Senate Amendment to House File 2564 H-8383 Amend House File 2564, as amended, passed, and reprinted by 1 the House, as follows: 2 1. By striking everything after the enacting clause and 3 inserting: 4 < DIVISION I 5 FY 2022-2023 APPROPRIATIONS 6 Section 1. DEPARTMENT OF CULTURAL AFFAIRS. 7 1. There is appropriated from the general fund of the state 8 to the department of cultural affairs for the fiscal year 9 beginning July 1, 2022, and ending June 30, 2023, the following 10 amounts, or so much thereof as is necessary, to be used for the 11 purposes designated: 12 a. ADMINISTRATION 13 For salaries, support, maintenance, and miscellaneous 14 purposes, and for not more than the following full-time 15 equivalent positions for the department: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 168,637 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 55.24 18 The department of cultural affairs shall coordinate 19 activities with the tourism office of the economic development 20 authority to promote attendance at the state historical 21 building and at the state’s historic sites. 22 Full-time equivalent positions authorized under this 23 paragraph are funded, in full or in part, using moneys 24 appropriated under this paragraph and paragraphs “c” through 25 “g”. 26 b. COMMUNITY CULTURAL GRANTS 27 For planning and programming for the community cultural 28 grants program established under section 303.3 : 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 172,090 30 c. HISTORICAL DIVISION 31 For the support of the historical division: 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,142,351 33 d. HISTORIC SITES 34 For the administration and support of historic sites: 35 -1- HF 2564.4582.S (1) 89 mb 1/ 26 #1.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 426,398 1 e. ARTS DIVISION 2 For the support of the arts division: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,317,188 4 Of the moneys appropriated in this paragraph, the department 5 shall allocate $300,000 for purposes of the film office. 6 f. IOWA GREAT PLACES 7 For the Iowa great places program established under section 8 303.3C: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 150,000 10 g. CULTURAL TRUST GRANTS 11 For grant programs administered by the Iowa arts 12 council including those programs supporting the long-term 13 financial stability and sustainability of nonprofit cultural 14 organizations: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 150,000 16 2. Notwithstanding section 8.33, moneys appropriated in 17 this section that remain unencumbered or unobligated at the 18 close of the fiscal year shall not revert but shall remain 19 available for expenditure for the purposes designated until the 20 close of the succeeding fiscal year. 21 Sec. 2. GOALS AND ACCOUNTABILITY —— ECONOMIC DEVELOPMENT. 22 1. For the fiscal year beginning July 1, 2022, the goals 23 for the economic development authority shall be to expand and 24 stimulate the state economy, increase the wealth of Iowans, and 25 increase the population of the state. 26 2. To achieve the goals in subsection 1, the economic 27 development authority shall do all of the following for the 28 fiscal year beginning July 1, 2022: 29 a. Concentrate its efforts on programs and activities that 30 result in commercially viable products and services. 31 b. Adopt practices and services consistent with free 32 market, private sector philosophies. 33 c. Ensure economic growth and development throughout the 34 state. 35 -2- HF 2564.4582.S (1) 89 mb 2/ 26
d. Work with businesses and communities to continually 1 improve the economic development climate along with the 2 economic well-being and quality of life for Iowans. 3 e. Coordinate with other state agencies to ensure that they 4 are attentive to the needs of an entrepreneurial culture. 5 f. Establish a strong and aggressive marketing image to 6 showcase Iowa’s workforce, existing industry, and potential. 7 A priority shall be placed on recruiting new businesses, 8 business expansion, and retaining existing Iowa businesses. 9 Emphasis shall be placed on entrepreneurial development through 10 helping entrepreneurs secure capital, and developing networks 11 and a business climate conducive to entrepreneurs and small 12 businesses. 13 g. Encourage the development of communities and quality of 14 life to foster economic growth. 15 h. Prepare communities for future growth and development 16 through development, expansion, and modernization of 17 infrastructure. 18 i. Develop public-private partnerships with Iowa businesses 19 in the tourism industry, Iowa tour groups, Iowa tourism 20 organizations, and political subdivisions in this state to 21 assist in the development of advertising efforts. 22 j. Develop, to the fullest extent possible, cooperative 23 efforts for advertising with contributions from other sources. 24 Sec. 3. ECONOMIC DEVELOPMENT AUTHORITY. 25 1. APPROPRIATION 26 a. There is appropriated from the general fund of the state 27 to the economic development authority for the fiscal year 28 beginning July 1, 2022, and ending June 30, 2023, the following 29 amount, or so much thereof as is necessary, to be used for the 30 purposes designated in this subsection, and for not more than 31 the following full-time equivalent positions: 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,318,553 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 105.85 34 b. (1) For salaries, support, miscellaneous purposes, 35 -3- HF 2564.4582.S (1) 89 mb 3/ 26
