House
File
2739
H-8233
Amend
House
File
2739
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
TAXPAYER
RELIEF
FUND
TRANSFER
——
FEDERAL
TAX
LAW
4
CHANGES.
5
1.
On
the
effective
date
of
this
Act,
there
is
transferred
6
from
the
taxpayer
relief
fund
created
in
section
8.57E
to
the
7
general
fund
of
the
state,
the
following
amount:
8
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$296,200,000
9
2.
The
transfer
under
this
section
is
made
in
accordance
10
with
section
8.57E,
subsection
2,
paragraph
“a”,
for
state
tax
11
relief
based
on
the
reduction
in
state
revenue
for
the
fiscal
12
year
beginning
July
1,
2025,
associated
with
2025
federal
tax
13
law
changes
pursuant
to
section
422.3,
subsection
5,
paragraph
14
“b”,
including
but
not
limited
to
the
allowance
of
income
tax
15
deductions
for
qualified
tips,
overtime
compensation,
and
16
qualified
passenger
vehicle
loan
interest
under
the
federal
17
Internal
Revenue
Code,
as
amended
by
Pub.
L.
No.
119-21,
18
commonly
referred
to
as
the
One
Big
Beautiful
Bill
Act.
19
3.
Notwithstanding
section
8.54,
the
state
general
fund
20
expenditure
limitation
amount
calculated
for
the
fiscal
year
21
beginning
July
1,
2026,
shall
be
readjusted
to
include
one
22
hundred
percent
of
the
moneys
transferred
under
this
section.
23
Sec.
2.
DEPARTMENT
OF
HEALTH
AND
HUMAN
SERVICES
——
24
SUPPLEMENTAL
APPROPRIATION.
There
is
appropriated
from
the
25
general
fund
of
the
state
to
the
department
of
health
and
human
26
services
for
the
fiscal
year
beginning
July
1,
2025,
and
ending
27
June
30,
2026,
the
following
amount,
or
so
much
thereof
as
is
28
necessary,
to
be
used
for
the
purposes
designated:
29
To
supplement
the
appropriation
made
for
medical
assistance
30
program
reimbursement
and
associated
costs
in
2025
Iowa
Acts,
31
chapter
169,
section
9,
unnumbered
paragraph
2:
32
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.
.
$
70,300,000
33
Notwithstanding
section
8.33,
moneys
appropriated
in
this
34
section
that
remain
unencumbered
or
unobligated
at
the
close
of
35
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HF
2739.3535
(1)
91
jm/jh
1/
2
#1.
the
fiscal
year
shall
not
revert
but
shall
remain
available
for
1
expenditure
for
the
purposes
designated
until
the
close
of
the
2
succeeding
fiscal
year.
3
Sec.
3.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
4
importance,
takes
effect
upon
enactment.
5
Sec.
4.
APPLICABILITY.
The
following
applies
to
the
state
6
general
fund
expenditure
limitation
amount
calculated
for
7
the
fiscal
year
beginning
July
1,
2026,
and
each
fiscal
year
8
thereafter:
9
The
section
of
this
Act
amending
section
8.54.
>
10
2.
Title
page,
lines
1
and
2,
by
striking
<
modifying
the
11
taxes
imposed
on
health
maintenance
organizations,
>
12
3.
Title
page,
lines
5
and
6,
by
striking
<
date,
contingent
13
effective
date,
applicability,
and
retroactive
applicability
>
14
and
inserting
<
date
and
applicability
>
15
______________________________
SRINIVAS
of
Polk
-2-
HF
2739.3535
(1)
91
jm/jh
2/
2
#2.
#3.