Senate
File
619
-
Enrolled
Senate
File
619
AN
ACT
RELATING
TO
STATE
AND
LOCAL
REVENUE
AND
FINANCE
BY
MODIFYING
FUTURE
TAX
CONTINGENCIES,
THE
STATE
INHERITANCE
TAX,
THE
SALES
AND
USE
TAX
RELATING
TO
FOOD
BANKS,
THE
TAX
ON
PROMOTIONAL
PLAY
RECEIPTS,
MENTAL
HEALTH
AND
DISABILITY
SERVICES
FUNDING,
SCHOOL
DISTRICT
FUNDING,
COMMERCIAL
AND
INDUSTRIAL
PROPERTY
TAX
REPLACEMENT
PAYMENTS,
PROVIDING
FOR
HOUSING
INCENTIVES,
PROVIDING
FOR
OTHER
PROPERLY
RELATED
MATTERS,
MAKING
APPROPRIATIONS,
AND
INCLUDING
EFFECTIVE
DATE,
APPLICABILITY,
AND
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
FUTURE
TAX
CONTINGENCIES
Section
1.
2018
Iowa
Acts,
chapter
1161,
section
133,
is
amended
by
striking
the
section
and
inserting
in
lieu
thereof
the
following:
SEC.
133.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
January
1,
2023.
DIVISION
II
CHILD
DEPENDENT
AND
DEVELOPMENT
TAX
CREDITS
Sec.
2.
Section
422.12C,
subsection
1,
paragraphs
f
and
g,
Code
2021,
are
amended
to
read
as
follows:
f.
For
a
taxpayer
with
net
income
of
forty
thousand
dollars
or
more
but
less
than
forty-five
ninety
thousand
dollars,
thirty
percent.
Senate
File
619,
p.
2
g.
For
a
taxpayer
with
net
income
of
forty-five
ninety
thousand
dollars
or
more,
zero
percent.
Sec.
3.
Section
422.12C,
subsection
2,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
The
taxes
imposed
under
this
subchapter
,
less
the
amounts
of
nonrefundable
credits
allowed
under
this
subchapter
,
may
be
reduced
by
an
early
childhood
development
tax
credit
equal
to
twenty-five
percent
of
the
first
one
thousand
dollars
which
the
taxpayer
has
paid
to
others
for
each
dependent,
as
defined
in
the
Internal
Revenue
Code,
ages
three
through
five
for
early
childhood
development
expenses.
In
determining
the
amount
of
early
childhood
development
expenses
for
the
tax
year
beginning
in
the
2006
calendar
year
only,
such
expenses
paid
during
November
and
December
of
the
previous
tax
year
shall
be
considered
paid
in
the
tax
year
for
which
the
tax
credit
is
claimed.
This
credit
is
available
to
a
taxpayer
whose
net
income
is
less
than
forty-five
ninety
thousand
dollars.
If
the
early
childhood
development
tax
credit
is
claimed
for
a
tax
year,
the
taxpayer
and
the
taxpayer’s
spouse
shall
not
claim
the
child
and
dependent
care
credit
under
subsection
1
.
Sec.
4.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
tax
years
beginning
on
or
after
January
1,
2021.
DIVISION
III
COVID-19
RELATED
GRANTS
——
TAXATION
Sec.
5.
Section
422.7,
subsection
62,
Code
2021,
is
amended
to
read
as
follows:
62.
a.
Subtract,
to
the
extent
included,
the
amount
of
any
financial
assistance
qualifying
COVID-19
grant
provided
to
an
eligible
small
issued
to
an
individual
or
business
by
the
economic
development
authority
under
the
Iowa
small
business
relief
grant
program
created
during
calendar
year
2020
to
provide
financial
assistance
to
eligible
small
businesses
economically
impacted
by
the
COVID-19
pandemic
,
the
Iowa
finance
authority,
or
the
department
of
agriculture
and
land
stewardship
.
b.
For
purposes
of
this
subsection,
“qualifying
COVID-19
grant”
includes
any
grant
that
was
issued
between
March
17,
2020,
and
December
31,
2021,
identified
by
the
department
Senate
File
619,
p.
3
by
rule
under
a
grant
program
created
to
primarily
provide
COVID-19
related
financial
assistance
to
economically
impacted
individuals
and
businesses
located
in
this
state,
and
administered
by
the
economic
development
authority,
Iowa
finance
authority,
or
the
department
of
agriculture
and
land
stewardship.
c.
The
economic
development
authority,
Iowa
finance
authority,
or
the
department
of
agriculture
and
land
stewardship
shall
notify
the
department
of
any
COVID-19
grant
program
that
may
qualify
under
this
subsection
in
the
manner
and
form
prescribed
by
the
department.
d.
This
subsection
is
repealed
January
1,
2024,
and
does
not
apply
to
tax
years
beginning
on
or
after
that
date.
Sec.
6.
Section
422.35,
subsection
30,
Code
2021,
is
amended
to
read
as
follows:
30.
a.
Subtract,
to
the
extent
included,
the
amount
of
any
financial
assistance
qualifying
COVID-19
grant
provided
to
an
eligible
small
issued
to
a
business
by
the
economic
development
authority
under
the
Iowa
small
business
relief
grant
program
created
during
calendar
year
2020
to
provide
financial
assistance
to
eligible
small
businesses
economically
impacted
by
the
COVID-19
pandemic
,
the
Iowa
finance
authority,
or
the
department
of
agriculture
and
land
stewardship
.
b.
For
purposes
of
this
subsection,
“qualifying
COVID-19
grant”
means
the
same
as
defined
in
section
422.7,
subsection
62,
paragraph
“b”
.
c.
The
economic
development
authority,
Iowa
finance
authority,
or
the
department
of
agriculture
and
land
stewardship
shall
notify
the
department
of
any
COVID-19
grant
program
that
may
qualify
under
this
subsection
in
the
manner
and
form
prescribed
by
the
department.
d.
This
subsection
is
repealed
January
1,
2024,
and
does
not
apply
to
tax
years
beginning
on
or
after
that
date.
Sec.
7.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
8.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
March
17,
2020,
for
tax
years
ending
on
or
after
that
date.
DIVISION
IV
Senate
File
619,
p.
4
FEDERAL
PAYCHECK
PROTECTION
PROGRAM
Sec.
9.
FEDERAL
PAYCHECK
PROTECTION
PROGRAM.
Notwithstanding
any
other
provision
of
the
law
to
the
contrary,
for
any
tax
year
ending
after
March
27,
2020,
Division
N,
Tit.
II,
subtit.
B,
§276
and
§278(a),
of
the
federal
Consolidated
Appropriations
Act,
2021,
Pub.
L.
No.
116-260,
applies
in
computing
net
income
for
state
tax
purposes
under
section
422.7
or
422.35.
Sec.
10.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
V
STATE
INHERITANCE
TAX
Sec.
11.
Section
450.10,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
7.
a.
In
lieu
of
each
rate
of
tax
imposed
in
subsections
1
through
4,
for
property
passing
from
the
estate
of
a
decedent
dying
on
or
after
January
1,
2021,
but
before
January
1,
2022,
there
shall
be
imposed
a
rate
of
tax
equal
to
the
applicable
tax
rate
in
subsections
1
through
4,
reduced
by
twenty
percent,
and
rounded
to
the
nearest
one-hundredth
of
one
percent.
b.
In
lieu
of
each
rate
of
tax
imposed
in
subsections
1
through
4,
for
property
passing
from
the
estate
of
a
decedent
dying
on
or
after
January
1,
2022,
but
before
January
1,
2023,
there
shall
be
imposed
a
rate
of
tax
equal
to
the
applicable
tax
rate
in
subsections
1
through
4,
reduced
by
forty
percent,
and
rounded
to
the
nearest
one-hundredth
of
one
percent.
c.
In
lieu
of
each
rate
of
tax
imposed
in
subsections
1
through
4,
for
property
passing
from
the
estate
of
a
decedent
dying
on
or
after
January
1,
2023,
but
before
January
1,
2024,
there
shall
be
imposed
a
rate
of
tax
equal
to
the
applicable
tax
rate
in
subsections
1
through
4,
reduced
by
sixty
percent,
and
rounded
to
the
nearest
one-hundredth
of
one
percent.
d.
In
lieu
of
each
rate
of
tax
imposed
in
subsections
1
through
4,
for
property
passing
from
the
estate
of
a
decedent
dying
on
or
after
January
1,
2024,
but
before
January
1,
2025,
there
shall
be
imposed
a
rate
of
tax
equal
to
the
applicable
tax
rate
in
subsections
1
through
4,
reduced
by
eighty
percent,
and
rounded
to
the
nearest
one-hundredth
of
one
percent.
Senate
File
619,
p.
5
Sec.
12.
NEW
SECTION
.
450.98
Tax
repealed.
Effective
January
1,
2025,
this
chapter
shall
not
apply
to
property
of
estates
of
decedents
dying
on
or
after
January
1,
2025.
The
inheritance
tax
shall
not
be
imposed
under
this
chapter
in
the
event
the
decedent
dies
on
or
after
January
1,
2025,
and,
to
this
extent,
this
chapter
is
repealed.
Sec.
13.
NEW
SECTION
.
450B.8
Tax
repealed.
Effective
January
1,
2025,
this
chapter
shall
not
apply
to
property
of
estates
of
decedents
dying
on
or
after
January
1,
2025.
The
qualified
use
inheritance
tax
shall
not
be
imposed
under
this
chapter
in
the
event
the
decedent
dies
on
or
after
January
1,
2025,
and,
to
this
extent,
this
chapter
is
repealed.
Sec.
14.
DEPARTMENT
OF
REVENUE.
The
department
of
revenue
is
directed
to
review
references
to
Code
chapters
450
and
450B
and
submit
proposed
corrections
to
such
references
in
bill
form
to
the
general
assembly
by
the
2022
regular
session
of
the
eighty-ninth
general
assembly.
Sec.
15.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
16.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
the
estates
of
decedents
dying
on
or
after
January
1,
2021.
DIVISION
VI
HOUSING
TRUST
FUND
Sec.
17.
Section
428A.8,
subsection
3,
Code
2021,
is
amended
to
read
as
follows:
3.
Notwithstanding
subsection
2
,
the
amount
of
money
that
shall
be
transferred
pursuant
to
this
section
to
the
housing
trust
fund
in
any
one
fiscal
year
shall
not
exceed
three
seven
million
dollars.
Any
money
that
otherwise
would
be
transferred
pursuant
to
this
section
to
the
housing
trust
fund
in
excess
of
that
amount
shall
be
deposited
in
the
general
fund
of
the
state.
DIVISION
VII
HIGH
QUALITY
JOBS
PROGRAM
——
DAY
CARE
CENTERS
Sec.
18.
Section
15.327,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
016.
“Licensed
center”
means
the
same
as
defined
in
section
237A.1.
Senate
File
619,
p.
6
Sec.
19.
Section
15.329,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
3A.
In
addition
to
the
factors
in
subsection
3,
in
determining
the
eligibility
of
a
business
to
participate
in
the
program
the
authority
may
consider
whether
a
proposed
project
will
provide
a
licensed
center
for
use
by
the
business’s
employees.
DIVISION
VIII
TELEHEALTH
Sec.
20.
Section
514C.34,
subsection
1,
Code
2021,
is
amended
by
adding
the
following
new
paragraphs:
NEW
PARAGRAPH
.
0a.
“Covered
person”
means
the
same
as
defined
in
section
514J.102.
NEW
PARAGRAPH
.
00a.
“Facility”
means
the
same
as
defined
in
section
514J.102.
NEW
PARAGRAPH
.
0c.
“Health
carrier”
means
the
same
as
defined
in
section
514J.102.
Sec.
21.
Section
514C.34,
subsection
1,
paragraph
c,
Code
2021,
is
amended
to
read
as
follows:
c.
“Telehealth”
means
the
delivery
of
health
care
services
through
the
use
of
real-time
interactive
audio
and
video
,
or
other
real-time
interactive
electronic
media,
regardless
of
where
the
health
care
professional
and
the
covered
person
are
each
located
.
“Telehealth”
does
not
include
the
delivery
of
health
care
services
delivered
solely
through
an
audio-only
telephone,
electronic
mail
message,
or
facsimile
transmission.
Sec.
22.
Section
514C.34,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
3A.
a.
A
health
carrier
shall
reimburse
a
health
care
professional
and
a
facility
for
health
care
services
provided
by
telehealth
to
a
covered
person
for
a
mental
health
condition,
illness,
injury,
or
disease
on
the
same
basis
and
at
the
same
rate
as
the
health
carrier
would
apply
to
the
same
health
care
services
for
a
mental
health
condition,
illness,
injury,
or
disease
provided
in
person
to
a
covered
person
by
the
health
care
professional
or
the
facility.
b.
As
a
condition
of
reimbursement
pursuant
to
paragraph
“a”
,
a
health
carrier
shall
not
require
that
an
additional
health
care
professional
be
located
in
the
same
room
as
a
Senate
File
619,
p.
7
covered
person
while
health
care
services
for
a
mental
health
condition,
illness,
injury,
or
disease
are
provided
via
telehealth
by
another
health
care
professional
to
the
covered
person.
Sec.
23.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
24.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
to
health
care
services
for
a
mental
health
condition,
illness,
injury,
or
disease
provided
by
a
health
care
professional
or
a
facility
to
a
covered
person
by
telehealth
on
or
after
January
1,
2021.
DIVISION
IX
HIGH
QUALITY
JOBS
AND
RENEWABLE
CHEMICAL
PRODUCTION
TAX
CREDITS
Sec.
25.
Section
15.119,
subsection
2,
paragraph
a,
subparagraphs
(2)
and
(3),
Code
2021,
are
amended
to
read
as
follows:
(2)
In
allocating
tax
credits
pursuant
to
this
subsection
for
each
fiscal
year
of
the
fiscal
period
beginning
July
1,
2016,
and
ending
June
30,
2021
the
fiscal
year
beginning
July
1,
2021,
and
for
each
fiscal
year
thereafter
,
the
authority
shall
not
allocate
more
than
one
hundred
five
seventy
million
dollars
for
purposes
of
this
paragraph.
This
subparagraph
(2)
is
repealed
July
1,
2021.
(3)
(a)
In
allocating
tax
credits
pursuant
to
this
subsection
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
the
authority
shall
not
allocate
more
than
one
hundred
five
million
dollars
for
purposes
of
this
paragraph
if
the
aggregate
amount
of
renewable
chemical
production
tax
credits
under
section
15.319
that
were
awarded
on
or
after
July
1,
2018,
but
before
July
1,
2021,
equals
or
exceeds
twenty-seven
million
dollars.
(b)
As
soon
as
practicable
after
June
30,
2021,
the
authority
shall
notify
the
general
assembly
of
the
aggregate
amount
of
renewable
chemical
production
tax
credits
awarded
under
section
15.319
on
or
after
July
1,
2018,
but
before
July
1,
2021,
and
whether
or
not
the
tax
credit
allocation
limitation
described
in
subparagraph
division
(a)
is
applicable.
(c)
This
subparagraph
(3)
is
repealed
July
1,
2022.
Senate
File
619,
p.
8
Sec.
26.
Section
15.119,
subsection
2,
paragraph
h,
Code
2021,
is
amended
to
read
as
follows:
h.
The
renewable
chemical
production
tax
credit
program
administered
pursuant
to
sections
15.315
through
15.322
.
In
allocating
tax
credits
pursuant
to
this
subsection
for
the
fiscal
year
beginning
July
1,
2021,
and
for
each
fiscal
year
thereafter
,
the
authority
shall
not
allocate
more
than
ten
five
million
dollars
for
purposes
of
this
paragraph.
This
paragraph
is
repealed
July
1,
2030.
Sec.
27.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
X
HIGH
QUALITY
JOBS
——
ELIGIBILITY
REQUIREMENTS
Sec.
28.
HIGH
QUALITY
JOBS
——
REDUCTIONS
IN
OPERATIONS.
1.
Notwithstanding
section
15.329,
subsection
1,
paragraph
“b”,
subparagraph
(2),
the
economic
development
authority
shall
not
presume
that
a
reduction
in
operations
is
a
reduction
in
operations
while
simultaneously
applying
for
assistance
with
regard
to
a
business
that
submits
an
application
on
or
before
June
30,
2022,
if
the
business
demonstrates
to
the
satisfaction
of
the
authority
all
of
the
following:
a.
