House File 894 H-1537 Amend House File 894 as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < DIVISION I 4 STANDING APPROPRIATIONS AND RELATED MATTERS 5 Section 1. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 6 2021-2022. Notwithstanding the standing appropriation in the 7 following designated section for the fiscal year beginning July 8 1, 2021, and ending June 30, 2022, the amount appropriated from 9 the general fund of the state pursuant to that section for the 10 following designated purpose shall not exceed the following 11 amount: 12 For payment of claims for nonpublic school pupil 13 transportation under section 285.2: 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,997,091 15 If total approved claims for reimbursement for nonpublic 16 school pupil transportation exceed the amount appropriated in 17 accordance with this section, the department of education shall 18 prorate the amount of each approved claim. 19 Sec. 2. INSTRUCTIONAL SUPPORT STATE AID —— FY 2021-2022. In 20 lieu of the appropriation provided in section 257.20, 21 subsection 2, the appropriation for the fiscal year 22 beginning July 1, 2021, and ending June 30, 2022, for paying 23 instructional support state aid under section 257.20 for the 24 fiscal year is zero. 25 Sec. 3. Section 257.35, Code 2021, is amended by adding the 26 following new subsection: 27 NEW SUBSECTION . 15A. Notwithstanding subsection 1, and in 28 addition to the reduction applicable pursuant to subsection 29 2, the state aid for area education agencies and the portion 30 of the combined district cost calculated for these agencies 31 for the fiscal year beginning July 1, 2021, and ending June 32 30, 2022, shall be reduced by the department of management by 33 fifteen million dollars. The reduction for each area education 34 agency shall be prorated based on the reduction that the agency 35 -1- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 1/ 29 #1.
received in the fiscal year beginning July 1, 2003. 1 Sec. 4. SPECIAL FUNDS —— SALARY ADJUSTMENTS —— 2 UNAPPROPRIATED MONEYS —— FY 2021-2022. For the fiscal year 3 beginning July 1, 2021, and ending June 30, 2022, salary 4 adjustments otherwise provided may be funded as determined 5 by the department of management, subject to any applicable 6 constitutional limitation, using unappropriated moneys 7 remaining in the department of commerce revolving fund, the 8 gaming enforcement revolving fund, the gaming regulatory 9 revolving fund, the primary road fund, the road use tax 10 fund, the fish and game protection fund, and the Iowa public 11 employees’ retirement fund, and in other departmental 12 revolving, trust, or special funds for which the general 13 assembly has not made an operating budget appropriation. 14 DIVISION II 15 MISCELLANEOUS APPROPRIATIONS 16 Sec. 5. OFFICE OF THE CHIEF INFORMATION OFFICER —— FY 17 2020-2021. There is appropriated from the general fund of the 18 state to the office of the chief information officer for the 19 fiscal year beginning July 1, 2020, and ending June 30, 2021, 20 the following amount, or so much thereof as is necessary, to be 21 used for the purposes designated: 22 For implementation of a new state central personnel, 23 accounting, and budget system: 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23,230,000 25 Notwithstanding section 8.33, moneys appropriated in this 26 section that remain unencumbered or unobligated at the close of 27 the fiscal year shall not revert but shall remain available for 28 expenditure for the purposes designated until the close of the 29 fiscal year that begins July 1, 2022. 30 Sec. 6. STATE PUBLIC DEFENDER —— FY 2021-2022. There is 31 appropriated from the general fund of the state to the office 32 of the state public defender of the department of inspections 33 and appeals for the fiscal year beginning July 1, 2021, and 34 ending June 30, 2022, the following amount, or so much thereof 35 -2- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 2/ 29
as is necessary, to be used for the purposes designated: 1 For payments on behalf of eligible adults and juveniles from 2 the indigent defense fund, in accordance with section 815.11: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 200,000 4 Sec. 7. EFFECTIVE DATE. The following, being deemed of 5 immediate importance, takes effect upon enactment: 6 The section of this division of this Act appropriating 7 moneys to the office of the chief information officer. 8 Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes 9 effect on the effective date of 2021 Iowa Acts, House File 743, 10 if enacted: 11 The section of this division of this Act appropriating 12 moneys to the state public defender. 13 DIVISION III 14 CORRECTIVE PROVISIONS 15 Sec. 9. Section 15.371, subsection 7, paragraph b, 16 subparagraph (3), if enacted by 2021 Iowa Acts, Senate File 17 619, section 29, is amended to read as follows: 18 (3) If the board approves an application, the type and 19 amount of financial assistance that should to be awarded to the 20 applicant. 21 Sec. 10. Section 49.73, subsection 2, paragraph b, as 22 enacted by 2021 Iowa Acts, Senate File 413, section 36, is 23 amended to read as follows: 24 b. The legislative services agency shall place on the 25 internet site of the agency general assembly information 26 regarding the opening and closing times of polling places until 27 and including November 7, 2024. This paragraph is repealed 28 effective July 1, 2025. 29 Sec. 11. Section 123.46A, subsection 2, paragraph g, Code 30 2021, as amended by 2021 Iowa Acts, House File 766, section 1, 31 is amended to read as follows: 32 g. Delivery of alcoholic liquor, wine, or beer , or mixed 33 drinks or cocktails shall be made by the licensee or permittee, 34 the licensee’s or permittee’s employee, or a third party, 35 -3- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 3/ 29
provided the licensee or permittee has entered into a written 1 agreement with the third party that authorizes the third 2 party to act as an agent of the licensee or permittee for the 3 purpose of delivering alcoholic liquor, wine, or beer , or mixed 4 drinks or cocktails . Each licensee or permittee shall submit 5 to the division electronically, or in a manner prescribed by 6 the administrator, a list of names and addresses of all third 7 parties it has authorized to act as its agent for the purpose 8 of delivering alcoholic liquor, wine, or beer , or mixed drinks 9 or cocktails . The licensee or permittee shall provide the 10 division with amendments to the list as necessary to ensure the 11 division possesses an accurate, current list. 12 Sec. 12. Section 123.46A, subsection 3, Code 2021, as 13 amended by 2021 Iowa Acts, House File 766, section 3, is 14 amended to read as follows: 15 3. A violation of this section or any other provision 16 of this chapter shall subject the licensee or permittee to 17 the penalty provisions of section 123.39 . If the licensee 18 or permittee, an employee of the licensee or permittee, or a 19 person delivering alcoholic liquor, wine, or beer , or mixed 20 drinks or cocktails for a third party acting on behalf of the 21 licensee or permittee pursuant to a written agreement violates 22 this section, the licensee or permittee shall not be assessed 23 a penalty under section 123.39 if the licensee or permittee 24 establishes all of the following: 25 a. The violation was committed off of the licensee’s or 26 permittee’s premises after the liquor, wine, or beer , or 27 mixed drinks or cocktails was removed from the licensee’s or 28 permittee’s premises in fulfillment of a delivery order. 29 b. (1) If the person who committed the violation is an 30 employee of the licensee or permittee, that no other violation 31 of this section was committed by any employee of the licensee 32 or permittee within the two-year period immediately preceding 33 the date of violation. 34 (2) If the person who committed the violation is a person 35 -4- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 4/ 29