programs, marketing, and the maintenance of an administration 1 division, a business development division, a community 2 development division, a small business development division, 3 and other divisions the authority may organize. 4 (2) The full-time equivalent positions authorized under 5 this section are funded, in whole or in part, by the moneys 6 appropriated under this subsection or by other moneys received 7 by the authority, including certain federal moneys. 8 (3) For business development operations and programs, 9 international trade, export assistance, workforce recruitment, 10 and the partner state program. 11 (4) For transfer to a fund created pursuant to section 12 15.313 for purposes of financing strategic infrastructure 13 projects. 14 (5) For community economic development programs, tourism 15 operations, community assistance, plans for Iowa green corps 16 and summer youth programs, the main street and rural main 17 street programs, the school-to-career program, the community 18 development block grant, and housing and shelter-related 19 programs. 20 (6) For achieving the goals and accountability, and 21 fulfilling the requirements and duties required under this Act. 22 c. Notwithstanding section 8.33, moneys appropriated in 23 this subsection that remain unencumbered or unobligated at the 24 close of the fiscal year shall not revert but shall remain 25 available for expenditure for the purposes designated in this 26 subsection until the close of the succeeding fiscal year. 27 2. FINANCIAL ASSISTANCE RESTRICTIONS 28 a. A business creating jobs through moneys appropriated in 29 subsection 1 shall be subject to contract provisions requiring 30 new and retained jobs to be filled by individuals who are 31 citizens of the United States who reside within the United 32 States, or any person authorized to work in the United States 33 pursuant to federal law, including legal resident aliens 34 residing in the United States. 35 -4- HF 2564.4582.S (1) 89 mb 4/ 26
b. Any vendor who receives moneys appropriated in 1 subsection 1 shall adhere to such contract provisions and 2 provide periodic assurances as the state shall require that the 3 jobs are filled solely by citizens of the United States who 4 reside within the United States, or any person authorized to 5 work in the United States, pursuant to federal law, including 6 legal resident aliens residing in the United States. 7 c. A business that receives financial assistance from 8 the authority from moneys appropriated in subsection 1 shall 9 only employ individuals legally authorized to work in this 10 state. In addition to all other applicable penalties provided 11 by current law, all or a portion of the assistance received 12 by a business which is found to knowingly employ individuals 13 not legally authorized to work in this state is subject to 14 recapture by the authority. 15 3. USES OF APPROPRIATIONS 16 a. From the moneys appropriated in subsection 1, the 17 authority may provide financial assistance in the form of a 18 grant to a community economic development entity for conducting 19 a local workforce recruitment effort designed to recruit former 20 citizens of the state and former students at colleges and 21 universities in the state to meet the needs of local employers. 22 b. From the moneys appropriated in subsection 1, the 23 authority may provide financial assistance to early stage 24 industry companies being established by women entrepreneurs. 25 c. From the moneys appropriated in subsection 1, the 26 authority may provide financial assistance in the form of 27 grants, loans, or forgivable loans for advanced research and 28 commercialization projects involving value-added agriculture, 29 advanced technology, or biotechnology. 30 d. The authority shall not use any moneys appropriated in 31 subsection 1 for purposes of providing financial assistance for 32 the Iowa green streets pilot project or for any other program 33 or project that involves the installation of geothermal systems 34 for melting snow and ice from streets or sidewalks. 35 -5- HF 2564.4582.S (1) 89 mb 5/ 26
4. WORLD FOOD PRIZE 1 In lieu of the standing appropriation in section 15.368 , 2 there is appropriated from the general fund of the state to the 3 economic development authority for the fiscal year beginning 4 July 1, 2022, and ending June 30, 2023, the following amount 5 for the world food prize: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 375,000 7 5. IOWA COMMISSION ON VOLUNTEER SERVICE 8 a. There is appropriated from the general fund of the state 9 to the economic development authority for the fiscal year 10 beginning July 1, 2022, and ending June 30, 2023, the following 11 amount for allocation to the Iowa commission on volunteer 12 service for purposes of the Iowa state commission grant 13 program, the Iowa’s promise and Iowa mentoring partnership 14 programs, and for not more than the following full-time 15 equivalent positions: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 168,201 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 12.70 18 Of the moneys appropriated in this subsection, the 19 authority shall allocate $75,000 for purposes of the Iowa state 20 commission grant program and $93,201 for purposes of the Iowa’s 21 promise and Iowa mentoring partnership programs. 22 b. Notwithstanding section 8.33 , moneys appropriated in 23 this subsection that remain unencumbered or unobligated at the 24 close of the fiscal year shall not revert but shall remain 25 available for expenditure for the purposes designated until the 26 close of the succeeding fiscal year. 27 6. COUNCILS OF GOVERNMENTS —— ASSISTANCE 28 There is appropriated from the general fund of the state 29 to the economic development authority for the fiscal year 30 beginning July 1, 2022, and ending June 30, 2023, the following 31 amount to be used for the purposes of providing financial 32 assistance to Iowa’s councils of governments: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 250,000 34 7. FUTURE READY IOWA REGISTERED APPRENTICESHIP DEVELOPMENT 35 -6- HF 2564.4582.S (1) 89 mb 6/ 26
PROGRAM 1 a. There is appropriated from the general fund of the state 2 to the economic development authority for the fiscal year 3 beginning July 1, 2022, and ending June 30, 2023, the following 4 amount to be used for the funding of the future ready Iowa 5 registered apprenticeship development program under chapter 6 15C, to encourage small to midsize businesses to start or grow 7 registered apprenticeships: 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 760,000 9 b. Notwithstanding section 8.33, moneys appropriated in 10 this subsection that remain unencumbered or unobligated at the 11 close of the fiscal year shall not revert but shall remain 12 available for expenditure for the purposes designated until the 13 close of the succeeding fiscal year. 14 8. BUTCHERY INNOVATION AND REVITALIZATION PROGRAM 15 a. There is appropriated from the general fund of the state 16 to the economic development authority for the fiscal year 17 beginning July 1, 2022, and ending June 30, 2023, the following 18 amount, or so much thereof as is necessary, for the purpose 19 designated: 20 For support of the butchery innovation and revitalization 21 program established in section 15E.370: 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 633,325 23 b. There is appropriated from the Iowa skilled worker and 24 job creation fund created in section 8.75 to the Iowa economic 25 development authority for the fiscal year beginning July 1, 26 2022, and ending June 30, 2023, the following amount, or so 27 much thereof as is necessary, to be used for the purposes 28 designated: 29 For support of the butchery innovation and revitalization 30 program established in section 15E.370: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 366,675 32 9. TOURISM OFFICE 33 a. There is appropriated from the general fund of the state 34 to the economic development authority for the fiscal year 35 -7- HF 2564.4582.S (1) 89 mb 7/ 26