That
the
reduction
in
operations
occurred
after
March
1,
2020.
b.
That
the
reduction
in
operations
was
caused
by
the
COVID-19
pandemic.
2.
The
economic
development
authority
shall
consider
whether
the
benefit
of
the
project
proposed
by
a
business
under
subsection
1
outweighs
any
negative
impact
related
to
the
business’s
reduction
in
operations.
The
business
shall
remain
subject
to
all
other
eligibility
requirements
pursuant
to
section
15.329.
3.
This
section
is
repealed
July
1,
2022.
DIVISION
XI
MANUFACTURING
4.0
Sec.
29.
NEW
SECTION
.
15.371
Manufacturing
4.0
technology
investment
program.
1.
This
section
shall
be
known
as
and
may
be
cited
as
the
“Manufacturing
4.0
Technology
Investment
Program”
.
2.
For
purposes
of
this
section
unless
the
context
otherwise
Senate
File
619,
p.
9
requires:
a.
“Financial
assistance”
means
the
same
as
defined
in
section
15.102.
b.
“Manufacturing
4.0
technology
investments”
means
projects
that
are
intended
to
lead
to
the
adoption
of,
and
integration
of,
smart
technologies
into
existing
manufacturing
operations
located
in
the
state
by
mitigating
the
risk
to
the
manufacturer
of
significant
technology
investments.
Projects
may
include
investments
in
specialized
hardware,
software,
or
other
equipment
intended
to
assist
a
manufacturer
in
increasing
the
manufacturer’s
productivity,
efficiency,
and
competitiveness.
3.
a.
A
manufacturing
4.0
technology
investment
fund
is
created
within
the
state
treasury
under
the
control
of
the
authority
for
the
purpose
of
financing
manufacturing
4.0
technology
investments
as
described
in
this
section.
b.
The
fund
may
be
administered
as
a
revolving
fund
and
may
consist
of
any
moneys
appropriated
by
the
general
assembly
for
purposes
of
this
section
and
any
other
moneys
that
are
lawfully
available
to
the
authority.
Any
moneys
appropriated
to
the
fund
shall
be
used
for
purposes
of
the
manufacturing
4.0
technology
investment
program.
The
authority
may
use
all
other
moneys
in
the
fund,
including
interest,
earnings,
and
recaptures,
for
purposes
of
this
section.
c.
Notwithstanding
section
8.33,
moneys
appropriated
in
this
section
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.
d.
Notwithstanding
any
law
to
the
contrary,
the
authority
may
transfer
any
unobligated
and
unencumbered
moneys
in
the
fund,
except
for
moneys
appropriated
for
purposes
of
this
section,
to
any
fund
created
pursuant
to
section
15.106A,
subsection
1,
paragraph
“o”
.
4.
The
authority
shall
establish
and
administer
a
manufacturing
4.0
technology
investment
program
and
shall
use
moneys
in
the
fund
to
award
financial
assistance
to
eligible
manufacturers
for
manufacturing
4.0
technology
investments.
5.
To
be
eligible
for
a
financial
assistance
award
under
the
manufacturing
4.0
technology
investment
program,
a
manufacturer
Senate
File
619,
p.
10
must
do
all
of
the
following:
a.
Manufacture
goods
at
a
facility
located
in
this
state.
b.
Have
a
North
American
industry
classification
system
number
within
the
manufacturing
sector
range
of
31-33.
c.
Have
been
an
established
business
for
a
minimum
of
three
years
prior
to
the
date
of
application
to
the
program.
d.
Derive
a
minimum
of
fifty-one
percent
of
the
manufacturer’s
gross
revenue
from
the
sale
of
manufactured
goods.
e.
Employ
a
minimum
of
three
full-time
employees
and
no
more
than
seventy-five
full-time
employees
across
all
of
the
manufacturer’s
locations.
f.
Have
an
assessment
of
the
manufacturer’s
proposed
manufacturing
4.0
technology
investment
completed
by
the
center
for
industrial
research
and
service
at
Iowa
state
university
of
science
and
technology.
g.
Demonstrate
the
ability
to
provide
matching
financial
support
for
the
manufacturer’s
manufacturing
4.0
technology
investment
on
a
one-to-one
basis.
The
matching
financial
support
must
be
obtained
from
private
sources.
6.
Eligible
manufacturers
shall
submit
applications
to
the
manufacturing
4.0
technology
investment
program
in
the
manner
prescribed
by
the
authority
by
rule.
7.
a.
The
authority
may
accept
applications
during
one
or
more
application
periods
each
fiscal
year
as
determined
by
the
authority.
All
completed
applications
shall
be
reviewed
and
scored
on
a
competitive
basis
pursuant
to
rules
adopted
by
the
authority.
The
authority
may
engage
an
outside
technical
review
panel
to
complete
technical
reviews
of
applications.
The
board
shall
review
the
recommendations
of
the
authority
and
of
the
technical
review
panel,
if
applicable,
and
shall
approve,
defer,
or
deny
each
application.
b.
In
making
recommendations
to
the
board,
the
authority
and
the
technical
review
panel,
if
applicable,
shall
consider
all
of
the
following:
(1)
The
completeness
of
the
manufacturer’s
application.
(2)
Whether
the
board
should
approve
or
deny
an
application.
(3)
If
the
board
approves
an
application,
the
type
and
amount
of
financial
assistance
that
should
to
be
awarded
to
the
Senate
File
619,
p.
11
applicant.
(4)
The
percentage
of
the
manufacturer’s
gross
revenue
that
is
derived
from
the
sale
of
manufactured
goods
pursuant
to
subsection
5,
paragraph
“d”
.
(5)
Whether
the
manufacturer’s
proposed
manufacturing
4.0
technology
investment
is
consistent
with
the
assessment
completed
by
the
center
for
industrial
research
and
service
at
Iowa
state
university
of
science
and
technology
pursuant
to
subsection
5,
paragraph
“f”
.
c.
The
board
shall
not
approve
an
application
for
financial
assistance
for
a
manufacturing
4.0
technology
investment
that
was
made
prior
to
the
date
of
the
application.
8.
From
moneys
appropriated
to
the
manufacturing
4.0
technology
investment
fund
from
the
general
fund
of
the
state
and
any
other
state
moneys
lawfully
available
to
the
authority
for
the
manufacturing
4.0
technology
investment
program,
the
maximum
amount
of
financial
assistance
awarded
from
such
moneys
to
an
eligible
manufacturer
shall
not
exceed
seventy-five
thousand
dollars.
9.
The
authority
shall
adopt
rules
pursuant
to
chapter
17A
necessary
to
implement
and
administer
this
section.
DIVISION
XII
ENERGY
INFRASTRUCTURE
REVOLVING
LOAN
PROGRAM
Sec.
30.
Section
476.10A,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
Notwithstanding
section
8.33
,
any
unexpended
moneys
remitted
to
the
treasurer
of
state
under
this
section
shall
be
retained
for
the
purposes
designated.
Notwithstanding
section
12C.7,
subsection
2
,
interest
or
earnings
on
investments
or
time
deposits
of
the
moneys
remitted
under
this
section
shall
be
retained
and
used
for
the
purposes
designated,
pursuant
to
section
476.46
.
Sec.
31.
Section
476.46,
subsection
2,
paragraph
e,
subparagraph
(3),
Code
2021,
is
amended
to
read
as
follows:
(3)
Interest
on
the
fund
shall
be
deposited
in
the
fund.
A
portion
of
the
interest
on
the
fund,
not
to
exceed
fifty
percent
of
the
total
interest
accrued,
shall
be
used
for
promotion
and
administration
of
the
fund.
Sec.
32.
Section
476.46,
Code
2021,
is
amended
by
adding
the
Senate
File
619,
p.
12
following
new
subsections:
NEW
SUBSECTION
.
3.
The
Iowa
energy
center
shall
not
initiate
any
new
loans
under
this
section
after
June
30,
2021.
NEW
SUBSECTION
.
4.
Loan
payments
received
under
this
section
on
or
after
July
1,
2021,
and
any
other
moneys
in
the
fund
on
or
after
July
1,
2021,
shall
be
deposited
in
the
energy
infrastructure
revolving
loan
fund
created
in
section
476.46A.
Sec.
33.
NEW
SECTION
.
476.46A
Energy
infrastructure
revolving
loan
program.
1.
a.
An
energy
infrastructure
revolving
loan
fund
is
created
in
the
office
of
the
treasurer
of
state
and
shall
be
administered
by
the
Iowa
energy
center
established
in
section
15.120.
b.
The
fund
may
be
administered
as
a
revolving
fund
and
may
consist
of
any
moneys
appropriated
by
the
general
assembly
for
purposes
of
this
section
and
any
other
moneys
that
are
lawfully
directed
to
the
fund.
c.
Moneys
in
the
fund
shall
be
used
to
provide
financial
assistance
for
the
development
and
construction
of
energy
infrastructure,
including
projects
that
support
electric
or
gas
generation
transmission,
storage,
or
distribution;
electric
grid
modernization;
energy-sector
workforce
development;
emergency
preparedness
for
rural
and
underserved
areas;
the
expansion
of
biomass,
biogas,
and
renewable
natural
gas;
innovative
technologies;
and
the
development
of
infrastructure
for
alternative
fuel
vehicles.
d.
Notwithstanding
section
8.33,
moneys
appropriated
in
this
section
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.
e.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
earnings
on
moneys
in
the
fund
shall
be
credited
to
the
fund.
2.
a.
The
Iowa
energy
center
shall
establish
and
administer
an
energy
infrastructure
revolving
loan
program
to
encourage
the
development
of
energy
infrastructure
within
the
state.
b.
An
individual,
business,
rural
electric
cooperative,
or
municipal
utility
located
and
operating
in
this
state
shall
be
eligible
for
financial
assistance
under
the
program.
With
the
Senate
File
619,
p.
13
approval
of
the
Iowa
energy
center
governing
board
established
under
section
15.120,
subsection
2,
the
economic
development
authority
shall
determine
the
amount
and
the
terms
of
all
financial
assistance
awarded
to
an
individual,
business,
rural
electric
cooperative,
or
municipal
utility
under
the
program.
All
agreements
and
administrative
authority
sha11
be
vested
in
the
Iowa
energy
center
governing
board.
c.
The
economic
development
authority
may
use
not
more
than
five
percent
of
the
moneys
in
the
fund
at
the
beginning
of
each
fiscal
year
for
purposes
of
administrative
costs,
marketing,
technical
assistance,
and
other
program
support.
3.
For
the
purposes
of
this
section:
a.
“Energy
infrastructure”
means
land,
buildings,
physical
plant
and
equipment,
and
services
directly
related
to
the
development
of
projects
used
for,
or
useful
for,
electricity
or
gas
generation,
transmission,
storage,
or
distribution.
b.
“Financial
assistance”
means
the
same
as
defined
in
section
15.102.
Sec.
34.
ALTERNATE
ENERGY
REVOLVING
LOAN
FUND
——
MONEYS
TRANSFERRED
AND
APPROPRIATED.
Any
unencumbered
or
unobligated
moneys
remaining
after
June
30,
2021,
in
the
alternate
energy
revolving
loan
fund
created
pursuant
to
section
476.46,
are
transferred
and
appropriated
to
the
energy
infrastructure
revolving
loan
fund
created
pursuant
to
section
476.46A,
to
be
used
for
purposes
of
the
energy
infrastructure
revolving
loan
program.
DIVISION
XIII
WORKFORCE
HOUSING
TAX
INCENTIVES
Sec.
35.
Section
15.119,
subsection
2,
paragraph
g,
Code
2021,
is
amended
to
read
as
follows:
g.
(1)
The
workforce
housing
tax
incentives
program
administered
pursuant
to
sections
15.351
through
15.356
.
In
allocating
tax
credits
pursuant
to
this
subsection
,
the
authority
shall
not
allocate
more
than
twenty-five
thirty-five
million
dollars
for
purposes
of
this
paragraph.
Of
the
moneys
allocated
under
this
paragraph,
ten
seventeen
million
five
hundred
thousand
dollars
shall
be
reserved
for
allocation
to
qualified
housing
projects
in
small
cities,
as
defined
in
section
15.352
,
that
are
registered
on
or
after
July
1,
2017.
Senate
File
619,
p.
14
(2)
(a)
Notwithstanding
subparagraph
(1),
in
allocating
tax
credits
pursuant
to
this
subsection
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
the
authority
shall
not
allocate
more
than
forty
million
dollars
for
the
purposes
of
this
paragraph.
Of
the
moneys
allocated
under
this
paragraph
for
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
twelve
million
dollars
shall
be
reserved
for
allocation
to
qualified
housing
projects
in
small
cities,
as
defined
in
section
15.352,
that
are
registered
on
or
after
July
1,
2017.
(b)
This
subparagraph
is
repealed
July
1,
2022.
Sec.
36.
Section
15.354,
subsection
3,
paragraph
d,
Code
2021,
is
amended
to
read
as
follows:
d.
Upon
completion
of
a
housing
project,
an
a
housing
business
shall
submit
all
of
the
following
to
the
authority:
(1)
An
examination
of
the
project
in
accordance
with
the
American
institute
of
certified
public
accountants’
statements
on
standards
for
attestation
engagements,
completed
by
a
certified
public
accountant
authorized
to
practice
in
this
state
,
shall
be
submitted
to
the
authority
.
(2)
A
statement
of
the
final
amount
of
qualifying
new
investment
for
the
housing
project.
(3)
Any
information
the
authority
deems
necessary
to
ensure
compliance
with
the
agreement
signed
by
the
housing
business
pursuant
to
paragraph
“a”
,
the
requirements
of
this
part,
and
rules
the
authority
and
the
department
of
revenue
adopt
pursuant
to
section
15.356.
Sec.
37.
Section
15.354,
subsection
3,
paragraph
e,
subparagraph
(1),
Code
2021,
is
amended
to
read
as
follows:
(1)
Upon
review
of
the
examination
,
and
verification
of
the
amount
of
the
qualifying
new
investment,
and
review
of
any
other
information
submitted
pursuant
to
paragraph
“d”
,
subparagraph
(3),
the
authority
may
notify
the
housing
business
of
the
amount
that
the
housing
business
may
claim
as
a
refund
of
the
sales
and
use
tax
under
section
15.355,
subsection
2
,
and
may
issue
a
tax
credit
certificate
to
the
housing
business
stating
the
amount
of
workforce
housing
investment
tax
credits
under
section
15.355
,
subsection
3
,
the
eligible
housing
business
may
claim.
The
sum
of
the
amount
that
the
housing
Senate
File
619,
p.
15
business
may
claim
as
a
refund
of
the
sales
and
use
tax
and
the
amount
of
the
tax
credit
certificate
shall
not
exceed
the
amount
of
the
tax
incentive
award.
Sec.
38.
Section
15.354,
subsection
6,
paragraphs
b
and
c,
Code
2021,
are
amended
to
read
as
follows:
b.
Notwithstanding
subsection
1
,
the
authority
may
accept
applications
for
disaster
recovery
housing
projects
on
a
continuous
basis
establish
a
disaster
recovery
application
period
following
the
declaration
of
a
major
disaster
by
the
president
of
the
United
States
for
a
county
in
Iowa
.
c.
Notwithstanding
subsection
2
,
paragraphs
“a”
,
“b”
,
and
“d”
,
upon
Upon
review
of
a
housing
business’s
application
,
and
scoring
of
all
applications
received
during
a
disaster
recovery
application
period,
the
authority
may
make
a
tax
incentive
award
to
a
disaster
recovery
housing
project.
The
tax
incentive
award
shall
represent
the
maximum
amount
of
tax
incentives
that
the
disaster
recovery
housing
project
may
qualify
for
under
the
program.
In
determining
a
tax
incentive
award,
the
authority
shall
not
use
an
amount
of
project
costs
that
exceeds
the
amount
included
in
the
application
of
the
housing
business.
Tax
incentive
awards
shall
be
approved
by
the
director
of
the
authority.
Sec.
39.
Section
15.355,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
A
housing
business
may
claim
a
refund
of
the
sales
and
use
taxes
paid
under
chapter
423
that
are
directly
related
to
a
housing
project
and
specified
in
the
agreement.