delivering for a third party acting on behalf of the licensee 1 or permittee, that no other violation of this section was 2 committed by any person delivering for the same third party 3 while the third party was acting on behalf of the licensee or 4 permittee within the two-year period immediately preceding the 5 date of violation. 6 Sec. 13. Section 232D.503, subsection 6, unnumbered 7 paragraph 1, as enacted by 2021 Iowa Acts, Senate File 240, 8 section 22, is amended to read as follows: 9 If the court orders termination of a guardianship 10 established under this chapter and the guardian has custody 11 of any assets of a protected person who is a minor or was a 12 minor at the time of the minor’s death, the court shall order 13 delivery of the minors minor’s assets to the minor or to a 14 fiduciary acting under one or more of the following: 15 Sec. 14. Section 257.16C, subsection 3, paragraph d, 16 subparagraph (4), subparagraph division (a), as enacted by 2021 17 Iowa Acts, Senate File 269, section 5, is amended to read as 18 follows: 19 (a) The amount appropriated to the transportation equity 20 fund under this paragraph subparagraph for the immediately 21 preceding fiscal year. 22 Sec. 15. Section 321.89, subsection 3A, as enacted by 2021 23 Iowa Acts, Senate File 232, section 2, is amended to read as 24 follows: 25 3A. Reclamation of abandoned vehicles. Prior to driving an 26 abandoned vehicle away from the premises, a person who received 27 or who is reclaiming the vehicle of on behalf of a person who 28 received notice under subsection 3 shall present to the police 29 authority or private entity, as applicable, the person’s valid 30 driver’s license and proof of financial liability coverage as 31 provided in section 321.20B . 32 Sec. 16. Section 422.11T, if enacted by 2021 Iowa Acts, 33 House File 588, section 2, is amended to read as follows: 34 422.11T Hoover presidential library tax credit. 35 -5- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 5/ 29
The tax imposed under this subchapter, less the credits 1 allowed under section 422.12, shall be reduced by a Hoover 2 presidential library tax credit authorized pursuant to section 3 15E.364. 4 Sec. 17. Section 422.16B, subsection 1, paragraph b, if 5 enacted by 2021 Iowa Acts, Senate File 608, section 14, is 6 amended to read as follows: 7 b. “Pass-through entity” includes any entity that is a 8 partnership or a pass-through entity as those terms are defined 9 in section 422.25A. 10 Sec. 18. Section 425.16, subsection 1, as enacted by 2021 11 Iowa Acts, House File 368, section 15, is amended to read as 12 follows: 13 1. In addition to the homestead tax credit allowed under 14 section 425.1, subsections 1 through 4 , persons who own or 15 rent their homesteads and who meet the qualifications provided 16 in this subchapter are eligible for a property tax credit or 17 for property taxes due or reimbursement of rent constituting 18 property taxes paid. 19 Sec. 19. Section 425.18, Code 2021, as amended by 2021 20 Iowa Acts, House File 368, section 17, is amended to read as 21 follows: 22 425.18 Right to file a claim. 23 The right to file a claim for reimbursement or credit 24 under this subchapter may be exercised by the claimant or 25 on behalf of a claimant by the claimant’s legal guardian, 26 spouse, or attorney, or by the executor or administrator of the 27 claimant’s estate. If a claimant dies after having filed a 28 claim for reimbursement for rent constituting property taxes 29 paid, the amount of the reimbursement may be paid to another 30 member of the household as determined by the department of of 31 human services. If the claimant was the only member of the 32 household, the reimbursement may be paid to the claimant’s 33 executor or administrator, but if neither is appointed and 34 qualified within one year from the date of the filing of 35 -6- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 6/ 29
the claim, the reimbursement shall escheat to the state. If 1 a claimant dies after having filed a claim for credit for 2 property taxes due, the amount of credit shall be paid as if 3 the claimant had not died. 4 Sec. 20. Section 425.40, subsection 1, Code 2021, as amended 5 by 2021 Iowa Acts, House File 368, section 34, is amended to 6 read as follows: 7 1. A low-income tax credit and reimbursement fund is 8 created. Within the low-income tax credit and reimbursement 9 fund, a rent reimbursement account is created under the control 10 of the department of human services and a tax credit account 11 is created under the control of the department of revenue. 12 Amounts appropriated to the fund shall first be credited to the 13 rent reimbursement account. 14 Sec. 21. Section 455B.175, subsection 1, unnumbered 15 paragraph 1, Code 2021, as amended by 2021 Iowa Acts, House 16 File 699, section 91, is amended to read as follows: 17 If there is substantial evidence that any person has 18 violated or is violating any provision of, or any rule or 19 standard established or permit issued pursuant to, this part 20 1 of subsection subchapter III, chapter 459, subchapter III , 21 chapter 459A , or chapter 459B , then one of the following may 22 apply: 23 Sec. 22. Section 455B.307, subsections 1 and 3, Code 2021, 24 as amended by 2021 Iowa Acts, House File 699, section 101, are 25 amended to read as follows: 26 1. A private agency or public agency shall not dump or 27 deposit or permit the dumping or depositing of any solid waste 28 at any place other than a sanitary disposal project approved 29 by the director unless the agency has been granted a permit 30 by the department which allows the dumping or depositing 31 of solid waste on land owned or leased by the agency. The 32 department shall adopt rules regarding the permitting of this 33 activity which shall provide that the public interest is best 34 served, but which may be based upon criteria less stringent 35 -7- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 7/ 29
