Senate
File
615
-
Enrolled
Senate
File
615
AN
ACT
RELATING
TO
STATE
AND
LOCAL
FINANCES
BY
MAKING
APPROPRIATIONS,
PROVIDING
FOR
LEGAL
AND
REGULATORY
RESPONSIBILITIES,
PROVIDING
FOR
OTHER
PROPERLY
RELATED
MATTERS,
AND
INCLUDING
EFFECTIVE
DATE
AND
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
STANDING
APPROPRIATIONS
AND
RELATED
MATTERS
Section
1.
LIMITATIONS
OF
STANDING
APPROPRIATIONS
——
FY
2021-2022.
Notwithstanding
the
standing
appropriation
in
the
following
designated
section
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
the
amount
appropriated
from
the
general
fund
of
the
state
pursuant
to
that
section
for
the
following
designated
purpose
shall
not
exceed
the
following
amount:
For
payment
of
claims
for
nonpublic
school
pupil
transportation
under
section
285.2:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
8,997,091
If
total
approved
claims
for
reimbursement
for
nonpublic
school
pupil
transportation
exceed
the
amount
appropriated
in
accordance
with
this
section,
the
department
of
education
shall
prorate
the
amount
of
each
approved
claim.
Sec.
2.
INSTRUCTIONAL
SUPPORT
STATE
AID
——
FY
2021-2022.
In
lieu
of
the
appropriation
provided
in
section
257.20,
subsection
2,
the
appropriation
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
for
paying
Senate
File
615,
p.
2
instructional
support
state
aid
under
section
257.20
for
the
fiscal
year
is
zero.
Sec.
3.
Section
257.35,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
15A.
Notwithstanding
subsection
1,
and
in
addition
to
the
reduction
applicable
pursuant
to
subsection
2,
the
state
aid
for
area
education
agencies
and
the
portion
of
the
combined
district
cost
calculated
for
these
agencies
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
shall
be
reduced
by
the
department
of
management
by
fifteen
million
dollars.
The
reduction
for
each
area
education
agency
shall
be
prorated
based
on
the
reduction
that
the
agency
received
in
the
fiscal
year
beginning
July
1,
2003.
Sec.
4.
SPECIAL
FUNDS
——
SALARY
ADJUSTMENTS
——
UNAPPROPRIATED
MONEYS
——
FY
2021-2022.
For
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
salary
adjustments
otherwise
provided
may
be
funded
as
determined
by
the
department
of
management,
subject
to
any
applicable
constitutional
limitation,
using
unappropriated
moneys
remaining
in
the
department
of
commerce
revolving
fund,
the
gaming
enforcement
revolving
fund,
the
gaming
regulatory
revolving
fund,
the
primary
road
fund,
the
road
use
tax
fund,
the
fish
and
game
protection
fund,
and
the
Iowa
public
employees’
retirement
fund,
and
in
other
departmental
revolving,
trust,
or
special
funds
for
which
the
general
assembly
has
not
made
an
operating
budget
appropriation.
DIVISION
II
MISCELLANEOUS
APPROPRIATIONS
Sec.
5.
OFFICE
OF
THE
CHIEF
INFORMATION
OFFICER
——
FY
2020-2021.
There
is
appropriated
from
the
general
fund
of
the
state
to
the
office
of
the
chief
information
officer
for
the
fiscal
year
beginning
July
1,
2020,
and
ending
June
30,
2021,
the
following
amount,
or
so
much
thereof
as
is
necessary,
to
be
used
for
the
purposes
designated:
For
implementation
of
a
new
state
central
personnel,
accounting,
and
budget
system:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
23,230,000
Notwithstanding
section
8.33,
moneys
appropriated
in
this
section
that
remain
unencumbered
or
unobligated
at
the
close
of
Senate
File
615,
p.
3
the
fiscal
year
shall
not
revert
but
shall
remain
available
for
expenditure
for
the
purposes
designated
until
the
close
of
the
fiscal
year
that
begins
July
1,
2022.
Sec.
6.
STATE
PUBLIC
DEFENDER
——
FY
2021-2022.
There
is
appropriated
from
the
general
fund
of
the
state
to
the
office
of
the
state
public
defender
of
the
department
of
inspections
and
appeals
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
the
following
amount,
or
so
much
thereof
as
is
necessary,
to
be
used
for
the
purposes
designated:
For
payments
on
behalf
of
eligible
adults
and
juveniles
from
the
indigent
defense
fund,
in
accordance
with
section
815.11:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
200,000
Sec.
7.
EFFECTIVE
DATE.
The
following,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment:
The
section
of
this
division
of
this
Act
appropriating
moneys
to
the
office
of
the
chief
information
officer.
Sec.
8.
CONTINGENT
EFFECTIVE
DATE.
The
following
takes
effect
on
the
effective
date
of
2021
Iowa
Acts,
House
File
743,
if
enacted:
The
section
of
this
division
of
this
Act
appropriating
moneys
to
the
state
public
defender.
DIVISION
III
CORRECTIVE
PROVISIONS
Sec.
9.
Section
15.371,
subsection
7,
paragraph
b,
subparagraph
(3),
if
enacted
by
2021
Iowa
Acts,
Senate
File
619,
section
29,
is
amended
to
read
as
follows:
(3)
If
the
board
approves
an
application,
the
type
and
amount
of
financial
assistance
that
should
to
be
awarded
to
the
applicant.
Sec.
10.
Section
49.73,
subsection
2,
paragraph
b,
as
enacted
by
2021
Iowa
Acts,
Senate
File
413,
section
36,
is
amended
to
read
as
follows:
b.
The
legislative
services
agency
shall
place
on
the
internet
site
of
the
agency
general
assembly
information
regarding
the
opening
and
closing
times
of
polling
places
until
and
including
November
7,
2024.
This
paragraph
is
repealed
effective
July
1,
2025.
Sec.
11.
Section
123.46A,
subsection
2,
paragraph
g,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
766,
section
1,
Senate
File
615,
p.
4
is
amended
to
read
as
follows:
g.
Delivery
of
alcoholic
liquor,
wine,
or
beer
,
or
mixed
drinks
or
cocktails
shall
be
made
by
the
licensee
or
permittee,
the
licensee’s
or
permittee’s
employee,
or
a
third
party,
provided
the
licensee
or
permittee
has
entered
into
a
written
agreement
with
the
third
party
that
authorizes
the
third
party
to
act
as
an
agent
of
the
licensee
or
permittee
for
the
purpose
of
delivering
alcoholic
liquor,
wine,
or
beer
,
or
mixed
drinks
or
cocktails
.
Each
licensee
or
permittee
shall
submit
to
the
division
electronically,
or
in
a
manner
prescribed
by
the
administrator,
a
list
of
names
and
addresses
of
all
third
parties
it
has
authorized
to
act
as
its
agent
for
the
purpose
of
delivering
alcoholic
liquor,
wine,
or
beer
,
or
mixed
drinks
or
cocktails
.
The
licensee
or
permittee
shall
provide
the
division
with
amendments
to
the
list
as
necessary
to
ensure
the
division
possesses
an
accurate,
current
list.
Sec.
12.
Section
123.46A,
subsection
3,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
766,
section
3,
is
amended
to
read
as
follows:
3.
A
violation
of
this
section
or
any
other
provision
of
this
chapter
shall
subject
the
licensee
or
permittee
to
the
penalty
provisions
of
section
123.39
.
