House
File
2661
-
Enrolled
House
File
2661
AN
ACT
RELATING
TO
PUBLIC
SAFETY
PERSONNEL
BY
MODIFYING
THE
RETIREMENT
BENEFITS
OF
SHERIFFS
AND
DEPUTY
SHERIFFS,
RESTRICTING
BAIL
FOR
MURDER
IN
THE
FIRST
DEGREE
OR
FELONIOUS
ASSAULTS
COMMITTED
UPON
PUBLIC
SAFETY
PERSONNEL,
AND
PROVIDING
FOR
A
TAX
CREDIT
FOR
MOVING
EXPENSES
AVAILABLE
AGAINST
THE
INDIVIDUAL
INCOME
TAX
FOR
NEW
PUBLIC
SAFETY
PERSONNEL
MOVING
TO
THE
STATE,
AND
INCLUDING
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
House
File
2661,
p.
2
DIVISION
I
IOWA
PUBLIC
EMPLOYEES’
RETIREMENT
SYSTEM
——
SHERIFFS
AND
DEPUTY
SHERIFFS
Section
1.
Section
97B.49C,
subsection
1,
paragraph
a,
subparagraph
(3),
Code
2024,
is
amended
to
read
as
follows:
(3)
For
each
active
or
inactive
vested
member
retiring
on
or
after
July
1,
1998,
and
before
July
1,
2024,
sixty
percent
plus,
if
applicable,
an
additional
three-eighths
of
one
percentage
point
for
each
additional
calendar
quarter
of
eligible
service
beyond
twenty-two
years
of
service,
not
to
exceed
a
total
of
twelve
additional
percentage
points.
Sec.
2.
Section
97B.49C,
subsection
1,
paragraph
a,
Code
2024,
is
amended
by
adding
the
following
new
subparagraph:
NEW
SUBPARAGRAPH
.
(4)
For
each
active
or
inactive
vested
member
retiring
on
or
after
July
1,
2024,
sixty
percent
plus,
if
applicable,
an
additional
five-eighths
of
one
percentage
point
for
each
additional
calendar
quarter
of
eligible
service
beyond
twenty-two
years
of
service,
not
to
exceed
a
total
of
twenty
additional
percentage
points.
Sec.
3.
Section
97B.49C,
Code
2024,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
2A.
Annual
adjustment
of
allowance.
A
member
who
retires
from
employment
as
a
sheriff
or
deputy
sheriff
on
or
after
July
1,
2024,
and
who
receives
a
monthly
retirement
allowance
under
this
section
shall
have
the
monthly
allowance
adjusted
as
follows:
a.
On
each
July
1,
the
monthly
retirement
allowance
authorized
in
this
section
and
payable
to
a
member
retired
prior
to
that
date,
and
to
a
beneficiary
or
contingent
annuitant
entitled
to
a
monthly
retirement
allowance
prior
to
that
date,
shall
be
adjusted
by
adding
to
the
monthly
retirement
allowance
payable
on
that
date
an
amount
equal
to
the
sum
of
one
and
one-half
percent
of
the
monthly
retirement
allowance
payable
on
that
date.
b.
A
retired
member,
beneficiary,
or
contingent
annuitant
shall
not
be
eligible
for
an
annual
readjustment
of
allowance
provided
in
this
subsection
unless
the
member
has
twenty-two
years
of
eligible
service
and
attained
the
age
of
fifty
years
prior
to
the
member’s
termination
of
employment.
House
File
2661,
p.
3
c.
A
retired
member,
beneficiary,
or
contingent
annuitant
that
receives
an
annual
adjustment
of
allowance
provided
in
this
subsection
shall
not
be
eligible
for
the
retirement
dividends
under
section
97B.49F.
DIVISION
II
ASSAULT
ON
PUBLIC
SAFETY
PERSONNEL
——
BAIL
Sec.
4.
Section
124.416,
Code
2024,
is
amended
to
read
as
follows:
124.416
Exception
to
restrictions
on
bail.
Notwithstanding
section
811.1
,
the
court,
after
making
the
finding
required
by
section
811.1,
subsection
3
2
,
paragraph
“d”
,
may
admit
a
person
convicted
of
a
violation
of
section
124.401,
subsection
2
,
or
of
a
violation
of
section
124.406
,
to
bail
if
the
prosecuting
attorney
in
the
action
and
the
defendant’s
counsel
jointly
petition
the
court
to
admit
the
person
to
bail.
Sec.
5.
Section
811.1,
Code
2024,
is
amended
to
read
as
follows:
811.1
Bail
and
bail
restrictions.
1.
For
purposes
of
this
section:
a.
“Assault”
means
the
same
as
defined
in
section
708.1.
b.
“Charged”
means
the
same
as
“charge”
as
defined
in
section
801.4.
c.
“Felonious
assault
upon
an
officer”
means
the
defendant
committed
an
assault,
for
which
the
penalty
is
a
felony,
with
the
knowledge
the
person
against
whom
the
felonious
assault
was
committed
was
a
peace
officer
or
correctional
officer,
acting
in
the
peace
officer’s
or
correctional
officer’s
official
capacity.
d.
“Peace
officer”
means
the
same
as
defined
in
section
801.4.
2.
All
defendants
are
bailable
both
before
and
after
conviction,
by
sufficient
surety,
or
subject
to
release
upon
condition
or
on
their
own
recognizance,
except
that
the
following
defendants
shall
not
be
admitted
to
bail:
a.