beginning July 1, 2021, and ending June 30, 2022, the following 1 amount for the tourism office to be used for advertising, 2 promoting, placement, and implementation of the economic 3 development authority’s strategic plan for tourism and travel: 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,100,000 5 b. Notwithstanding section 8.33, moneys appropriated in 6 this subsection that remain unencumbered or unobligated at the 7 close of the fiscal year shall not revert but shall remain 8 available for expenditure for the purposes designated until the 9 close of the succeeding fiscal year. 10 c. The economic development authority shall submit an 11 annual report on or before January 15 to the general assembly 12 regarding the tourism office’s activities funded with moneys 13 appropriated under this subsection. The report shall be 14 provided in an electronic format and shall include metrics 15 and criteria that allow the general assembly to quantify 16 and evaluate the effectiveness and economic impact of the 17 tourism office’s activities related to advertising, promoting, 18 placement, and implementation of the economic development 19 authority’s strategic plan for tourism and travel. 20 10. SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS 21 INTERNSHIPS 22 a. There is appropriated from the Iowa skilled worker and 23 job creation fund created in section 8.75 to the Iowa economic 24 development authority for the fiscal year beginning July 1, 25 2022, and ending June 30, 2023, the following amount, or so 26 much thereof as is necessary, to be used for the purposes 27 designated: 28 For the funding of internships for students studying in the 29 fields of science, technology, engineering, and mathematics 30 with eligible Iowa employers as provided in section 15.411, 31 subsection 3, paragraph “c”: 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 633,325 33 b. No more than 3 percent of the moneys appropriated in this 34 subsection may be used by the authority for costs associated 35 -8- HF 2564.4582.S (1) 89 mb 8/ 26
with administration of the internship program. 1 c. Notwithstanding section 8.33, moneys appropriated in 2 this subsection that remain unencumbered or unobligated at the 3 close of the fiscal year shall not revert but shall remain 4 available for expenditure for the purposes designated in 5 subsequent fiscal years. 6 11. FUTURE READY IOWA —— VOLUNTEER MENTORING PROGRAM 7 a. There is appropriated from the Iowa skilled worker and 8 job creation fund created in section 8.75 to the economic 9 development authority for the fiscal year beginning July 1, 10 2022, and ending June 30, 2023, the following amount, or so 11 much thereof as is necessary, to be used for the purposes 12 designated: 13 For allocation to the Iowa commission on volunteer services 14 to be used for establishing a volunteer mentor program to 15 support implementation of the future ready Iowa skilled 16 workforce last-dollar scholarship program in section 261.131 17 and the future ready Iowa skilled workforce grant program 18 created in section 261.132, and for not more than the following 19 full-time equivalent positions: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 400,000 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 1.15 22 b. Notwithstanding section 8.33, moneys appropriated in 23 this subsection that remain unencumbered or unobligated at the 24 close of the fiscal year shall not revert but shall remain 25 available for expenditure for the purposes designated until the 26 close of the succeeding fiscal year. 27 12. STEM BEST AND EMPOWER RURAL IOWA 28 a. There is appropriated from the Iowa skilled worker and 29 job creation fund created in section 8.75 to the economic 30 development authority for the fiscal year beginning July 1, 31 2022, and ending June 30, 2023, the following amount, or so 32 much thereof as is necessary, to be used for the purposes 33 designated: 34 STEM best: 35 -9- HF 2564.4582.S (1) 89 mb 9/ 26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 700,000 1 Empower rural Iowa program: 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 700,000 3 b. Notwithstanding section 8.33, moneys appropriated in 4 this subsection that remain unencumbered or unobligated at the 5 close of the fiscal year shall not revert but shall remain 6 available for expenditure for the purposes designated until the 7 close of the succeeding fiscal year. 8 c. The authority shall adopt rules pursuant to chapter 9 17A to establish criteria for the distribution of the moneys 10 appropriated in this subsection. 11 Sec. 4. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 12 2022-2023. Notwithstanding the standing appropriations 13 in the following designated sections for the fiscal year 14 beginning July 1, 2022, and ending June 30, 2023, the amounts 15 appropriated from the general fund of the state pursuant to 16 those sections for the following purposes shall not exceed the 17 following amounts: 18 1. For operational support grants and community cultural 19 grants under section 99F.11, subsection 4, paragraph “d”, 20 subparagraph (1): 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 448,403 22 2. For the purposes of regional tourism marketing under 23 section 99F.11, subsection 4, paragraph “d”, subparagraph (2): 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,443,700 25 Sec. 5. FINANCIAL ASSISTANCE REPORTING —— ECONOMIC 26 DEVELOPMENT AUTHORITY. The economic development authority 27 shall submit an annual report to the general assembly no later 28 than November 1, 2022, that details the amount of every direct 29 loan, forgivable loan, tax credit, tax exemption, tax refund, 30 grant, or any other financial assistance awarded to a person 31 during the prior fiscal year by the authority under an economic 32 development program administered by the authority. The report 33 shall identify the county where the project associated with 34 each such award is located. 35 -10- HF 2564.4582.S (1) 89 mb 10/ 26