If
the
licensee
or
permittee,
an
employee
of
the
licensee
or
permittee,
or
a
person
delivering
alcoholic
liquor,
wine,
or
beer
,
or
mixed
drinks
or
cocktails
for
a
third
party
acting
on
behalf
of
the
licensee
or
permittee
pursuant
to
a
written
agreement
violates
this
section,
the
licensee
or
permittee
shall
not
be
assessed
a
penalty
under
section
123.39
if
the
licensee
or
permittee
establishes
all
of
the
following:
a.
The
violation
was
committed
off
of
the
licensee’s
or
permittee’s
premises
after
the
liquor,
wine,
or
beer
,
or
mixed
drinks
or
cocktails
was
removed
from
the
licensee’s
or
permittee’s
premises
in
fulfillment
of
a
delivery
order.
b.
(1)
If
the
person
who
committed
the
violation
is
an
employee
of
the
licensee
or
permittee,
that
no
other
violation
of
this
section
was
committed
by
any
employee
of
the
licensee
or
permittee
within
the
two-year
period
immediately
preceding
the
date
of
violation.
(2)
If
the
person
who
committed
the
violation
is
a
person
Senate
File
615,
p.
5
delivering
for
a
third
party
acting
on
behalf
of
the
licensee
or
permittee,
that
no
other
violation
of
this
section
was
committed
by
any
person
delivering
for
the
same
third
party
while
the
third
party
was
acting
on
behalf
of
the
licensee
or
permittee
within
the
two-year
period
immediately
preceding
the
date
of
violation.
Sec.
13.
Section
232D.503,
subsection
6,
unnumbered
paragraph
1,
as
enacted
by
2021
Iowa
Acts,
Senate
File
240,
section
22,
is
amended
to
read
as
follows:
If
the
court
orders
termination
of
a
guardianship
established
under
this
chapter
and
the
guardian
has
custody
of
any
assets
of
a
protected
person
who
is
a
minor
or
was
a
minor
at
the
time
of
the
minor’s
death,
the
court
shall
order
delivery
of
the
minors
minor’s
assets
to
the
minor
or
to
a
fiduciary
acting
under
one
or
more
of
the
following:
Sec.
14.
Section
257.16C,
subsection
3,
paragraph
d,
subparagraph
(4),
subparagraph
division
(a),
as
enacted
by
2021
Iowa
Acts,
Senate
File
269,
section
5,
is
amended
to
read
as
follows:
(a)
The
amount
appropriated
to
the
transportation
equity
fund
under
this
paragraph
subparagraph
for
the
immediately
preceding
fiscal
year.
Sec.
15.
Section
321.89,
subsection
3A,
as
enacted
by
2021
Iowa
Acts,
Senate
File
232,
section
2,
is
amended
to
read
as
follows:
3A.
Reclamation
of
abandoned
vehicles.
Prior
to
driving
an
abandoned
vehicle
away
from
the
premises,
a
person
who
received
or
who
is
reclaiming
the
vehicle
of
on
behalf
of
a
person
who
received
notice
under
subsection
3
shall
present
to
the
police
authority
or
private
entity,
as
applicable,
the
person’s
valid
driver’s
license
and
proof
of
financial
liability
coverage
as
provided
in
section
321.20B
.
Sec.
16.
Section
422.11T,
if
enacted
by
2021
Iowa
Acts,
House
File
588,
section
2,
is
amended
to
read
as
follows:
422.11T
Hoover
presidential
library
tax
credit.
The
tax
imposed
under
this
subchapter,
less
the
credits
allowed
under
section
422.12,
shall
be
reduced
by
a
Hoover
presidential
library
tax
credit
authorized
pursuant
to
section
15E.364.
Senate
File
615,
p.
6
Sec.
17.
Section
422.16B,
subsection
1,
paragraph
b,
if
enacted
by
2021
Iowa
Acts,
Senate
File
608,
section
14,
is
amended
to
read
as
follows:
b.
“Pass-through
entity”
includes
any
entity
that
is
a
partnership
or
a
pass-through
entity
as
those
terms
are
defined
in
section
422.25A.
Sec.
18.
Section
425.16,
subsection
1,
as
enacted
by
2021
Iowa
Acts,
House
File
368,
section
15,
is
amended
to
read
as
follows:
1.
In
addition
to
the
homestead
tax
credit
allowed
under
section
425.1,
subsections
1
through
4
,
persons
who
own
or
rent
their
homesteads
and
who
meet
the
qualifications
provided
in
this
subchapter
are
eligible
for
a
property
tax
credit
or
for
property
taxes
due
or
reimbursement
of
rent
constituting
property
taxes
paid.
Sec.
19.
Section
425.18,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
368,
section
17,
is
amended
to
read
as
follows:
425.18
Right
to
file
a
claim.
The
right
to
file
a
claim
for
reimbursement
or
credit
under
this
subchapter
may
be
exercised
by
the
claimant
or
on
behalf
of
a
claimant
by
the
claimant’s
legal
guardian,
spouse,
or
attorney,
or
by
the
executor
or
administrator
of
the
claimant’s
estate.
If
a
claimant
dies
after
having
filed
a
claim
for
reimbursement
for
rent
constituting
property
taxes
paid,
the
amount
of
the
reimbursement
may
be
paid
to
another
member
of
the
household
as
determined
by
the
department
of
of
human
services.
If
the
claimant
was
the
only
member
of
the
household,
the
reimbursement
may
be
paid
to
the
claimant’s
executor
or
administrator,
but
if
neither
is
appointed
and
qualified
within
one
year
from
the
date
of
the
filing
of
the
claim,
the
reimbursement
shall
escheat
to
the
state.
If
a
claimant
dies
after
having
filed
a
claim
for
credit
for
property
taxes
due,
the
amount
of
credit
shall
be
paid
as
if
the
claimant
had
not
died.
Sec.
20.
Section
425.40,
subsection
1,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
368,
section
34,
is
amended
to
read
as
follows:
1.
A
low-income
tax
credit
and
reimbursement
fund
is
Senate
File
615,
p.
7
created.
Within
the
low-income
tax
credit
and
reimbursement
fund,
a
rent
reimbursement
account
is
created
under
the
control
of
the
department
of
human
services
and
a
tax
credit
account
is
created
under
the
control
of
the
department
of
revenue.
Amounts
appropriated
to
the
fund
shall
first
be
credited
to
the
rent
reimbursement
account.
Sec.
21.
Section
455B.175,
subsection
1,
unnumbered
paragraph
1,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
699,
section
91,
is
amended
to
read
as
follows:
If
there
is
substantial
evidence
that
any
person
has
violated
or
is
violating
any
provision
of,
or
any
rule
or
standard
established
or
permit
issued
pursuant
to,
this
part
1
of
subsection
subchapter
III,
chapter
459,
subchapter
III
,
chapter
459A
,
or
chapter
459B
,
then
one
of
the
following
may
apply:
Sec.
22.
Section
455B.307,
subsections
1
and
3,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
699,
section
101,
are
amended
to
read
as
follows:
1.
A
private
agency
or
public
agency
shall
not
dump
or
deposit
or
permit
the
dumping
or
depositing
of
any
solid
waste
at
any
place
other
than
a
sanitary
disposal
project
approved
by
the
director
unless
the
agency
has
been
granted
a
permit
by
the
department
which
allows
the
dumping
or
depositing
of
solid
waste
on
land
owned
or
leased
by
the
agency.
The
department
shall
adopt
rules
regarding
the
permitting
of
this
activity
which
shall
provide
that
the
public
interest
is
best
served,
but
which
may
be
based
upon
criteria
less
stringent
than
those
regulating
a
public
sanitary
disposal
project
provided
that
the
rules
adopted
meet
the
groundwater
protection
goal
specified
in
section
455E.4
.