than those regulating a public sanitary disposal project 1 provided that the rules adopted meet the groundwater protection 2 goal specified in section 455E.4 . The comprehensive plans 3 for these facilities may be varied in consideration of the 4 types of sanitary disposal practices, hydrologic and geologic 5 conditions, construction and operations characteristics, and 6 volumes and types of waste handled at the disposal site. The 7 director may issue temporary permits for dumping or disposal 8 of solid waste at disposal sites for which an application 9 for a permit to operate a sanitary disposal project has been 10 made and which have not met all of the requirements of this 11 part 1 of this subchapter IV and the rules adopted by the 12 commission if a compliance schedule has been submitted by the 13 applicant specifying how and when the applicant will meet the 14 requirements for an operational sanitary disposal project and 15 the director determines the public interest will be best served 16 by granting such temporary permit. 17 3. Any person who violates any provision of this part 1 18 of this subchapter IV or any rule or any order adopted or the 19 conditions of any permit or order issued pursuant to this part 20 1 of this subchapter IV shall be subject to a civil penalty, 21 not to exceed five thousand dollars for each day of such 22 violation. 23 Sec. 23. Section 455B.307A, subsection 4, Code 2021, as 24 amended by 2021 Iowa Acts, House File 699, section 102, is 25 amended to read as follows: 26 4. This section shall not apply to the discarding of litter 27 regulated under part 3 of this subchapter IV , part 3, and local 28 littering ordinances. 29 Sec. 24. Section 455B.396, subsection 1, Code 2021, as 30 amended by 2021 Iowa Acts, House File 699, section 103, is 31 amended to read as follows: 32 1. Liability to the state under this part 4 or part 5 of 33 this subchapter IV is a debt to the state. Liability to a 34 political subdivision under this part 4 of this subchapter IV 35 -8- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 8/ 29
is a debt to the political subdivision. The debt, together 1 with interest on the debt at the maximum lawful rate of 2 interest permitted pursuant to section 535.2, subsection 3 , 3 paragraph “a” , from the date costs and expenses are incurred 4 by the state or a political subdivision is a lien on real 5 property, except single and multifamily residential property, 6 on which the department incurs costs and expenses creating a 7 liability and owned by the persons liable under this part 4 or 8 part 5. To perfect the lien, a statement of claim describing 9 the property subject to the lien must be filed within one 10 hundred twenty days after the incurrence of costs and expenses 11 by the state or a political subdivision. The statement shall 12 be filed with, accepted by, and recorded by the county recorder 13 in the county in which the property subject to the lien is 14 located. The statement of claim may be amended to include 15 subsequent liabilities. To be effective, the statement of 16 claim shall be amended and filed within one hundred twenty days 17 after the occurrence of the event resulting in the amendment. 18 Sec. 25. Section 484B.10, subsection 1, paragraph b, as 19 enacted by 2021 Iowa Acts, House File 747, section 2, is 20 amended to read as follows: 21 b. A game bird hunting preserve operator may apply for a 22 variance to extend the season date beyond March 31 for that 23 preserve if the monthly precipitation is above average for 24 the county in which the preserve is located for at least two 25 months out of the months of January, February, and March of 26 that season. The state climatologist established appointed 27 pursuant to section 159.5 shall provide official national 28 weather service and community collaborative rain, hail and snow 29 network data to the department to determine whether a variance 30 to the established season shall be granted. The department 31 shall not grant a variance to a game bird preserve that extends 32 the season beyond April 15 of the year for which the variance 33 is requested. A person hunting on a game bird hunting preserve 34 on a date after March 31 pursuant to an extension granted under 35 -9- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 9/ 29
this paragraph shall only hunt for and take chukars, quail, or 1 rooster pheasants. 2 Sec. 26. Section 602.8107, subsection 3, paragraph b, 3 subparagraph (1), if enacted by 2021 Iowa Acts, Senate File 4 367, section 4, is amended to read as follows: 5 (1) The department of revenue shall receive fifteen percent 6 of each court debt payment collected on cases assigned to the 7 department of revenue for collection to reflect the cost of 8 processing and the remaining eighty-five percent of such court 9 debt collected shall be paid to the clerk of the district court 10 for distribution under section 602.8108. The department of 11 revenue collection fee shall not include the amount of court 12 debt collected for restitution involving pecuniary damages, the 13 victim compensation fund, the crime services surcharge, the 14 domestic and sexual abuse crimes surcharge, the agricultural 15 surcharge, or the sex offender civil penalty. 16 Sec. 27. Section 633F.4, subsection 2, as enacted by 2021 17 Iowa Acts, Senate File 240, section 4, is amended to read as 18 follows: 19 2. The custodial trustee’s acceptance may be evidenced by a 20 writing stating in substance: 21 CUSTODIAL TRUSTEE’S RECEIPT AND ACCEPTANCE 22 I, _______ (name of custodial trustee) acknowledge receipt 23 of the custodial trust property described below or in the 24 attached instrument and accept the custodial trust as custodial 25 trustee for __________________ (name of beneficiary) under the 26 Iowa Uniform Custodial Trust Act. I undertake to administer 27 and distribute the custodial trust property pursuant to the 28 Iowa Uniform Custodial Trust Act. My obligations as custodial 29 trustee are subject to the directions of the beneficiary 30 unless the beneficiary is designated as, is, or becomes 31 incapacitated. The custodial trust property consists of 32 _____________________________. 33 Dated: _____________________________ 34 (Signature of Custodial Trustee) 35 -10- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 10/ 29
Signed: _____________________________ 1 (signature of custodial trustee) 2 Sec. 28. Section 633F.18, subsection 1, paragraph a, as 3 enacted by 2021 Iowa Acts, Senate File 240, section 18, is 4 amended to read as follows: 5 a. The execution and either delivery to the custodial 6 trustee or recording of an instrument in substantially the 7 following form: 8 TRANSFER UNDER THE IOWA UNIFORM CUSTODIAL TRUST ACT 9 I, __________ (name of transferor or name and representative 10 capacity if a fiduciary), transfer to __________ (name of 11 trustee other than transferor), as custodial trustee for 12 __________ (name of beneficiary) as beneficiary and __________ 13 (name of distributee) as distributee on termination of the 14 trust in absence of direction by the beneficiary under the Iowa 15 Uniform Custodial Trust Act, the following: 16 __________ (Insert a description of the custodial trust 17 property legally sufficient to identify and transfer each item 18 of property). 19 If __________ (name of trustee other than transferor) 20 declines to serve or ceases to serve as custodial trustee for 21 any reason, then I designate __________ (name of substitute 22 or successor custodial trustee) as substitute or successor 23 custodial trustee. 24 Dated: _______________ 25 Signature: _____________________ 26 Sec. 29. Section 724.15, subsection 3, Code 2021, as amended 27 by 2021 Iowa Acts, House File 756, section 2, is amended to 28 read as follows: 29 3. An issuing officer who finds that a person issued a 30 permit to acquire pistols or revolvers under this chapter 31 has been arrested for a disqualifying offense or who is 32 the subject of proceedings that could lead to the person’s 33 ineligibility for such permit , may immediately suspend such 34 permit. An issuing officer proceeding under this subsection 35 -11- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 11/ 29