Sec. 6. INSURANCE ECONOMIC DEVELOPMENT. From the 1 moneys collected by the insurance division in excess of the 2 anticipated gross revenues under section 505.7, subsection 3 3 , during the fiscal year beginning July 1, 2022, $100,000 4 shall be transferred to the economic development authority for 5 insurance economic development and international insurance 6 economic development. 7 Sec. 7. IOWA FINANCE AUTHORITY. 8 1. There is appropriated from the general fund of the state 9 to the Iowa finance authority for the fiscal year beginning 10 July 1, 2022, and ending June 30, 2023, the following amount, 11 or so much thereof as is necessary, to be used to provide 12 reimbursement for rent expenses to eligible persons under 13 the home and community-based services rent subsidy program 14 established in section 16.55: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 658,000 16 2. Of the moneys appropriated in this section, not more than 17 $35,000 may be used for administrative costs. 18 3. Notwithstanding section 8.33, moneys appropriated in 19 this section that remain unencumbered or unobligated at the 20 close of the fiscal year shall not revert but shall remain 21 available for expenditure for the purposes designated until the 22 close of the succeeding fiscal year. 23 Sec. 8. IOWA FINANCE AUTHORITY AUDIT. The auditor of state 24 is requested to review the audit of the Iowa finance authority 25 performed by the auditor hired by the authority. 26 Sec. 9. PUBLIC EMPLOYMENT RELATIONS BOARD. 27 1. There is appropriated from the general fund of the state 28 to the public employment relations board for the fiscal year 29 beginning July 1, 2022, and ending June 30, 2023, the following 30 amount, or so much thereof as is necessary, to be used for the 31 purposes designated: 32 For salaries, support, maintenance, and miscellaneous 33 purposes, and for not more than the following full-time 34 equivalent positions: 35 -11- HF 2564.4582.S (1) 89 mb 11/ 26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,492,452 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 10.00 2 2. Of the moneys appropriated in this section, the board 3 shall allocate $15,000 for maintaining an internet site that 4 allows access to a searchable database of collective bargaining 5 information. 6 Sec. 10. DEPARTMENT OF WORKFORCE DEVELOPMENT. There 7 is appropriated from the general fund of the state to the 8 department of workforce development for the fiscal year 9 beginning July 1, 2022, and ending June 30, 2023, the following 10 amounts, or so much thereof as is necessary, to be used for the 11 purposes designated: 12 1. DIVISION OF LABOR SERVICES 13 a. For the division of labor services, including salaries, 14 support, maintenance, and miscellaneous purposes, and for not 15 more than the following full-time equivalent positions: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,491,252 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 58.46 18 b. From the contractor registration fees, the division of 19 labor services shall reimburse the department of inspections 20 and appeals for all costs associated with hearings under 21 chapter 91C , relating to contractor registration. 22 2. DIVISION OF WORKERS’ COMPENSATION 23 a. For the division of workers’ compensation, including 24 salaries, support, maintenance, and miscellaneous purposes, and 25 for not more than the following full-time equivalent positions: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,321,044 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 26.15 28 b. The division of workers’ compensation shall charge a 29 $100 filing fee for workers’ compensation cases. The filing 30 fee shall be paid by the petitioner of a claim. However, 31 the fee can be taxed as a cost and paid by the losing party, 32 except in cases where it would impose an undue hardship or be 33 unjust under the circumstances. The moneys generated by the 34 filing fee allowed under this paragraph are appropriated to the 35 -12- HF 2564.4582.S (1) 89 mb 12/ 26
department of workforce development to be used for purposes of 1 administering the division of workers’ compensation. 2 3. WORKFORCE DEVELOPMENT OPERATIONS 3 a. For the operation of field offices, the workforce 4 development board, and for not more than the following 5 full-time equivalent positions: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,675,650 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 188.63 8 b. Of the moneys appropriated in paragraph “a”, the 9 department shall allocate $150,000 to the state library for the 10 purpose of licensing an online resource which prepares persons 11 to succeed in the workplace through programs which improve job 12 skills and vocational test-taking abilities. 13 4. OFFENDER REENTRY PROGRAM 14 a. For the development and administration of an offender 15 reentry program to provide offenders with employment skills, 16 and for not more than the following full-time equivalent 17 positions: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 387,158 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 5.00 20 b. The department of workforce development shall partner 21 with the department of corrections to provide staff within 22 the correctional facilities resources to improve offenders’ 23 abilities to find and retain productive employment. 