The
comprehensive
plans
for
these
facilities
may
be
varied
in
consideration
of
the
types
of
sanitary
disposal
practices,
hydrologic
and
geologic
conditions,
construction
and
operations
characteristics,
and
volumes
and
types
of
waste
handled
at
the
disposal
site.
The
director
may
issue
temporary
permits
for
dumping
or
disposal
of
solid
waste
at
disposal
sites
for
which
an
application
for
a
permit
to
operate
a
sanitary
disposal
project
has
been
made
and
which
have
not
met
all
of
the
requirements
of
this
part
1
of
this
subchapter
IV
and
the
rules
adopted
by
the
Senate
File
615,
p.
8
commission
if
a
compliance
schedule
has
been
submitted
by
the
applicant
specifying
how
and
when
the
applicant
will
meet
the
requirements
for
an
operational
sanitary
disposal
project
and
the
director
determines
the
public
interest
will
be
best
served
by
granting
such
temporary
permit.
3.
Any
person
who
violates
any
provision
of
this
part
1
of
this
subchapter
IV
or
any
rule
or
any
order
adopted
or
the
conditions
of
any
permit
or
order
issued
pursuant
to
this
part
1
of
this
subchapter
IV
shall
be
subject
to
a
civil
penalty,
not
to
exceed
five
thousand
dollars
for
each
day
of
such
violation.
Sec.
23.
Section
455B.307A,
subsection
4,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
699,
section
102,
is
amended
to
read
as
follows:
4.
This
section
shall
not
apply
to
the
discarding
of
litter
regulated
under
part
3
of
this
subchapter
IV
,
part
3,
and
local
littering
ordinances.
Sec.
24.
Section
455B.396,
subsection
1,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
699,
section
103,
is
amended
to
read
as
follows:
1.
Liability
to
the
state
under
this
part
4
or
part
5
of
this
subchapter
IV
is
a
debt
to
the
state.
Liability
to
a
political
subdivision
under
this
part
4
of
this
subchapter
IV
is
a
debt
to
the
political
subdivision.
The
debt,
together
with
interest
on
the
debt
at
the
maximum
lawful
rate
of
interest
permitted
pursuant
to
section
535.2,
subsection
3
,
paragraph
“a”
,
from
the
date
costs
and
expenses
are
incurred
by
the
state
or
a
political
subdivision
is
a
lien
on
real
property,
except
single
and
multifamily
residential
property,
on
which
the
department
incurs
costs
and
expenses
creating
a
liability
and
owned
by
the
persons
liable
under
this
part
4
or
part
5.
To
perfect
the
lien,
a
statement
of
claim
describing
the
property
subject
to
the
lien
must
be
filed
within
one
hundred
twenty
days
after
the
incurrence
of
costs
and
expenses
by
the
state
or
a
political
subdivision.
The
statement
shall
be
filed
with,
accepted
by,
and
recorded
by
the
county
recorder
in
the
county
in
which
the
property
subject
to
the
lien
is
located.
The
statement
of
claim
may
be
amended
to
include
subsequent
liabilities.
To
be
effective,
the
statement
of
Senate
File
615,
p.
9
claim
shall
be
amended
and
filed
within
one
hundred
twenty
days
after
the
occurrence
of
the
event
resulting
in
the
amendment.
Sec.
25.
Section
484B.10,
subsection
1,
paragraph
b,
as
enacted
by
2021
Iowa
Acts,
House
File
747,
section
2,
is
amended
to
read
as
follows:
b.
A
game
bird
hunting
preserve
operator
may
apply
for
a
variance
to
extend
the
season
date
beyond
March
31
for
that
preserve
if
the
monthly
precipitation
is
above
average
for
the
county
in
which
the
preserve
is
located
for
at
least
two
months
out
of
the
months
of
January,
February,
and
March
of
that
season.
The
state
climatologist
established
appointed
pursuant
to
section
159.5
shall
provide
official
national
weather
service
and
community
collaborative
rain,
hail
and
snow
network
data
to
the
department
to
determine
whether
a
variance
to
the
established
season
shall
be
granted.
The
department
shall
not
grant
a
variance
to
a
game
bird
preserve
that
extends
the
season
beyond
April
15
of
the
year
for
which
the
variance
is
requested.
A
person
hunting
on
a
game
bird
hunting
preserve
on
a
date
after
March
31
pursuant
to
an
extension
granted
under
this
paragraph
shall
only
hunt
for
and
take
chukars,
quail,
or
rooster
pheasants.
Sec.
26.
Section
602.8107,
subsection
3,
paragraph
b,
subparagraph
(1),
if
enacted
by
2021
Iowa
Acts,
Senate
File
367,
section
4,
is
amended
to
read
as
follows:
(1)
The
department
of
revenue
shall
receive
fifteen
percent
of
each
court
debt
payment
collected
on
cases
assigned
to
the
department
of
revenue
for
collection
to
reflect
the
cost
of
processing
and
the
remaining
eighty-five
percent
of
such
court
debt
collected
shall
be
paid
to
the
clerk
of
the
district
court
for
distribution
under
section
602.8108.
The
department
of
revenue
collection
fee
shall
not
include
the
amount
of
court
debt
collected
for
restitution
involving
pecuniary
damages,
the
victim
compensation
fund,
the
crime
services
surcharge,
the
domestic
and
sexual
abuse
crimes
surcharge,
the
agricultural
surcharge,
or
the
sex
offender
civil
penalty.
Sec.
27.
Section
633F.4,
subsection
2,
as
enacted
by
2021
Iowa
Acts,
Senate
File
240,
section
4,
is
amended
to
read
as
follows:
2.
The
custodial
trustee’s
acceptance
may
be
evidenced
by
a
Senate
File
615,
p.
10
writing
stating
in
substance:
CUSTODIAL
TRUSTEE’S
RECEIPT
AND
ACCEPTANCE
I,
_______
(name
of
custodial
trustee)
acknowledge
receipt
of
the
custodial
trust
property
described
below
or
in
the
attached
instrument
and
accept
the
custodial
trust
as
custodial
trustee
for
__________________
(name
of
beneficiary)
under
the
Iowa
Uniform
Custodial
Trust
Act.
I
undertake
to
administer
and
distribute
the
custodial
trust
property
pursuant
to
the
Iowa
Uniform
Custodial
Trust
Act.
My
obligations
as
custodial
trustee
are
subject
to
the
directions
of
the
beneficiary
unless
the
beneficiary
is
designated
as,
is,
or
becomes
incapacitated.
The
custodial
trust
property
consists
of
_____________________________.
Dated:
_____________________________
(Signature
of
Custodial
Trustee)
Signed:
_____________________________
(signature
of
custodial
trustee)
Sec.
28.
Section
633F.18,
subsection
1,
paragraph
a,
as
enacted
by
2021
Iowa
Acts,
Senate
File
240,
section
18,
is
amended
to
read
as
follows:
a.
The
execution
and
either
delivery
to
the
custodial
trustee
or
recording
of
an
instrument
in
substantially
the
following
form:
TRANSFER
UNDER
THE
IOWA
UNIFORM
CUSTODIAL
TRUST
ACT
I,
__________
(name
of
transferor
or
name
and
representative
capacity
if
a
fiduciary),
transfer
to
__________
(name
of
trustee
other
than
transferor),
as
custodial
trustee
for
__________
(name
of
beneficiary)
as
beneficiary
and
__________
(name
of
distributee)
as
distributee
on
termination
of
the
trust
in
absence
of
direction
by
the
beneficiary
under
the
Iowa
Uniform
Custodial
Trust
Act,
the
following:
__________
(Insert
a
description
of
the
custodial
trust
property
legally
sufficient
to
identify
and
transfer
each
item
of
property).