shall immediately notify the permit holder of the suspension 1 by personal service or certified mail on a form prescribed 2 and published by the commissioner of public safety and the 3 suspension shall become effective upon the permit holder’s 4 receipt of such notice. If the suspension is based on an 5 arrest or a proceeding that does not result in a disqualifying 6 conviction or finding against the permit holder, the issuing 7 officer shall immediately reinstate the permit upon receipt 8 of proof of the matter’s final disposition. If the arrest 9 leads to a disqualifying conviction or the proceedings to a 10 disqualifying finding, the issuing officer shall revoke the 11 permit. The issuing officer may also revoke the permit of a 12 person whom the issuing officer later finds was not qualified 13 for such a permit at the time of issuance or whom the officer 14 finds provided materially false information on the permit 15 application. A person aggrieved by a suspension or revocation 16 under this subsection may seek review of the decision pursuant 17 to section 724.21A . 18 Sec. 30. Section 915.52, subsection 4A, if enacted by 2021 19 Iowa Acts, House File 426, section 5, is amended to read as 20 follows: 21 NEW SUBSECTION . 4A. An office, agency, or department 22 may satisfy a notification obligation to registered victims 23 required by this subchapter through participation in the kit 24 tracking system established pursuant to section 915.53 to the 25 extent information is available for dissemination through the 26 kit tracking system. This section subsection shall not relieve 27 a notification obligation under this subchapter due to the 28 unavailability of information for dissemination through the kit 29 tracking system. 30 Sec. 31. Section 915.53, subsection 7, if enacted by 2021 31 Iowa Acts, House File 426, section 6, is amended to read as 32 follows: 33 7. An office, agency, or department may satisfy a 34 notification obligation to a victim as required by section 35 -12- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 12/ 29
915.52 through participation in the kit tracking system to the 1 extent information is available for dissemination through the 2 kit tracking system. This section subsection shall not relieve 3 a notification obligation under this subchapter due to the 4 unavailability of information for dissemination through the kit 5 tracking system. 6 Sec. 32. 2021 Iowa Acts, Senate File 413, section 74, 7 subsection 3, is amended to read as follows: 8 3. The section sections of this Act amending section 45.1 . 9 Sec. 33. 2021 Iowa Acts, House File 848, section 4, is 10 amended to read as follows: 11 SEC. 4. EMERGENCY RULES. The office of the chief 12 information officer may adopt emergency rules under section 13 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph 14 “b”, to implement the provisions of this Act and the rules 15 shall be effective immediately upon filing unless a later 16 date is specified in the rules, unless the effective date of 17 the rules is delayed or the applicability of the rules is 18 suspended by the administrative rules review committee. Any 19 rules adopted in accordance with this section shall not take 20 effect before the rules are reviewed by the administrative 21 rules review committee. The delay authority provided to the 22 administrative rules review committee under section 17A.4, 23 subsection 7, and section 17A.8, subsection subsections 9 and 24 10 , shall be applicable to a delay imposed under this section, 25 notwithstanding a provision in those sections subsections 26 making them inapplicable to section 17A.5, subsection 2, 27 paragraph “b”. Any rules adopted in accordance with the 28 provisions of this section shall also be published as a notice 29 of intended action as provided in section 17A.4. 30 Sec. 34. EFFECTIVE DATE. The following, being deemed of 31 immediate importance, take effect upon enactment: 32 1. The section of this division of this Act amending section 33 49.73, subsection 2, paragraph “b”. 34 2. The section of this division of this Act amending 35 -13- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 13/ 29
section 257.16C, subsection 3, paragraph “d”, subparagraph (4), 1 subparagraph division (a). 2 3. The section of this division of this Act amending section 3 425.16, subsection 1. 4 4. The section of this division of this Act amending section 5 425.18. 6 5. The section of this division of this Act amending section 7 425.40, subsection 1. 8 6. The section of this division of this Act amending 2021 9 Iowa Acts, Senate File 413, section 74, subsection 3. 10 7. The section of this division of this Act amending 2021 11 Iowa Acts, House File 848, section 4. 12 Sec. 35. EFFECTIVE DATE. The following takes effect January 13 1, 2022: 14 The section of this division of this Act amending section 15 602.8107, subsection 3, paragraph “b”, subparagraph (1). 16 Sec. 36. CONTINGENT EFFECTIVE DATE. The following take 17 effect on the effective date of 2021 Iowa Acts, House File 384, 18 if enacted: 19 1. The section of this division of this Act amending section 20 123.46A, subsection 2, paragraph “g”. 21 2. The section of this division of this Act amending section 22 123.46A, subsection 3. 23 Sec. 37. RETROACTIVE APPLICABILITY. The following apply 24 retroactively to March 8, 2021: 25 1. The section of this division of this Act amending section 26 49.73, subsection 2, paragraph “b”. 27 2. The section of this division of this Act amending 2021 28 Iowa Acts, Senate File 413, section 74, subsection 3. 29 Sec. 38. RETROACTIVE APPLICABILITY. The following applies 30 retroactively to February 23, 2021: 31 The section of this division of this Act amending section 32 257.16C, subsection 3, paragraph “d”, subparagraph (4), 33 subparagraph division (a). 34 Sec. 39. RETROACTIVE APPLICABILITY. The following apply 35 -14- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 14/ 29
retroactively to April 12, 2021: 1 1. The section of this division of this Act amending section 2 425.16, subsection 1. 3 2. The section of this division of this Act amending section 4 425.18. 5 3. The section of this division of this Act amending section 6 425.40, subsection 1. 7 Sec. 40. RETROACTIVE APPLICABILITY. The following applies 8 retroactively to April 28, 2021: 9 The section of this division of this Act amending 2021 Iowa 10 Acts, House File 848, section 4. 11 DIVISION IV 12 STATE CHILD CARE ASSISTANCE 13 Sec. 41. Section 237A.14, subsection 3, if enacted by 2021 14 Iowa Acts, House File 302, section 1, is amended to read as 15 follows: 16 3. Child care provider reimbursement rates under the 17 graduated eligibility phase-out program shall be the same rates 18 as the child care provider reimbursement rates in effect on 19 July 1, 2021 . 20 DIVISION V 21 AMUSEMENT RIDE ATTENDANTS 22 Sec. 42. 2021 Iowa Acts, House File 558, is amended by 23 adding the following new section: 24 NEW SECTION . SEC. 2. EFFECTIVE DATE. This Act, being 25 deemed of immediate importance, takes effect upon enactment. 26 Sec. 43. EFFECTIVE DATE. This division of this Act, being 27 deemed of immediate importance, takes effect upon enactment. 28 Sec. 44. RETROACTIVE APPLICABILITY. This division of this 29 Act applies retroactively to April 30, 2021. 30 DIVISION VI 31 FUNERAL DIRECTOR REIMBURSEMENT 32 Sec. 45. Section 331.802, subsection 9, as enacted by 2021 33 Iowa Acts, Senate File 307, section 4, is amended to read as 34 follows: 35 -15- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 15/ 29