24 5. INTEGRATED INFORMATION FOR IOWA SYSTEM 25 For the payment of services provided by the department of 26 administrative services related to the integrated information 27 for Iowa system: 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 228,822 29 6. SUMMER YOUTH INTERN PILOT PROGRAM 30 For the funding of a summer youth intern pilot program that 31 will help young people at risk of not graduating from high 32 school to explore and prepare for high-demand careers through 33 summer work experience, including the development of soft 34 skills: 35 -13- HF 2564.4582.S (1) 89 mb 13/ 26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 250,000 1 7. NONREVERSION 2 Notwithstanding section 8.33 , moneys appropriated in this 3 section that remain unencumbered or unobligated at the close of 4 the fiscal year shall not revert but shall remain available for 5 expenditure for the purposes designated until the close of the 6 succeeding fiscal year. 7 Sec. 11. GENERAL FUND —— EMPLOYEE MISCLASSIFICATION 8 PROGRAM. There is appropriated from the general fund of the 9 state to the department of workforce development for the fiscal 10 year beginning July 1, 2022, and ending June 30, 2023, the 11 following amount, or so much thereof as is necessary, to be 12 used for the purposes designated: 13 For enhancing efforts to investigate employers that 14 misclassify workers, and for not more than the following 15 full-time equivalent positions: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 379,631 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 3.15 18 Sec. 12. SPECIAL EMPLOYMENT SECURITY CONTINGENCY FUND. 19 1. There is appropriated from the special employment 20 security contingency fund to the department of workforce 21 development for the fiscal year beginning July 1, 2022, and 22 ending June 30, 2023, the following amount, or so much thereof 23 as is necessary, to be used for field offices: 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,416,084 25 2. Any remaining additional penalty and interest revenue 26 collected by the department of workforce development is 27 appropriated to the department for the fiscal year beginning 28 July 1, 2022, and ending June 30, 2023, to accomplish the 29 mission of the department. 30 Sec. 13. UNEMPLOYMENT COMPENSATION RESERVE FUND —— 31 FIELD OFFICES. Notwithstanding section 96.9, subsection 8 , 32 paragraph “e”, there is appropriated from interest earned on 33 the unemployment compensation reserve fund to the department 34 of workforce development for the fiscal year beginning July 35 -14- HF 2564.4582.S (1) 89 mb 14/ 26
1, 2022, and ending June 30, 2023, the following amount, or 1 so much thereof as is necessary, to be used for the purposes 2 designated: 3 For the operation of field offices: 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,200,000 5 Sec. 14. VIRTUAL ACCESS WORKFORCE DEVELOPMENT OFFICES. The 6 department of workforce development shall require a unique 7 identification login for all users of workforce development 8 centers operated through electronic means. 9 Sec. 15. UNEMPLOYMENT COMPENSATION PROGRAM. Notwithstanding 10 section 96.9, subsection 4 , paragraph “a”, moneys credited to 11 the state by the secretary of the treasury of the United 12 States pursuant to section 903 of the Social Security 13 Act are appropriated to the department of workforce 14 development and shall be used by the department for the 15 administration of the unemployment compensation program only. 16 This appropriation shall not apply to any fiscal year 17 beginning after December 31, 2022. 18 Sec. 16. IOWA SKILLED WORKER AND JOB CREATION FUND. 19 1. There is appropriated from the Iowa skilled worker and 20 job creation fund created in section 8.75 to the following 21 departments, agencies, and institutions for the fiscal year 22 beginning July 1, 2022, and ending June 30, 2023, the following 23 amounts, or so much thereof as is necessary, to be used for the 24 purposes designated: 25 a. ECONOMIC DEVELOPMENT AUTHORITY 26 (1) For the purposes of providing assistance as described in 27 section 15.335B for the high quality jobs program: 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,700,000 29 From the moneys appropriated in this subparagraph, the 30 economic development authority may use not more than $1,000,000 31 for purposes of providing infrastructure grants to main street 32 communities under the main street Iowa program and may allocate 33 not more than $300,000 for the purposes of supporting statewide 34 worker education and quality preapprenticeship programs. 35 -15- HF 2564.4582.S (1) 89 mb 15/ 26
(2) As a condition of receiving moneys appropriated in 1 this lettered paragraph “a”, an entity shall testify upon the 2 request of the joint appropriations subcommittee on economic 3 development regarding the expenditure of such moneys. 4 b. STATE BOARD OF REGENTS AND REGENTS INSTITUTIONS 5 (1) STATE BOARD OF REGENTS. For capacity building 6 infrastructure in areas related to technology 7 commercialization, marketing and business development 8 efforts in areas related to technology commercialization, 9 entrepreneurship, and business growth, and infrastructure 10 projects and programs needed to assist in implementation of 11 activities under chapter 262B: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 13 (a) Of the moneys appropriated pursuant to this 14 subparagraph (1), 35 percent shall be allocated for Iowa state 15 university of science and technology, 35 percent shall be 16 allocated for the state university of Iowa, and 30 percent 17 shall be allocated for the university of northern Iowa. 18 (b) The institutions shall provide a one-to-one match 19 of additional moneys for the activities funded with moneys 20 appropriated under this subparagraph (1). 21 (c) The state board of regents shall submit a report by 22 January 15, 2023, to the governor and the general assembly 23 regarding the activities, projects, and programs funded with 24 moneys appropriated under this subparagraph (1). The report 25 shall be provided in an electronic format and shall include a 26 list of metrics and criteria mutually agreed to in advance by 27 the board of regents and the economic development authority. 28 The metrics and criteria shall allow the governor’s office and 29 the general assembly to quantify and evaluate the progress 30 of the board of regents institutions with regard to their 31 activities, projects, and programs in the areas of technology 32 commercialization, entrepreneurship, regional development, and 33 market research. 34 (2) IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY. For 35 -16- HF 2564.4582.S (1) 89 mb 16/ 26