The
refund
available
pursuant
to
this
subsection
shall
be
as
provided
in
section
15.331A
,
excluding
subsection
2
,
paragraph
“c”
,
of
that
section.
For
purposes
of
the
program,
the
term
“project
completion”
,
as
used
in
section
15.331A
,
shall
mean
the
date
on
which
the
authority
notifies
the
department
of
revenue
that
all
applicable
requirements
of
an
the
agreement
entered
into
pursuant
to
section
15.354
,
subsection
3,
paragraph
“a”
,
and
all
applicable
requirements
of
this
part,
including
the
rules
the
authority
and
the
department
of
revenue
adopted
pursuant
to
section
15.356,
are
satisfied.
DIVISION
XIV
BROWNFIELDS
AND
GRAYFIELDS
Senate
File
619,
p.
16
Sec.
40.
Section
15.119,
subsection
3,
Code
2021,
is
amended
to
read
as
follows:
3.
In
allocating
the
amount
of
tax
credits
authorized
pursuant
to
subsection
1
among
the
programs
specified
in
subsection
2
,
the
authority
shall
not
allocate
more
than
ten
fifteen
million
dollars
for
purposes
of
subsection
2
,
paragraph
“f”
.
Sec.
41.
Section
15.293A,
subsection
8,
Code
2021,
is
amended
to
read
as
follows:
8.
This
section
is
repealed
on
June
30,
2021
2031
.
Sec.
42.
Section
15.293B,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
5A.
a.
Tax
credits
revoked
under
subsection
3
including
tax
credits
revoked
up
to
five
years
prior
to
the
effective
date
of
this
division
of
this
Act,
and
tax
credits
not
awarded
under
subsection
4
or
5,
may
be
awarded
in
the
next
annual
application
period
established
in
subsection
1,
paragraph
“c”
.
b.
Tax
credits
awarded
pursuant
to
paragraph
“a”
shall
not
be
counted
against
the
limit
under
section
15.119,
subsection
3.
Sec.
43.
Section
15.293B,
subsection
7,
Code
2021,
is
amended
to
read
as
follows:
7.
This
section
is
repealed
on
June
30,
2021
2031
.
Sec.
44.
EFFECTIVE
DATE.
The
following,
being
deemed
of
immediate
importance,
take
effect
upon
enactment:
1.
The
section
of
this
division
of
this
Act
amending
section
15.293A,
subsection
8.
2.
The
section
of
this
division
of
this
Act
amending
section
15.293B,
subsection
7.
DIVISION
XV
DOWNTOWN
LOAN
GUARANTEE
PROGRAM
Sec.
45.
NEW
SECTION
.
15.431
Downtown
loan
guarantee
program.
1.
The
economic
development
authority,
in
partnership
with
the
Iowa
finance
authority,
shall
establish
and
administer
a
downtown
loan
guarantee
program
to
encourage
Iowa
downtown
businesses
and
banks
to
reinvest
and
reopen
following
the
COVID-19
pandemic.
Senate
File
619,
p.
17
2.
In
order
for
a
loan
to
be
guaranteed,
all
of
the
following
conditions
must
be
true:
a.
The
loan
finances
an
eligible
downtown
resource
center
community
catalyst
building
remediation
grant
project
or
main
street
Iowa
challenge
grant
within
a
designated
district.
b.
The
loan
finances
a
rehabilitation
project,
or
finances
acquisition
or
refinancing
costs
associated
with
the
project.
c.
At
least
twenty-five
percent
of
the
project
costs
are
used
for
construction
on
the
project
or
renovation.
d.
The
project
includes
a
housing
component.
e.
The
loan
is
used
for
construction
of
the
project,
permanent
financing
of
the
project,
or
both.
f.
A
federally
insured
financial
lending
institution
issued
the
loan.
g.
The
loan
does
not
reimburse
the
borrower
for
working
capital,
operations,
or
similar
expenses.
h.
The
project
meets
downtown
resource
center
and
main
street
Iowa
design
review.
3.
a.
For
a
loan
amount
less
than
or
equal
to
five
hundred
thousand
dollars,
the
economic
development
authority
may
guarantee
up
to
fifty
percent
of
the
loan
amount.
b.
For
a
loan
amount
greater
than
five
hundred
thousand
dollars,
the
economic
development
authority
may
provide
a
maximum
loan
guarantee
of
up
to
two
hundred
fifty
thousand
dollars.
4.
A
project
loan
must
be
secured
by
a
mortgage
against
the
project
property.
5.
The
economic
development
authority
may
guarantee
loans
for
up
to
five
years.
The
economic
development
authority
may
extend
the
loan
guarantee
for
an
additional
five
years
if
an
underwriting
review
finds
that
an
extension
would
be
beneficial.
6.
The
lender
shall
pay
an
annual
loan
guarantee
fee
as
set
forth
by
rule.
7.
The
economic
development
authority
reserves
the
right
to
deny
a
loan
guarantee
for
unreasonable
bank
loan
fees
or
interest
rate.
8.
The
loan
must
not
be
insured
or
guaranteed
by
another
local,
state,
or
federal
guarantee
program.
Senate
File
619,
p.
18
9.
The
loan
guarantee
is
not
transferable
if
the
loan
or
the
project
is
sold
or
transferred.
10.
In
the
event
of
a
loss
due
to
default,
the
loan
guarantee
proportionally
pays
the
guarantee
percentage
of
the
loss
to
the
lender.
11.
Moneys
for
the
program
may
consist
of
any
moneys
appropriated
by
the
general
assembly
for
purposes
of
this
section,
and
any
other
moneys
that
are
lawfully
available
to
the
economic
development
authority,
including
moneys
transferred
or
deposited
from
other
funds
created
pursuant
to
section
15.106A,
subsection
1,
paragraph
“o”
.
DIVISION
XVI
DISASTER
RECOVERY
HOUSING
ASSISTANCE
Sec.
46.
NEW
SECTION
.
16.57A
Transfer
of
unobligated
or
unencumbered
funds
——
report.
1.
Notwithstanding
any
other
provision
of
law
to
the
contrary,
the
authority
may
transfer
any
unobligated
and
unencumbered
moneys
in
any
revolving
loan
program
fund
created
pursuant
to
section
16.46,
16.47,
16.48,
or
16.49,
for
deposit
in
the
disaster
recovery
housing
assistance
fund
created
in
section
16.57B.
2.
Notwithstanding
section
8.39,
and
any
other
law
to
the
contrary,
with
the
prior
written
consent
and
approval
of
the
governor,
the
executive
director
of
the
authority
may
transfer
any
unobligated
and
unencumbered
moneys
in
any
fund
created
pursuant
to
section
16.5,
subsection
1,
paragraph
“s”
,
for
deposit
in
the
disaster
recovery
housing
assistance
fund
created
in
section
16.57B.
The
prior
written
consent
and
approval
of
the
director
of
the
department
of
management
shall
not
be
required
to
transfer
the
unobligated
and
unencumbered
moneys.
3.
Notwithstanding
section
8.39,
and
any
other
law
to
the
contrary,
with
the
prior
written
approval
of
the
governor,
the
director
of
the
economic
development
authority
may
transfer
any
unobligated
and
unencumbered
moneys
in
any
fund
created
pursuant
to
section
15.106A,
subsection
1,
paragraph
“o”
,
for
deposit
in
the
disaster
recovery
housing
assistance
fund
created
in
section
16.57B.
4.
Any
transfer
made
under
this
section
shall
be
reported
in
Senate
File
619,
p.
19
the
same
manner
as
provided
in
section
8.39,
subsection
5.
Sec.
47.
NEW
SECTION
.
16.57B
Disaster
recovery
housing
assistance
program
——
fund.
1.
Definitions.
As
used
in
this
section,
unless
the
context
otherwise
requires:
a.
“
Disaster-affected
home”
means
a
primary
residence
that
is
destroyed
or
damaged
due
to
a
natural
disaster
that
occurs
on
or
after
the
effective
date
of
this
division
of
this
Act,
and
the
primary
residence
is
located
in
a
county
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
that
authorizes
disaster
recovery
housing
assistance.
b.
“Fund”
means
the
disaster
recovery
housing
assistance
fund.
c.
“Local
program
administrator”
means
any
of
the
following:
(1)
The
cities
of
Ames,
Cedar
Falls,
Cedar
Rapids,
Council
Bluffs,
Davenport,
Des
Moines,
Dubuque,
Iowa
City,
Waterloo,
and
West
Des
Moines.
(2)
A
council
of
governments
whose
territory
includes
at
least
one
county
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
that
authorizes
disaster
recovery
housing
assistance
or
the
eviction
prevention
program
under
section
16.57C
on
or
after
the
effective
date
of
this
division
of
this
Act.
(3)
A
community
action
agency
as
defined
in
section
216A.91
and
whose
territory
includes
at
least
one
county
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
that
authorizes
disaster
recovery
housing
assistance
or
the
eviction
prevention
program
under
section
16.57C
on
or
after
the
effective
date
of
this
division
of
this
Act.
(4)
A
qualified
local
organization
or
governmental
entity
as
determined
by
rules
adopted
by
the
authority.
d.
“Program”
means
the
disaster
recovery
housing
assistance
program.
e.
“Replacement
housing”
means
housing
purchased
by
a
homeowner
or
leased
by
a
renter
needed
to
replace
a
disaster-affected
home
that
is
destroyed
or
damaged
beyond
reasonable
repair
as
determined
by
a
local
program
administrator.
f.
“State
of
disaster
emergency”
means
the
same
as
described
Senate
File
619,
p.
20
in
section
29C.6,
subsection
1.
2.
Fund.
a.
(1)
A
disaster
recovery
housing
assistance
fund
is
created
within
the
authority.
The
moneys
in
the
fund
shall
be
used
by
the
authority
for
the
development
and
operation
of
a
forgivable
loan
and
grant
program
for
homeowners
and
renters
with
disaster-affected
homes,
and
for
the
eviction
prevention
program
pursuant
to
section
16.57C.
(2)
Notwithstanding
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.
b.
Moneys
transferred
by
the
authority
for
deposit
in
the
fund,
moneys
appropriated
to
the
fund,
and
any
other
moneys
available
to
and
obtained
or
accepted
by
the
authority
for
placement
in
the
fund
shall
be
deposited
in
the
fund.
c.
The
authority
shall
not
use
more
than
five
percent
of
the
moneys
in
the
fund
on
July
1
of
a
fiscal
year
for
purposes
of
administrative
costs
and
other
program
support
during
the
fiscal
year.
3.
Program.
a.
The
authority
shall
establish
and
administer
a
disaster
recovery
housing
assistance
program
and
shall
use
moneys
in
the
fund
to
award
forgivable
loans
to
eligible
homeowners
and
grants
to
eligible
renters
of
disaster-affected
homes.
Moneys
in
the
fund
may
be
expended
following
a
state
of
disaster
emergency
proclamation
by
the
governor
pursuant
to
section
29C.6
that
authorizes
disaster
recovery
housing
assistance.
b.
The
authority
may
enter
into
an
agreement
with
one
or
more
local
program
administrators
to
administer
the
program.
4.
Registration
required.
To
be
considered
for
a
forgivable
loan
or
grant
under
the
program,
a
homeowner
or
renter
must
register
for
the
disaster
case
management
program
established
pursuant
to
section
29C.20B.
The
disaster
case
manager
may
refer
the
homeowner
or
renter
to
the
appropriate
local
program
administrator.
5.
Homeowners.
a.
To
be
eligible
for
a
forgivable
loan
under
the
program,
all
of
the
following
requirements
shall
apply:
Senate
File
619,
p.
21
(1)
The
homeowner’s
disaster-affected
home
must
have
sustained
damage
greater
than
the
damage
that
is
covered
by
the
homeowner’s
property
and
casualty
insurance
policy
insuring
the
home
plus
any
other
state
or
federal
disaster-related
financial
assistance
that
the
homeowner
is
eligible
to
receive.
(2)
A
local
official
must
either
deem
the
disaster-affected
home
suitable
for
rehabilitation
or
damaged
beyond
reasonable
repair.
(3)
The
disaster-affected
home
is
not
eligible
for
buyout
by
the
county
or
city
where
the
disaster-affected
home
is
located,
or
the
disaster-affected
home
is
eligible
for
a
buyout
by
the
county
or
city
where
the
disaster-affected
home
is
located,
but
the
homeowner
is
requesting
a
forgivable
loan
for
the
repair
or
rehabilitation
of
the
homeowner’s
disaster-affected
home
in
lieu
of
a
buyout.
(4)
Assistance
under
the
program
must
not
duplicate
benefits
provided
by
any
local,
state,
or
federal
disaster
recovery
assistance
program.
b.
If
a
homeowner
is
referred
to
the
authority
or
to
a
local
program
administrator
by
the
disaster
case
manager
of
the
homeowner,
the
authority
may
award
a
forgivable
loan
to
the
eligible
homeowner
for
any
of
the
following
purposes:
(1)
Repair
or
rehabilitation
of
the
disaster-affected
home.
(2)
(a)
Down
payment
assistance
on
the
purchase
of
replacement
housing,
and
the
cost
of
reasonable
repairs
to
be
performed
on
the
replacement
housing
to
render
the
replacement
housing
decent,
safe,
sanitary,
and
in
good
repair.
(b)
Replacement
housing
shall
not
be
located
in
a
one-hundred-year
floodplain.
(c)
For
purposes
of
this
subparagraph,
“decent,
safe,
sanitary,
and
in
good
repair”
means
the
same
as
described
in
24
C.F.R.
§5.703.
c.
The
authority
shall
determine
the
interest
rate
for
the
forgivable
loan.
d.
If
a
homeowner
who
has
been
awarded
a
forgivable
loan
sells
a
disaster-affected
home
or
replacement
housing
for
which
the
homeowner
received
the
forgivable
loan
prior
to
the
end
of
the
loan
term,
the
remaining
principal
on
the
forgivable
loan
shall
be
due
and
payable
pursuant
to
rules
adopted
by
the
Senate
File
619,
p.
22
authority.
6.
Renters.
a.
To
be
eligible
for
a
grant
under
the
program,
all
of
the
following
requirements
shall
apply:
(1)
A
local
program
administrator
either
deems
the
disaster-affected
home
of
the
renter
suitable
for
rehabilitation
but
unsuitable
for
current
short-term
habitation,
or
the
disaster-affected
home
is
damaged
beyond
reasonable
repair.
(2)
Assistance
under
the
program
must
not
duplicate
benefits
provided
by
any
local,
state,
or
federal
disaster
recovery
assistance
program.
b.
If
a
renter
is
referred
to
the
authority
or
to
a
local
program
administrator
by
the
disaster
case
manager
of
the
renter,
the
authority
may
award
a
grant
to
the
eligible
renter
to
provide
short-term
financial
assistance
for
the
payment
of
rent
for
replacement
housing.
7.
Report.
On
or
before
January
31
of
each
year,
the
authority
shall
submit
a
report
to
the
general
assembly
that
identifies
all
of
the
following
for
the
calendar
year
immediately
preceding
the
year
of
the
report:
a.
The
date
of
each
state
of
disaster
emergency
proclamation
by
the
governor
that
authorized
disaster
recovery
housing
assistance
under
this
section.
b.
The
total
number
of
forgivable
loans
and
grants
awarded.
c.
The
total
number
of
forgivable
loans,
and
the
amount
of
each
loan
awarded
for
repair
or
rehabilitation.
d.
The
total
number
of
forgivable
loans,
and
the
amount
of
each
loan,
awarded
for
down
payment
assistance
on
the
purchase
of
replacement
housing
and
the
cost
of
reasonable
repairs
to
be
performed
on
the
replacement
housing
to
render
the
replacement
housing
decent,
safe,
sanitary,
and
in
good
repair.
e.
The
total
number
of
grants,
and
the
amount
of
each
grant,
awarded
for
rental
assistance.
f.
The
total
number
of
forgivable
loans
and
grants
awarded
in
each
county
in
which
at
least
one
homeowner
or
renter
has
been
awarded
a
forgivable
loan
or
grant.
g.
Each
local
program
administrator
involved
in
the
administration
of
the
program.
Senate
File
619,
p.
23
h.
