100BFIRE, EMERGENCY RESPONSE, AND LAW ENFORCEMENT — SERVICES, TRAINING, AND VOLUNTEER BENEFITSISTATE FIRE PROTECTION SERVICES100B.1State fire service and emergency response council.1The state fire service and emergency response council is established in the division of state fire marshal of the department of public safety.aThe council shall consist of seven voting members and one ex officio, nonvoting member. Voting members of the state fire service and emergency response council shall be appointed by the governor.1The governor shall consider appointing voting members of the council from a list of nominees submitted by each of the following organizations, but may appoint any person to serve on the council:aThe Iowa firefighters association.bThe Iowa fire chiefs’ association.cThe Iowa professional fire fighters.dThe Iowa association of professional fire chiefs.eThe Iowa emergency medical services association.2The labor commissioner, or the labor commissioner’s designee, shall be a nonvoting, ex officio member of the council.bMembers of the council shall hold office commencing July 1, 2000, for four years and until their successors are appointed, except that three initial appointees shall be appointed for two years, four initial appointees for three years, and four initial appointees for four years.cThe fire marshal or the fire marshal’s designee shall attend each meeting of the council.2Each voting member of the council shall receive per diem compensation at the rate as specified in section 7E.6 for each day spent in the performance of the member’s duties. All members of the council shall receive actual and necessary expenses incurred in the performance of their duties.3Four voting members of the council shall constitute a quorum. For the purpose of conducting business, a majority vote of the council shall be required. The council shall elect a chairperson from its members. The council shall meet at the call of the chairperson, or the state fire marshal, or when any four members of the council file a written request with the chairperson for a meeting.4If a voting member of the council is absent for fifty or more percent of council meetings during any twelve-month period, the other council members by their unanimous vote may declare the member’s position on the council vacant. A vacancy in the membership of the council shall be filled by appointment of the governor for the balance of the unexpired term.2000 Acts, ch 1117, §8; 2000 Acts, ch 1232, §23; 2008 Acts, ch 1031, §93; 2009 Acts, ch 133, §25; 2011 Acts, ch 25, §14; 2011 Acts, ch 95, §2, 3; 2012 Acts, ch 1023, §21; 2024 Acts, ch 1170, §188, 189100B.2Duties.The state fire service and emergency response council shall:1Advise and confer with the state fire marshal in matters relating to fire protection services including, but not limited to, training.2Cooperate with and assist agencies concerning fire emergency services matters and may, at the request of the state fire marshal or the chairperson of the council, hold public hearings for the purpose of seeking resolution of, or making recommendations on, fire services issues.3Develop, in consultation with the state fire marshal, the policies of the fire service training bureau of the division of state fire marshal.4Develop and submit to the state fire marshal for adoption rules establishing minimum training standards for fire service training that will be applicable statewide, periodically review these standards, and offer rules as deemed appropriate.5Provide recommendations to the state fire marshal that will facilitate the delivery of basic level fire fighter training at the local level.6Provide recommendations to the state fire marshal for a fee schedule for training and consultation services as necessary for the administration of this chapter.7Prepare annual performance reviews of training administrators for submittal to the state fire marshal.8Hear testimony from the labor commissioner, or the labor commissioner’s designee, on inspections and investigations involving occupational safety and health standards for fire fighters and conducted by the office of the labor commissioner.2000 Acts, ch 1117, §9100B.3Training agreements.1The state fire marshal shall enter into written agreements with other public agencies that have established regional emergency response training centers under section 100B.22 to provide training in conjunction with training provided by the fire service training bureau. Moneys appropriated shall not be distributed by the department of public safety to a regional training center until such an agreement has been entered into with the regional training center.2The state fire marshal may enter into written agreements with other educational institutions to assist in research conducted by the bureau.2000 Acts, ch 1117, §10; 2006 Acts, ch 1179, §40, 67; 2019 Acts, ch 24, §104100B.4Fees retention use fund.1Fees assessed pursuant to this chapter shall be retained by the division of state fire marshal and such repayments received shall be used exclusively to offset the cost of fire service training. Fees charged by regional emergency response training centers for fire service training programs as described in section 100B.6 shall not be greater than the fee schedule established by rule by the state fire marshal.2Notwithstanding section 8.33, appropriated receipts, as defined in section 8.2, collected by the division of state fire marshal for the fire service training bureau that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the succeeding fiscal year.3A fire service training revolving fund is created in the state treasury under the control of the department of public safety. The fund shall consist of fees assessed pursuant to this section, and deposited into the fire service training revolving fund. All moneys in the fund are appropriated to the department of public safety for purposes of fire service training and shall be under the control of the state fire marshal. Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for expenditures for the purposes designated until the close of the succeeding fiscal year. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.2000 Acts, ch 1117, §11; 2006 Acts, ch 1179, §41, 67; 2019 Acts, ch 24, §104; 2019 Acts, ch 163, §29 – 31; 2024 Acts, ch 1185, §132100B.5Budget.The state fire marshal and the state fire service and emergency response council shall prepare an annual budget for the council and the fire service training bureau. The budget shall be transmitted to the commissioner of public safety for inclusion in that department’s budget.2000 Acts, ch 1117, §12100B.6Fire service training bureau.1The state fire service and emergency response council shall assist in operation of a fire service training bureau for instructing the general public and fire protection personnel throughout the state, providing service to public and private fire departments in the state, conducting research in the methods of maintaining and improving fire education consistent with the needs of Iowa communities, and performing any other functions assigned to the bureau by the state fire marshal in consultation with the state fire service and emergency response council.2Enrollment and attendance in fire service training bureau programs may include persons engaged with a unit of government or a public or private fire department in the state, including volunteer, trainee, or employed fire fighters.3Programs conducted by the fire service training bureau shall include at a minimum instruction in the subjects necessary for the certification of persons in accordance with a nationally recognized fire fighter qualification system as approved by the state fire service and emergency response council. At the direction of the state fire marshal in consultation with the state fire service and emergency response council, the fire service training bureau may develop and conduct programs which extend beyond the programs directly related to such system.2000 Acts, ch 1117, §13100B.7Administrator — appointment — duties.1The administrator of the fire service training bureau shall be appointed by the commissioner of public safety, subject to the approval of the state fire service and emergency response council.2The state fire marshal shall direct the administrator to:aProvide direct oversight to the operations of the fire service training bureau.bManage the budget of the fire service training bureau consistent with budgeting methods as may be required by the department of public safety or the state of Iowa.cAdvise, confer, and consult with the state fire service and emergency response council in developing rules establishing minimum standards for fire service training.dAdvise, confer, and consult regularly with the state fire service and emergency response council to seek input and recommendations on all facets of fire service training programs in Iowa.eMaintain a statewide system to provide basic level fire fighter training at the local level.fDistribute instructional and educational materials to support the fire training and education programs offered by the department of public safety.gRecruit and train qualified instructors for the training program.hMaintain training records as directed by the state fire marshal and necessary to accomplish the purposes of training programs.iEstablish, with the approval of the state fire service and emergency response council, a fee schedule for training services that will ensure quality training at the most reasonable price.jOffer programs of education and instruction approved by the state fire service and emergency response council and conducted by qualified staff and faculty.kPlan and coordinate fire schools and other short courses of instruction on a statewide, regional, and local level, utilizing existing educational institutions, programs, and facilities as provided in sections 100B.22 and 100B.24.lPrepare for the state fire marshal and the state fire service and emergency response council an annual report of activities that include a summary of classes taught, budget, and staff activities. The annual report shall include a report of the activities of each regional emergency response training center established under section 100B.22.mProvide supervision and management to the fire service training bureau staff consistent with the methods of the department of public safety and as assigned by the state fire marshal.nConsult with the state fire service and emergency response council in preparing an annual legislative and budgetary agenda that will address items necessary to accomplish the provisions of this chapter, and submit this agenda to the state fire marshal in a format and time frame consistent with departmental policy.oDevelop mechanisms by which fire fighters and others may earn college credits and degrees in fire-related disciplines.pDevelop instructional and educational materials to support the fire training and education programs offered by the council.qDevelop and offer other programs and services consistent with the general purposes of the council.2000 Acts, ch 1117, §14; 2006 Acts, ch 1179, §42, 67100B.8Repealed by 2021 Acts, ch 80, §383.100B.9Repealed by 2021 Acts, ch 80, §383.100B.10Rules.The state fire marshal shall adopt rules under chapter 17A for carrying out the responsibilities of this chapter.2000 Acts, ch 1117, §17100B.11Reserved.100B.12Paul Ryan memorial fire fighter safety training fund.A Paul Ryan memorial fire fighter safety training fund is created in the state treasury under the control of the department of public safety. The fund shall consist of fees transferred by the treasurer of state from the sale of special fire fighter license plates pursuant to section 321.34, subsection 10. Moneys in the fund shall be used exclusively by the fire service training bureau to offset fire fighter training costs. Notwithstanding section 8.33, moneys in the fund shall not revert to the general fund of the state at the end of the fiscal year, but shall remain available for expenditure by the fire service training bureau for fire fighter training in future fiscal years.2003 Acts, ch 105, §1100B.13Volunteer fire fighter preparedness fund.1A volunteer fire fighter preparedness fund is created as a separate and distinct fund in the state treasury under the control of the division of state fire marshal of the department of public safety.2Revenue for the volunteer fire fighter preparedness fund shall include but is not limited to the following:aMoneys credited to the fund pursuant to an income tax checkoff provided in chapter 422, subchapter II, if applicable.bMoneys in the form of a devise, gift, bequest, donation, or federal or other grant intended to be used for the purposes of the fund.3Moneys in the volunteer fire fighter preparedness fund are not subject to section 8.33. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.4Moneys in the volunteer fire fighter preparedness fund are appropriated to the division of state fire marshal of the department of public safety to be used annually to pay the costs of providing volunteer fire fighter training around the state and to pay the costs of providing volunteer fire fighting equipment.2004 Acts, ch 1175, §434; 2005 Acts, ch 35, §25; 2006 Acts, ch 1182, §58; 2010 Acts, ch 1061, §17; 2012 Acts, ch 1097, §2, 6; 2020 Acts, ch 1062, §94100B.14Volunteer job protection.1This section shall be known as the “Volunteer Emergency Services Providers Job Protection Act”.2For the purposes of this section, “volunteer emergency services provider” means a volunteer fire fighter as defined in section 85.61, a reserve peace officer as defined in section 80D.1A, an emergency medical care provider as defined in section 147A.1, or other personnel having voluntary emergency service duties and who are not paid full-time by the entity for which the services are performed in the local service area, in a mutual aid agreement area, or in a governor-declared state of disaster emergency area.3A public or private employer shall not terminate the employment of an employee for joining a volunteer emergency services unit or organization, including but not limited to any municipal, rural, or subscription fire department.4If an employee has provided the employee’s public or private employer with written notification that the employee is a volunteer emergency services provider, the employer shall not terminate the employment of a volunteer emergency services provider who, because the employee was fulfilling the employee’s duties as a volunteer emergency services provider, is absent from or late to work.5An employer may deduct from an employee’s regular pay an amount of regular pay for the time that an employee who is a volunteer emergency services provider is absent from work while performing duties as a volunteer emergency services provider.6An employer may request that an employee who is a volunteer emergency services provider and who is absent from or late to work while responding to an emergency provide the employer with a written statement from the supervisor or acting supervisor of the volunteer emergency services unit or organization stating that the employee responded to an emergency and stating the date and time of the emergency.7An employee who is a volunteer emergency services provider and who may be absent from or late to work while performing duties as a volunteer emergency services provider shall notify the employer as soon as possible that the employee may be absent or late.8An employer shall determine whether an employee may leave work to respond to an emergency as part of the employee’s volunteer emergency services provider duties.9An employee whose employment is terminated in violation of this section may bring a civil action against the employer. The employee may seek reinstatement to the employee’s former position, payment of back wages, reinstatement of fringe benefits, and, where seniority rights are granted, reinstatement of seniority rights. If the employee prevails in such an action, the employee shall be entitled to an award of reasonable attorney fees and the costs of the action. An employee must commence such an action within one year after the date of termination of the employee’s employment.2009 Acts, ch 165, §2100B.15Reserved.100B.16Reserved.100B.17Reserved.100B.18Reserved.100B.19Reserved.100B.20Reserved.IIREGIONAL FIRE AND EMERGENCYRESPONSE SERVICES TRAINING100B.21Definitions.As used in this subchapter:1“Bureau” means the fire service training bureau.2“Council” means the state fire service and emergency response council.3“Emergency responders” means fire fighters, law enforcement officers, emergency medical service personnel, and other personnel having emergency response duties.4“Emergency response service” means fire protection service, law enforcement, emergency medical service, hazardous materials containment and disposal, search and rescue operations, evacuation operations, and other related services.5“Municipality” means a city, county, township, benefited fire district, or agency authorized by law to provide emergency response services.6“Public agency” means a municipality, a community college, or an association representing fire fighters.7“Training center” means a regional emergency response training center established under section 100B.22.2006 Acts, ch 1179, §43, 67; 2018 Acts, ch 1041, §127100B.22Regional emergency response training centers.1aRegional emergency response training centers shall be established to provide training to fire fighters and other emergency responders. The lead public agency for the training centers shall be the following community colleges for the following merged areas:1Northeast Iowa community college for merged area I in partnership with the Dubuque county firemen’s association and to provide advanced training in agricultural emergency response as such advanced training is funded by the department