Senate File 660 - Enrolled Senate File 660 AN ACT RELATING TO SPORTS WAGERING AND TOURISM, MAKING APPROPRIATIONS, AND INCLUDING EFFECTIVE DATE PROVISIONS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: DIVISION I SPORTS WAGERING RECEIPTS Section 1. Section 8.57I, subsection 3, Code 2025, is amended to read as follows: 3. a. Moneys in the sports wagering receipts fund in a fiscal year shall be used as directed by the general assembly. b. For the fiscal year beginning July 1, 2025, and each fiscal year thereafter, there is appropriated from the sports wagering receipts fund to the public safety equipment fund created in section 80.48 eight million dollars. Subsections 4 and 5 do not apply to moneys appropriated under this paragraph. Sec. 2. Section 8.57I, Code 2025, is amended by adding the following new subsection: NEW SUBSECTION . 3A. For the fiscal year beginning July 1, 2026, and for each fiscal year thereafter, an amount necessary to bring the unencumbered and unobligated balance in the length of service award program grant fund created in section 100B.52 to one million five hundred thousand dollars as of July 1 of

Senate File 660, p. 2 the fiscal year shall be transferred from the sports wagering receipts fund to the length of service award program grant fund. Moneys received from the sports wagering receipts fund pursuant to this subsection are not subject to the reporting requirements provided in subsection 4 or 5. This subsection is repealed July 1, 2030. Sec. 3. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF EDUCATION —— EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 2025-2026. 1. There is appropriated from the sports wagering receipts fund created in section 8.57I to the department of education 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: To supplement education support personnel compensation: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000,000 2. Moneys appropriated in this section are miscellaneous income as defined in section 257.2 and shall not be included in any computation of district cost under chapter 257 for any budget year. 3. Moneys appropriated in this section shall be used to provide a funding supplement to each school district during the fiscal year beginning July 1, 2025, to supplement education support personnel compensation. 4. In order to receive the funding supplement, a school district shall first report to the department of education on or before July 1, 2025, the number of education support personnel employed by the school district, including all other information related to such personnel required by the department of education. Each school district’s funding supplement amount shall be equal to $14,000,000 multiplied by the quotient of the school district’s budget enrollment for the budget year beginning July 1, 2024, divided by the statewide total budget enrollment for the budget year beginning July 1, 2024. 5. For purposes of this section, “education support personnel” means regular and part-time employees of a school district who are not salaried.

Senate File 660, p. 3 6. The payment of funding supplement amounts under this section shall be paid by the department of education at the same time and in the same manner as foundation aid is paid under section 257.16 for the fiscal year beginning July 1, 2025, and may be included in the monthly payment of state aid under section 257.16, subsection 2. Sec. 4. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF EDUCATION DIVISION OF SPECIAL EDUCATION —— FY 2025-2026. There is appropriated from the sports wagering receipts fund created in section 8.57I to the department of education 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 the division of special education, including general supervision, oversight, compliance, employee salaries, support, maintenance, and miscellaneous purposes within the area education agency regions and the department of education main office: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000,000 Sec. 5. SPORTS WAGERING RECEIPTS FUND —— IOWA FILM PRODUCTION INCENTIVE FUND —— FY 2025-2026. 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 Iowa film production incentive fund created in section 15.517, if enacted by 2025 Iowa Acts, Senate File 657, section 78: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000,000 Sec. 6. SPORTS WAGERING RECEIPTS FUND —— MAJOR EVENTS AND TOURISM PROGRAM —— FY 2025-2026. 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 Iowa major events and tourism fund created in section 15G.104, as enacted by this Act:

Senate File 660, p. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000,000 Sec. 7. EFFECTIVE DATE. The following, being deemed of immediate importance, takes effect upon enactment: The section of this division of this Act appropriating moneys to the department of education for an education support personnel salary supplement. Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes effect on the effective date of 2025 Iowa Acts, House File 1002, if enacted: The section of this division of this Act enacting section 8.57I, subsection 3A. DIVISION II IOWA MAJOR EVENTS AND TOURISM PROGRAM AND FUND Sec. 9. NEW SECTION . 15G.101 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Board” means the same as defined in section 15.102. 2. “Entity” means an Iowa nonprofit organization established to promote economic development and tourism in an area. 3. “Event” means a tourism-oriented athletic contest, convention, music festival, or art festival. 4. “Financial assistance” means assistance provided only from the funds, rights, and assets legally available to the authority and includes but is not limited to assistance in the form of grants. 5. “Fund” means the Iowa major events and tourism fund established in section 15G.104. 6. “Program” means the Iowa major events and tourism program established in section 15G.102. Sec. 10. NEW SECTION . 15G.102 Iowa major events and tourism program —— purpose. 1. The authority shall establish and administer the Iowa major events and tourism program to provide financial assistance to eligible entities that support events in this state, or support events involving a geographic region that includes this state, and the event generates large attendance, significant publicity, and has a measurable economic impact on this state. 2. The program shall be administered for the purpose of