The
total
amount
of
forgivable
loan
principal
repaid.
Sec.
48.
NEW
SECTION
.
16.57C
Eviction
prevention
program.
1.
a.
“Eligible
renter”
means
a
renter
whose
income
meets
the
qualifications
of
the
program,
who
is
at
risk
of
eviction,
and
who
resides
in
a
county
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
that
authorizes
the
eviction
prevention
program.
b.
“Eviction
prevention
partner”
means
a
qualified
local
organization
or
governmental
entity
as
determined
by
rule
by
the
authority.
2.
The
authority
shall
establish
and
administer
an
eviction
prevention
program.
Under
the
eviction
prevention
program,
the
authority
shall
award
grants
to
eligible
renters
and
to
eviction
prevention
partners
for
purposes
of
this
section.
Grants
may
be
awarded
upon
a
state
of
disaster
emergency
proclamation
by
the
governor
that
authorizes
the
eviction
prevention
program.
Eviction
prevention
assistance
shall
be
paid
out
of
the
fund
established
in
section
16.57B.
3.
a.
Grants
awarded
to
eligible
renters
pursuant
to
this
section
shall
be
used
for
short-term
financial
rent
assistance
to
keep
eligible
renters
in
the
current
residences
of
such
renters.
b.
Grants
awarded
to
eviction
prevention
partners
pursuant
to
this
section
shall
be
used
to
pay
for
rent
or
services
provided
to
eligible
renters
for
the
purpose
of
preventing
the
eviction
of
eligible
renters.
4.
The
authority
may
enter
into
an
agreement
with
one
or
more
local
program
administrators
to
administer
the
program.
Sec.
49.
NEW
SECTION
.
16.57D
Rules.
The
authority
shall
adopt
rules
pursuant
to
chapter
17A
to
implement
and
administer
this
part,
including
rules
to
do
all
of
the
following:
1.
Establish
the
maximum
forgivable
loan
and
grant
amounts
awarded
under
the
program.
2.
Establish
the
terms
of
any
forgivable
loan
provided
under
the
program.
3.
Income
qualifications
of
eligible
renters
in
the
eviction
prevention
program.
Sec.
50.
CODE
EDITOR
DIRECTIVE.
The
Code
editor
shall
Senate
File
619,
p.
24
designate
sections
16.57A
through
16.57D,
as
enacted
by
this
division
of
this
Act,
as
a
new
part
within
chapter
16,
subchapter
VIII,
and
may
redesignate
the
new
and
preexisting
parts,
replace
references
to
sections
16.57A
through
16.57D
with
references
to
the
new
part,
and
correct
internal
references
as
necessary,
including
references
in
subchapter
or
part
headnotes.
Sec.
51.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
XVII
BONUS
DEPRECIATION
Sec.
52.
Section
422.7,
subsection
39A,
Code
2021,
is
amended
by
striking
the
subsection.
Sec.
53.
Section
422.35,
subsection
19A,
Code
2021,
is
amended
by
striking
the
subsection.
Sec.
54.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2021,
for
tax
years
beginning
on
or
after
that
date,
and
for
qualified
property
placed
in
service
on
or
after
that
date.
DIVISION
XVIII
BUSINESS
INTEREST
EXPENSE
DEDUCTION
Sec.
55.
Section
422.7,
subsection
60,
paragraph
b,
Code
2021,
is
amended
by
striking
the
paragraph.
Sec.
56.
Section
422.35,
subsection
27,
paragraph
b,
Code
2021,
is
amended
by
striking
the
paragraph.
Sec.
57.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2021,
for
tax
years
beginning
on
or
after
that
date.
DIVISION
XIX
BEGINNING
FARMER
TAX
CREDIT
Sec.
58.
Section
16.58,
subsections
1,
2,
and
3,
Code
2021,
are
amended
to
read
as
follows:
1.
“Agricultural
assets”
means
agricultural
land,
agricultural
improvements,
depreciable
agricultural
property,
crops,
or
livestock.
2.
“Agricultural
improvements”
improvement”
means
any
improvements,
including
buildings,
structures,
or
fixtures
suitable
for
use
in
farming
which
are
,
if
located
on
any
size
parcel
of
agricultural
land.
Senate
File
619,
p.
25
3.
“Agricultural
land”
means
land
suitable
for
use
in
farming
,
any
portion
of
which
may
include
an
agricultural
improvement
.
Sec.
59.
Section
16.77,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
“Agricultural
lease
agreement”
or
“agreement”
means
an
agreement
for
the
transfer
of
agricultural
assets
,
that
must
at
least
include
a
lease
of
agricultural
land,
from
an
eligible
taxpayer
to
a
qualified
beginning
farmer
as
provided
in
section
16.79A
.
Sec.
60.
Section
16.79A,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
a.
A
beginning
farmer
tax
credit
is
allowed
only
for
agricultural
assets
that
are
subject
to
an
agricultural
lease
agreement
entered
into
by
an
eligible
taxpayer
and
a
qualifying
beginning
farmer
participating
in
the
beginning
farmer
tax
credit
program
established
pursuant
to
section
16.78
.
b.
The
tax
credit
is
allowed
regardless
of
whether
the
principle
agricultural
asset
is
soil,
pasture,
or
a
building
or
other
structure
used
in
farming.
Sec.
61.
Section
16.79A,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
The
agreement
must
include
the
lease
of
agricultural
land
located
in
this
state
,
including
any
or
agricultural
improvements
located
in
this
state
,
and
may
provide
for
the
rental
of
agricultural
equipment
as
defined
in
section
322F.1
.
Sec.
62.
Section
16.79A,
subsection
3,
paragraph
c,
Code
2021,
is
amended
to
read
as
follows:
c.
The
agreement
must
be
for
at
least
two
years,
but
not
more
than
five
years.
The
agreement
may
be
renewed
any
number
of
times
by
the
eligible
taxpayer
and
qualified
beginning
farmer
for
a
term
of
at
least
two
years,
but
not
more
than
five
years.
However,
an
eligible
taxpayer
shall
not
participate
in
the
program
for
more
than
fifteen
years.
Sec.
63.
Section
16.81,
subsection
4,
Code
2021,
is
amended
by
striking
the
subsection.
Sec.
64.
Section
16.81,
subsection
6,
Code
2021,
is
amended
to
read
as
follows:
6.
The
authority
shall
approve
all
beginning
farmer
tax
Senate
File
619,
p.
26
credit
applications
that
meet
the
requirements
of
this
subpart
and
make
tax
credit
awards
on
a
first-come,
first-served
basis,
subject
to
the
limitations
in
section
16.82A
.
An
eligible
taxpayer
may
apply
and
be
approved
to
enter
into
agreements
with
different
qualified
beginning
farmers.
Sec.
65.
Section
16.82,
subsection
5,
Code
2021,
is
amended
to
read
as
follows:
5.
The
amount
of
tax
credits
that
may
be
awarded
to
an
eligible
taxpayer
for
any
one
year
under
all
agreements
an
agreement
shall
not
exceed
fifty
thousand
dollars.
Sec.
66.
BEGINNING
FARMER
TAX
CREDIT
PROGRAM
——
FORMER
PERIOD
OF
PARTICIPATION
EXTENDED.
An
eligible
taxpayer
first
participating
in
the
beginning
farmer
tax
credit
program
on
or
after
January
1,
2019,
as
provided
in
2019
Iowa
Acts,
chapter
161,
for
a
tax
year
beginning
on
or
after
that
date,
may
participate
in
the
program
for
not
more
than
fifteen
years
in
the
same
manner
as
provided
in
section
16.79A,
as
amended
by
this
division
of
this
Act.
Sec.
67.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
effect
January
1,
2022.
DIVISION
XX
PROMOTIONAL
PLAY
Sec.
68.
Section
99F.1,
subsections
1,
25,
and
30,
Code
2021,
are
amended
to
read
as
follows:
1.
“Adjusted
gross
receipts”
means
the
gross
receipts
on
gambling
games
less
winnings
paid
to
wagerers
on
gambling
games
and
less
promotional
play
receipts
on
gambling
games.
However,
for
each
fiscal
year
during
the
time
period
beginning
July
1,
2021,
and
ending
June
30,
2026,
“adjusted
gross
receipts”
does
not
shall
include
promotional
play
receipts
received
after
the
date
in
any
fiscal
year
that
the
commission
determines
that
the
wagering
tax
imposed
pursuant
to
section
99F.11
on
all
licensees
in
that
fiscal
year
on
promotional
play
receipts
exceeds
twenty-five
million
eight
hundred
twenty
thousand
dollars
on
gambling
games
.
25.
“Promotional
play
receipts”
means
the
total
sums
wagered
on
gambling
games
with
tokens,
chips,
electronic
credits,
or
other
forms
of
cashless
wagering
provided
by
the
licensee
without
an
exchange
of
money
as
described
in
section
99F.9,
Senate
File
619,
p.
27
subsection
3
.
30.
“Sports
wagering
net
receipts”
means
the
gross
receipts
less
winnings
paid
to
wagerers
and
less
promotional
play
receipts
on
sports
wagering.
Sec.
69.
Section
99F.6,
subsection
4,
paragraph
a,
subparagraphs
(3)
and
(5),
Code
2021,
are
amended
to
read
as
follows:
(3)
The
commission
shall
authorize,
subject
to
the
debt
payments
for
horse
racetracks
and
the
provisions
of
paragraph
“b”
for
dog
racetracks,
a
licensee
who
is
also
licensed
to
conduct
pari-mutuel
dog
or
horse
racing
to
use
receipts
from
gambling
games
and
sports
wagering
within
the
racetrack
enclosure
to
supplement
purses
for
races
particularly
for
Iowa-bred
horses
pursuant
to
an
agreement
which
shall
be
negotiated
between
the
licensee
and
representatives
of
the
dog
or
horse
owners.
For
agreements
subject
to
commission
approval
concerning
purses
for
horse
racing
beginning
on
or
after
January
1,
2006,
the
agreements
shall
provide
that
total
annual
purses
for
all
horse
racing
shall
be
four
percent
of
sports
wagering
net
receipts
and
promotional
play
receipts
on
sports
wagering
and
no
less
than
eleven
percent
of
the
first
two
hundred
million
dollars
of
net
receipts,
and
six
percent
of
net
receipts
above
two
hundred
million
dollars.
In
addition,
live
standardbred
horse
racing
shall
not
be
conducted
at
the
horse
racetrack
in
Polk
county,
but
the
purse
moneys
designated
for
standardbred
racing
pursuant
to
section
99D.7,
subsection
5
,
paragraph
“b”
,
shall
be
included
in
calculating
the
total
annual
purses
required
to
be
paid
pursuant
to
this
subsection
.
Agreements
that
are
subject
to
commission
approval
concerning
horse
purses
for
a
period
of
time
beginning
on
or
after
January
1,
2006,
shall
be
jointly
submitted
to
the
commission
for
approval.
(5)
For
purposes
of
this
paragraph,
“net
receipts”
means
the
annual
adjusted
gross
receipts
from
all
gambling
games
and,
beginning
July
1,
2026,
promotional
play
receipts
on
all
gambling
games
less
the
annual
amount
of
money
pledged
by
the
owner
of
the
facility
to
fund
a
project
approved
to
receive
vision
Iowa
funds
as
of
July
1,
2004.
Sec.
70.
Section
99F.11,
Code
2021,
is
amended
by
adding
the
Senate
File
619,
p.
28
following
new
subsection:
NEW
SUBSECTION
.
2A.
a.
Notwithstanding
any
provision
of
this
section
to
the
contrary,
the
tax
rate
imposed
on
a
licensee
each
fiscal
year
on
any
amount
of
promotional
play
receipts
on
gambling
games
included
as
adjusted
gross
receipts
shall
be
determined
by
multiplying
the
adjusted
percentage
by
the
wagering
tax
applicable
to
the
licensee
pursuant
to
subsection
2.
b.
For
purposes
of
this
subsection,
“adjusted
percentage”
means
as
follows:
(1)
For
the
fiscal
year
beginning
July
1,
2021,
and
ending
June
30,
2022,
eighty-three
and
one-third
percent.
(2)
For
the
fiscal
year
beginning
July
1,
2022,
and
ending
June
30,
2023,
sixty-six
and
two-thirds
percent.
(3)
For
the
fiscal
year
beginning
July
1,
2023,
and
ending
June
30,
2024,
fifty
percent.
(4)
For
the
fiscal
year
beginning
July
1,
2024,
and
ending
June
30,
2025,
thirty-three
and
one-third
percent.
(5)
For
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
2026,
sixteen
and
two-thirds
percent.
c.
This
subsection
is
repealed
July
1,
2026.
DIVISION
XXI
TARGETED
JOBS
WITHHOLDING
CREDIT
Sec.
71.
Section
403.19A,
subsection
3,
paragraph
c,
subparagraph
(2),
Code
2021,
is
amended
to
read
as
follows:
(2)
The
pilot
project
city
and
the
economic
development
authority
shall
not
enter
into
a
withholding
agreement
after
June
30,
2021
2024
.
DIVISION
XXII
FOOD
BANKS
Sec.
72.
Section
423.3,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
107.
The
sales
price
of
the
sale
or
rental
of
tangible
personal
property
sold
to
and
of
services
furnished
to
a
nonprofit
food
bank,
if
the
property
or
services
are
used
by
the
nonprofit
food
bank
for
a
charitable
purpose.
For
purposes
of
this
subsection,
“nonprofit
food
bank”
means
an
organization
organized
under
chapter
504
and
qualifying
under
section
501(c)(3)
of
the
Internal
Revenue
Senate
File
619,
p.
29
Code
as
an
organization
exempt
from
federal
income
tax
under
section
501(a)
of
the
Internal
Revenue
Code
that
maintains
an
established
operation
involving
the
provision
of
food
or
edible
commodities
or
the
products
thereof
on
a
regular
basis
to
persons
in
need
or
to
food
pantries,
soup
kitchens,
hunger
relief
centers,
or
other
food
or
feeding
centers
that,
as
an
integral
part
of
their
normal
activities,
provide
meals
or
food
on
a
regular
basis
to
persons
in
need.
DIVISION
XXIII
EMERGENCY
VOLUNTEER
——
TAX
CREDIT
Sec.
73.
Section
422.12,
subsection
2,
paragraph
c,
subparagraph
(1),
Code
2021,
is
amended
to
read
as
follows:
(1)
A
volunteer
fire
fighter
and
volunteer
emergency
medical
services
personnel
member
credit
equal
to
one
two
hundred
fifty
dollars
to
compensate
the
taxpayer
for
the
voluntary
services
if
the
volunteer
served
for
the
entire
tax
year.
A
taxpayer
who
is
a
paid
employee
of
an
emergency
medical
services
program
or
a
fire
department
and
who
is
also
a
volunteer
emergency
medical
services
personnel
member
or
volunteer
fire
fighter
in
a
city,
county,
or
area
governed
by
an
agreement
pursuant
to
chapter
28E
where
the
emergency
medical
services
program
or
fire
department
performs
services,
shall
qualify
for
the
credit
provided
under
this
paragraph
“c”
.
Sec.
74.
Section
422.12,
subsection
2,
paragraph
d,
subparagraph
(1),
Code
2021,
is
amended
to
read
as
follows:
(1)
A
reserve
peace
officer
credit
equal
to
one
two
hundred
fifty
dollars
to
compensate
the
taxpayer
for
services
as
a
reserve
peace
officer
if
the
reserve
peace
officer
served
for
the
entire
tax
year.
Sec.
75.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2021,
for
tax
years
beginning
on
or
after
that
date.
DIVISION
XXIV
INDIVIDUAL
INCOME
TAX
CHECKOFFS
Sec.
76.
Section
173.22,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
A
foundation
fund
is
created
within
the
state
treasury
composed
of
moneys
appropriated
or
available
to
and
obtained
or
accepted
by
the
foundation.
The
foundation
fund
shall
also
Senate
File
619,
p.
30
include
moneys
credited
transferred
to
the
fund
as
provided
in
section
422.12I
.
Sec.
77.
NEW
SECTION
.
422.12D
Income
tax
checkoff
for
the
Iowa
state
fair
foundation
fund.
1.