If
__________
(name
of
trustee
other
than
transferor)
declines
to
serve
or
ceases
to
serve
as
custodial
trustee
for
any
reason,
then
I
designate
__________
(name
of
substitute
or
successor
custodial
trustee)
as
substitute
or
successor
custodial
trustee.
Senate
File
615,
p.
11
Dated:
_______________
Signature:
_____________________
Sec.
29.
Section
724.15,
subsection
3,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
756,
section
2,
is
amended
to
read
as
follows:
3.
An
issuing
officer
who
finds
that
a
person
issued
a
permit
to
acquire
pistols
or
revolvers
under
this
chapter
has
been
arrested
for
a
disqualifying
offense
or
who
is
the
subject
of
proceedings
that
could
lead
to
the
person’s
ineligibility
for
such
permit
,
may
immediately
suspend
such
permit.
An
issuing
officer
proceeding
under
this
subsection
shall
immediately
notify
the
permit
holder
of
the
suspension
by
personal
service
or
certified
mail
on
a
form
prescribed
and
published
by
the
commissioner
of
public
safety
and
the
suspension
shall
become
effective
upon
the
permit
holder’s
receipt
of
such
notice.
If
the
suspension
is
based
on
an
arrest
or
a
proceeding
that
does
not
result
in
a
disqualifying
conviction
or
finding
against
the
permit
holder,
the
issuing
officer
shall
immediately
reinstate
the
permit
upon
receipt
of
proof
of
the
matter’s
final
disposition.
If
the
arrest
leads
to
a
disqualifying
conviction
or
the
proceedings
to
a
disqualifying
finding,
the
issuing
officer
shall
revoke
the
permit.
The
issuing
officer
may
also
revoke
the
permit
of
a
person
whom
the
issuing
officer
later
finds
was
not
qualified
for
such
a
permit
at
the
time
of
issuance
or
whom
the
officer
finds
provided
materially
false
information
on
the
permit
application.
A
person
aggrieved
by
a
suspension
or
revocation
under
this
subsection
may
seek
review
of
the
decision
pursuant
to
section
724.21A
.
Sec.
30.
Section
915.52,
subsection
4A,
if
enacted
by
2021
Iowa
Acts,
House
File
426,
section
5,
is
amended
to
read
as
follows:
NEW
SUBSECTION
.
4A.
An
office,
agency,
or
department
may
satisfy
a
notification
obligation
to
registered
victims
required
by
this
subchapter
through
participation
in
the
kit
tracking
system
established
pursuant
to
section
915.53
to
the
extent
information
is
available
for
dissemination
through
the
kit
tracking
system.
This
section
subsection
shall
not
relieve
a
notification
obligation
under
this
subchapter
due
to
the
Senate
File
615,
p.
12
unavailability
of
information
for
dissemination
through
the
kit
tracking
system.
Sec.
31.
Section
915.53,
subsection
7,
if
enacted
by
2021
Iowa
Acts,
House
File
426,
section
6,
is
amended
to
read
as
follows:
7.
An
office,
agency,
or
department
may
satisfy
a
notification
obligation
to
a
victim
as
required
by
section
915.52
through
participation
in
the
kit
tracking
system
to
the
extent
information
is
available
for
dissemination
through
the
kit
tracking
system.
This
section
subsection
shall
not
relieve
a
notification
obligation
under
this
subchapter
due
to
the
unavailability
of
information
for
dissemination
through
the
kit
tracking
system.
Sec.
32.
2021
Iowa
Acts,
Senate
File
413,
section
74,
subsection
3,
is
amended
to
read
as
follows:
3.
The
section
sections
of
this
Act
amending
section
45.1
.
Sec.
33.
2021
Iowa
Acts,
House
File
848,
section
4,
is
amended
to
read
as
follows:
SEC.
4.
EMERGENCY
RULES.
The
office
of
the
chief
information
officer
may
adopt
emergency
rules
under
section
17A.4,
subsection
3,
and
section
17A.5,
subsection
2,
paragraph
“b”,
to
implement
the
provisions
of
this
Act
and
the
rules
shall
be
effective
immediately
upon
filing
unless
a
later
date
is
specified
in
the
rules,
unless
the
effective
date
of
the
rules
is
delayed
or
the
applicability
of
the
rules
is
suspended
by
the
administrative
rules
review
committee.
Any
rules
adopted
in
accordance
with
this
section
shall
not
take
effect
before
the
rules
are
reviewed
by
the
administrative
rules
review
committee.
The
delay
authority
provided
to
the
administrative
rules
review
committee
under
section
17A.4,
subsection
7,
and
section
17A.8,
subsection
subsections
9
and
10
,
shall
be
applicable
to
a
delay
imposed
under
this
section,
notwithstanding
a
provision
in
those
sections
subsections
making
them
inapplicable
to
section
17A.5,
subsection
2,
paragraph
“b”.
Any
rules
adopted
in
accordance
with
the
provisions
of
this
section
shall
also
be
published
as
a
notice
of
intended
action
as
provided
in
section
17A.4.
Sec.
34.
EFFECTIVE
DATE.
The
following,
being
deemed
of
immediate
importance,
take
effect
upon
enactment:
Senate
File
615,
p.
13
1.
The
section
of
this
division
of
this
Act
amending
section
49.73,
subsection
2,
paragraph
“b”.
2.
The
section
of
this
division
of
this
Act
amending
section
257.16C,
subsection
3,
paragraph
“d”,
subparagraph
(4),
subparagraph
division
(a).
3.
The
section
of
this
division
of
this
Act
amending
section
425.16,
subsection
1.
4.
The
section
of
this
division
of
this
Act
amending
section
425.18.
5.
The
section
of
this
division
of
this
Act
amending
section
425.40,
subsection
1.
6.
The
section
of
this
division
of
this
Act
amending
2021
Iowa
Acts,
Senate
File
413,
section
74,
subsection
3.
7.
The
section
of
this
division
of
this
Act
amending
2021
Iowa
Acts,
House
File
848,
section
4.
Sec.
35.
EFFECTIVE
DATE.
The
following
takes
effect
January
1,
2022:
The
section
of
this
division
of
this
Act
amending
section
602.8107,
subsection
3,
paragraph
“b”,
subparagraph
(1).
Sec.
36.
CONTINGENT
EFFECTIVE
DATE.
The
following
take
effect
on
the
effective
date
of
2021
Iowa
Acts,
House
File
384,
if
enacted:
1.
The
section
of
this
division
of
this
Act
amending
section
123.46A,
subsection
2,
paragraph
“g”.
2.
The
section
of
this
division
of
this
Act
amending
section
123.46A,
subsection
3.
Sec.
37.
RETROACTIVE
APPLICABILITY.
The
following
apply
retroactively
to
March
8,
2021:
1.
The
section
of
this
division
of
this
Act
amending
section
49.73,
subsection
2,
paragraph
“b”.
2.
The
section
of
this
division
of
this
Act
amending
2021
Iowa
Acts,
Senate
File
413,
section
74,
subsection
3.
Sec.
38.
RETROACTIVE
APPLICABILITY.
The
following
applies
retroactively
to
February
23,
2021:
The
section
of
this
division
of
this
Act
amending
section
257.16C,
subsection
3,
paragraph
“d”,
subparagraph
(4),
subparagraph
division
(a).
Sec.
39.
RETROACTIVE
APPLICABILITY.
The
following
apply
retroactively
to
April
12,
2021:
Senate
File
615,
p.
14
1.
The
section
of
this
division
of
this
Act
amending
section
425.16,
subsection
1.
2.
The
section
of
this
division
of
this
Act
amending
section
425.18.
3.
