Senate
File
627
S-3180
Amend
Senate
File
627
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
and
2
inserting:
3
<
Section
1.
NEW
SECTION
.
100B.51
Length
of
service
award
4
programs
——
authorization.
5
The
governing
body
of
a
municipality,
as
defined
in
section
6
100B.21,
is
authorized
to
establish
a
length
of
service
award
7
program
for
volunteer
fire
fighters
as
defined
in
section
8
85.61,
emergency
medical
care
providers
as
defined
in
section
9
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
10
defined
in
section
80D.1A.
The
program
shall
provide
length
11
of
service
awards,
as
described
in
section
457(e)(11)
of
the
12
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
13
emergency
medical
care
providers,
and
reserve
peace
officers
14
serving
a
municipality
that
elects
to
establish
a
program.
The
15
program
shall
be
designed
to
treat
awards
from
the
program
as
16
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
17
governing
body
of
the
municipality
shall,
in
consultation
with
18
the
chief
or
other
person
in
command
of
the
fire
department
19
and
police
department
serving
the
municipality,
as
applicable,
20
adopt
guidelines
providing
for
eligibility
requirements
for
21
participation
by
volunteer
fire
fighters,
volunteer
emergency
22
medical
care
providers,
and
reserve
peace
officers,
minimum
23
vesting
requirements,
distribution
requirements,
and
such
other
24
guidelines
as
deemed
necessary
to
operate
the
program.
25
Sec.
2.
NEW
SECTION
.
100B.52
Length
of
service
award
26
program
grant
fund
——
appropriation.
27
1.
A
length
of
service
award
program
grant
fund
is
created
28
in
the
state
treasury
under
the
control
of
the
department
of
29
revenue.
The
fund
shall
consist
of
all
moneys
appropriated
to
30
the
fund.
31
2.
Moneys
in
the
length
of
service
award
program
grant
fund
32
are
appropriated
to
the
department
of
revenue
for
the
purpose
33
of
providing
grants
to
municipalities
that
have
established
34
a
length
of
service
award
program
as
described
in
section
35
-1-
SF
627.2073
(3)
91
(amending
this
SF
627
to
CONFORM
to
HF
1002)
ns/js
1/
3
#1.
100B.51
to
provide
contributions
to
the
program
on
behalf
1
of
participants
in
the
program.
The
department
of
revenue
2
shall
adopt
rules
pursuant
to
chapter
17A
establishing
a
grant
3
application
process.
The
rules
must
require
a
municipality
to
4
electronically
file
the
grant
application
with
the
department
5
of
revenue.
The
grant
process
shall
provide
for
up
to
a
6
dollar-for-dollar
funding
match
from
a
municipality
that
has
7
established
a
length
of
service
award
program,
not
to
exceed
8
five
hundred
dollars
per
person
in
the
program
receiving
the
9
grant.
If
the
amount
in
the
fund
is
insufficient
to
pay
all
the
10
eligible
grants
in
a
fiscal
year,
the
director
of
revenue
shall
11
prorate
the
moneys
awarded
to
each
municipality.
The
grant
12
process
shall
allow
a
municipality
to
use
moneys
received
to
13
fund
the
program
from
gifts,
devises,
bequests,
or
any
other
14
source
for
purposes
of
providing
the
funding
match
required
by
15
this
subsection.
16
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
17
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
18
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
19
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
20
Sec.
3.
APPROPRIATION.
21
1.
There
is
appropriated
from
the
sports
wagering
receipts
22
fund
created
in
section
8.57I
to
the
department
of
revenue
for
23
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
24
2026,
the
following
amount,
or
so
much
thereof
as
is
necessary,
25
to
be
used
for
the
purposes
designated:
26
For
deposit
in
the
length
of
service
award
program
grant
fund
27
created
in
section
100B.52,
as
enacted
by
this
Act:
28
.
.
.
.
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.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
1,500,000
29
2.
Moneys
received
from
the
sports
wagering
receipts
fund
30
pursuant
to
this
section
are
not
subject
to
the
reporting
31
requirements
provided
in
section
8.57I,
subsections
4
and
5.
>
32
-2-
SF
627.2073
(3)
91
(amending
this
SF
627
to
CONFORM
to
HF
1002)
ns/js
2/
3
______________________________
ADRIAN
DICKEY
-3-
SF
627.2073
(3)
91
(amending
this
SF
627
to
CONFORM
to
HF
1002)
ns/js
3/
3