A
person
who
files
an
individual
or
a
joint
income
tax
return
with
the
department
of
revenue
under
section
422.13
may
designate
one
dollar
or
more
to
be
paid
to
the
foundation
fund
of
the
Iowa
state
fair
foundation
as
established
in
section
173.22.
If
the
refund
due
on
the
return
or
the
payment
remitted
with
the
return
is
insufficient
to
pay
the
amount
designated
by
the
taxpayer
to
the
foundation
fund,
the
amount
designated
shall
be
reduced
to
the
remaining
amount
of
the
refund
or
the
remaining
amount
remitted
with
the
return.
The
designation
of
a
contribution
to
the
foundation
fund
under
this
section
is
irrevocable.
2.
The
director
of
revenue
shall
draft
the
income
tax
form
to
allow
the
designation
of
contributions
to
the
foundation
fund
on
the
tax
return.
The
department,
on
or
before
January
31,
shall
transfer
the
total
amount
designated
on
the
tax
form
due
in
the
preceding
year
to
the
foundation
fund.
However,
before
a
checkoff
pursuant
to
this
section
shall
be
permitted,
all
liabilities
on
the
books
of
the
department
of
administrative
services
and
accounts
identified
as
owing
under
section
8A.504
shall
be
satisfied.
3.
The
Iowa
state
fair
board
may
authorize
payment
from
the
foundation
fund
for
purposes
of
supporting
foundation
activities.
4.
The
department
of
revenue
may
adopt
rules
to
implement
this
section.
5.
This
section
is
subject
to
repeal
under
section
422.12E.
Sec.
78.
NEW
SECTION
.
422.12L
Joint
income
tax
checkoff
for
veterans
trust
fund
and
volunteer
fire
fighter
preparedness
fund.
1.
A
person
who
files
an
individual
or
a
joint
income
tax
return
with
the
department
of
revenue
under
section
422.13
may
designate
one
dollar
or
more
to
be
paid
jointly
to
the
veterans
trust
fund
created
in
section
35A.13
and
to
the
volunteer
fire
fighter
preparedness
fund
created
in
section
100B.13.
If
the
refund
due
on
the
return
or
the
payment
remitted
with
the
return
is
insufficient
to
pay
the
additional
amount
designated
Senate
File
619,
p.
31
by
the
taxpayer,
the
amount
designated
shall
be
reduced
to
the
remaining
amount
of
refund
or
the
remaining
amount
remitted
with
the
return.
The
designation
of
a
contribution
under
this
section
is
irrevocable.
2.
The
director
of
revenue
shall
draft
the
income
tax
form
to
allow
the
designation
of
contributions
to
the
veterans
trust
fund
and
to
the
volunteer
fire
fighter
preparedness
fund
as
one
checkoff
on
the
tax
return.
The
department
of
revenue,
on
or
before
January
31,
shall
transfer
one-half
of
the
total
amount
designated
on
the
tax
return
forms
due
in
the
preceding
calendar
year
to
the
veterans
trust
fund
and
the
remaining
one-half
to
the
volunteer
fire
fighter
preparedness
fund.
However,
before
a
checkoff
pursuant
to
this
section
shall
be
permitted,
all
liabilities
on
the
books
of
the
department
of
administrative
services
and
accounts
identified
as
owing
under
section
8A.504
shall
be
satisfied.
3.
The
department
of
revenue
may
adopt
rules
to
administer
this
section.
4.
This
section
is
subject
to
repeal
under
section
422.12E.
DIVISION
XXV
MENTAL
HEALTH
FUNDING
Sec.
79.
Section
123.38,
subsection
2,
paragraph
b,
Code
2021,
is
amended
to
read
as
follows:
b.
For
purposes
of
this
subsection
,
any
portion
of
license
or
permit
fees
used
for
the
purposes
authorized
in
section
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
(2),
and
in
section
331.424A
,
shall
not
be
deemed
received
either
by
the
division
or
by
a
local
authority.
Sec.
80.
Section
218.99,
Code
2021,
is
amended
to
read
as
follows:
218.99
Counties
to
be
notified
of
patients’
personal
accounts.
The
administrator
in
control
of
a
state
institution
shall
direct
the
business
manager
of
each
institution
under
the
administrator’s
jurisdiction
which
is
mentioned
in
section
331.424,
subsection
1
,
paragraph
“a”
,
subparagraphs
(1)
and
(2),
and
for
which
services
are
paid
under
section
331.424A
by
the
county
of
residence
or
a
mental
health
and
disability
services
region
,
to
quarterly
inform
the
county
of
residence
Senate
File
619,
p.
32
of
any
patient
or
resident
who
has
an
amount
in
excess
of
two
hundred
dollars
on
account
in
the
patients’
personal
deposit
fund
and
the
amount
on
deposit.
The
administrators
shall
direct
the
business
manager
to
further
notify
the
county
of
residence
at
least
fifteen
days
before
the
release
of
funds
in
excess
of
two
hundred
dollars
or
upon
the
death
of
the
patient
or
resident.
If
the
patient
or
resident
has
no
residency
in
this
state
or
the
person’s
residency
is
unknown,
notice
shall
be
made
to
the
director
of
human
services
and
the
administrator
in
control
of
the
institution
involved.
Sec.
81.
Section
225.24,
Code
2021,
is
amended
to
read
as
follows:
225.24
Collection
of
preliminary
expense.
Unless
a
committed
private
patient
or
those
legally
responsible
for
the
patient’s
support
offer
to
settle
the
amount
of
the
claims,
the
regional
administrator
for
the
person’s
county
of
residence
shall
collect,
by
action
if
necessary,
the
amount
of
all
claims
for
per
diem
and
expenses
that
have
been
approved
by
the
regional
administrator
for
the
county
and
paid
by
the
regional
administrator
as
provided
under
section
225.21
.
Any
amount
collected
shall
be
credited
to
the
county
mental
health
and
disabilities
disability
services
fund
region
combined
account
created
in
accordance
with
section
331.424A
331.391
.
Sec.
82.
Section
225C.4,
subsection
1,
paragraph
i,
Code
2021,
is
amended
to
read
as
follows:
i.
Administer
and
distribute
state
appropriations
in
connection
with
the
mental
health
and
disability
services
regional
services
service
fund
established
by
section
225C.7A
.
Sec.
83.
Section
225C.7A,
Code
2021,
is
amended
by
striking
the
section
and
inserting
in
lieu
thereof
the
following:
225C.7A
Mental
health
and
disability
services
regional
service
fund
——
region
incentive
fund.
1.
A
mental
health
and
disability
services
regional
service
fund
is
created
in
the
office
of
the
treasurer
of
state
under
the
authority
of
the
department.
The
fund
shall
be
separate
from
the
general
fund
of
the
state
and
the
balance
in
the
fund
shall
not
be
considered
part
of
the
balance
of
the
general
fund
of
the
state.
Moneys
in
the
fund
include
appropriations
Senate
File
619,
p.
33
made
to
the
fund
and
other
moneys
deposited
into
the
fund.
Moneys
in
the
fund
shall
be
used
solely
for
purposes
of
making
regional
service
payments
and
incentive
payments
under
this
section.
2.
a.
For
each
fiscal
year
beginning
on
or
after
July
1,
2021,
there
is
appropriated
from
the
general
fund
of
the
state
to
the
mental
health
and
disability
services
regional
service
fund
an
amount
necessary
to
make
all
regional
service
payments
under
this
section
for
that
fiscal
year.
b.
The
department
shall
distribute
the
moneys
appropriated
from
the
mental
health
and
disability
services
regional
service
fund
to
mental
health
and
disability
services
regions
for
funding
of
services
in
accordance
with
performance-based
contracts
with
the
regions
and
in
the
manner
provided
in
this
section.
c.
The
performance-based
contracts
between
the
department
and
each
mental
health
and
disability
services
region
shall
be
in
effect
beginning
January
1,
2022,
and
shall
include
all
of
the
following:
(1)
Authority
for
the
department
to
approve,
deny,
or
revise
each
mental
health
and
disability
services
region’s
annual
service
and
budget
plan
under
section
331.393.
(2)
A
requirement
for
the
mental
health
and
disability
services
region
to
provide
access
to
all
core
services
under
section
331.397.
(3)
A
requirement
that
the
mental
health
and
disability
services
region
utilize
all
federal
government
funding,
including
Medicaid
funding,
third-party
payment
sources,
and
other
nongovernmental
funding
prior
to
using
regional
service
payments
received
under
this
section.
(4)
An
annual
review
of
the
mental
health
and
disability
services
region’s
administrative
costs
conducted
by
the
department.
(5)
Authority
for
the
department
to
establish
outcome
improvement
goals
for
populations
served
by
the
region
including
but
not
limited
to
decreases
in
emergency
department
visits,
improved
use
of
mobile
crisis
response
and
jail
diversion
programs,
and
improved
employment-based
outcomes.
(6)
Provisions
authorizing
the
department,
in
response
to
Senate
File
619,
p.
34
a
mental
health
and
disability
services
region’s
violation
of
the
contract,
to
implement
the
actions
described
under
section
331.389,
subsection
5,
paragraph
“a”
.
3.
For
each
fiscal
year
beginning
on
or
after
July
1,
2021,
the
moneys
available
in
a
fiscal
year
in
the
mental
health
and
disability
services
regional
service
fund,
except
for
moneys
in
the
region
incentive
fund
under
subsection
8,
are
appropriated
to
the
department
and
shall
be
distributed
to
each
region
on
a
per
capita
basis
calculated
under
subsection
4
using
each
region’s
population,
as
defined
in
section
331.388,
for
that
fiscal
year.
4.
The
amount
of
each
region’s
regional
service
payment
shall
be
determined
as
follows:
a.
For
the
fiscal
year
beginning
July
1,
2021,
an
amount
equal
to
the
product
of
fifteen
dollars
and
eighty-six
cents
multiplied
by
the
sum
of
the
region’s
population
for
the
fiscal
year.
b.
For
the
fiscal
year
beginning
July
1,
2022,
an
amount
equal
to
the
product
of
thirty-eight
dollars
multiplied
by
the
sum
of
the
region’s
population
for
the
fiscal
year.
c.
For
the
fiscal
year
beginning
July
1,
2023,
an
amount
equal
to
the
product
of
forty
dollars
multiplied
by
the
sum
of
the
region’s
population
for
the
fiscal
year.
d.
For
the
fiscal
year
beginning
July
1,
2024,
an
amount
equal
to
the
product
of
forty-two
dollars
multiplied
by
the
sum
of
the
region’s
population
for
the
fiscal
year.
e.
(1)
For
the
fiscal
year
beginning
July
1,
2025,
and
each
succeeding
fiscal
year,
an
amount
equal
to
the
product
of
the
sum
of
the
region’s
population
for
the
fiscal
year
multiplied
by
the
sum
of
the
dollar
amount
used
to
calculate
the
regional
service
payments
under
this
subsection
for
the
immediately
preceding
fiscal
year
plus
the
regional
service
growth
factor
for
the
fiscal
year.
(2)
For
purposes
of
this
paragraph,
“regional
service
growth
factor”
for
a
fiscal
year
is
an
amount
equal
to
the
product
of
the
dollar
amount
used
to
calculate
the
regional
service
payments
under
this
subsection
for
the
immediately
preceding
fiscal
year
multiplied
by
the
percent
increase,
if
any,
in
the
amount
of
sales
tax
revenue
deposited
into
the
general
fund
of
Senate
File
619,
p.
35
the
state
under
section
423.2A,
subsection
1,
paragraph
“a”
,
less
the
transfers
required
under
section
423.2A,
subsection
2,
between
the
fiscal
year
beginning
three
years
prior
to
the
applicable
fiscal
year
and
the
fiscal
year
beginning
two
years
prior
to
the
applicable
year,
but
not
to
exceed
one
and
one-half
percent.
5.
Regional
service
payments
received
by
a
region
shall
be
deposited
in
the
region’s
combined
account
under
section
331.391
and
used
solely
for
providing
mental
health
and
disability
services
under
the
regional
service
system
management
plan.
6.
Regional
service
payments
from
the
mental
health
and
disability
services
regional
service
fund
shall
be
paid
in
quarterly
installments
to
the
appropriate
regional
administrator
in
July,
October,
January,
and
April
of
each
fiscal
year.
7.
a.
For
the
fiscal
year
beginning
July
1,
2021,
each
mental
health
and
disability
services
region
for
which
the
amount
certified
during
the
fiscal
year
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
forty
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
the
remaining
quarterly
payments
of
the
region’s
regional
service
payment
shall
be
reduced
by
an
amount
equal
to
the
amount
by
which
the
region’s
amount
certified
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
forty
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
but
the
amount
of
the
reduction
shall
not
exceed
the
total
amount
of
the
region’s
regional
service
payment
for
the
fiscal
year.
If
the
region’s
remaining
quarterly
payments
are
insufficient
to
effectuate
the
required
reductions
under
this
paragraph,
the
region
is
required
to
pay
to
the
department
of
human
services
any
amount
for
which
the
reduction
in
quarterly
payments
could
not
be
made.
The
amount
of
reductions
to
quarterly
payments
and
amounts
paid
to
the
department
under
this
paragraph
shall
be
transferred
and
credited
to
the
region
incentive
fund
under
subsection
8.
b.
For
the
fiscal
year
beginning
July
1,
2022,
each
mental
health
and
disability
services
region
for
which
the
amount
Senate
File
619,
p.
36
certified
during
the
fiscal
year
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
twenty
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
the
remaining
quarterly
payments
of
the
region’s
regional
service
payment
shall
be
reduced
by
an
amount
equal
to
the
amount
by
which
the
region’s
amount
certified
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
twenty
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
but
the
amount
of
the
reduction
shall
not
exceed
the
total
amount
of
the
region’s
regional
service
payment
for
the
fiscal
year.
If
the
region’s
remaining
quarterly
payments
are
insufficient
to
effectuate
the
required
reductions
under
this
paragraph,
the
region
is
required
to
pay
to
the
department
of
human
services
any
amount
for
which
the
reduction
in
quarterly
payments
could
not
be
made.
The
amount
of
reductions
to
quarterly
payments
and
amounts
paid
to
the
department
under
this
paragraph
shall
be
transferred
and
credited
to
the
region
incentive
fund
under
subsection
8.
c.
For
the
fiscal
year
beginning
July
1,
2023,
and
each
succeeding
fiscal
year,
each
mental
health
and
disability
services
region
for
which
the
amount
certified
during
the
fiscal
year
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
five
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
the
remaining
quarterly
payments
of
the
region’s
regional
service
payment
shall
be
reduced
by
an
amount
equal
to
the
amount
by
which
the
region’s
amount
certified
under
section
331.391,
subsection
4,
paragraph
“b”
,
exceeds
five
percent
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
but
the
amount
of
the
reduction
shall
not
exceed
the
total
amount
of
the
region’s
regional
service
payment
for
the
fiscal
year.
If
the
region’s
remaining
quarterly
payments
are
insufficient
to
effectuate
the
required
reductions
under
this
paragraph,
the
region
is
required
to
pay
to
the
department
of
human
services
any
amount
for
which
the
reduction
in
quarterly
payments
could
not
be
made.
The
amount
of
reductions
to
quarterly
payments
and
amounts
paid
to
the
department
under
this
paragraph
shall
be
transferred
and
Senate
File
619,
p.
37
credited
to
the
region
incentive
fund
under
subsection
8.
8.
a.
A
region
incentive
fund
is
created
in
the
mental
health
and
disability
services
regional
service
fund
under
subsection
1.
The
incentive
fund
shall
consist
of
the
moneys
appropriated
or
credited
to
the
incentive
fund
by
law,
including
amounts
credited
to
the
incentive
fund
under
subsection
7.
Notwithstanding
section
8.33,
moneys
in
the
incentive
fund
at
the
end
of
each
fiscal
year
shall
not
revert
to
any
other
fund
but
shall
remain
in
the
incentive
fund
for
use
in
subsequent
fiscal
years.
For
fiscal
years
beginning
on
or
after
July
1,
2021,
there
is
appropriated
from
the
general
fund
of
the
state
to
the
incentive
fund
the
following
amounts
to
be
used
for
the
purposes
of
this
subsection:
(1)
For
the
fiscal
year
beginning
July
1,
2021,
three
million
dollars.