small business development centers, the research park, and the 1 center for industrial research and service, and for not more 2 than the following full-time equivalent positions: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,424,302 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 50.95 5 (a) Of the moneys appropriated in this subparagraph (2), 6 Iowa state university of science and technology shall allocate 7 at least $735,728 for purposes of funding small business 8 development centers. Iowa state university of science and 9 technology may allocate the appropriated moneys to the various 10 small business development centers in any manner necessary to 11 achieve the purposes of this subparagraph. 12 (b) Iowa state university of science and technology shall 13 do all of the following: 14 (i) Direct expenditures for research toward projects that 15 will provide economic stimulus for Iowa. 16 (ii) Provide emphasis to providing services to Iowa-based 17 companies. 18 (c) It is the intent of the general assembly that the 19 industrial incentive program focus on Iowa industrial sectors 20 and seek contributions and in-kind donations from businesses, 21 industrial foundations, and trade associations, and that moneys 22 for the center for industrial research and service industrial 23 incentive program shall be allocated only for projects which 24 are matched by private sector moneys for directed contract 25 research or for nondirected research. The match required of 26 small businesses as defined in section 15.102 for directed 27 contract research or for nondirected research shall be $1 28 for each $3 of state funds. The match required for other 29 businesses for directed contract research or for nondirected 30 research shall be $1 for each $1 of state funds. The match 31 required of industrial foundations or trade associations shall 32 be $1 for each $1 of state funds. 33 (d) Iowa state university of science and technology shall 34 report annually to the general assembly the total amount of 35 -17- HF 2564.4582.S (1) 89 mb 17/ 26
private contributions, the proportion of contributions from 1 small businesses and other businesses, and the proportion for 2 directed contract research and nondirected research of benefit 3 to Iowa businesses and industrial sectors. 4 (3) STATE UNIVERSITY OF IOWA. For the state university of 5 Iowa research park and for university of Iowa pharmaceuticals 6 located at the research park, including salaries, support, 7 maintenance, equipment, and miscellaneous purposes, and for not 8 more than the following full-time equivalent positions: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 209,279 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 6.00 11 The state university of Iowa shall do all of the following: 12 (a) Direct expenditures for research toward projects that 13 will provide economic stimulus for Iowa. 14 (b) Provide emphasis to providing services to Iowa-based 15 companies. 16 (4) STATE UNIVERSITY OF IOWA. For the purpose of 17 implementing the entrepreneurship and economic growth 18 initiative, and for not more than the following full-time 19 equivalent positions: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,000,000 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 8.00 22 (5) UNIVERSITY OF NORTHERN IOWA. For the metal casting 23 center, the center for business growth and innovation, and the 24 institute for decision making, including salaries, support, 25 maintenance, and miscellaneous purposes, and for not more than 26 the following full-time equivalent positions: 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,066,419 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 10.00 29 (a) Of the moneys appropriated in this subparagraph, 30 the university of northern Iowa shall allocate at least 31 $617,638 for purposes of support of entrepreneurs through the 32 university’s center for business growth and innovation and 33 advance Iowa program. 34 (b) The university of northern Iowa shall do all of the 35 -18- HF 2564.4582.S (1) 89 mb 18/ 26
following: 1 (i) Direct expenditures for research toward projects that 2 will provide economic stimulus for Iowa. 3 (ii) Provide emphasis to providing services to Iowa-based 4 companies. 5 (6) As a condition of receiving moneys appropriated in 6 this lettered paragraph “b”, an entity shall testify upon the 7 request of the joint appropriations subcommittee on economic 8 development regarding the expenditure of such moneys. 9 c. DEPARTMENT OF WORKFORCE DEVELOPMENT 10 To develop a long-term sustained program to train unemployed 11 and underemployed central Iowans with skills necessary to 12 advance to higher-paying jobs with full benefits: 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100,000 14 (1) The department of workforce development shall begin 15 a request for proposals process, issued for purposes of this 16 lettered paragraph “c”, no later than September 1, 2022. 17 (2) As a condition of receiving moneys appropriated under 18 this lettered paragraph “c”, an entity shall testify upon the 19 request of the joint appropriations subcommittee on economic 20 development regarding the expenditure of such moneys. 21 d. DEPARTMENT OF WORKFORCE DEVELOPMENT 22 For the funding of a future ready Iowa coordinator in the 23 department, and for not more than the following full-time 24 equivalent positions: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 150,000 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 1.00 27 2. Notwithstanding section 8.33, moneys appropriated in 28 this section that remain unencumbered or unobligated at the 29 close of the fiscal year shall not revert but shall remain 30 available for expenditure for the purposes designated until the 31 close of the succeeding fiscal year. 32 Sec. 17. GENERAL FUND —— CERTAIN REGENTS INSTITUTIONS. 33 1. There is appropriated from the general fund of the state 34 to the following institutions for the fiscal year beginning 35 -19- HF 2564.4582.S (1) 89 mb 19/ 26