The
section
of
this
division
of
this
Act
amending
section
425.40,
subsection
1.
Sec.
40.
RETROACTIVE
APPLICABILITY.
The
following
applies
retroactively
to
April
28,
2021:
The
section
of
this
division
of
this
Act
amending
2021
Iowa
Acts,
House
File
848,
section
4.
DIVISION
IV
STATE
CHILD
CARE
ASSISTANCE
Sec.
41.
Section
237A.14,
subsection
3,
if
enacted
by
2021
Iowa
Acts,
House
File
302,
section
1,
is
amended
to
read
as
follows:
3.
Child
care
provider
reimbursement
rates
under
the
graduated
eligibility
phase-out
program
shall
be
the
same
rates
as
the
child
care
provider
reimbursement
rates
in
effect
on
July
1,
2021
.
DIVISION
V
AMUSEMENT
RIDE
ATTENDANTS
Sec.
42.
2021
Iowa
Acts,
House
File
558,
is
amended
by
adding
the
following
new
section:
NEW
SECTION
.
SEC.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
43.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
44.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
April
30,
2021.
DIVISION
VI
FUNERAL
DIRECTOR
REIMBURSEMENT
Sec.
45.
Section
331.802,
subsection
9,
as
enacted
by
2021
Iowa
Acts,
Senate
File
307,
section
4,
is
amended
to
read
as
follows:
9.
If
an
autopsy
is
ordered
under
this
section,
the
county
shall
reimburse
the
funeral
director
for
all
costs
associated
with
the
transportation
of
the
body
to
and
from
the
facility
performing
the
autopsy
at
a
rate
equivalent
to
the
rate
of
reimbursement
allowed
under
the
standard
mileage
rate
method
Senate
File
615,
p.
15
for
computation
of
business
expenses
pursuant
to
the
Internal
Revenue
Code
at
the
time
the
transportation
occurs
plus
any
other
associated
fees
.
DIVISION
VII
GAMBLING
Sec.
46.
Section
99F.7,
subsection
7,
Code
2021,
is
amended
to
read
as
follows:
7.
It
is
the
intent
of
the
general
assembly
that
employees
be
paid
at
least
twenty-five
percent
above
the
federal
minimum
wage
level
in
effect
on
December
31,
2020
.
Sec.
47.
Section
99F.10,
subsection
4,
paragraph
a,
Code
2021,
as
amended
by
2021
Iowa
Acts,
House
File
861,
section
26,
if
enacted,
is
amended
to
read
as
follows:
a.
In
determining
the
license
fees
and
state
regulatory
fees
to
be
charged
as
provided
under
section
99F.4
and
this
section
,
the
commission
shall
use
as
the
basis
for
determining
the
amount
of
revenue
to
be
raised
from
the
license
fees
and
regulatory
fees
the
amount
appropriated
to
the
commission
plus
the
cost
of
salaries
for
no
more
than
three
special
agents
for
each
excursion
gambling
boat
or
gambling
structure
as
assigned
pursuant
to
the
provisions
of
section
80.25A,
plus
any
direct
and
indirect
support
costs
for
the
division
of
criminal
investigation’s
duties
pursuant
to
chapters
99D,
99E,
and
99F,
and
section
80.25A.
DIVISION
VIII
CHIEF
INFORMATION
OFFICER
——
POWERS
AND
DUTIES
Sec.
48.
Section
8B.4,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
Appoint
a
chief
financial
officer
and
all
information
technology
staff
deemed
necessary
for
the
administration
of
the
office’s
functions
as
provided
in
this
chapter
.
For
employees
of
the
office,
employment
shall
be
consistent
with
chapter
8A,
subchapter
IV
.
DIVISION
IX
EMERGENCY
MEDICAL
SERVICES
DISTRICTS
Sec.
49.
Section
357F.8,
Code
2021,
is
amended
to
read
as
follows:
357F.8
Election
on
proposed
levy
and
candidates
for
trustees.
1.
When
a
preliminary
plat
has
been
approved
by
the
board,
Senate
File
615,
p.
16
an
election
shall
be
held
within
the
district
within
sixty
days
to
approve
or
disapprove
the
levy
of
a
an
initial
tax
of
not
more
than
one
dollar
per
thousand
dollars
of
assessed
value
on
all
the
taxable
property
within
the
district
and
to
choose
candidates
for
the
offices
of
trustees
of
the
district.
The
ballot
shall
set
out
the
reason
for
the
tax
and
the
amount
needed.
The
tax
shall
be
set
to
raise
only
the
amount
needed.
Notice
of
the
election,
including
the
time
and
place
of
holding
the
election,
shall
be
given
as
provided
in
section
357F.4
.
The
vote
shall
be
by
ballot
which
shall
state
clearly
the
proposition
to
be
voted
upon
and
any
registered
voter
residing
within
the
district
at
the
time
of
the
election
may
vote.
It
is
not
mandatory
for
the
county
commissioner
of
elections
to
conduct
elections
held
pursuant
to
this
chapter
,
but
the
elections
shall
be
conducted
in
accordance
with
chapter
49
where
not
in
conflict
with
this
chapter
.
Judges
shall
be
appointed
to
serve
without
pay
by
the
board
from
among
the
registered
voters
of
the
district
to
be
in
charge
of
the
election.
The
proposition
is
approved
if
sixty
percent
of
those
voting
on
the
proposition
vote
in
favor
of
it.
2.
a.
If
the
tax
authorized
under
subsection
1
is
insufficient
to
provide
the
services
authorized
under
this
chapter,
the
trustees
may
levy
an
additional
annual
tax,
at
a
rate
necessary
to
provide
the
authorized
services,
if
such
authority
for
an
additional
tax
is
approved
at
election
held
separately
and
after
the
election
held
under
subsection
1.
b.
By
resolution,
the
board
may
submit
to
the
registered
voters
of
the
district
the
proposition
of
levying
the
additional
annual
tax
according
to
the
election
procedures
under
subsection
1.
c.
(1)
After
adoption
of
the
resolution
under
paragraph
“b”
,
the
board
of
trustees
shall
coordinate
efforts
with
the
local
emergency
medical
services
agencies
to
establish
a
district
advisory
council
to
assist
in
researching
and
assessing
the
service
needs
of
the
district
and
guiding
implementation
of
services
in
the
district
within
a
council
structure.
(2)
The
advisory
council
established
under
subparagraph
(1)
shall
recommend
to
the
board
of
trustees
an
amount
of
funding
Senate
File
615,
p.
17
to
be
specified
on
the
ballot
for
the
election
held
under
this
subsection
2
and
shall
annually
assess
and
review
the
emergency
medical
services
needs
of
the
district
and
shall
include
the
results
of
such
review
and
assessment
in
an
annual
report
filed
with
the
board
of
trustees.
The
annual
report
shall
be
publicly
available
upon
filing
with
the
board
of
trustees.
The
board
of
trustees
shall
receive
public
comment
regarding
the
report
at
one
or
more
meetings
of
the
board
of
trustees.
Any
meeting
of
the
board
of
trustees
at
which
public
comment
on
the
annual
report
is
heard
shall
be
at
least
fourteen
days
following
the
date
the
annual
report
is
filed
with
the
board
of
trustees.
d.
The
proposition
is
adopted
if
a
majority
of
those
voting
on
the
proposition
at
the
election
approves
it.
If
the
proposition
is
approved
at
election,
the
trustees
may
impose
the
additional
annual
tax
beginning
with
the
fiscal
year
beginning
July
1
following
the
election
at
which
the
proposition
was
approved.
The
proposition
is
not
affected
by
a
change
in
the
boundaries
of
the
district.
e.
