extends
into
more
than
one
county,
the
county
imposing
28
the
income
surtax
shall
be
liable
for
only
that
portion
of
the
29
obligations
relating
to
the
portion
of
the
benefited
district
30
in
the
county.
31
3.
Revenues
received
by
the
county
from
the
taxes
imposed
32
under
this
chapter
shall
be
deposited
into
the
emergency
33
medical
services
trust
fund
created
pursuant
to
section
422D.6
34
and
shall
be
used
as
provided
in
that
section.
35
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4.
a.
Any
tax
or
combination
of
taxes
imposed
shall
be
1
for
a
maximum
period
of
five
years.
Discontinuance
of
the
2
authority
to
impose
a
tax
under
this
chapter
shall
be
by
3
election
under
paragraph
“b”
or
by
petition
and
election
under
4
paragraph
“c”
.
5
b.
At
the
next
general
election
or
regular
city
election
6
following
adoption
of
the
resolution
under
subsection
1A,
7
whichever
occurs
first,
the
board
of
supervisors
shall,
subject
8
to
the
election
deadlines
for
ballot
printing
and
publication,
9
direct
the
county
commissioner
of
elections
to
submit
to
the
10
voters
of
the
county
the
question
of
whether
to
discontinue
11
the
authority
to
impose
one
or
more
of
the
taxes
under
this
12
chapter.
13
c.
Upon
receipt
of
a
valid
petition
as
provided
in
section
14
331.306,
the
board
of
supervisors
shall
direct
the
county
15
commissioner
of
elections
to
submit
to
the
voters
of
the
county
16
the
question
of
whether
to
discontinue
the
authority
to
impose
17
one
or
more
of
the
taxes
under
this
chapter.
18
d.
If
a
majority
of
those
voting
on
the
question
of
19
discontinuance
of
the
board’s
authority
to
impose
the
tax
20
favors
discontinuance,
the
board
shall
not
impose
the
property
21
tax
for
any
fiscal
year
beginning
after
the
election
approving
22
the
discontinuance
and
shall
not
impose
the
income
surtax
23
for
any
tax
year
beginning
after
the
election
approving
24
the
discontinuance
unless
imposition
is
subsequently
again
25
authorized.
Following
discontinuance
of
the
authority
to
26
impose
the
taxes
under
this
chapter,
authority
to
reimpose
27
the
taxes
requires
approval
in
accordance
with
this
section.
28
However,
following
an
election
approving
the
discontinuance
of
29
the
authority
to
impose
one
or
more
of
the
taxes
under
this
30
chapter,
the
board
of
supervisors
is
prohibited
from
adopting
31
a
resolution
declaring
emergency
medical
services
to
be
an
32
essential
county
service
under
subsection
1A
for
a
period
of
33
two
years
beginning
on
the
date
of
the
election
approving
the
34
discontinuance.
35
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Sec.
___.
Section
422D.3,
subsection
1,
Code
2020,
is
1
amended
to
read
as
follows:
2
1.
A
local
income
surtax
shall
be
imposed
January
1
of
3
the
fiscal
year
in
which
the
favorable
election
was
held
4
ordinance
imposing
the
surtax
is
filed
with
the
director
under
5
subsection
3
for
tax
years
beginning
on
or
after
January
1,
and
6
is
repealed
as
provided
in
section
422D.1,
subsection
4
,
as
of
7
December
31
for
tax
years
beginning
after
December
31
.
8
Sec.
___.
Section
422D.5,
Code
2020,
is
amended
to
read
as
9
follows:
10
422D.5
Property
tax
levy.
11
A
county
may
levy
an
emergency
medical
services
tax
at
12
the
rate
set
by
the
board
of
supervisors
and
approved
at
the
13
election
as
provided
in
section
422D.1
,
on
all
taxable
property
14
in
the
county
for
fiscal
years
beginning
with
the
fiscal
year
15
in
which
the
favorable
election
was
held
resolution
under
16
subsection
1A
is
adopted
.
The
reason
for
imposing
the
tax
17
and
the
amount
needed
shall
be
set
out
on
the
ballot.
The
18
rate
shall
be
set
so
as
to
raise
only
the
amount
needed.
The
19
authority
to
impose
the
levy
is
repealed
for
subsequent
fiscal
20
years
may
be
discontinued
as
provided
in
section
422D.1,
21
subsection
4
.
22
Sec.
___.
Section
422D.6,
Code
2020,
is
amended
to
read
as
23
follows:
24
422D.6
Emergency
medical
services
trust
fund.
25
1.
A
county
authorized
to
impose
a
tax
under
this
chapter
26
shall
establish
an
emergency
medical
services
trust
fund
27
into
which
revenues
received
from
the
taxes
imposed
shall
be
28
deposited.
Moneys
in
the
trust
fund
shall
be
used
for
any
29
operational
cost
of
providing
emergency
medical
services.
In
30
addition,
moneys
in
the
fund
may
be
used
for
the
purpose
of
31
matching
federal
or
state
funds
for
education
and
training
32
related
to
emergency
medical
services.
Moneys
remaining
in
the
33
fund
following
discontinuance
of
the
authority
to
impose
the
34
taxes
as
provided
in
section
422D.1,
subsection
4,
shall
remain
35
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in
the
fund
and
may
be
expended
for
the
purposes
specified
in
1
this
section.
2
2.
A
county
may
enter
into
chapter
28E
agreements
with
other
3
counties
in
order
to
ensure
adequate
coverage
of
the
county’s
4
service
area.
5
3.
Costs
which
are
eligible
for
emergency
medical
services
6
trust
fund
expenditures
include,
but
are
not
limited
to:
7
a.
Defibrillators.
8
b.
Nondisposable
essential
ambulance
equipment,
as
defined
9
by
rule
by
the
Iowa
department
of
public
health.
10
c.
Communications
pagers,
radios,
and
base
repeaters.
11
d.
Training
in
the
use
of
emergency
medical
services
12
equipment.
13
e.
Vehicles
including,
but
not
limited
to,
ambulances,
14
fire
apparatus,
boats,
rescue/first
response
vehicles,
and
15
snowmobiles.
16
f.
Automotive
parts.
17
g.
Buildings.
18
h.
Land.
19
Sec.
___.
IMPLEMENTATION.
This
division
of
this
Act
20
shall
not
affect
the
imposition
and
collection
of
taxes
under
21
chapter
422D
in
effect
on
the
effective
date
of
this
division
22
of
this
Act,
and
such
taxes
shall
continue
to
be
imposed
and
23
administered
until
the
period
of
authority
to
impose
such
taxes
24
in
effect
immediately
prior
to
the
effective
date
of
this
25
division
of
this
Act
expires.
>
26
3.
Title
page,
by
striking
lines
1
and
2
and
inserting
27
<
An
Act
relating
to
emergency
services
by
authorizing
length
28
of
service
award
programs,
modifying
provisions
relating
to
29
authorized
training
programs,
modifying
provisions
relating
to
30
optional
taxes
for
emergency
medical
services,
and
including
31
effective
>
32
4.
By
renumbering
as
necessary.
33
-7-
SF2283.4066.H
(1)
88
md
7/
7
#3.