of homeland security and emergency management.2North Iowa area community college for merged area II in partnership with the Mason City fire department.3Iowa lakes community college for merged area III and northwest Iowa community college for merged area IV.4Iowa central community college for merged area V and to provide advanced training in homeland security as such advanced training is funded by the department of homeland security and emergency management.5Hawkeye community college for merged area VII in partnership with the Waterloo regional hazardous materials training center and to provide advanced training in hazardous materials emergency response as such advanced training is funded by the department of homeland security and emergency management.6Eastern Iowa community college for merged area IX in partnership with the city of Davenport fire department.7Kirkwood community college for merged area X in partnership with the city of Coralville fire department and the Iowa City fire department and to provide advanced training in agricultural terrorism response and mass casualty and fatality response as such advanced training is funded by the department of homeland security and emergency management.8Des Moines area community college for merged area XI and Iowa valley community college for merged area VI and to provide advanced training in operations integration in compliance with the national incident management system as such advanced training is funded by the department of homeland security and emergency management.9Western Iowa technical community college for merged area XII in partnership with the Sioux City fire department and to provide advanced training in emergency responder communications as such advanced training is funded by the department of homeland security and emergency management.10Iowa western community college for merged areas XIII and XIV in partnership with southwestern community college and the Council Bluffs fire department.11Southeastern Iowa community college for merged areas XV and XVI in partnership with Indian hills community college and the city of Fort Madison fire department.bThe public agencies named in paragraph “a”, shall, in conjunction with the bureau, coordinate fire service training programs as described in section 100B.6 at each training center.2aA lead public agency listed in subsection 1, paragraph “a”, shall submit an application to the bureau in order to be eligible to receive a state appropriation for the agency’s training center. The bureau shall prescribe the form of the application and, on or before August 15, 2006, shall provide such application to each lead public agency.bAn applicant lead public agency shall indicate on the application the location of the proposed training center. An applicant shall also include on the application the location of any existing facilities required in section 100B.23 and located in the training region. The application shall be accompanied by letters from public agencies and private businesses in the merged area stating an intent to participate in, and provide for financial support for, establishment and activities of the training center.cBy January 10 of each year, the bureau shall submit to the general assembly a list of applications received and the action taken by the bureau on each application. The bureau shall, upon request, provide the applications and supporting documentation submitted by each applicant.3aIn selecting a location for a proposed training center, an applicant lead public agency shall consider, and address in the application, all of the following:1The availability and proximity of quality classroom space with adequate audio-visual support.2The availability and adequate supply from area emergency response service entities of equipment which supports training.3A site where limited, safe open burning would not be challenged or prohibited due to environmental issues or community concerns.4Proximity to a medical facility.5The availability of water mains, roadway, drainage, electrical service, and reasonably flat terrain.6Accessibility to area fire departments.bThe application shall include letters of support for the recommended site from emergency response entities in the region.4Applications must be submitted to the bureau by September 15, 2006, in order for a training center to be eligible to receive state funds in the fiscal year beginning July 1, 2006, if funds are appropriated to that training center for that fiscal year. The bureau shall review and approve an application and, if approved, distribute funds appropriated for that training center within thirty days of receiving the application from the applicant. State funds that have been appropriated for use by a specified training center shall be distributed to that training center as soon as possible after the bureau approves such training center’s application.5The application shall list the training facilities to be required in order for a training center to provide training to fire fighters and other emergency responders. If a lead agency or a partner of a lead agency already owns or utilizes a required training facility, that facility shall not be duplicated when constructing the required training facilities listed on the application.6The state fire marshal may adopt administrative rules under section 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph “b”, to administer this section.2006 Acts, ch 1179, §44, 67; 2007 Acts, ch 219, §33; 2008 Acts, ch 1031, §31, 32, 102; 2013 Acts, ch 29, §44100B.23Training center facilities — advanced training — inspections.1Each training center is required to have the facilities listed on the application in section 100B.22. In addition, each training center assigned an area of advanced training as specified in section 100B.22 is required to have facilities to support instruction in its area of advanced training. These facilities shall include facilities and structures to support full-scale