9. If an autopsy is ordered under this section, the county 1 shall reimburse the funeral director for all costs associated 2 with the transportation of the body to and from the facility 3 performing the autopsy at a rate equivalent to the rate of 4 reimbursement allowed under the standard mileage rate method 5 for computation of business expenses pursuant to the Internal 6 Revenue Code at the time the transportation occurs plus any 7 other associated fees . 8 DIVISION VII 9 GAMBLING 10 Sec. 46. Section 99F.7, subsection 7, Code 2021, is amended 11 to read as follows: 12 7. It is the intent of the general assembly that employees 13 be paid at least twenty-five percent above the federal minimum 14 wage level in effect on December 31, 2020 . 15 Sec. 47. Section 99F.10, subsection 4, paragraph a, Code 16 2021, as amended by 2021 Iowa Acts, House File 861, section 26, 17 if enacted, is amended to read as follows: 18 a. In determining the license fees and state regulatory 19 fees to be charged as provided under section 99F.4 and this 20 section , the commission shall use as the basis for determining 21 the amount of revenue to be raised from the license fees and 22 regulatory fees the amount appropriated to the commission plus 23 the cost of salaries for no more than three special agents 24 for each excursion gambling boat or gambling structure as 25 assigned pursuant to the provisions of section 80.25A, plus any 26 direct and indirect support costs for the division of criminal 27 investigation’s duties pursuant to chapters 99D, 99E, and 99F, 28 and section 80.25A. 29 DIVISION VIII 30 CHIEF INFORMATION OFFICER —— POWERS AND DUTIES 31 Sec. 48. Section 8B.4, subsection 2, Code 2021, is amended 32 to read as follows: 33 2. Appoint a chief financial officer and all information 34 technology staff deemed necessary for the administration of the 35 -16- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 16/ 29
office’s functions as provided in this chapter . For employees 1 of the office, employment shall be consistent with chapter 8A, 2 subchapter IV . 3 DIVISION IX 4 EMERGENCY MEDICAL SERVICES DISTRICTS 5 Sec. 49. Section 357F.8, Code 2021, is amended to read as 6 follows: 7 357F.8 Election on proposed levy and candidates for trustees. 8 1. When a preliminary plat has been approved by the board, 9 an election shall be held within the district within sixty days 10 to approve or disapprove the levy of a an initial tax of not 11 more than one dollar per thousand dollars of assessed value 12 on all the taxable property within the district and to choose 13 candidates for the offices of trustees of the district. The 14 ballot shall set out the reason for the tax and the amount 15 needed. The tax shall be set to raise only the amount needed. 16 Notice of the election, including the time and place of holding 17 the election, shall be given as provided in section 357F.4 . 18 The vote shall be by ballot which shall state clearly the 19 proposition to be voted upon and any registered voter residing 20 within the district at the time of the election may vote. It 21 is not mandatory for the county commissioner of elections 22 to conduct elections held pursuant to this chapter , but the 23 elections shall be conducted in accordance with chapter 49 24 where not in conflict with this chapter . Judges shall be 25 appointed to serve without pay by the board from among the 26 registered voters of the district to be in charge of the 27 election. The proposition is approved if sixty percent of 28 those voting on the proposition vote in favor of it. 29 2. a. If the tax authorized under subsection 1 is 30 insufficient to provide the services authorized under this 31 chapter, the trustees may levy an additional annual tax, at 32 a rate necessary to provide the authorized services, if such 33 authority for an additional tax is approved at election held 34 separately and after the election held under subsection 1. 35 -17- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 17/ 29
b. By resolution, the board may submit to the registered 1 voters of the district the proposition of levying the 2 additional annual tax according to the election procedures 3 under subsection 1. 4 c. (1) After adoption of the resolution under paragraph 5 “b” , the board of trustees shall coordinate efforts with 6 the local emergency medical services agencies to establish 7 a district advisory council to assist in researching and 8 assessing the service needs of the district and guiding 9 implementation of services in the district within a council 10 structure. 11 (2) The advisory council established under subparagraph (1) 12 shall recommend to the board of trustees an amount of funding 13 to be specified on the ballot for the election held under this 14 subsection 2 and shall annually assess and review the emergency 15 medical services needs of the district and shall include the 16 results of such review and assessment in an annual report 17 filed with the board of trustees. The annual report shall be 18 publicly available upon filing with the board of trustees. 19 The board of trustees shall receive public comment regarding 20 the report at one or more meetings of the board of trustees. 21 Any meeting of the board of trustees at which public comment 22 on the annual report is heard shall be at least fourteen days 23 following the date the annual report is filed with the board 24 of trustees. 25 d. The proposition is adopted if a majority of those 26 voting on the proposition at the election approves it. If 27 the proposition is approved at election, the trustees may 28 impose the additional annual tax beginning with the fiscal 29 year beginning July 1 following the election at which the 30 proposition was approved. The proposition is not affected by a 31 change in the boundaries of the district. 32 e. Discontinuance of the authority to impose an additional 33 tax under this chapter shall be by petition and election. 34 Upon petition of twenty-five percent of the resident eligible 35 -18- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 18/ 29