Discontinuance
of
the
authority
to
impose
an
additional
tax
under
this
chapter
shall
be
by
petition
and
election.
Upon
petition
of
twenty-five
percent
of
the
resident
eligible
electors,
the
board
of
trustees
shall
submit
to
the
voters
of
the
district
the
question
of
whether
to
discontinue
the
authority
to
impose
the
additional
tax
according
to
the
election
procedures
under
subsection
1.
If
a
majority
of
those
voting
on
the
question
of
discontinuance
of
the
trustees’
authority
to
impose
the
tax
favors
discontinuance,
the
trustees
shall
not
impose
the
additional
tax
for
any
fiscal
year
beginning
after
the
election
approving
the
discontinuance,
unless
imposition
is
subsequently
again
authorized
at
election.
Following
discontinuance
of
the
authority
to
impose
the
additional
tax,
authority
to
reimpose
the
additional
tax
requires
approval
in
accordance
with
this
subsection.
Sec.
50.
Section
357F.10,
Code
2021,
is
amended
to
read
as
follows:
357F.10
Trustees’
powers.
The
trustees
may
purchase,
own,
rent,
or
maintain
emergency
medical
services
apparatus
or
equipment
within
the
state
or
Senate
File
615,
p.
18
outside
the
territorial
jurisdiction
and
boundary
limits
of
this
state,
provide
housing
for
such
apparatus
and
equipment,
provide
emergency
medical
service
and
facilities,
and
may
certify
for
levy
an
annual
tax
taxes
as
provided
in
section
357F.8
.
The
trustees
may
purchase
material,
employ
emergency
medical
service
and
other
personnel,
and
may
perform
all
other
acts
necessary
to
properly
maintain
and
operate
the
district.
The
trustees
may
contract
with
any
city
or
county
or
public
or
private
agency
under
chapter
28E
for
the
purpose
of
providing
emergency
medical
services
under
this
chapter
.
The
trustees
are
allowed
necessary
expenses
in
the
discharge
of
their
duties,
but
they
shall
not
receive
a
salary.
Sec.
51.
Section
357F.11,
Code
2021,
is
amended
to
read
as
follows:
357F.11
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357F.8
,
and
the
same
a
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
Sec.
52.
Section
357G.8,
Code
2021,
is
amended
to
read
as
follows:
357G.8
Election
on
proposed
levy
and
candidates
for
trustees.
1.
When
a
preliminary
plat
has
been
approved
by
the
council,
an
election
shall
be
held
within
the
district
within
sixty
days
to
approve
or
disapprove
the
levy
of
a
an
initial
tax
of
not
more
than
one
dollar
per
thousand
dollars
of
assessed
value
on
all
the
taxable
property
within
the
district
and
to
choose
candidates
for
the
offices
of
trustees
of
the
district.
The
ballot
shall
set
out
the
reason
for
the
tax
and
the
amount
needed.
The
tax
shall
be
set
to
raise
only
the
amount
needed.
Notice
of
the
election,
including
the
time
and
place
of
holding
the
election,
shall
be
given
as
provided
in
Senate
File
615,
p.
19
section
357G.4
.
The
vote
shall
be
by
ballot
which
shall
state
clearly
the
proposition
to
be
voted
upon
and
any
registered
voter
residing
within
the
district
at
the
time
of
the
election
may
vote.
It
is
not
mandatory
for
the
county
commissioner
of
elections
to
conduct
elections
held
pursuant
to
this
chapter
,
but
the
elections
shall
be
conducted
in
accordance
with
chapter
49
where
not
in
conflict
with
this
chapter
.
Judges
shall
be
appointed
to
serve
without
pay
by
the
council
from
among
the
registered
voters
of
the
district
to
be
in
charge
of
the
election.
The
proposition
is
approved
if
sixty
percent
of
those
voting
on
the
proposition
vote
in
favor
of
it.
2.
a.
If
the
tax
authorized
under
subsection
1
is
insufficient
to
provide
the
services
authorized
under
this
chapter,
the
trustees
may
levy
an
additional
annual
tax,
at
a
rate
necessary
to
provide
the
authorized
services,
if
such
authority
for
an
additional
tax
is
approved
at
election
held
separately
and
after
the
election
held
under
subsection
1.
b.
By
resolution,
the
council
may
submit
to
the
registered
voters
of
the
district
the
proposition
of
levying
the
additional
annual
tax
according
to
the
election
procedures
under
subsection
1.
c.
(1)
After
adoption
of
the
resolution
under
paragraph
“b”
,
the
board
of
trustees
shall
coordinate
efforts
with
the
local
emergency
medical
services
agencies
to
establish
a
district
advisory
council
to
assist
in
researching
and
assessing
the
service
needs
of
the
district
and
guiding
implementation
of
services
in
the
district
within
a
council
structure.
(2)
The
district
advisory
council
established
under
subparagraph
(1)
shall
recommend
to
the
board
of
trustees
an
amount
of
funding
to
be
specified
on
the
ballot
for
the
election
held
under
this
subsection
2
and
shall
annually
assess
and
review
the
emergency
medical
services
needs
of
the
district
and
shall
include
the
results
of
such
review
and
assessment
in
an
annual
report
filed
with
the
board
of
trustees.
The
annual
report
shall
be
publicly
available
upon
filing
with
the
board
of
trustees.
The
board
of
trustees
shall
receive
public
comment
regarding
the
report
at
one
or
more
meetings
of
the
board
of
trustees.
Any
meeting
of
the
board
of
trustees
at
Senate
File
615,
p.
20
which
public
comment
on
the
annual
report
is
heard
shall
be
at
least
fourteen
days
following
the
date
the
annual
report
is
filed
with
the
board
of
trustees.
d.
The
proposition
is
adopted
if
a
majority
of
those
voting
on
the
proposition
at
the
election
approves
it.
If
the
proposition
is
approved
at
election,
the
trustees
may
impose
the
additional
annual
tax
beginning
with
the
fiscal
year
beginning
July
1
following
the
election
at
which
the
proposition
was
approved.
The
proposition
is
not
affected
by
a
change
in
the
boundaries
of
the
district.
e.
Discontinuance
of
the
authority
to
impose
an
additional
tax
under
this
chapter
shall
be
by
petition
and
election.
Upon
petition
of
twenty-five
percent
of
the
resident
eligible
electors,
the
board
of
trustees
shall
submit
to
the
voters
of
the
district
the
question
of
whether
to
discontinue
the
authority
to
impose
the
additional
tax
according
to
the
election
procedures
under
subsection
1.
If
a
majority
of
those
voting
on
the
question
of
discontinuance
of
the
trustees’
authority
to
impose
the
tax
favors
discontinuance,
the
trustees
shall
not
impose
the
additional
tax
for
any
fiscal
year
beginning
after
the
election
approving
the
discontinuance,
unless
imposition
is
subsequently
again
authorized
at
election.
Following
discontinuance
of
the
authority
to
impose
the
additional
tax,
authority
to
reimpose
the
additional
tax
requires
approval
in
accordance
with
this
subsection.
Sec.
53.
Section
357G.10,
Code
2021,
is
amended
to
read
as
follows:
357G.10
Trustees’
powers.
The
trustees
may
purchase,
own,
rent,
or
maintain
emergency
medical
services
apparatus
or
equipment
within
the
state
or
outside
the
territorial
jurisdiction
and
boundary
limits
of
this
state,
provide
housing
for
such
apparatus
and
equipment,
provide
emergency
medical
service
and
facilities,
and
may
certify
for
levy
an
annual
tax
taxes
as
provided
in
section
357G.8
.