training exercises in such area of advanced training as recommended or required by any applicable state or national training facility standards.2The bureau shall inspect the facilities of each training center to ensure compliance with the requirements of this section.2006 Acts, ch 1179, §45, 67100B.24Training provided.1Training centers shall provide fire service training in accordance with curriculum approved by the bureau. The bureau, in cooperation with the public agencies operating the training centers, shall provide the necessary training materials, curriculum, training aids, and training schedule.2Training centers may provide emergency response service training in addition to fire service training. A training center shall offer joint training exercises to emergency responders. The bureau shall work in conjunction with those state agencies charged with developing training standards for emergency response service training to develop a curriculum and standards for emergency response service training provided by a training center.3A training center shall offer training to any emergency responder who applies for training at the training center regardless of the emergency responder’s place of residence or employment.2006 Acts, ch 1179, §46, 67100B.25Agreements for training and financial assistance — authority.A public agency operating a training center may enter into agreements under chapter 28E to provide emergency response service training to emergency responders. The agreements may provide for financial contributions from participating public agencies, private fire departments, and emergency response service entities and may provide for in-kind contributions of land, equipment, and personnel from such public agencies, private fire departments, and other entities providing emergency response services.2006 Acts, ch 1179, §47, 67100B.26Reserved.100B.27Reserved.100B.28Reserved.100B.29Reserved.100B.30Reserved.IIIVOLUNTEER EMERGENCY SERVICESPROVIDER DEATH BENEFIT100B.31Volunteer emergency services provider death benefit — eligibility.1There is appropriated annually from the general fund of the state to the department of administrative services an amount sufficient to pay death benefit claims under this section. The director of the department of administrative services shall issue warrants for payment of death benefit claims approved for payment by the department of public safety under subsection 2.2aIf the department of public safety determines, upon the receipt of evidence and proof from the fire chief or supervising officer, that the death of a volunteer emergency services provider was the direct and proximate result of a traumatic personal injury incurred in the line of duty as a volunteer, a line of duty death benefit in an amount of one hundred thousand dollars shall be paid in a lump sum to the volunteer emergency services provider’s beneficiary. A line of duty death benefit payable under this subsection shall be in addition to any other death benefit payable to the volunteer emergency services provider.bA line of duty death benefit shall not be payable under this subsection if any of the following applies:1aThe death resulted from stress, strain, occupational illness, or a chronic, progressive, or congenital illness, including but not limited to a disease of the heart, lungs, or respiratory system, unless a traumatic personal injury was a substantial contributing factor to the volunteer emergency services provider’s death.bHowever, if the death was the direct and proximate result of a heart attack or stroke, the volunteer emergency services provider shall be presumed to have died as a result of a traumatic personal injury if the provider engaged in a nonroutine stressful or strenuous physical activity within the scope of the provider’s duties and the death resulted while engaging in that activity, while still on duty after engaging in that activity, or not later than twenty-four hours after engaging in that activity, and the presumption is not overcome by competent medical evidence to the contrary. For purposes of this subparagraph division, “nonroutine stressful or strenuous physical activity” includes but is not limited to nonroutine stressful or strenuous physical law enforcement, fire suppression, rescue, hazardous material response, emergency medical services, prison security, disaster relief, emergency response, and training exercise activities. “Nonroutine stressful or strenuous physical activity” does not include activities of a clerical, administrative, or nonmanual nature.2The death was caused by the intentional misconduct of the volunteer emergency services provider or by such provider’s intent to cause the provider’s own death.3The volunteer emergency services provider was voluntarily intoxicated at the time of death.4The volunteer emergency services provider was performing the provider’s duties in a grossly negligent manner at the time of death.5A beneficiary who would otherwise be entitled to a benefit under this subsection was, through the beneficiary’s actions, a substantial contributing factor to the volunteer emergency services provider’s death.3For purposes of this section, “volunteer emergency services provider” means any of the following:aA volunteer fire fighter as defined in section 85.61.bA person performing the functions of an emergency medical care provider as defined in section 147A.1 who was not paid full-time by the entity for which such services were being performed at the time the incident giving rise to the death occurred.cA reserve peace officer as defined in section 80D.1A.2000 Acts, ch 1232, §97C2001, §100B.112002 Acts, ch 1079, §1, 3; 2003 Acts, ch 145, §286; 2004 Acts, ch 1063, §1; 2006 Acts, ch 1103, §3C2007, §100B.312009 Acts, ch 41, §263; 2010 Acts, ch 1149, §5100B.32Reserved.100B.33Reserved.100B.34Reserved.100B.35Reserved.100B.36Reserved.100B.37Reserved.100B.38Reserved.100B.39Reserved.100B.40Reserved.IVFIRE FIGHTING, EMERGENCY MEDICAL RESPONSE, AND