July 1, 2022, and ending June 30, 2023, the following amounts, 1 or so much thereof as is necessary, to be used for the purposes 2 designated: 3 a. IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY 4 In cooperation with the Iowa economic development authority, 5 for support of a biosciences innovation ecosystem, to 6 strengthen Iowa’s leadership positions in the area of bio-based 7 chemicals, digital agriculture, vaccines, and medical devices, 8 including salaries, support, maintenance, and miscellaneous 9 purposes, and for not more than the following full-time 10 equivalent positions: 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,623,481 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 10.01 13 b. STATE UNIVERSITY OF IOWA 14 In cooperation with the Iowa economic development authority, 15 for support of a biosciences innovation ecosystem, to 16 strengthen Iowa’s leadership positions in the area of bio-based 17 chemicals, digital agriculture, vaccines, and medical devices, 18 including salaries, support, maintenance, and miscellaneous 19 purposes: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 874,494 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 4.35 22 c. UNIVERSITY OF NORTHERN IOWA 23 For equipment and technology to expand the university’s 24 additive manufacturing capabilities related to investment 25 castings technology and industry support, including salaries, 26 support, maintenance, and miscellaneous purposes, and for not 27 more than the following full-time equivalent positions: 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 394,321 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 2.73 30 The university of northern Iowa shall make a good-faith 31 effort to coordinate with private entities to seek moneys to 32 supplement this appropriation to support the expansion of the 33 university’s additive manufacturing capabilities. 34 2. Notwithstanding section 8.33, moneys appropriated in 35 -20- HF 2564.4582.S (1) 89 mb 20/ 26
subsection 1, paragraphs “a” and “b”, that remain unencumbered 1 or unobligated at the close of the fiscal year shall not revert 2 but shall remain available for expenditure for the purposes 3 designated until the close of the succeeding fiscal year. 4 DIVISION II 5 BEER AND LIQUOR CONTROL FUND —— STATEWIDE TOURISM MARKETING 6 SERVICES AND EFFORTS 7 Sec. 18. NEW SECTION . 15.275 Statewide tourism marketing 8 services and efforts. 9 1. From the moneys transferred to the authority from the 10 beer and liquor control fund pursuant to section 123.17, 11 subsection 7, the authority shall award contracts to one 12 or more entities to conduct statewide tourism marketing 13 services and efforts and to provide services to campaigns, 14 workshops, and conferences that promote travel and tourism 15 throughout the state. Each contract awarded by the authority 16 shall specify that the entity must conduct statewide tourism 17 marketing services and efforts that meet all of the following 18 requirements: 19 a. The marketing services and efforts shall be of 20 professional quality and shall be coordinated with, and not 21 duplicate, existing programs or services conducted by the 22 authority that are related to tourism marketing. 23 b. The marketing services and efforts shall include hosting 24 and leveraging tourism advocacy events. 25 c. The marketing services and efforts shall be accessible to 26 tourism-focused organizations. 27 d. The marketing services and efforts shall advocate for the 28 travel and tourism industry and the sectors connected to Iowa’s 29 visitor economy to leverage public and private partnerships to 30 market and promote the state as a travel destination. 31 2. The authority shall report to the general assembly on or 32 before September 1 of each fiscal year on the effectiveness of 33 each entity that conducted statewide tourism marketing services 34 and efforts in the immediately preceding fiscal year pursuant 35 -21- HF 2564.4582.S (1) 89 mb 21/ 26
to a contract awarded under subsection 1. The report shall 1 be provided in an electronic format and shall include metrics 2 and criteria that allow the general assembly to quantify and 3 evaluate the effectiveness and economic impact of each entity’s 4 statewide tourism marketing services and efforts. 5 Sec. 19. Section 123.17, subsection 7, Code 2022, is amended 6 by striking the subsection and inserting in lieu thereof the 7 following: 8 7. After any transfers provided for in subsections 3, 5, 9 and 6, and before any other transfer to the general fund, 10 the department of commerce shall transfer to the economic 11 development authority from the beer and liquor control fund 12 two million dollars annually for statewide tourism marketing 13 services and efforts pursuant to section 15.275. 14 DIVISION III 15 HOUSING RENEWAL PILOT PROGRAM 16 Sec. 20. HOUSING RENEWAL PILOT PROGRAM. 17 1. For purposes of this section, “nonprofit Iowa affiliate” 18 means a nonprofit Iowa affiliate of a nonprofit international 19 organization whose primary activity is the promotion of the 20 construction, remodeling, or rehabilitation of one-family or 21 two-family dwellings for use by low-income families. 22 2. a. A housing renewal program fund is created in the 23 state treasury under the control of the Iowa finance authority. 24 The fund shall consist of moneys appropriated to or deposited 25 in the fund. Moneys in the fund are appropriated to the 26 authority to establish and administer a housing renewal pilot 27 program. 28 b. For the fiscal year beginning July 1, 2022, and ending 29 June 30, 2023, there is appropriated from the general fund of 30 the state to the Iowa finance authority five hundred thousand 31 dollars for deposit in the housing renewal program fund. 32 c. Notwithstanding section 12C.7, subsection 2, interest or 33 earnings on moneys in the housing renewal program fund shall be 34 credited to the fund. Payment of interest, recaptures of grant 35 -22- HF 2564.4582.S (1) 89 mb 22/ 26
awards, and other repayments under the housing renewal pilot 1 program shall be deposited in the fund. 2 3. a. The Iowa finance authority shall provide moneys from 3 the housing renewal program fund to a nonprofit Iowa affiliate 4 that shall use the moneys to award grants under the housing 5 renewal pilot program to eligible participants. 6 b. Eligible participants under paragraph “a” shall use 7 a grant awarded under the housing renewal pilot program only 8 for purposes of the acquisition, rehabilitation, and resale of 9 ownership units; the acquisition and demolition of blighted 10 structures; and the redevelopment of ownership units. 11 4. Twenty-five percent of moneys appropriated to the 12 housing renewal program fund shall be allocated to rural 13 communities in the eighty-eight least populated counties in the 14 state. 15 5. a. The nonprofit Iowa affiliate may partner with a city, 16 a county, a consortium of local governments, or an organization 17 exempt from taxation pursuant to section 501(c)(3) of the 18 Internal Revenue Code; however, the nonprofit Iowa affiliate 19 shall determine the geographic location of all projects for 20 which a grant is awarded. 21 b. The nonprofit Iowa affiliate shall not award a 22 grantee more than one hundred thousand dollars per ownership 23 unit. A grantee may use up to five percent of a grant for 24 administration expenses related to the grantee’s project. 25 c. (1) A grantee shall have thirty-six months from the date 26 a contract is executed between the nonprofit Iowa affiliate and 27 the grantee for the grantee’s project. The grantee’s project 28 shall be considered complete when all grant funds awarded to 29 the grantee have been expended, and all ownership units that 30 are covered by the contract are finished and available for 31 sale. 32 (2) If a grantee has no project activity within thirty-six 33 months from the date a contract is executed between the 34 nonprofit Iowa affiliate and the grantee, the grant award shall 35 -23- HF 2564.4582.S (1) 89 mb 23/ 26
