House
File
1002
-
Enrolled
House
File
1002
AN
ACT
AUTHORIZING
LENGTH
OF
SERVICE
AWARD
PROGRAMS
FOR
VOLUNTEER
FIRE
FIGHTERS,
VOLUNTEER
EMERGENCY
MEDICAL
CARE
PROVIDERS,
AND
RESERVE
PEACE
OFFICERS,
AND
MAKING
APPROPRIATIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
NEW
SECTION
.
100B.51
Length
of
service
award
programs
——
authorization.
The
governing
body
of
a
municipality,
as
defined
in
section
100B.21,
is
authorized
to
establish
a
length
of
service
award
program
for
volunteer
fire
fighters
as
defined
in
section
85.61,
emergency
medical
care
providers
as
defined
in
section
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
defined
in
section
80D.1A.
The
program
shall
provide
length
of
service
awards,
as
described
in
section
457(e)(11)
of
the
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
emergency
medical
care
providers,
and
reserve
peace
officers
serving
a
municipality
that
elects
to
establish
a
program.
The
program
shall
be
designed
to
treat
awards
from
the
program
as
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
governing
body
of
the
municipality
shall,
in
consultation
with
the
chief
or
other
person
in
command
of
the
fire
department
and
police
department
serving
the
municipality,
as
applicable,
adopt
guidelines
providing
for
eligibility
requirements
for
participation
by
volunteer
fire
fighters,
volunteer
emergency
medical
care
providers,
and
reserve
peace
officers,
minimum
vesting
requirements,
distribution
requirements,
and
such
other
House
File
1002,
p.
2
guidelines
as
deemed
necessary
to
operate
the
program.
For
purposes
of
this
section,
“volunteer”
means
the
individual
was
compensated
by
the
municipality
for
the
individual's
services
for
less
than
five
thousand
dollars
per
year
in
the
immediately
preceding
calendar
year
and
in
the
current
calendar
year.
Sec.
2.
NEW
SECTION
.
100B.52
Length
of
service
award
program
grant
fund
——
appropriation.
1.
A
length
of
service
award
program
grant
fund
is
created
in
the
state
treasury
under
the
control
of
the
economic
development
authority.
The
fund
shall
consist
of
all
moneys
appropriated
to
the
fund.
2.
Moneys
in
the
length
of
service
award
program
grant
fund
are
appropriated
to
the
economic
development
authority
for
the
purpose
of
providing
grants
to
municipalities
that
have
established
a
length
of
service
award
program
as
described
in
section
100B.51
to
provide
contributions
to
the
program
on
behalf
of
participants
in
the
program.
The
economic
development
authority
shall
adopt
rules
pursuant
to
chapter
17A
establishing
a
grant
application
process.
The
rules
must
require
a
municipality
to
electronically
file
the
grant
application
with
the
economic
development
authority.
The
process
shall
provide
for
an
application
period
beginning
August
1
and
ending
September
30
of
each
year
for
a
municipality
that
has
established
a
length
of
service
award
program
for
volunteer
fire
fighters,
volunteer
emergency
medical
care
providers,
or
reserve
peace
officers
of
a
department
with
an
annual
budget
under
one
hundred
thousand
dollars.
For
such
municipalities,
the
process
shall
provide
for
a
match
of
three
dollars
for
each
dollar
contributed
by
the
municipality,
in
an
amount
not
to
exceed
five
hundred
dollars
per
person
in
the
program
receiving
the
grant.
For
all
other
municipalities,
the
process
shall
provide
for
an
application
period
beginning
September
1
and
ending
September
30
of
each
year,
and
for
up
to
a
dollar-for-dollar
funding
match
in
an
amount
not
to
exceed
five
hundred
dollars
per
person
in
the
program
receiving
the
grant.
If
the
amount
in
the
fund
is
insufficient
to
pay
all
the
eligible
grants
in
a
fiscal
year,
the
director
of
the
economic
development
authority
shall
prorate
the
moneys
awarded
to
each
municipality.
The
grant
House
File
1002,
p.
3
process
shall
allow
a
municipality
to
use
moneys
received
to
fund
the
program
from
gifts,
devises,
bequests,
or
any
other
source
for
purposes
of
providing
the
funding
match
required
by
this
subsection.
3.
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.
Sec.
3.
APPROPRIATION.
1.
There
is
appropriated
from
the
sports
wagering
receipts
fund
created
in
section
8.57I
to
the
economic
development
authority
for
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
2026,
the
following
amount,
or
so
much
thereof
as
is
necessary,
to
be
used
for
the
purposes
designated:
For
deposit
in
the
length
of
service
award
program
grant
fund
created
in
section
100B.52,
as
enacted
by
this
Act:
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$
1,500,000
2.
Moneys
received
from
the
sports
wagering
receipts
fund
pursuant
to
this
section
are
not
subject
to
the
reporting
requirements
provided
in
section
8.57I,
subsections
4
and
5.
______________________________
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
1002,
Ninety-first
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2025
______________________________
KIM
REYNOLDS
Governor