LAW ENFORCEMENT EQUIPMENT DONATION100B.41Donation of fire fighting, emergency medical response, and law enforcement equipment.A fire department, emergency medical services provider, or law enforcement agency may donate used vehicles or equipment to an organization that provides fire response or emergency medical services, or to a law enforcement agency. An entity making a good faith donation of equipment pursuant to this section shall be immune from civil liability from any claim arising from the performance, failure to perform, nature, age, condition, or packaging of any vehicle or equipment used in fire fighting, emergency medical response, or law enforcement.2020 Acts, ch 1027, §1; 2020 Acts, ch 1121, §61, 70100B.42RESERVEDReserved.VVOLUNTEER EMERGENCY SERVICES PROVIDERS — TIRES100B.46Volunteer emergency services providers tires.1For purposes of this section, “volunteer emergency services provider” means any of the following:aA volunteer fire fighter as defined in section 85.61.bAn emergency medical care provider as defined in section 147A.1 who performs, for a municipality as defined in section 100B.21, the functions of a volunteer operator or attendant of an ambulance or rescue squad service, a volunteer paramedic, or a volunteer emergency medical technician.2A municipality, as defined in section 100B.21, may authorize a volunteer emergency services provider who has performed services for the municipality for at least three years and who is currently performing services for the municipality to purchase up to four vehicle tires for one personal vehicle owned by the volunteer emergency services provider every three years under a contract for tires from which the municipality purchases vehicle tires. The volunteer emergency services provider shall pay for any tires purchased under this section, including all applicable taxes and fees.3The authorization by a municipality to purchase tires under this section must be in writing on the municipality’s letterhead and include the volunteer emergency services provider’s name, the number of years the volunteer emergency services provider has performed services for the municipality, the license plate of the personal vehicle authorized for the purchase, and reference the contract under which the municipality purchases vehicle tires. The municipality shall document how many tires each volunteer emergency services provider purchases during the periods specified in this section.2023 Acts, ch 146, §1100B.47Reserved.100B.48Reserved.100B.49Reserved.100B.50Reserved.VILENGTH OF SERVICE AWARD PROGRAMS100B.51Length of service award programs authorization.The governing body of a municipality, as defined in section 100B.21, is authorized to establish a length of service award program for volunteer fire fighters as defined in section 85.61, emergency medical care providers as defined in section 147A.1 who are volunteers, and reserve peace officers as defined in section 80D.1A. The program shall provide length of service awards, as described in section 457(e)(11) of the Internal Revenue Code, to volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers serving a municipality that elects to establish a program. The program shall be designed to treat awards from the program as a tax-deferred benefit under the Internal Revenue Code. The governing body of the municipality shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program. For purposes of this section, “volunteer” means the individual was compensated by the municipality for the individual’s services for less than five thousand dollars per year in the immediately preceding calendar year and in the current calendar year.2025 Acts, ch 124, §1100B.52Length of service award program grant fund appropriation.1A length of service award program grant fund is created in the state treasury under the control of the economic development authority. The fund shall consist of all moneys appropriated to the fund.2Moneys in the length of service award program grant fund are appropriated to the economic development authority for the purpose of providing grants to municipalities that have established a length of service award program as described in section 100B.51 to provide contributions to the program on behalf of participants in the program. The economic development authority shall adopt rules pursuant to chapter 17A establishing a grant application process. The rules must require a municipality to electronically file the grant application with the economic development authority. The process shall provide for an application period beginning August 1 and ending September 30 of each year for a municipality that has established a length of service award program for volunteer fire fighters, volunteer emergency medical care providers, or reserve peace officers of a department with an annual budget under one hundred thousand dollars. For such municipalities, the process shall provide for a match of three dollars for each dollar contributed by the municipality, in an amount not to exceed five hundred dollars per person in the program receiving the grant. For all other municipalities, the process shall provide for an application period beginning September 1 and ending September 30 of each year, and for up to a dollar-for-dollar funding match in an amount not to exceed five hundred dollars per person in the program receiving the grant. If the amount in the fund is insufficient to pay all the eligible grants in a fiscal year, the director of the economic development authority shall prorate the moneys awarded to each municipality. The grant process shall allow a municipality to use moneys received to fund the program from gifts, devises, bequests, or any other source for purposes of providing the funding match required by this subsection.3Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Notwithstanding section 8.33, moneys credited to the fund shall not revert at the close of a fiscal year.2025 Acts, ch 124, §2