A
defendant
charged
with
murder
in
the
first
degree
of
a
peace
officer
in
violation
of
section
707.2,
if
the
murder
in
the
first
degree
was
committed
with
the
knowledge
the
person
against
whom
the
murder
was
committed
was
a
peace
officer
House
File
2661,
p.
4
or
correctional
officer,
acting
in
the
peace
officer’s
or
correctional
officer’s
official
capacity.
1.
b.
A
defendant
awaiting
judgment
of
conviction
and
sentencing
following
either
a
plea
or
verdict
of
guilty
of
a
class
“A”
felony;
forcible
felony
as
defined
in
section
702.11
;
a
felonious
assault
upon
an
officer;
any
class
“B”
felony
included
in
section
462A.14
or
707.6A
;
any
felony
included
in
section
124.401,
subsection
1
,
paragraph
“a”
or
“b”
;
a
second
or
subsequent
offense
under
section
124.401,
subsection
1
,
paragraph
“c”
;
any
public
offense
committed
while
detained
pursuant
to
section
229A.5
;
or
any
public
offense
committed
while
subject
to
an
order
of
commitment
pursuant
to
chapter
229A
.
2.
c.
A
defendant
appealing
a
conviction
of
a
class
“A”
felony;
forcible
felony
as
defined
in
section
702.11
;
a
felonious
assault
upon
an
officer;
any
class
“B”
or
“C”
felony
included
in
section
462A.14
or
707.6A
;
any
felony
included
in
section
124.401,
subsection
1
,
paragraph
“a”
or
“b”
;
or
a
second
or
subsequent
conviction
under
section
124.401,
subsection
1
,
paragraph
“c”
;
any
public
offense
committed
while
detained
pursuant
to
section
229A.5
;
or
any
public
offense
committed
while
subject
to
an
order
of
commitment
pursuant
to
chapter
229A
.
3.
d.
Notwithstanding
subsections
1
and
2
paragraphs
“b”
and
“c”
,
a
defendant
awaiting
judgment
of
conviction
and
sentencing
following
either
a
plea
or
verdict
of
guilty
of,
or
appealing
a
conviction
of,
any
felony
offense
included
in
section
708.11,
subsection
3
,
or
a
felony
offense
under
chapter
124
not
provided
for
in
subsection
1
or
2
,
is
presumed
to
be
ineligible
to
be
admitted
to
bail
unless
the
court
determines
that
such
release
reasonably
will
not
result
in
the
person
failing
to
appear
as
required
and
will
not
jeopardize
the
personal
safety
of
another
person
or
persons.
DIVISION
III
PUBLIC
SAFETY
OFFICER
MOVING
EXPENSES
——
TAX
CREDIT
Sec.
6.
NEW
SECTION
.
422.12P
Public
safety
officer
moving
expense
——
tax
credit.
1.
For
purposes
of
this
section,
unless
the
context
otherwise
requires:
House
File
2661,
p.
5
a.
“Moving
expense”
means
an
unreimbursed
expense
for
moving
household
goods
and
personal
effects
from
the
former
residence
of
the
new
resident
to
this
state
including
travel
expenses
for
meals
and
lodging.
b.
“New
resident”
means
an
individual
who
becomes
a
resident
of
Iowa,
after
July
1,
2024,
upon
taking
full-time
employment
as
a
public
safety
officer
in
this
state,
who
remains
a
resident
of
and
employed
full-time
as
a
public
safety
officer
in
this
state
when
claiming
the
credit,
and
who
has
not
been
a
resident
of
this
state
at
any
time
during
the
previous
twelve-month
period
prior
to
establishing
residency
in
this
state.
c.
“Public
safety
officer”
means
a
peace
officer
as
defined
in
section
801.4
or
a
correctional
officer.
2.
The
taxes
imposed
under
this
subchapter,
less
the
credits
allowed
under
section
422.12,
shall
be
reduced
by
a
public
safety
officer
moving
expense
tax
credit
equal
to
the
amount
of
moving
expense
incurred
by
the
new
resident
in
connection
with
taking
full-time
employment
as
a
public
safety
officer
in
this
state,
not
to
exceed
a
maximum
amount
of
two
thousand
dollars
per
move.
3.
Any
credit
in
excess
of
the
tax
liability
is
refundable.
In
lieu
of
claiming
a
refund,
the
taxpayer
may
elect
to
have
the
overpayment
shown
on
the
taxpayer’s
final,
completed
return
credited
to
the
tax
liability
for
the
following
tax
year.
4.
The
credit
under
this
section
with
respect
to
any
moving
expense
shall
be
allowed
during
a
tax
year
as
follows:
a.
For
any
moving
expense
paid
or
incurred
prior
to
or
during
the
tax
year
in
which
the
new
resident
is
employed
full-time
in
the
state,
the
tax
year
in
which
the
full-time
employment
begins.
b.
For
any
qualified
moving
expense
paid
or
incurred
after
the
tax
year
in
which
the
full-time
employment
begins,
the
tax
year
in
which
the
moving
expense
is
paid
or
incurred.
5.
A
new
resident
is
not
eligible
for
the
credit
pursuant
to
this
section
to
the
extent
the
moving
expenses
were
deducted
for
federal
tax
purposes.
6.
The
department
of
revenue
shall
adopt
rules
to
administer
this
section.
House
File
2661,
p.
6
Sec.
7.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2024,
for
tax
years
beginning
on
or
after
that
date.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
2661,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2024
______________________________
KIM
REYNOLDS
Governor