Senate File 660, p. 5 awarding financial assistance to an eligible entity for any of the following purposes: a. To pay for or reimburse the costs incurred by the entity to apply or bid for selection as the site for the event. b. To pay for or reimburse the costs incurred by the entity to plan or to conduct the event, including any fees charged by a site selection organization as a prerequisite to hosting the event, including but not limited to hosting fees, sanctioning fees, participation fees, operational fees, or bid fees. Sec. 11. NEW SECTION . 15G.103 Program —— application, review, eligibility, and funding. 1. An application for financial assistance under the program shall be submitted to the authority. For each application that meets the eligibility criteria under subsection 2, the authority shall conduct a staff evaluation of the application and forward the application and staff evaluation to the board. 2. a. The authority shall establish eligibility criteria for the program by rule. The eligibility criteria must include all of the following: (1) The entity must currently be involved in the bidding and selection process for the event for which the entity submits an application. (2) The entity’s application under subsection 1 must include an economic analysis of the event that includes but is not limited to all of the following: (a) Projected hotel and motel room occupancies during the event. (b) Projected number of event attendees from this state, other states, and other countries. b. Notwithstanding paragraph “a” , an entity shall be deemed eligible for the program if any of the following apply: (1) After a highly competitive bidding and selection process involving potential sites not located in this state, a location in Iowa has been selected for the entity’s event. (2) This state serves as the sole site for the entity’s event. (3) The sole site for the entity’s event is a geographical region that includes this state and one or more contiguous

Senate File 660, p. 6 states. 3. When evaluating an application, the authority shall consider, at a minimum, all of the following: a. The potential impact of the event on the local, regional, and state economies. b. The event’s potential to attract visitors from this state, other states, and other countries. c. The amount of positive advertising or media coverage the event may generate. d. The quality, size, and scope of the event. e. The ratio of public-to-private investment required for the event. 4. a. (1) Upon review of the staff evaluation, the board shall make the final funding decision on each application and may approve, deny, defer, or modify each application, in the board’s discretion, to fund as many events as possible with the moneys available. The board and the authority may negotiate with an eligible applicant regarding the details of the applicant’s proposed event and the amount and terms of any financial assistance. In making final funding decisions pursuant to this subsection, the board and the authority shall be exempt from chapter 17A. (2) An application and staff evaluation forwarded to the board under subsection 1 shall remain eligible for consideration by the board under subparagraph (1) for up to two years from the date of receipt of the application by the board. b. In order to be awarded financial assistance under the program, an applicant must demonstrate the ability to provide matching funds for the event that equal at least fifty percent of the award of financial assistance. Sec. 12. NEW SECTION . 15G.104 Iowa major events and tourism fund. 1. a. The authority shall establish an Iowa major events and tourism fund pursuant to section 15.106A, subsection 1, paragraph “o” , for purposes of providing financial assistance as described in this chapter. The fund may be administered as a revolving fund and shall consist of any moneys transferred to the fund and any moneys appropriated by the general assembly for purposes of this chapter.

Senate File 660, p. 7 b. (1) 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 fiscal year following the succeeding fiscal year. (2) Moneys encumbered or obligated pursuant to financial assistance awarded under section 15G.103, subsection 4, shall be disbursed by the authority within five calendar years from the date of encumbrance or obligation, or the moneys shall revert to the state treasury and shall be credited to the funds from which the appropriations were made as provided in section 8.33. c. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. 2. a. Moneys in the fund are appropriated to the authority for purposes of providing financial assistance under the program. The authority shall not use more than five percent of the moneys in the fund at the beginning of each fiscal year for purposes of administrative costs, technical assistance, and other program support. b. An entity that is awarded financial assistance pursuant to this chapter is not eligible to receive financial assistance under the sports tourism infrastructure program pursuant to chapter 15F, subchapter IV. DIVISION III SPORTS TOURISM MARKETING PROGRAM AND FUND —— REPEAL Sec. 13. Section 15F.401, subsection 1, paragraph a, Code 2025, is amended to read as follows: a. The authority shall establish, and, at the direction of the board, shall administer a sports tourism marketing and infrastructure program to provide financial assistance for projects that promote sporting events or for infrastructure projects supporting sporting events for organizations of accredited colleges and universities, professional sporting events, and other sporting events in the state. Sec. 14. Section 15F.401, subsection 1, paragraph b, Code 2025, is amended by adding the following new subparagraph: NEW SUBPARAGRAPH . (03) “Fund” means the sports tourism