be returned to the Iowa finance authority for deposit in the 1 housing renewal program fund. 2 d. A grantee shall sell each completed ownership unit 3 to a homebuyer whose income is under the one hundred twenty 4 percent area median income and who must occupy the ownership 5 unit as the homebuyer’s primary residence. The deed to the 6 ownership unit must contain a restrictive resale requirement 7 that prohibits the homebuyer or a subsequent owner from selling 8 the ownership unit to a person with an income above the one 9 hundred twenty percent area median income for five calendar 10 years from the date the grantee sold the ownership unit to the 11 first homebuyer whose income is under the one hundred twenty 12 percent area median income. 13 6. A grantee may use income generated from the sale of an 14 ownership unit only for the purpose of additional eligible 15 expenses under the housing renewal pilot program. 16 7. The Iowa finance authority shall not use more than five 17 percent of moneys allocated to the housing renewal program fund 18 for administration and oversight of the housing renewal pilot 19 program. 20 8. The Iowa finance authority shall adopt rules pursuant to 21 chapter 17A to administer this division. 22 9. The Iowa finance authority, in coordination with 23 the nonprofit Iowa affiliate, shall submit a report to the 24 general assembly on or before December 31, 2023, describing 25 the community, economic, and financial impact of the housing 26 renewal pilot program. 27 DIVISION IV 28 HIGH QUALITY JOBS TAX CREDITS 29 Sec. 21. Section 15.119, subsection 2, paragraph a, 30 subparagraph (2), Code 2022, is amended to read as follows: 31 (2) In allocating tax credits pursuant to this subsection 32 for the fiscal year beginning July 1, 2021 2022 , and for each 33 fiscal year thereafter, the authority shall not allocate more 34 than seventy sixty-eight million dollars for purposes of this 35 -24- HF 2564.4582.S (1) 89 mb 24/ 26
paragraph. 1 DIVISION V 2 EMPLOYER CHILD CARE TAX CREDIT 3 Sec. 22. NEW SECTION . 237A.31 Employer child care tax 4 credit. 5 1. The taxes imposed under chapter 422, subchapter II or 6 III, the franchise tax imposed under chapter 422, subchapter 7 V, the gross premiums tax under chapter 432, or the moneys and 8 credits tax imposed under section 533.329 shall be reduced 9 by an employer child care tax credit equal to the amount of 10 the federal employer-provided child care tax credit provided 11 in section 45F of the Internal Revenue Code the taxpayer was 12 eligible for in the same tax year. 13 2. Any credit in excess of the tax liability is not 14 refundable but the excess for the tax year may be credited 15 to the tax liability for the following five years or until 16 depleted, whichever is earlier. 17 3. a. The aggregate amount of tax credits authorized 18 pursuant to this section shall not exceed an aggregate limit of 19 two million dollars annually. 20 b. To receive a tax credit, a taxpayer must submit an 21 application to the economic development authority in the form 22 and manner prescribed by the authority by rule. The economic 23 development authority shall issue certificates under this 24 section on a first-come, first-served basis, which certificates 25 may be redeemed for tax credits. The economic development 26 authority shall issue such certificates so that not more than 27 the amount authorized for such tax credits under paragraph “a” 28 may be claimed. 29 4. The department of revenue, in consultation with the 30 economic development authority, shall adopt rules pursuant to 31 chapter 17A to administer this section. 32 Sec. 23. NEW SECTION . 422.12O Employer child care tax 33 credit. 34 1. The taxes imposed under this subchapter, less the credits 35 -25- HF 2564.4582.S (1) 89 mb 25/ 26
allowed under section 422.12, shall be reduced by an employer 1 child care tax credit allowed pursuant to section 237A.31. 2 2. An individual may claim the tax credit allowed a 3 partnership, S corporation, limited liability company, estate, 4 or trust electing to have the income taxed directly to the 5 individual. The amount claimed by the individual shall be 6 based upon the pro rata share of the individual’s earnings of a 7 partnership, S corporation, limited liability company, estate, 8 or trust. 9 Sec. 24. Section 422.33, Code 2022, is amended by adding the 10 following new subsection: 11 NEW SUBSECTION . 32. The taxes imposed under this subchapter 12 shall be reduced by an employer child care tax credit allowed 13 pursuant to section 237A.31. 14 Sec. 25. Section 422.60, Code 2022, is amended by adding the 15 following new subsection: 16 NEW SUBSECTION . 15. The taxes imposed under this division 17 shall be reduced by an employer child care tax credit allowed 18 pursuant to section 237A.31. 19 Sec. 26. NEW SECTION . 432.12O Employer child care tax 20 credit. 21 The taxes imposed under this chapter shall be reduced by 22 an employer child care tax credit allowed pursuant to section 23 237A.31. 24 Sec. 27. Section 533.329, subsection 2, Code 2022, is 25 amended by adding the following new paragraph: 26 NEW PARAGRAPH . m. The moneys and credits tax imposed under 27 this section shall be reduced by an employer child care tax 28 credit allowed pursuant to section 237A.31. 29 Sec. 28. APPLICABILITY. This division of this Act applies 30 to tax years beginning on or after January 1, 2023. > 31 2. Title page, by striking lines 5 through 8 and inserting 32 < regents and certain regents institutions, providing for 33 properly related matters, and including applicability 34 provisions. > 35 -26- HF 2564.4582.S (1) 89 mb 26/ 26