(2)
(a)
For
each
fiscal
year
beginning
on
or
after
July
1,
2025,
an
amount
equal
to
the
incentive
fund
growth
factor
multiplied
by
the
ending
balance
of
the
incentive
fund
at
the
conclusion
of
the
fiscal
year
ending
June
30
immediately
preceding
the
application
deadline
under
paragraph
“b”
for
the
fiscal
year
for
which
the
appropriation
is
made.
(b)
For
purposes
of
this
subparagraph,
the
“incentive
fund
growth
factor”
for
each
fiscal
year
is
the
percent
increase,
if
any,
in
the
amount
of
sales
tax
revenue
deposited
into
the
general
fund
of
the
state
under
section
423.2A,
subsection
1,
paragraph
“a”
,
less
the
transfers
required
under
section
423.2A,
subsection
2,
between
the
fiscal
year
beginning
three
years
prior
to
the
applicable
fiscal
year
and
the
fiscal
year
beginning
two
years
prior
to
the
applicable
year,
minus
one
and
one-half
percent,
and
the
incentive
fund
growth
factor
for
any
fiscal
year
shall
not
exceed
three
and
one-half
percent.
b.
To
receive
funding
from
the
incentive
fund,
a
regional
administrator
must
submit
to
the
department
sufficient
data
to
demonstrate
that
the
region
has
met
the
standards
outlined
in
the
region’s
performance-based
contract.
The
purpose
of
the
incentive
fund
shall
be
to
provide
appropriate
financial
incentives
for
outcomes
met
from
services
provided
by
the
regional
administrator’s
mental
health
and
disability
services
region.
The
department
shall
make
its
final
decisions
on
or
Senate
File
619,
p.
38
before
December
15
regarding
acceptance
or
rejection
of
the
submissions
for
incentive
funds
applications
for
assistance
and
the
total
amount
accepted
shall
be
considered
obligated.
c.
In
addition
to
incentive
submission
requirements
under
paragraphs
“d”
,
“e”
,
and
“g”
,
basic
eligibility
for
incentive
funds
requires
that
a
mental
health
and
disability
services
region
meet
all
of
the
following
conditions:
(1)
The
mental
health
and
disability
services
region
is
in
compliance
with
the
regional
service
system
management
plan
requirements
of
section
331.393.
(2)
(a)
In
the
fiscal
year
that
commenced
two
years
prior
to
the
fiscal
year
of
application
for
incentive
funds,
the
ending
balance,
under
generally
accepted
accounting
principles,
of
the
mental
health
and
disability
services
region’s
combined
services
funds
was
equal
to
or
less
than
the
ending
balance
threshold
under
subparagraph
division
(b)
for
the
fiscal
year
for
which
assistance
is
requested.
(b)
For
purposes
of
this
subparagraph
(2),
“ending
balance
threshold”
means
the
following:
(i)
For
applications
for
the
fiscal
year
beginning
July
1,
2021,
forty
percent
of
the
actual
expenditures
of
the
mental
health
and
disability
services
region
for
the
fiscal
year
that
commenced
two
years
prior
to
the
fiscal
year
of
application
for
assistance.
(ii)
For
applications
for
the
fiscal
year
beginning
July
1,
2022,
twenty
percent
of
the
actual
expenditures
of
the
mental
health
and
disability
services
region
for
the
fiscal
year
that
commenced
two
years
prior
to
the
fiscal
year
of
application
for
assistance.
(iii)
For
applications
for
fiscal
years
beginning
on
or
after
July
1,
2023,
five
percent
of
the
actual
expenditures
of
the
mental
health
and
disability
services
region
for
the
fiscal
year
that
commenced
two
years
prior
to
the
fiscal
year
of
application
for
assistance.
d.
The
department
shall
review
the
fiscal
year-end
financial
records
for
all
mental
health
and
disability
services
regions
that
are
granted
incentive
funds.
If
the
department
determines
a
mental
health
and
disability
services
region’s
actual
need
for
incentive
funds
was
less
than
the
amount
of
incentive
funds
Senate
File
619,
p.
39
granted
to
the
mental
health
and
disability
services
region,
the
mental
health
and
disability
services
region
shall
refund
the
difference
between
the
amount
of
assistance
granted
and
the
actual
need.
The
mental
health
and
disability
services
region
shall
submit
the
refund
within
thirty
days
of
receiving
notice
from
the
department.
Refunds
shall
be
credited
to
the
incentive
fund.
e.
The
department
shall
determine
application
requirements
to
ensure
prudent
use
of
the
incentive
fund.
The
department
may
accept
or
reject
an
application
for
incentive
funds
in
whole
or
in
part.
The
decision
of
the
department
is
final.
f.
The
total
amount
of
incentive
funds
approved
shall
be
limited
to
the
amount
available
in
the
incentive
fund
for
a
fiscal
year.
Any
unobligated
balance
in
the
incentive
fund
at
the
close
of
a
fiscal
year
shall
remain
in
the
incentive
fund
for
distribution
in
the
succeeding
fiscal
year.
g.
Incentive
funds
shall
only
be
made
available
to
address
one
or
more
of
the
following
circumstances:
(1)
To
reimburse
regions
for
reductions
in
available
funding
for
core
services
as
the
result
of
the
reduction
and
elimination
of
the
levy
under
section
331.424A,
Code
2021,
if
the
region
has
an
operating
deficit.
The
department
shall
prioritize
approval
of
incentive
funds
for
the
circumstances
specified
in
this
subparagraph.
(2)
To
incentivize
quality
core
services
that
meet
or
exceed
the
defined
outcomes
in
the
performance-based
contract.
(3)
To
support
regional
efforts
to
fund
non-core
services
that
support
the
defined
outcomes
of
core
services
in
the
performance-based
contract.
(4)
To
support
non-core
services
to
maintain
an
individual
in
a
community
setting
or
that
would
create
a
risk
that
the
individuals
needing
services
and
supports
would
be
placed
in
more
restrictive,
higher-cost
settings.
h.
Subject
to
the
amount
available
and
obligated
from
the
incentive
fund
for
a
fiscal
year,
the
department
shall
annually
calculate
the
amount
of
moneys
due
to
eligible
mental
health
and
disability
services
regions
in
accordance
with
the
department’s
decisions
and
that
amount
is
appropriated
from
the
incentive
fund
to
the
department
for
payment
of
the
moneys
due.
Senate
File
619,
p.
40
The
department
shall
distribute
incentive
funds
payable
to
the
mental
health
and
disability
services
regions
for
the
amounts
due
on
or
before
January
1.
i.
On
or
before
March
1
and
September
1
of
each
fiscal
year,
the
department
shall
provide
the
governor’s
office
and
the
general
assembly
with
a
report
of
the
financial
condition
of
the
incentive
fund.
The
report
shall
include
but
is
not
limited
to
an
itemization
of
the
funding
source’s
balances,
types
and
amount
of
revenues
credited,
and
payees
and
payment
amounts
for
the
expenditures
made
from
the
funding
source
during
the
reporting
period.
j.
If
the
department
has
made
its
decisions
but
has
determined
that
there
are
otherwise
qualifying
requests
for
incentive
funds
that
are
beyond
the
amount
available
in
the
incentive
fund
for
a
fiscal
year,
the
department
shall
compile
a
list
of
such
requests
and
the
supporting
information
for
the
requests.
The
list
and
information
shall
be
submitted
to
the
commission,
the
children’s
behavioral
health
system
state
board,
and
the
general
assembly.
9.
The
commission
shall
consult
with
regional
administrators
and
the
director
in
prescribing
forms
and
adopting
rules
to
administer
this
section.
Sec.
84.
Section
249N.8,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
Biennially,
a
report
of
the
results
of
a
review,
by
county
and
region,
of
mental
health
services
previously
funded
through
taxes
levied
by
counties
pursuant
to
section
331.424A
,
Code
2021,
or
funds
administered
by
a
mental
health
and
disability
services
region
that
are
funded
during
the
reporting
period
under
the
Iowa
health
and
wellness
plan.
Sec.
85.
Section
331.389,
subsection
1,
paragraph
b,
Code
2021,
is
amended
to
read
as
follows:
b.
If
a
county
has
been
exempted
prior
to
July
1,
2014,
from
the
requirement
to
enter
into
a
regional
service
system,
the
county
and
the
county’s
board
of
supervisors
shall
fulfill
all
requirements
and
be
eligible
as
a
region
under
this
chapter
and
chapter
chapters
222,
225,
225C
,
226,
227,
229,
and
230
for
a
regional
service
system,
regional
service
system
management
plan,
regional
governing
board,
and
regional
administrator,
Senate
File
619,
p.
41
and
any
other
provisions
applicable
to
a
region
of
counties
providing
local
mental
health
and
disability
services.
Additionally,
a
county
exempted
under
this
subsection
shall
be
considered
a
region
for
purposes
of
chapter
426B.
Sec.
86.
Section
331.389,
subsection
5,
paragraph
a,
subparagraph
(2),
Code
2021,
is
amended
to
read
as
follows:
(2)
Reduce
the
amount
of
the
annual
state
funding
provided
for
the
regional
service
system
or
exempted
county,
including
amounts
received
under
section
225C.7A
,
not
to
exceed
fifteen
percent
of
the
amount.
Sec.
87.
Section
331.391,
subsections
1
and
3,
Code
2021,
are
amended
to
read
as
follows:
1.
The
funding
under
the
control
of
the
governing
board
shall
be
maintained
in
a
combined
account
,
in
separate
county
accounts
that
are
under
the
control
of
the
governing
board,
or
pursuant
to
other
arrangements
authorized
by
law
that
limit
the
administrative
burden
of
such
control
while
facilitating
public
scrutiny
of
financial
processes
.
A
county
exempted
under
section
331.389,
subsection
1,
shall
maintain
a
county
mental
health
and
disability
services
fund
for
the
deposit
of
funding
received
under
section
225C.7A
and
appropriations
specifically
authorized
to
be
made
from
the
county
mental
health
and
disability
services
fund
shall
not
be
made
from
any
other
fund
of
the
county.
A
county
mental
health
and
disability
services
fund
established
by
an
exempt
county,
to
the
extent
feasible,
shall
be
considered
to
be
the
same
as
a
region
combined
account
and
shall
be
subject
to
the
same
requirements
as
a
region’s
combined
account.
3.
The
funding
provided
pursuant
to
appropriations
from
the
mental
health
and
disability
services
regional
services
service
fund
created
in
section
225C.7A
and
from
performance-based
contracts
with
the
department
shall
be
credited
to
the
account
or
accounts
under
the
control
of
the
governing
board.
Sec.
88.
Section
331.391,
subsection
4,
paragraphs
a,
b,
and
c,
Code
2021,
are
amended
to
read
as
follows:
a.
If
a
region
is
meeting
the
financial
obligations
for
implementation
of
its
regional
service
system
management
plan
for
a
fiscal
year
and
residual
funding
is
anticipated,
the
regional
administrator
shall
may
reserve
an
adequate
amount
of
Senate
File
619,
p.
42
unobligated
and
unencumbered
funds
for
cash
flow
of
expenditure
obligations
in
the
next
fiscal
year.
b.
Each
region
shall
certify
to
the
department
of
management
human
services
on
or
before
December
1,
2022
2021
,
and
each
December
1
thereafter,
the
amount
of
the
region’s
cash
flow
amount
in
the
combined
account
that
is
attributable
to
each
county
within
the
region
based
upon
each
county’s
proportionate
amount
of
funding
and
contributions
to
the
region
or
other
methodology
specified
in
the
regional
governance
agreement
or
certify
the
cash
flow
amount
for
each
separate
county
account
that
is
under
the
control
of
the
governing
board
at
the
conclusion
of
the
most
recently
completed
fiscal
year.
c.
For
fiscal
years
beginning
on
or
after
July
1,
2023,
the
region’s
cash
flow
amount
,
either
reserved
in
the
region’s
combined
account
or
reserved
among
all
separate
county
accounts
under
the
control
of
the
governing
board,
shall
not
exceed
forty
five
percent
of
the
gross
actual
expenditures
from
the
combined
account
or
from
all
separate
county
accounts
under
control
of
the
governing
board
for
the
fiscal
year
preceding
the
fiscal
year
in
progress.
Sec.
89.
Section
331.392,
subsection
4,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
Methods
for
pooling,
management,
and
expenditure
of
the
funding
under
the
control
of
the
regional
administrator.
If
the
agreement
does
not
provide
for
pooling
of
the
participating
county
moneys
in
a
single
fund,
the
agreement
shall
specify
how
the
participating
county
moneys
will
be
subject
to
the
control
of
the
regional
administrator.
Sec.
90.
Section
331.393,
subsection
10,
Code
2021,
is
amended
to
read
as
follows:
10.
The
director’s
approval
of
a
regional
plan
shall
not
be
construed
to
constitute
certification
of
the
respective
county
budgets
or
of
the
region’s
budget.
Sec.
91.
Section
331.394,
subsection
4,
Code
2021,
is
amended
to
read
as
follows:
4.
If
a
county
of
residence
is
part
of
a
mental
health
and
disability
services
region
that
has
agreed
to
pool
funding
and
liability
for
services,
the
The
responsibilities
of
the
county
under
law
regarding
such
mental
health
and
disability
services
Senate
File
619,
p.
43
shall
be
performed
on
behalf
of
the
county
by
the
regional
administrator.
The
county
of
residence
or
the
county’s
mental
health
and
disability
services
region
,
as
applicable,
is
responsible
for
paying
the
public
costs
of
the
mental
health
and
disability
services
that
are
not
covered
by
the
medical
assistance
program
under
chapter
249A
and
are
provided
in
accordance
with
the
region’s
approved
service
management
plan
to
persons
who
are
residents
of
the
county
or
region.
Sec.
92.
Section
331.398,
subsection
1,
Code
2021,
is
amended
to
read
as
follows:
1.
The
financing
of
a
regional
mental
health
and
disability
service
system
is
limited
to
a
fixed
budget
amount.
The
fixed
budget
amount
shall
be
the
amount
identified
in
a
regional
service
system
management
plan
and
budget
for
the
fiscal
year.
A
region
shall
receive
state
funding
for
growth
in
non-Medicaid
expenditures
through
the
mental
health
and
disability
regional
services
fund
created
in
section
225C.7A
to
address
increased
service
costs,
additional
service
populations,
additional
core
service
domains,
and
increased
numbers
of
persons
receiving
services.
Sec.
93.
NEW
SECTION
.
331.400
Quarterly
reports.
Beginning
with
the
fiscal
year,
beginning
July
1,
2022,
the
department
shall
deliver
on
a
quarterly
basis
a
report
to
the
general
assembly
that
provides
a
summary
of
the
status
of
implementing
core
services
in
each
region,
the
accessibility
of
core
services
in
each
region,
how
each
region
is
using
the
funding
provided
under
section
225C.7A,
and
recommendations
for
improvements
to
the
mental
health
and
disability
services
system
in
order
to
attain
the
outcome
improvement
goals
set
by
the
department
consistent
with
the
goals
specified
in
the
performance-based
contracts
under
section
225C.7A,
subsection
2,
paragraph
“c”
,
subparagraph
(5).
Sec.
94.
Section
331.424A,
subsection
1,
paragraph
b,
Code
2021,
is
amended
by
striking
the
paragraph.
Sec.
95.
Section
331.424A,
subsection
3,
Code
2021,
is
amended
to
read
as
follows:
3.
a.
County
revenues
from
taxes
and
other
sources
designated
by
a
county
for
mental
health
and
disabilities
services
shall
be
credited
to
the
county
mental
health
and
Senate
File
619,
p.
44
disabilities
services
fund
which
shall
be
created
by
the
county.
The
Until
the
required
transfer
of
funds
under
paragraph
“b”
,
the
board
shall
make
appropriations
from
the
fund
for
payment
of
services
provided
under
the
regional
service
system
management
plan
approved
pursuant
to
section
331.393
.
The
For
fiscal
years
beginning
before
July
1,
2022,
the
county
may
pay
for
the
services
in
cooperation
with
other
counties
by
pooling
appropriations
from
the
county
services
fund
with
appropriations
from
the
county
services
fund
of
other
counties
through
the
county’s
regional
administrator,
or
through
another
arrangement
specified
in
the
regional
governance
agreement
entered
into
by
the
county
under
section
331.392
.
b.