electors, the board of trustees shall submit to the voters 1 of the district the question of whether to discontinue the 2 authority to impose the additional tax according to the 3 election procedures under subsection 1. If a majority of those 4 voting on the question of discontinuance of the trustees’ 5 authority to impose the tax favors discontinuance, the trustees 6 shall not impose the additional tax for any fiscal year 7 beginning after the election approving the discontinuance, 8 unless imposition is subsequently again authorized at election. 9 Following discontinuance of the authority to impose the 10 additional tax, authority to reimpose the additional tax 11 requires approval in accordance with this subsection. 12 Sec. 50. Section 357F.10, Code 2021, is amended to read as 13 follows: 14 357F.10 Trustees’ powers. 15 The trustees may purchase, own, rent, or maintain emergency 16 medical services apparatus or equipment within the state or 17 outside the territorial jurisdiction and boundary limits of 18 this state, provide housing for such apparatus and equipment, 19 provide emergency medical service and facilities, and may 20 certify for levy an annual tax taxes as provided in section 21 357F.8 . The trustees may purchase material, employ emergency 22 medical service and other personnel, and may perform all other 23 acts necessary to properly maintain and operate the district. 24 The trustees may contract with any city or county or public or 25 private agency under chapter 28E for the purpose of providing 26 emergency medical services under this chapter . The trustees 27 are allowed necessary expenses in the discharge of their 28 duties, but they shall not receive a salary. 29 Sec. 51. Section 357F.11, Code 2021, is amended to read as 30 follows: 31 357F.11 Bonds in anticipation of revenue. 32 A district may anticipate the collection of taxes by the 33 levy authorized in this chapter , and to carry out the purposes 34 of this chapter may issue bonds payable in not more than ten 35 -19- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 19/ 29
equal installments with the rate of interest not exceeding 1 that permitted by chapter 74A . An indebtedness shall not be 2 incurred under this chapter until authorized by an election. 3 The election shall be held and notice given in the same 4 manner as provided in section 357F.8 , and the same a sixty 5 percent vote shall be necessary to authorize indebtedness. 6 Both propositions may be submitted to the voters at the same 7 election. 8 Sec. 52. Section 357G.8, Code 2021, is amended to read as 9 follows: 10 357G.8 Election on proposed levy and candidates for trustees. 11 1. When a preliminary plat has been approved by the council, 12 an election shall be held within the district within sixty 13 days to approve or disapprove the levy of a an initial tax 14 of not more than one dollar per thousand dollars of assessed 15 value on all the taxable property within the district and 16 to choose candidates for the offices of trustees of the 17 district. The ballot shall set out the reason for the tax and 18 the amount needed. The tax shall be set to raise only the 19 amount needed. Notice of the election, including the time and 20 place of holding the election, shall be given as provided in 21 section 357G.4 . The vote shall be by ballot which shall state 22 clearly the proposition to be voted upon and any registered 23 voter residing within the district at the time of the election 24 may vote. It is not mandatory for the county commissioner of 25 elections to conduct elections held pursuant to this chapter , 26 but the elections shall be conducted in accordance with chapter 27 49 where not in conflict with this chapter . Judges shall 28 be appointed to serve without pay by the council from among 29 the registered voters of the district to be in charge of the 30 election. The proposition is approved if sixty percent of 31 those voting on the proposition vote in favor of it. 32 2. a. If the tax authorized under subsection 1 is 33 insufficient to provide the services authorized under this 34 chapter, the trustees may levy an additional annual tax, at 35 -20- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 20/ 29
a rate necessary to provide the authorized services, if such 1 authority for an additional tax is approved at election held 2 separately and after the election held under subsection 1. 3 b. By resolution, the council may submit to the registered 4 voters of the district the proposition of levying the 5 additional annual tax according to the election procedures 6 under subsection 1. 7 c. (1) After adoption of the resolution under paragraph 8 “b” , the board of trustees shall coordinate efforts with 9 the local emergency medical services agencies to establish 10 a district advisory council to assist in researching and 11 assessing the service needs of the district and guiding 12 implementation of services in the district within a council 13 structure. 14 (2) The district advisory council established under 15 subparagraph (1) shall recommend to the board of trustees 16 an amount of funding to be specified on the ballot for the 17 election held under this subsection 2 and shall annually assess 18 and review the emergency medical services needs of the district 19 and shall include the results of such review and assessment 20 in an annual report filed with the board of trustees. The 21 annual report shall be publicly available upon filing with the 22 board of trustees. The board of trustees shall receive public 23 comment regarding the report at one or more meetings of the 24 board of trustees. Any meeting of the board of trustees at 25 which public comment on the annual report is heard shall be at 26 least fourteen days following the date the annual report is 27 filed with the board of trustees. 28 d. The proposition is adopted if a majority of those 29 voting on the proposition at the election approves it. If 30 the proposition is approved at election, the trustees may 31 impose the additional annual tax beginning with the fiscal 32 year beginning July 1 following the election at which the 33 proposition was approved. The proposition is not affected by a 34 change in the boundaries of the district. 35 -21- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 21/ 29
e. Discontinuance of the authority to impose an additional 1 tax under this chapter shall be by petition and election. 2 Upon petition of twenty-five percent of the resident eligible 3 electors, the board of trustees shall submit to the voters 4 of the district the question of whether to discontinue the 5 authority to impose the additional tax according to the 6 election procedures under subsection 1. If a majority of those 7 voting on the question of discontinuance of the trustees’ 8 authority to impose the tax favors discontinuance, the trustees 9 shall not impose the additional tax for any fiscal year 10 beginning after the election approving the discontinuance, 11 unless imposition is subsequently again authorized at election. 12 Following discontinuance of the authority to impose the 13 additional tax, authority to reimpose the additional tax 14 requires approval in accordance with this subsection. 15 Sec. 53. Section 357G.10, Code 2021, is amended to read as 16 follows: 17 357G.10 Trustees’ powers. 18 The trustees may purchase, own, rent, or maintain emergency 19 medical services apparatus or equipment within the state or 20 outside the territorial jurisdiction and boundary limits of 21 this state, provide housing for such apparatus and equipment, 22 provide emergency medical service and facilities, and may 23 certify for levy an annual tax taxes as provided in section 24 357G.8 . The trustees may purchase material, employ emergency 25 medical service and other personnel, and may perform all other 26 acts necessary to properly maintain and operate the district. 27 The trustees may contract with any other city or county or 28 public or private agency under chapter 28E for the purpose of 29 providing emergency medical services under this chapter . The 30 trustees are allowed necessary expenses in the discharge of 31 their duties, but they shall not receive a salary. 32 Sec. 54. Section 357G.11, Code 2021, is amended to read as 33 follows: 34 357G.11 Bonds in anticipation of revenue. 35 -22- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 22/ 29