The
trustees
may
purchase
material,
employ
emergency
medical
service
and
other
personnel,
and
may
perform
all
other
acts
necessary
to
properly
maintain
and
operate
the
district.
The
trustees
may
contract
with
any
other
city
or
county
or
public
or
private
agency
under
chapter
28E
for
the
purpose
of
Senate
File
615,
p.
21
providing
emergency
medical
services
under
this
chapter
.
The
trustees
are
allowed
necessary
expenses
in
the
discharge
of
their
duties,
but
they
shall
not
receive
a
salary.
Sec.
54.
Section
357G.11,
Code
2021,
is
amended
to
read
as
follows:
357G.11
Bonds
in
anticipation
of
revenue.
A
district
may
anticipate
the
collection
of
taxes
by
the
levy
authorized
in
this
chapter
,
and
to
carry
out
the
purposes
of
this
chapter
may
issue
bonds
payable
in
not
more
than
ten
equal
installments
with
the
rate
of
interest
not
exceeding
that
permitted
by
chapter
74A
.
An
indebtedness
shall
not
be
incurred
under
this
chapter
until
authorized
by
an
election.
The
election
shall
be
held
and
notice
given
in
the
same
manner
as
provided
in
section
357G.8
,
and
the
same
a
sixty
percent
vote
shall
be
necessary
to
authorize
indebtedness.
Both
propositions
may
be
submitted
to
the
voters
at
the
same
election.
DIVISION
X
OPTIONAL
TAXES
FOR
EMERGENCY
MEDICAL
SERVICES
Sec.
55.
Section
422D.1,
Code
2021,
is
amended
to
read
as
follows:
422D.1
Authorization
——
election
——
imposition
and
repeal
——
use
of
revenues.
1.
a.
A
Upon
adoption
of
a
resolution
declaring
emergency
medical
services
to
be
an
essential
county
service
under
subsection
1A,
and
subject
to
the
limitations
of
this
chapter,
a
county
board
of
supervisors
may
offer
for
voter
approval
the
authorization
to
impose
any
of
the
following
taxes
or
a
combination
of
the
following
taxes:
(1)
Local
option
income
surtax.
(2)
An
ad
valorem
property
tax
not
to
exceed
seventy-five
cents
per
one
thousand
dollars
of
assessed
value
on
all
taxable
property
within
the
county
.
b.
Revenues
generated
from
these
taxes
shall
be
used
for
emergency
medical
services
as
provided
in
section
422D.6
.
1A.
a.
To
be
effective,
the
resolution
declaring
emergency
medical
services
to
be
an
essential
service
shall
be
considered
and
voted
on
for
approval
at
two
meetings
of
the
board
prior
to
the
meeting
at
which
the
resolution
is
to
be
finally
approved
Senate
File
615,
p.
22
by
a
majority
of
the
board
by
recorded
vote,
as
defined
in
section
331.101.
Notice
of
the
first
meeting
of
the
board
at
which
the
resolution
is
considered
and
voted
on
shall
be
published
not
less
than
sixty
days
prior
to
the
date
of
the
meeting
in
one
or
more
newspapers
that
meet
the
requirements
of
section
618.14.
The
board
shall
not
suspend
or
waive
the
requirements
for
approval
of
the
resolution
or
approval
of
the
imposition
of
a
tax
under
this
chapter.
b.
Each
county
for
which
a
resolution
has
been
adopted
under
this
subsection
shall
coordinate
efforts
with
the
local
emergency
medical
services
agencies
to
establish
a
county
emergency
medical
services
system
advisory
council
to
assist
in
researching
and
assessing
the
service
needs
of
the
county
and
guiding
implementation
of
services
in
the
county
within
a
council
structure.
c.
The
county
emergency
medical
services
system
advisory
council
established
under
paragraph
“b”
shall
recommend
to
the
board
of
supervisors
an
amount
of
funding
to
be
specified
on
the
ballot,
and
if
one
or
more
of
the
taxes
are
approved
at
election,
shall
annually
assess
and
review
the
emergency
medical
services
needs
of
the
county,
and
shall
include
the
results
of
such
review
and
assessment
in
an
annual
report
filed
with
the
board
of
supervisors.
The
annual
report
shall
be
publicly
available
upon
filing
with
the
board
of
supervisors.
The
board
of
supervisors
shall
receive
public
comment
regarding
the
report
at
one
or
more
meetings
of
the
board
of
supervisors.
Any
meeting
of
the
board
of
supervisors
at
which
public
comment
on
the
annual
report
is
heard
shall
be
at
least
fourteen
days
following
the
date
the
annual
report
is
filed
with
the
board
of
supervisors.
d.
A
resolution
declaring
emergency
medical
services
to
be
an
essential
service
shall
be
deemed
void
if
the
proposition
to
impose
the
taxes
fails
at
election,
authority
to
impose
the
taxes
expires,
or
if
discontinuance
of
the
authority
to
impose
the
tax
is
approved
at
election
under
subsection
4.
2.
a.
The
taxes
for
emergency
medical
services
shall
only
be
imposed
after
an
election
at
which
a
majority
sixty
percent
of
those
voting
on
the
question
of
imposing
the
tax
or
combination
of
taxes
specified
in
subsection
1
,
paragraph
Senate
File
615,
p.
23
“a”
,
subparagraph
(1)
or
(2),
vote
in
favor
of
the
question.
However,
the
tax
or
combination
of
taxes
specified
in
subsection
1
shall
not
be
imposed
on
property
within
or
on
residents
of
a
benefited
emergency
medical
services
district
under
chapter
357F
.
The
question
of
imposing
the
tax
or
combination
of
the
taxes
may
be
submitted
at
the
regular
city
election,
a
special
election,
or
the
general
election.
Notice
of
the
question
shall
be
provided
by
publication
at
least
sixty
days
before
the
time
of
the
election
and
shall
identify
the
tax
or
combination
of
taxes
and
the
rate
or
rates,
as
applicable.
If
a
majority
sixty
percent
of
those
voting
on
the
question
approve
the
imposition
of
the
tax
or
combination
of
taxes,
the
tax
or
combination
of
taxes
shall
may
be
imposed
as
follows:
(1)
A
local
option
income
surtax
shall
may
be
imposed
for
tax
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
which
the
favorable
election
was
held
following
the
date
the
ordinance
is
filed
with
the
director
of
revenue
under
section
422D.3,
subsection
3
.
(2)
An
ad
valorem
property
tax
shall
may
be
imposed
for
the
property
taxes
due
and
payable
in
fiscal
year
years
beginning
after
the
fiscal
year
in
which
the
election
was
held.
b.
Before
a
county
imposes
an
income
surtax
as
specified
in
subsection
1
,
paragraph
“a”
,
subparagraph
(1),
a
benefited
emergency
medical
services
district
in
the
county
shall
be
dissolved,
and
the
county
shall
be
liable
for
the
outstanding
obligations
of
the
benefited
district.
If
the
benefited
district
extends
into
more
than
one
county,
the
county
imposing
the
income
surtax
shall
be
liable
for
only
that
portion
of
the
obligations
relating
to
the
portion
of
the
benefited
district
in
the
county.
3.
Revenues
received
by
the
county
from
the
taxes
imposed
under
this
chapter
shall
be
deposited
into
the
emergency
medical
services
trust
fund
created
pursuant
to
section
422D.6
and
shall
be
used
as
provided
in
that
section.
4.
Any
For
a
county
that
is
not
one
of
the
eleven
most
populous
counties
in
the
state,
as
determined
by
the
latest
preceding
certified
federal
census
or
the
latest
applicable
population
estimate
issued
by
the
United
States
census
bureau,
whichever
is
most
recent,
any
tax
or
combination
of
taxes
Senate
File
615,
p.