Notwithstanding
section
331.432,
subsection
3,
upon
conclusion
of
the
fiscal
year
beginning
July
1,
2021,
except
for
an
exempt
county
under
section
331.391,
subsection
1,
the
county
treasurer
shall
transfer
the
remaining
balance
of
the
county’s
county
services
fund
created
under
paragraph
“a”
,
including
all
unobligated
and
unencumbered
funds,
to
the
county’s
region
to
which
the
county
belongs
in
the
fiscal
year
beginning
July
1,
2022,
for
deposit
in
the
region’s
combined
account
under
section
331.391.
Sec.
96.
Section
331.424A,
subsection
4,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
An
amount
of
unobligated
and
unencumbered
funds,
as
specified
in
the
regional
governance
agreement
entered
into
by
the
county
under
section
331.392
,
shall
,
for
fiscal
years
beginning
before
July
1,
2022,
be
reserved
in
the
county
services
fund
to
address
cash
flow
obligations
in
the
next
fiscal
year
,
subject
to
the
limitations
of
this
subsection
.
Sec.
97.
Section
331.424A,
subsection
4,
paragraphs
c
and
d,
Code
2021,
are
amended
by
striking
the
paragraphs.
Sec.
98.
Section
331.424A,
subsections
5,
6,
and
9,
Code
2021,
are
amended
to
read
as
follows:
5.
Receipts
from
the
state
or
federal
government
for
fiscal
years
beginning
before
July
1,
2022,
for
the
mental
health
and
disability
services
administered
or
paid
for
by
a
county
shall
be
credited
to
the
county
services
fund,
including
moneys
distributed
to
the
county
from
the
department
of
human
services
and
moneys
allocated
under
chapter
426B
.
Senate
File
619,
p.
45
6.
For
each
fiscal
year
beginning
before
July
1,
2022
,
the
county
shall
certify
a
levy
for
payment
of
services.
For
each
such
fiscal
year,
county
revenues
from
taxes
imposed
by
the
county
credited
to
the
county
services
fund
shall
not
exceed
an
amount
equal
to
the
county
budgeted
amount
for
the
fiscal
year.
A
levy
certified
under
this
section
is
not
subject
to
the
appeal
provisions
of
section
331.426
or
to
any
other
provision
in
law
authorizing
a
county
to
exceed,
increase,
or
appeal
a
property
tax
levy
limit.
9.
a.
For
the
fiscal
year
beginning
July
1,
2017,
and
each
subsequent
fiscal
year
beginning
before
July
1,
2022
,
the
county
budgeted
amount
determined
for
each
county
shall
be
the
amount
necessary
to
meet
the
county’s
financial
obligations
for
the
payment
of
services
provided
under
the
regional
service
system
management
plan
approved
pursuant
to
section
331.393
,
not
to
exceed
an
amount
equal
to
the
product
of
the
regional
per
capita
expenditure
target
amount
twenty-one
dollars
and
fourteen
cents
multiplied
by
the
county’s
population
,
and,
for
fiscal
years
beginning
on
or
after
July
1,
2023,
reduced
by
the
amount
of
the
county’s
cash
flow
reduction
amount
for
the
fiscal
year
calculated
under
subsection
4
,
if
applicable
.
b.
If
a
county
officially
joins
a
different
region,
the
county’s
budgeted
amount
for
a
fiscal
year
beginning
before
July
1,
2022,
shall
be
the
amount
necessary
to
meet
the
county’s
financial
obligations
for
payment
of
services
provided
under
the
new
region’s
regional
service
system
management
plan
approved
pursuant
to
section
331.393
,
not
to
exceed
an
amount
equal
to
the
product
of
the
new
region’s
regional
per
capita
expenditure
target
amount
twenty-one
dollars
and
fourteen
cents
multiplied
by
the
county’s
population
,
and,
for
fiscal
years
beginning
on
or
after
July
1,
2023,
reduced
by
the
amount
of
the
county’s
cash
flow
reduction
amount
for
the
fiscal
year
calculated
under
subsection
4
,
if
applicable
.
Sec.
99.
Section
331.424A,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
10.
This
section
is
repealed
July
1,
2022.
Sec.
100.
Section
331.432,
subsection
3,
Code
2021,
is
amended
to
read
as
follows:
3.
a.
Except
as
authorized
in
section
331.477
,
transfers
Senate
File
619,
p.
46
of
moneys
between
the
county
services
fund
created
pursuant
to
section
331.424A
and
any
other
fund
are
prohibited.
This
subsection
paragraph
does
not
apply
to
appropriations
made
or
the
value
of
in-kind
care
and
treatment
provided
pursuant
to
section
347.7,
subsection
1
,
paragraph
“c”
,
Code
2021,
or
to
transfers
from
a
county
public
hospital
fund
under
section
347.7
.
This
paragraph
is
repealed
July
1,
2022.
b.
Payments
or
transfers
of
moneys
from
any
fund
of
the
county
to
a
mental
health
and
disability
services
region’s
combined
account
under
section
331.391
are
prohibited.
This
paragraph
applies
to
fiscal
years
beginning
on
or
after
July
1,
2022,
but
does
not
apply
to
transfers
from
a
county
public
hospital
fund
under
section
347.7
for
the
fiscal
year
beginning
July
1,
2022,
or
the
fiscal
year
beginning
July
1,
2023.
Sec.
101.
Section
347.7,
subsection
1,
paragraph
c,
Code
2021,
is
amended
by
striking
the
paragraph.
Sec.
102.
Section
426B.1,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
Moneys
shall
be
distributed
from
the
property
tax
relief
fund
to
counties
for
the
mental
health
and
disability
regional
service
system
for
mental
health
and
disabilities
services,
in
accordance
with
the
appropriations
made
to
the
fund
and
other
statutory
requirements.
Sec.
103.
Section
426B.2,
Code
2021,
is
amended
to
read
as
follows:
426B.2
Property
tax
relief
fund
payments.
The
director
of
human
services
shall
draw
warrants
on
the
property
tax
relief
fund,
payable
to
the
county
treasurer
regional
administrator
in
the
amount
due
to
a
county
mental
health
and
disability
services
region
in
accordance
with
statutory
requirements,
and
mail
the
warrants
to
the
county
auditors
regional
administrator
in
July
and
January
of
each
year.
Sec.
104.
Section
426B.4,
Code
2021,
is
amended
to
read
as
follows:
426B.4
Rules.
The
mental
health
and
disability
services
commission
shall
consult
with
county
representatives
regional
administrators
and
the
director
of
human
services
in
prescribing
forms
and
Senate
File
619,
p.
47
adopting
rules
pursuant
to
chapter
17A
to
administer
this
chapter
.
Sec.
105.
ADJUSTMENT
TO
PROPERTY
TAXES
CERTIFIED
UNDER
SECTION
331.424A
——
FY
2021-2022.
For
each
county
for
which
the
amount
of
taxes
certified
for
levy
for
the
purposes
of
section
331.424A
for
the
fiscal
year
beginning
July
1,
2021,
exceeds
the
product
of
the
population
of
the
county
as
determined
under
section
331.424A,
subsection
1,
paragraph
“e”,
multiplied
by
twenty-one
dollars
and
fourteen
cents,
the
department
of
management
shall
reduce
the
amount
of
such
taxes
certified
for
levy
to
an
amount
not
to
exceed
the
product
of
the
population
of
the
county
as
determined
under
section
331.424A,
subsection
1,
paragraph
“e”,
multiplied
by
twenty-one
dollars
and
fourteen
cents
and
shall
revise
the
rate
of
taxation
as
necessary
to
raise
the
reduced
amount.
The
department
of
management
shall
report
the
reduction
in
the
certified
taxes
and
the
revised
rate
of
taxation
to
the
county
auditors
by
June
15,
2021.
Sec.
106.
IMPLEMENTATION
OF
REGION
INCENTIVE
FUND
UNDER
SECTION
225C.7A
——
EMERGENCY
RULEMAKING.
1.
In
order
to
timely
implement
the
provisions
of
this
division
of
this
Act
establishing
the
region
incentive
fund
under
section
225C.7A,
subsection
8,
for
mental
health
and
disability
services
regions
for
funding
the
fiscal
year
beginning
July
1,
2021,
and
the
fiscal
year
beginning
July
1,
2022,
the
director
of
human
services
shall
establish
alternative
application
deadlines
and
expedited
application
review
and
approval
timelines.
2.
The
department
of
human
services
may
adopt
administrative
rules
under
section
17A.4,
subsection
3,
and
section
17A.5,
subsection
2,
paragraph
“b”,
to
implement
provisions
of
this
division
of
this
Act
and
the
rules
shall
become
effective
immediately
upon
filing
or
on
a
later
effective
date
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
Senate
File
619,
p.
48
the
administrative
rules
review
committee
under
section
17A.8,
subsections
9
and
10,
shall
be
applicable
to
a
delay
imposed
under
this
section,
notwithstanding
a
provision
in
those
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.
107.
DEPARTMENT
OF
HUMAN
SERVICES
——
MENTAL
HEALTH
AND
DISABILITY
REGIONS
STUDY.
The
department
of
human
services
shall
convene
a
study
committee
to
evaluate
the
current
mental
health
and
disability
region
structure
and
operations
in
the
context
of
the
changes
made
and
the
funding
provided
by
this
division
of
this
Act.
The
study
shall,
at
a
minimum,
review
how
effectively
each
mental
health
and
disability
services
region
has
implemented
the
core
services
outlined
in
sections
331.397
and
331.397A,
including
the
degree
of
uniformity
of
the
core
services
between
the
regions.
The
department
shall
be
authorized
to
contract
with
and
retain
the
services
of
an
independent
contractor
in
order
to
conduct
the
study.
The
department
shall
submit
a
report
detailing
the
study’s
findings
and
recommendations
to
the
general
assembly
and
the
governor
no
later
than
December
15,
2022.
Sec.
108.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
DIVISION
XXVI
COMMERCIAL
AND
INDUSTRIAL
PROPERTY
TAX
REPLACEMENT
PAYMENTS
Sec.
109.
Section
2.48,
subsection
3,
paragraph
f,
subparagraph
(6),
Code
2021,
is
amended
by
striking
the
subparagraph.
Sec.
110.
Section
331.512,
subsection
15,
Code
2021,
is
amended
by
striking
the
subsection.
Sec.
111.
Section
331.559,
subsection
27,
Code
2021,
is
amended
by
striking
the
subsection.
Sec.
112.
Section
441.21A,
subsection
1,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
For
each
fiscal
year
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2029,
there
is
appropriated
from
the
general
fund
of
the
state
to
the
department
of
revenue
an
amount
necessary
for
the
payment
of
all
commercial
and
industrial
Senate
File
619,
p.
49
property
tax
replacement
claims
under
this
section
for
the
fiscal
year.
However,
for
a
the
fiscal
year
years
beginning
on
or
after
July
1,
2017,
July
1,
2018,
July
1,
2019,
July
1,
2020,
and
July
1,
2021,
the
total
amount
of
moneys
appropriated
from
the
general
fund
of
the
state
to
the
department
of
revenue
for
the
payment
of
commercial
and
industrial
property
tax
replacement
claims
in
that
each
fiscal
year
shall
not
exceed
the
total
amount
of
money
necessary
to
pay
all
commercial
and
industrial
property
tax
replacement
claims
for
the
fiscal
year
beginning
July
1,
2016.
Sec.
113.
Section
441.21A,
subsections
2
and
3,
Code
2021,
are
amended
to
read
as
follows:
2.
a.
Beginning
with
the
For
each
fiscal
year
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022,
each
county
treasurer
shall
be
paid
by
the
department
of
revenue
an
amount
equal
to
the
amount
of
the
commercial
and
industrial
property
tax
replacement
claims
in
the
county,
as
calculated
in
subsection
4
.
If
an
amount
appropriated
for
a
the
fiscal
year
beginning
on
July
1,
2017,
July
1,
2018,
July
1,
2019,
July
1,
2020,
or
July
1,
2021,
is
insufficient
to
pay
all
replacement
claims
for
the
fiscal
year
,
the
director
of
revenue
shall
prorate
the
payment
of
replacement
claims
to
the
county
treasurers
and
shall
notify
the
county
auditors
of
the
pro
rata
percentage
on
or
before
September
30.
b.
For
each
fiscal
year
beginning
on
or
after
July
1,
2022,
but
before
July
1,
2029,
each
county
treasurer
shall
be
paid
by
the
department
of
revenue
an
amount
equal
to
the
sum
of
the
commercial
and
industrial
property
tax
replacement
claims
for
all
taxing
authorities,
or
portion
thereof,
located
in
the
county,
as
calculated
in
subsection
4A.
The
county
treasurer
shall
pay
to
each
taxing
authority
the
taxing
authority’s
commercial
and
industrial
property
tax
replacement
claim,
or
portion
thereof,
as
calculated
in
subsection
4A.
3.
a.
On
or
before
July
1
of
each
fiscal
year
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022,
the
assessor
shall
report
to
the
county
auditor
the
total
actual
value
of
all
commercial
property
and
industrial
property
in
the
county
that
is
subject
to
assessment
and
taxation
for
the
assessment
year
used
to
calculate
the
taxes
due
and
payable
in
that
fiscal
Senate
File
619,
p.
50
year.
b.
On
or
before
July
1,
2022,
the
department
of
management
shall
calculate
and
report
to
the
department
of
revenue
for
each
taxing
authority
in
this
state
that
is
a
city
or
a
county
all
of
the
following:
(1)
The
total
assessed
value
as
of
January
1,
2012,
of
all
taxable
property
located
in
the
taxing
authority
that
is
subject
to
assessment
and
taxation
used
to
calculate
taxes
which
are
due
and
payable
in
the
fiscal
year
beginning
July
1,
2013,
excluding
property
subject
to
the
statewide
property
tax
imposed
under
section
437A.18
or
437B.14.
(2)
The
total
assessed
value
as
of
January
1,
2019,
of
all
taxable
property
located
in
the
taxing
authority
that
is
subject
to
assessment
and
taxation
used
to
calculate
taxes
which
are
due
and
payable
in
the
fiscal
year
beginning
July
1,
2020,
excluding
property
subject
to
the
statewide
property
tax
imposed
under
section
437A.18
or
437B.14.
Sec.
114.
Section
441.21A,
subsection
4,
unnumbered
paragraph
1,
Code
2021,
is
amended
to
read
as
follows:
On
or
before
a
date
established
by
rule
of
the
department
of
revenue
of
each
fiscal
year
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022,
the
county
auditor
shall
prepare
a
statement,
based
upon
the
report
received
pursuant
to
subsection
3
,
paragraph
“a”
,
listing
for
each
taxing
district
in
the
county:
Sec.
115.
Section
441.21A,
Code
2021,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
4A.
a.
As
used
in
this
subsection,
unless
the
context
clearly
requires
otherwise:
(1)
“Qualified
taxing
authority”
means
any
of
the
following:
(a)
A
taxing
authority
that
is
not
a
city
or
a
county.
(b)
A
taxing
authority
that
is
a
city
or
county
for
which
the
amount
determined
under
subsection
3,
paragraph
“b”
,
subparagraph
(2),
is
less
than
one
hundred
thirty-one
and
twenty-four
hundredths
percent
of
the
amount
determined
under
subsection
3,
paragraph
“b”
,
subparagraph
(1).
(2)
“Taxing
authority”
means
a
city,
county,
community
college,
or
other
governmental
entity
or
political
subdivision
in
this
state
authorized
to
certify
a
levy
on
property
located
Senate
File
619,
p.
51
within
such
authority,
but
does
not
include
a
school
district.
b.