A district may anticipate the collection of taxes by the 1 levy authorized in this chapter , and to carry out the purposes 2 of this chapter may issue bonds payable in not more than ten 3 equal installments with the rate of interest not exceeding 4 that permitted by chapter 74A . An indebtedness shall not be 5 incurred under this chapter until authorized by an election. 6 The election shall be held and notice given in the same 7 manner as provided in section 357G.8 , and the same a sixty 8 percent vote shall be necessary to authorize indebtedness. 9 Both propositions may be submitted to the voters at the same 10 election. 11 DIVISION X 12 OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES 13 Sec. 55. Section 422D.1, Code 2021, is amended to read as 14 follows: 15 422D.1 Authorization —— election —— imposition and repeal —— 16 use of revenues. 17 1. a. A Upon adoption of a resolution declaring emergency 18 medical services to be an essential county service under 19 subsection 1A, and subject to the limitations of this chapter, 20 a county board of supervisors may offer for voter approval 21 the authorization to impose any of the following taxes or a 22 combination of the following taxes: 23 (1) Local option income surtax. 24 (2) An ad valorem property tax not to exceed seventy-five 25 cents per one thousand dollars of assessed value on all taxable 26 property within the county . 27 b. Revenues generated from these taxes shall be used for 28 emergency medical services as provided in section 422D.6 . 29 1A. a. To be effective, the resolution declaring emergency 30 medical services to be an essential service shall be considered 31 and voted on for approval at two meetings of the board prior to 32 the meeting at which the resolution is to be finally approved 33 by a majority of the board by recorded vote, as defined in 34 section 331.101. Notice of the first meeting of the board 35 -23- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 23/ 29
at which the resolution is considered and voted on shall be 1 published not less than sixty days prior to the date of the 2 meeting in one or more newspapers that meet the requirements 3 of section 618.14. The board shall not suspend or waive the 4 requirements for approval of the resolution or approval of the 5 imposition of a tax under this chapter. 6 b. Each county for which a resolution has been adopted 7 under this subsection shall coordinate efforts with the local 8 emergency medical services agencies to establish a county 9 emergency medical services system advisory council to assist 10 in researching and assessing the service needs of the county 11 and guiding implementation of services in the county within a 12 council structure. 13 c. The county emergency medical services system advisory 14 council established under paragraph “b” shall recommend to 15 the board of supervisors an amount of funding to be specified 16 on the ballot, and if one or more of the taxes are approved 17 at election, shall annually assess and review the emergency 18 medical services needs of the county, and shall include the 19 results of such review and assessment in an annual report filed 20 with the board of supervisors. The annual report shall be 21 publicly available upon filing with the board of supervisors. 22 The board of supervisors shall receive public comment regarding 23 the report at one or more meetings of the board of supervisors. 24 Any meeting of the board of supervisors at which public comment 25 on the annual report is heard shall be at least fourteen days 26 following the date the annual report is filed with the board 27 of supervisors. 28 d. A resolution declaring emergency medical services to be 29 an essential service shall be deemed void if the proposition 30 to impose the taxes fails at election, authority to impose the 31 taxes expires, or if discontinuance of the authority to impose 32 the tax is approved at election under subsection 4. 33 2. a. The taxes for emergency medical services shall 34 only be imposed after an election at which a majority sixty 35 -24- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 24/ 29
percent of those voting on the question of imposing the tax 1 or combination of taxes specified in subsection 1 , paragraph 2 “a” , subparagraph (1) or (2), vote in favor of the question. 3 However, the tax or combination of taxes specified in 4 subsection 1 shall not be imposed on property within or on 5 residents of a benefited emergency medical services district 6 under chapter 357F . The question of imposing the tax or 7 combination of the taxes may be submitted at the regular city 8 election, a special election, or the general election. Notice 9 of the question shall be provided by publication at least sixty 10 days before the time of the election and shall identify the tax 11 or combination of taxes and the rate or rates, as applicable. 12 If a majority sixty percent of those voting on the question 13 approve the imposition of the tax or combination of taxes, the 14 tax or combination of taxes shall 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 following the date the 18 ordinance is filed with the director of revenue under section 19 422D.3, subsection 3 . 20 (2) An ad valorem property tax shall may be imposed for the 21 property taxes due and payable in fiscal year years beginning 22 after the fiscal year in which the election was held. 23 b. Before a county imposes an income surtax as specified 24 in subsection 1 , paragraph “a” , subparagraph (1), a benefited 25 emergency medical services district in the county shall be 26 dissolved, and the county shall be liable for the outstanding 27 obligations of the benefited district. If the benefited 28 district extends into more than one county, the county imposing 29 the income surtax shall be liable for only that portion of the 30 obligations relating to the portion of the benefited district 31 in the county. 32 3. Revenues received by the county from the taxes imposed 33 under this chapter shall be deposited into the emergency 34 medical services trust fund created pursuant to section 422D.6 35 -25- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 25/ 29
