House
File
1002
H-1265
Amend
House
File
1002
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
Section
8.57I,
Code
2025,
is
amended
by
adding
4
the
following
new
subsection:
5
NEW
SUBSECTION
.
3A.
For
the
fiscal
year
beginning
July
1,
6
2026,
and
for
each
fiscal
year
thereafter,
an
amount
necessary
7
to
bring
the
unencumbered
and
unobligated
balance
in
the
length
8
of
service
award
program
grant
fund
created
in
section
100B.52
9
to
one
million
five
hundred
thousand
dollars
as
of
July
1
of
10
the
fiscal
year
shall
be
transferred
from
the
sports
wagering
11
receipts
fund
to
the
length
of
service
award
program
grant
12
fund.
Moneys
received
from
the
sports
wagering
receipts
fund
13
pursuant
to
this
subsection
are
not
subject
to
the
reporting
14
requirements
provided
in
subsection
4
or
5.
This
subsection
is
15
repealed
July
1,
2030.
16
Sec.
2.
NEW
SECTION
.
100B.51
Length
of
service
award
17
programs
——
authorization.
18
The
governing
body
of
a
municipality,
as
defined
in
section
19
100B.21,
is
authorized
to
establish
a
length
of
service
award
20
program
for
volunteer
fire
fighters
as
defined
in
section
21
85.61,
emergency
medical
care
providers
as
defined
in
section
22
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
23
defined
in
section
80D.1A.
The
program
shall
provide
length
24
of
service
awards,
as
described
in
section
457(e)(11)
of
the
25
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
26
emergency
medical
care
providers,
and
reserve
peace
officers
27
serving
a
municipality
that
elects
to
establish
a
program.
The
28
program
shall
be
designed
to
treat
awards
from
the
program
as
29
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
30
governing
body
of
the
municipality
shall,
in
consultation
with
31
the
chief
or
other
person
in
command
of
the
fire
department
32
and
police
department
serving
the
municipality,
as
applicable,
33
adopt
guidelines
providing
for
eligibility
requirements
for
34
participation
by
volunteer
fire
fighters,
volunteer
emergency
35
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#1.
medical
care
providers,
and
reserve
peace
officers,
minimum
1
vesting
requirements
of
three
years,
distribution
requirements,
2
and
such
other
guidelines
as
deemed
necessary
to
operate
the
3
program.
This
section
is
repealed
July
1,
2030.
4
Sec.
3.
NEW
SECTION
.
100B.52
Length
of
service
award
5
program
grant
fund
——
appropriation.
6
1.
A
length
of
service
award
program
grant
fund
is
created
7
in
the
state
treasury
under
the
control
of
the
department
of
8
revenue.
The
fund
shall
consist
of
all
moneys
appropriated
to
9
or
deposited
in
the
fund,
including
moneys
transferred
pursuant
10
to
section
8.57I,
subsection
3A.
11
2.
Moneys
in
the
length
of
service
award
program
grant
fund
12
are
appropriated
to
the
department
of
revenue
for
the
purpose
13
of
providing
grants
to
municipalities
that
have
established
14
a
length
of
service
award
program
as
described
in
section
15
100B.51
to
provide
contributions
to
the
program
on
behalf
16
of
participants
in
the
program.
The
department
of
revenue
17
shall
adopt
rules
pursuant
to
chapter
17A
establishing
a
grant
18
application
process.
The
grant
process
shall
provide
for
up
19
to
a
dollar-for-dollar
funding
match,
in
an
amount
not
to
20
exceed
three
hundred
dollars
per
award
recipient
per
year
from
21
the
fund,
to
a
municipality
that
has
established
a
length
of
22
service
award
program.
The
grant
process
shall
require
the
23
award
recipient
to
participate
in
the
length
of
service
award
24
program
by
personally
contributing,
at
a
minimum,
the
amount
25
matched
by
the
municipality
each
year
in
order
to
receive
26
the
grant.
The
grant
process
shall
allow
a
municipality
to
27
use
moneys
received
to
fund
the
program
from
gifts,
devises,
28
bequests,
or
any
other
source
for
purposes
of
providing
the
29
funding
match
required
by
this
subsection.
30
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
31
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
32
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
33
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
34
4.
This
section
is
repealed
July
1,
2030.
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Sec.
4.
APPROPRIATION.
1
1.
There
is
appropriated
from
the
sports
wagering
receipts
2
fund
created
in
section
8.57I
to
the
department
of
revenue
for
3
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
4
2026,
the
following
amount,
or
so
much
thereof
as
is
necessary,
5
to
be
used
for
the
purposes
designated:
6
For
deposit
in
the
length
of
service
award
program
grant
fund
7
created
in
section
100B.52,
as
enacted
by
this
Act:
8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
1,500,000
9
2.
Moneys
received
from
the
sports
wagering
receipts
fund
10
pursuant
to
this
section
are
not
subject
to
the
reporting
11
requirements
provided
in
section
8.57I,
subsection
4
or
5.
>
12
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