24
imposed
shall
be
for
a
maximum
period
of
five
fifteen
years.
For
a
county
that
is
one
of
the
eleven
most
populous
counties
in
the
state,
as
determined
by
the
latest
preceding
certified
federal
census
or
the
latest
applicable
population
estimate
issued
by
the
United
States
census
bureau,
whichever
is
most
recent,
any
tax
or
combination
of
taxes
imposed
shall
be
for
a
maximum
period
of
ten
years.
Discontinuance
of
the
authority
to
impose
a
tax
under
this
chapter
prior
to
the
expiration
of
the
period
of
years
for
which
the
tax
is
approved
shall
be
by
petition
and
election.
Upon
receipt
of
a
petition
signed
by
eligible
electors
of
the
county
equal
in
number
to
at
least
twenty-five
percent
of
the
votes
cast
in
the
county
for
the
office
of
president
of
the
United
States
or
governor
at
the
last
preceding
general
election
or
five
thousand,
whichever
is
less,
the
board
of
supervisors
shall
direct
the
county
commissioner
of
elections
to
submit
to
the
voters
of
the
county
the
question
of
whether
to
discontinue
the
authority
to
impose
one
or
more
of
the
taxes
under
this
chapter.
If
a
majority
of
those
voting
on
the
question
of
discontinuance
of
the
board’s
authority
to
impose
the
tax
favors
discontinuance,
the
board
shall
not
impose
the
property
tax
for
any
fiscal
year
beginning
after
the
election
approving
the
discontinuance
and
shall
not
impose
the
income
surtax
for
any
tax
year
beginning
after
the
election
approving
the
discontinuance
unless
imposition
is
subsequently
again
authorized
at
election.
Following
expiration
or
discontinuance
of
the
authority
to
impose
the
taxes
under
this
chapter,
authority
to
reimpose
the
taxes
requires
approval
in
accordance
with
this
section.
Sec.
56.
Section
422D.2,
Code
2021,
is
amended
to
read
as
follows:
422D.2
Local
income
surtax.
A
county
may
impose
by
ordinance
a
local
income
surtax
as
provided
in
section
422D.1
at
the
rate
set
by
the
board
of
supervisors,
of
up
to
one
percent,
on
the
state
individual
income
tax
of
each
individual
residing
in
the
county
at
the
end
of
the
individual’s
applicable
tax
year.
However,
the
cumulative
total
of
the
percents
of
income
surtax
imposed
on
any
taxpayer
in
the
county
shall
not
exceed
twenty
percent.
The
reason
for
imposing
the
surtax
and
the
amount
needed
,
as
Senate
File
615,
p.
25
determined
by
the
board
of
supervisors
after
recommendation
of
the
county
emergency
medical
services
system
advisory
council,
shall
be
set
out
on
the
ballot
and
in
the
ordinance.
The
surtax
rate
shall
be
set
to
raise
only
the
amount
needed.
For
purposes
of
this
section
,
“state
individual
income
tax”
means
the
tax
computed
under
section
422.5
,
less
the
amounts
of
nonrefundable
credits
allowed
under
chapter
422,
subchapter
II
.
Sec.
57.
Section
422D.3,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
A
local
income
surtax
shall
may
be
imposed
for
tax
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
which
the
favorable
election
was
held
for
tax
years
beginning
on
or
after
January
1
following
the
date
the
ordinance
is
filed
with
the
director
of
revenue
under
subsection
3
,
and
is
repealed
as
provided
in
section
422D.1,
subsection
4
,
as
of
December
31
for
tax
years
beginning
after
December
31
.
Sec.
58.
Section
422D.5,
Code
2021,
is
amended
to
read
as
follows:
422D.5
Property
tax
levy.
A
county
may
levy
an
emergency
medical
services
tax
at
the
rate
set
by
the
board
of
supervisors
subject
to
the
limitation
under
section
422D.1,
subsection
1,
paragraph
“a”
,
subparagraph
(2),
and
approved
at
the
election
as
provided
in
section
422D.1
,
on
all
taxable
property
in
the
county
for
fiscal
years
beginning
with
property
taxes
due
and
payable
in
the
fiscal
year
beginning
after
the
fiscal
year
in
which
the
favorable
election
was
held.
The
reason
for
imposing
the
tax
and
the
amount
needed
,
as
determined
by
the
board
of
supervisors
after
recommendation
of
the
county
emergency
medical
services
system
advisory
council,
shall
be
set
out
on
the
ballot.
The
rate
shall
be
set
so
as
to
raise
only
the
amount
needed.
The
levy
is
repealed
for
subsequent
fiscal
years
as
provided
in
section
422D.1,
subsection
4
.
Sec.
59.
Section
422D.6,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
A
county
authorized
to
impose
a
tax
under
this
chapter
shall
establish
an
emergency
medical
services
trust
fund
into
which
revenues
received
from
the
taxes
imposed
shall
be
deposited.
Moneys
in
the
trust
fund
shall
be
used
for
Senate
File
615,
p.
26
emergency
medical
services.
In
addition,
moneys
in
the
fund
may
be
used
for
the
purpose
of
matching
federal
or
state
funds
for
education
and
training
related
to
emergency
medical
services.
Moneys
remaining
in
the
fund
following
expiration
or
discontinuance
of
the
authority
to
impose
the
taxes
as
provided
in
section
422D.1,
subsection
4,
shall
remain
in
the
fund
and
may
be
expended
for
the
purposes
specified
in
this
section.
Sec.
60.
IMPLEMENTATION.
This
division
of
this
Act
shall
not
affect
the
imposition
and
collection
of
taxes
under
chapter
422D
in
effect
on
July
1,
2021,
and
such
taxes
shall
continue
to
be
imposed
and
administered
until
the
period
of
authority
to
impose
such
taxes
in
effect
immediately
prior
to
July
1,
2021,
expires.
DIVISION
XI
EMERGENCY
MEDICAL
SERVICE
TRAINING
PROGRAMS
Sec.
61.
Section
147A.1,
subsection
13,
Code
2021,
is
amended
to
read
as
follows:
13.
“Training
program”
means
an
Iowa
college
approved
by
the
higher
learning
commission
,
or
an
Iowa
hospital
authorized
by
the
department
,
or
a
medical
care
ambulance
service
or
nontransport
service
that
has
received
authorization
from
the
department
to
conduct
emergency
medical
care
services
training.
Sec.
62.
Section
147A.17,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
An
Iowa
college
approved
by
the
higher
learning
commission
,
or
an
Iowa
hospital
in
this
state
,
or
a
medical
care
ambulance
service
or
nontransport
service
that
desires
to
provide
emergency
medical
care
services
training
leading
to
certification
as
an
emergency
medical
care
provider
shall
apply
to
the
department
for
authorization
to
establish
a
training
program.
Sec.
63.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
XII
LOCAL
OPTION
SALES
TAX
REVENUE
Sec.
64.
Section
423B.7,
subsection
7,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
Subject
to
the
requirement
of
paragraph
“b”
,
local
sales
and
services
tax
moneys
received
by
a
city
or
county
Senate
File
615,
p.
27
may
be
expended
for
any
lawful
purpose
of
the
city
or
county
,
including
but
not
limited
to
expenses
related
to
providing
emergency
medical
services
within
the
applicable
city
or
county
.
______________________________
JAKE
CHAPMAN
President
of
the
Senate
______________________________
PAT
GRASSLEY
Speaker
of
the
House
I
hereby
certify
that
this
bill
originated
in
the
Senate
and
is
known
as
Senate
File
615,
Eighty-ninth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2021
______________________________
KIM
REYNOLDS
Governor