and shall be used as provided in that section. 1 4. Any For a county that is not one of the eleven most 2 populous counties in the state, as determined by the latest 3 preceding certified federal census or the latest applicable 4 population estimate issued by the United States census bureau, 5 whichever is most recent, any tax or combination of taxes 6 imposed shall be for a maximum period of five fifteen years. 7 For a county that is one of the eleven most populous counties 8 in the state, as determined by the latest preceding certified 9 federal census or the latest applicable population estimate 10 issued by the United States census bureau, whichever is most 11 recent, any tax or combination of taxes imposed shall be for a 12 maximum period of ten years. Discontinuance of the authority 13 to impose a tax under this chapter prior to the expiration of 14 the period of years for which the tax is approved shall be by 15 petition and election. Upon receipt of a petition signed by 16 eligible electors of the county equal in number to at least 17 twenty-five percent of the votes cast in the county for the 18 office of president of the United States or governor at the 19 last preceding general election or five thousand, whichever 20 is less, the board of supervisors shall direct the county 21 commissioner of elections to submit to the voters of the county 22 the question of whether to discontinue the authority to impose 23 one or more of the taxes under this chapter. If a majority of 24 those voting on the question of discontinuance of the board’s 25 authority to impose the tax favors discontinuance, the board 26 shall not impose the property tax for any fiscal year beginning 27 after the election approving the discontinuance and shall not 28 impose the income surtax for any tax year beginning after 29 the election approving the discontinuance unless imposition 30 is subsequently again authorized at election. Following 31 expiration or discontinuance of the authority to impose the 32 taxes under this chapter, authority to reimpose the taxes 33 requires approval in accordance with this section. 34 Sec. 56. Section 422D.2, Code 2021, is amended to read as 35 -26- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 26/ 29
follows: 1 422D.2 Local income surtax. 2 A county may impose by ordinance a local income surtax as 3 provided in section 422D.1 at the rate set by the board of 4 supervisors, of up to one percent, on the state individual 5 income tax of each individual residing in the county at the 6 end of the individual’s applicable tax year. However, the 7 cumulative total of the percents of income surtax imposed on 8 any taxpayer in the county shall not exceed twenty percent. 9 The reason for imposing the surtax and the amount needed , as 10 determined by the board of supervisors after recommendation of 11 the county emergency medical services system advisory council, 12 shall be set out on the ballot and in the ordinance. The 13 surtax rate shall be set to raise only the amount needed. For 14 purposes of this section , “state individual income tax” means 15 the tax computed under section 422.5 , less the amounts of 16 nonrefundable credits allowed under chapter 422, subchapter II . 17 Sec. 57. Section 422D.3, subsection 1, Code 2021, is amended 18 to read as follows: 19 1. A local income surtax shall may be imposed for tax years 20 beginning on or after January 1 of the fiscal year in which 21 the favorable election was held for tax years beginning on or 22 after January 1 following the date the ordinance is filed with 23 the director of revenue under subsection 3 , and is repealed as 24 provided in section 422D.1, subsection 4 , as of December 31 for 25 tax years beginning after December 31 . 26 Sec. 58. Section 422D.5, Code 2021, is amended to read as 27 follows: 28 422D.5 Property tax levy. 29 A county may levy an emergency medical services tax at the 30 rate set by the board of supervisors subject to the limitation 31 under section 422D.1, subsection 1, paragraph “a” , subparagraph 32 (2), and approved at the election as provided in section 33 422D.1 , on all taxable property in the county for fiscal years 34 beginning with property taxes due and payable in the fiscal 35 -27- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 27/ 29
year beginning after the fiscal year in which the favorable 1 election was held. The reason for imposing the tax and the 2 amount needed , as determined by the board of supervisors after 3 recommendation of the county emergency medical services system 4 advisory council, shall be set out on the ballot. The rate 5 shall be set so as to raise only the amount needed. The levy 6 is repealed for subsequent fiscal years as provided in section 7 422D.1, subsection 4 . 8 Sec. 59. Section 422D.6, subsection 1, Code 2021, is amended 9 to read as follows: 10 1. A county authorized to impose a tax under this chapter 11 shall establish an emergency medical services trust fund 12 into which revenues received from the taxes imposed shall 13 be deposited. Moneys in the trust fund shall be used for 14 emergency medical services. In addition, moneys in the fund 15 may be used for the purpose of matching federal or state 16 funds for education and training related to emergency medical 17 services. Moneys remaining in the fund following expiration or 18 discontinuance of the authority to impose the taxes as provided 19 in section 422D.1, subsection 4, shall remain in the fund and 20 may be expended for the purposes specified in this section. 21 Sec. 60. IMPLEMENTATION. This division of this Act shall 22 not affect the imposition and collection of taxes under chapter 23 422D in effect on July 1, 2021, and such taxes shall continue 24 to be imposed and administered until the period of authority to 25 impose such taxes in effect immediately prior to July 1, 2021, 26 expires. 27 DIVISION XI 28 EMERGENCY MEDICAL SERVICE TRAINING PROGRAMS 29 Sec. 61. Section 147A.1, subsection 13, Code 2021, is 30 amended to read as follows: 31 13. “Training program” means an Iowa college approved by 32 the higher learning commission , or an Iowa hospital authorized 33 by the department , or a medical care ambulance service or 34 nontransport service that has received authorization from the 35 -28- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 28/ 29
department to conduct emergency medical care services training. 1 Sec. 62. Section 147A.17, subsection 1, Code 2021, is 2 amended to read as follows: 3 1. An Iowa college approved by the higher learning 4 commission , or an Iowa hospital in this state , or a medical 5 care ambulance service or nontransport service that desires to 6 provide emergency medical care services training leading to 7 certification as an emergency medical care provider shall apply 8 to the department for authorization to establish a training 9 program. 10 Sec. 63. EFFECTIVE DATE. This division of this Act, being 11 deemed of immediate importance, takes effect upon enactment. 12 DIVISION XII 13 LOCAL OPTION SALES TAX REVENUE 14 Sec. 64. Section 423B.7, subsection 7, paragraph a, Code 15 2021, is amended to read as follows: 16 a. Subject to the requirement of paragraph “b” , local 17 sales and services tax moneys received by a city or county 18 may be expended for any lawful purpose of the city or county , 19 including but not limited to expenses related to providing 20 emergency medical services within the applicable city or 21 county . > 22 ______________________________ MOHR of Scott -29- HF 894.2641 (2) 89 (amending this HF 894 to CONFORM to SF 615) ns/tm 29/ 29