For
fiscal
years
beginning
on
or
after
July
1,
2022,
but
before
July
1,
2029,
the
amount
of
each
taxing
authority’s
replacement
claim
is
as
follows:
(1)
If
the
taxing
authority
is
a
qualified
taxing
authority:
(a)
For
the
fiscal
year
beginning
July
1,
2022,
seven-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(b)
For
the
fiscal
year
beginning
July
1,
2023,
six-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(c)
For
the
fiscal
year
beginning
July
1,
2024,
five-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(d)
For
the
fiscal
year
beginning
July
1,
2025,
four-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(e)
For
the
fiscal
year
beginning
July
1,
2026,
three-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(f)
For
the
fiscal
year
beginning
July
1,
2027,
two-eighths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(g)
For
the
fiscal
year
beginning
July
1,
2028,
one-eighth
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(2)
If
the
taxing
authority
is
not
a
qualified
taxing
authority:
(a)
For
the
fiscal
year
beginning
July
1,
2022,
four-fifths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(b)
For
the
fiscal
year
beginning
July
1,
2023,
three-fifths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(c)
For
the
fiscal
year
beginning
July
1,
2024,
two-fifths
of
the
amount
received
by
the
taxing
authority
under
this
section
for
the
fiscal
year
beginning
July
1,
2021.
(d)
For
the
fiscal
year
beginning
July
1,
2025,
one-fifth
of
the
amount
received
by
the
taxing
authority
under
this
section
Senate
File
619,
p.
52
for
the
fiscal
year
beginning
July
1,
2021.
(e)
For
the
fiscal
year
beginning
July
1,
2026,
and
each
succeeding
fiscal
year
beginning
before
July
1,
2029,
zero.
(3)
The
department
of
management
shall
calculate
and
report
to
the
department
of
revenue
the
amount
received
by
each
taxing
authority
in
this
state
as
the
result
of
commercial
and
industrial
property
tax
replacement
claims
paid
for
the
fiscal
year
beginning
July
1,
2021,
and
the
portion
of
the
amount
attributable
to
each
county
where
the
taxing
authority
is
located,
if
applicable.
Sec.
116.
Section
441.21A,
subsection
5,
Code
2021,
is
amended
to
read
as
follows:
5.
For
purposes
of
computing
replacement
amounts
under
this
section
for
fiscal
years
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022
,
that
portion
of
an
urban
renewal
area
defined
as
the
sum
of
the
assessed
valuations
defined
in
section
403.19,
subsections
1
and
2
,
shall
be
considered
a
taxing
district.
Sec.
117.
Section
441.21A,
subsection
6,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
The
For
fiscal
years
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022,
the
county
auditor
shall
certify
and
forward
one
copy
of
the
statement
to
the
department
of
revenue
not
later
than
a
date
of
each
year
established
by
the
department
of
revenue
by
rule.
Sec.
118.
Section
441.21A,
subsection
6,
Code
2021,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
f.
This
subsection
shall
apply
to
the
apportionment
of
replacement
claim
amounts
for
fiscal
years
beginning
on
or
after
July
1,
2014,
but
before
July
1,
2022.
Sec.
119.
Section
441.21A,
Code
2021,
is
amended
by
adding
the
following
new
subsections:
NEW
SUBSECTION
.
7.
a.
For
fiscal
years
beginning
on
or
after
July
1,
2022,
but
before
July
1,
2029,
each
taxing
authority’s
replacement
claim
calculated
under
subsection
4A,
or
portion
thereof,
shall
be
paid
to
the
appropriate
county
treasurer,
as
provided
in
subsection
2,
paragraph
“b”
,
in
equal
installments
in
September
and
March
of
each
year.
b.
After
payment
by
the
county
treasurer
to
the
taxing
Senate
File
619,
p.
53
authority,
the
taxing
authority’s
replacement
claim
shall
be
apportioned
and
credited
by
the
governing
body
of
the
taxing
authority
among
the
taxing
authority’s
tax
levies
in
the
same
proportion
that
each
property
tax
levy
bears
to
the
total
of
all
property
tax
levies
imposed
by
the
taxing
authority
for
the
fiscal
year
for
which
the
payment
is
received.
c.
Of
the
amounts
allocated
and
credited
to
each
property
tax
levy
that
is
subject
to
division
under
section
403.19,
the
total
amount
paid
into
the
fund
for
the
taxing
authority
as
taxes
by
or
for
the
taxing
authority
into
which
all
other
property
taxes
are
paid
and
the
special
fund
of
the
applicable
municipality
under
section
403.19,
subsection
2,
shall
be
an
amount
of
the
replacement
claim
that
is
proportionate
to
the
amount
of
the
total
sum
of
the
assessed
value
of
the
taxable
commercial
and
industrial
property
in
the
urban
renewal
area
as
a
share
of
total
assessed
value
of
all
taxable
property
in
the
taxing
authority
and
shall
be
apportioned
as
follows:
(1)
To
the
fund
for
the
taxing
authority
as
taxes
by
or
for
the
taxing
authority
into
which
all
other
property
taxes
are
paid,
an
amount
proportionate
to
the
amount
of
actual
value
of
the
commercial
and
industrial
property
in
the
urban
renewal
area
as
determined
in
section
403.19,
subsection
1,
that
was
subtracted
pursuant
to
section
403.20,
as
it
bears
to
the
total
amount
of
actual
value
of
the
commercial
and
industrial
property
in
the
urban
renewal
area
that
was
subtracted
pursuant
to
section
403.20
for
the
assessment
year
for
property
taxes
due
and
payable
in
the
fiscal
year
for
which
the
replacement
claim
is
computed.
(2)
(a)
To
the
special
fund
of
the
applicable
municipality
under
section
403.19,
subsection
2,
the
remaining
amount,
if
any.
(b)
The
amount
allocated
under
subparagraph
division
(a)
shall
not
exceed
the
amount
equal
to
the
amount
certified
to
the
county
auditor
under
section
403.19
for
the
fiscal
year
in
which
the
claim
is
paid,
after
deduction
of
the
amount
of
other
revenues
committed
for
payment
on
that
amount
for
the
fiscal
year.
The
amount
not
allocated
as
a
result
of
the
operation
of
this
subparagraph
division
(b)
shall
be
allocated
to
and
paid
into
the
fund
for
the
taxing
authority
as
taxes
by
or
for
the
Senate
File
619,
p.
54
taxing
authority
in
the
manner
provided
in
subparagraph
(1).
NEW
SUBSECTION
.
8.
This
section
is
repealed
July
1,
2029.
Sec.
120.
EFFECTIVE
DATE.
The
following
take
effect
July
1,
2029:
1.
The
section
of
this
division
of
this
Act
amending
section
331.512.
2.
The
section
of
this
division
of
this
Act
amending
section
331.559.
DIVISION
XXVII
SCHOOL
FOUNDATION
PERCENTAGE
Sec.
121.
Section
257.1,
subsection
2,
paragraph
b,
Code
2021,
is
amended
to
read
as
follows:
b.
For
the
budget
year
commencing
July
1,
1999,
and
for
each
succeeding
budget
year
beginning
before
July
1,
2022,
the
regular
program
foundation
base
per
pupil
is
eighty-seven
and
five-tenths
percent
of
the
regular
program
state
cost
per
pupil.
For
the
budget
year
commencing
July
1,
2022,
and
for
each
succeeding
budget
year,
the
regular
program
foundation
base
per
pupil
is
eighty-eight
and
four-tenths
percent
of
the
regular
program
state
cost
per
pupil.
For
the
budget
year
commencing
July
1,
1991,
and
for
each
succeeding
budget
year
the
special
education
support
services
foundation
base
is
seventy-nine
percent
of
the
special
education
support
services
state
cost
per
pupil.
The
combined
foundation
base
is
the
sum
of
the
regular
program
foundation
base,
the
special
education
support
services
foundation
base,
the
total
teacher
salary
supplement
district
cost,
the
total
professional
development
supplement
district
cost,
the
total
early
intervention
supplement
district
cost,
the
total
teacher
leadership
supplement
district
cost,
the
total
area
education
agency
teacher
salary
supplement
district
cost,
and
the
total
area
education
agency
professional
development
supplement
district
cost.
Sec.
122.
Section
257.3,
subsection
1,
paragraph
d,
Code
2021,
is
amended
by
striking
the
paragraph.
Sec.
123.
EFFECTIVE
DATE.
The
section
of
this
division
of
this
Act
amending
section
257.3,
subsection
1,
paragraph
“d”,
takes
effect
July
1,
2022.
DIVISION
XXVIII
Senate
File
619,
p.
55
ELDERLY
PROPERTY
TAX
CREDIT
Sec.
124.
Section
25B.7,
subsection
2,
paragraph
b,
Code
2021,
is
amended
to
read
as
follows:
b.
Low-income
property
tax
credit
and
elderly
and
disabled
property
tax
credit
pursuant
to
sections
425.16
through
425.40
,
subject
to
the
limitation
of
section
425.39,
subsection
1,
paragraph
“b”
.
Sec.
125.
Section
425.17,
subsection
2,
Code
2021,
is
amended
to
read
as
follows:
2.
a.
“Claimant”
means
either
any
of
the
following:
(1)
A
person
filing
a
claim
for
credit
or
reimbursement
under
this
subchapter
who
has
attained
the
age
of
sixty-five
years
but
who
has
not
attained
the
age
of
seventy
years
on
or
before
December
31
of
the
base
year
or
,
a
person
filing
a
claim
for
credit
or
reimbursement
under
this
subchapter
who
is
totally
disabled
and
was
totally
disabled
on
or
before
December
31
of
the
base
year
,
or
a
person
filing
a
claim
for
reimbursement
under
this
subchapter
who
has
attained
the
age
of
sixty-five
years
on
or
before
December
31
of
the
base
year
and
who
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
administrator
of
the
claimant’s
estate.
(2)
A
person
filing
a
claim
for
credit
or
reimbursement
under
this
subchapter
who
has
attained
the
age
of
twenty-three
years
on
or
before
December
31
of
the
base
year
or
was
a
head
of
household
on
December
31
of
the
base
year,
as
defined
in
the
Internal
Revenue
Code,
but
has
not
attained
the
age
or
disability
status
described
in
this
paragraph
“a”
,
subparagraph
(1)
or
the
age
status
and
eligibility
criteria
of
subparagraph
(3)
,
and
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
administrator
of
the
claimant’s
estate,
and
was
not
claimed
as
a
dependent
on
any
other
person’s
tax
return
for
the
base
year.
(3)
A
person
filing
a
claim
for
credit
under
this
subchapter
who
has
attained
the
age
of
seventy
years
on
or
before
December
31
of
the
base
year,
who
has
a
household
income
of
less
than
two
hundred
fifty
percent
of
the
federal
poverty
level,
as
defined
by
the
most
recently
revised
poverty
income
guidelines
Senate
File
619,
p.
56
published
by
the
United
States
department
of
health
and
human
services,
and
is
domiciled
in
this
state
at
the
time
the
claim
is
filed
or
at
the
time
of
the
person’s
death
in
the
case
of
a
claim
filed
by
the
executor
or
administrator
of
the
claimant’s
estate.
b.
“Claimant”
under
paragraph
“a”
,
subparagraph
(1)
or
(2),
includes
a
vendee
in
possession
under
a
contract
for
deed
and
may
include
one
or
more
joint
tenants
or
tenants
in
common.
In
the
case
of
a
claim
for
rent
constituting
property
taxes
paid,
the
claimant
shall
have
rented
the
property
during
any
part
of
the
base
year.
In
the
case
of
a
claim
for
property
taxes
due,
the
claimant
shall
have
occupied
the
property
during
any
part
of
the
fiscal
year
beginning
July
1
of
the
base
year.
If
a
homestead
is
occupied
by
two
or
more
persons,
and
more
than
one
person
is
able
to
qualify
as
a
claimant,
the
persons
may
each
file
a
claim
based
upon
each
person’s
income
and
rent
constituting
property
taxes
paid
or
property
taxes
due.
Sec.
126.
Section
425.23,
subsection
1,
paragraph
a,
unnumbered
paragraph
1,
Code
2021,
is
amended
to
read
as
follows:
The
tentative
credit
or
reimbursement
for
a
claimant
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
subparagraphs
subparagraph
(1)
and
(2),
if
no
appropriation
is
made
to
the
fund
created
in
section
425.40
shall
be
determined
in
accordance
with
the
following
schedule:
Sec.
127.
Section
425.23,
subsection
1,
Code
2021,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
c.
The
tentative
credit
for
a
claimant
described
in
section
425.17,
subsection
2,
paragraph
“a”
,
subparagraph
(3),
shall
be
the
greater
of
the
following:
(1)
The
amount
of
the
credit
under
the
schedule
specified
in
paragraph
“a”
of
this
subsection
as
if
the
claimant
was
a
claimant
as
defined
in
section
425.17,
subsection
2,
paragraph
“a”
,
subparagraph
(1),
filing
for
a
credit
under
paragraph
“a”
of
this
subsection.
(2)
The
difference
between
the
actual
amount
of
property
taxes
due
on
the
homestead
during
the
fiscal
year
next
following
the
base
year
minus
the
actual
amount
of
property
taxes
due
on
the
homestead
during
the
first
fiscal
year
for
Senate
File
619,
p.
57
which
the
claimant
filed
a
claim
for
a
credit
calculated
under
this
paragraph
“c”
and
for
which
the
property
taxes
due
on
the
homestead
were
calculated
on
an
assessed
valuation
that
was
not
a
partial
assessment
and
if
the
claimant
has
filed
for
the
credit
calculated
under
this
paragraph
“c”
for
each
of
the
subsequent
fiscal
years
after
the
first
credit
claimed.
Sec.
128.
Section
425.23,
subsection
4,
paragraph
a,
Code
2021,
is
amended
to
read
as
follows:
a.
For
the
base
year
beginning
in
the
1999
calendar
year
and
for
each
subsequent
base
year,
the
dollar
amounts
set
forth
in
subsections
subsection
1
,
paragraphs
“a”
and
“b”
,
and
subsection
3
shall
be
multiplied
by
the
cumulative
adjustment
factor
for
that
base
year.
“Cumulative
adjustment
factor”
means
the
product
of
the
annual
adjustment
factor
for
the
1998
base
year
and
all
annual
adjustment
factors
for
subsequent
base
years.
The
cumulative
adjustment
factor
applies
to
the
base
year
beginning
in
the
calendar
year
for
which
the
latest
annual
adjustment
factor
has
been
determined.
Sec.
129.
Section
425.24,
Code
2021,
is
amended
to
read
as
follows:
425.24
Maximum
property
tax
for
purpose
of
credit
or
reimbursement.
In
For
claimants
under
section
425.17,
subsection
2,
paragraph
“a”
,
subparagraphs
(1)
and
(2),
and
for
the
calculation
under
section
425.23,
subsection
1,
paragraph
“c”
,
subparagraph
(1),
in
any
case
in
which
property
taxes
due
or
rent
constituting
property
taxes
paid
for
any
household
exceeds
one
thousand
dollars,
the
amount
of
property
taxes
due
or
rent
constituting
property
taxes
paid
shall
be
deemed
to
have
been
one
thousand
dollars
for
purposes
of
this
subchapter
.
Sec.
130.
Section
425.39,
subsection
1,
as
amended
by
2021
Iowa
Acts,
House
File
368,
section
33,
is
amended
to
read
as
follows:
1.
a.
The
elderly
and
disabled
property
tax
credit
fund
is
created.
There
is
appropriated
annually
from
the
general
fund
of
the
state
to
the
department
of
revenue
to
be
credited
to
the
elderly
and
disabled
property
tax
credit
fund,
from
funds
not
otherwise
appropriated,
an
amount
sufficient
to
implement
this
subchapter
for
credits
for
property
taxes
due
for
claimants
Senate
File
619,
p.
58
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
subparagraph
subparagraphs
(1)
and
(3),
subject
to
paragraph
“b”
.
b.
Regardless
of
the
amount
of
the
credit
determined
under
section
425.23,
subsection
1,
paragraph
“c”
,
the
amount
paid
by
the
director
of
revenue
to
each
county
treasurer
for
credits
for
claimants
described
under
section
425.17,
subsection
2,
paragraph
“a”
,
subparagraph
(3),
shall
not
exceed
the
amount
calculated
for
the
claimant
under
section
425.23,
subsection
1,
paragraph
“c”
,
subparagraph
(1),
and
section
25B.7,
subsection
1,
shall
not
apply
to
the
amount
of
the
credit
in
excess
of
the
amount
paid
by
the
director
of
revenue.
Sec.
131.
APPLICABILITY.
This
division
of
this
Act
applies
to
claims
under
chapter
425,
subchapter
II,
filed
on
or
after
January
1,
2022.
______________________________
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
619,
Eighty-ninth
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2021
______________________________
KIM
REYNOLDS
Governor