Senate File 660, p. 8 infrastructure program fund established in section 15F.404. Sec. 15. Section 15F.401, subsection 2, paragraph a, subparagraph (1), Code 2025, is amended by striking the subparagraph. Sec. 16. Section 15F.401, subsection 2, paragraph a, subparagraph (2), Code 2025, is amended to read as follows: (2) A city or county in the state , or a public entity that is a convention and visitors bureau or a district nonprofit organization, may apply to the authority be eligible for financial assistance from the sports tourism infrastructure program fund created in section 15F.404 fund for an infrastructure project that actively and directly supports sporting events for accredited colleges and universities, professional sporting events, and other sporting events in the area served by the city, county, or public entity. However, financial assistance shall not be provided to an applicant a public entity that is a nonprofit organization from the sports tourism infrastructure program fund created in section 15F.404 fund for infrastructure projects located in a reinvestment district as defined and approved by the authority pursuant to section 15J.4 or to applicants that have received a rebate of sales tax imposed and collected by retailers pursuant to section 423.4, subsection 5 . A city, county, or public entity that is a nonprofit organization that receives financial assistance under this paragraph is not eligible to receive financial assistance under the Iowa major events and tourism program under chapter 15G. Sec. 17. Section 15F.401, subsection 4, paragraph b, Code 2025, is amended to read as follows: b. An applicant under the program shall not receive financial assistance from the sports tourism marketing program fund created in section 15F.403 or the sports tourism infrastructure program fund created in section 15F.404 fund in an amount exceeding fifty percent of the total cost of the project. Sec. 18. Section 15F.401, subsection 5, Code 2025, is amended to read as follows: 5. The board shall make final funding decisions on each application and may approve, deny, defer, or modify

Senate File 660, p. 9 applications for financial assistance under the sports tourism marketing and infrastructure program, in its discretion, in order to fund as many projects with the moneys available as possible. The board and the authority may negotiate with applicants regarding the details of projects and the amount and terms of any award. The total amount of financial assistance provided to an applicant from the sports tourism marketing program fund created in section 15F.403 in any one fiscal year shall not exceed five hundred thousand dollars. In making final funding decisions pursuant to this subsection , the board and the authority are exempt from chapter 17A . Sec. 19. Section 15F.401, subsection 6, Code 2025, is amended by striking the subsection and inserting in lieu thereof the following: 6. A city, county, or public entity shall not use financial assistance received under the program from the fund as reimbursement for completed projects. Sec. 20. Section 15F.402, subsections 1 and 2, Code 2025, are amended to read as follows: 1. Applications for assistance under the sports tourism marketing and infrastructure program established in section 15F.401 shall be submitted to the authority. For those applications that meet the eligibility criteria, the authority shall forward the applications to the board and provide a staff review analysis and evaluation to the sports tourism program review committee referred to in subsection 2 and to the board. 2. A review committee composed of five members of the board shall review sports tourism marketing and infrastructure program applications forwarded to the board and make recommendations regarding the applications to the authority. Sec. 21. Section 15F.404, subsection 2, paragraph a, Code 2025, is amended to read as follows: a. Moneys in the fund are appropriated to the authority for purposes of providing financial assistance to cities, counties, and eligible public entities under the sports tourism marketing and infrastructure program established and administered pursuant to this subchapter . Sec. 22. REPEAL. Section 15F.403, Code 2025, is repealed. Sec. 23. TRANSFER OF MONEYS. On the effective date of

Senate File 660, p. 10 this division of this Act, any moneys remaining in the sports tourism marketing program fund in section 15F.403, Code 2025, shall be transferred to the Iowa major events tourism fund established in section 15G.104, as enacted in this Act. ______________________________ AMY SINCLAIR 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 660, Ninety-first General Assembly. ______________________________ W. CHARLES SMITHSON Secretary of the Senate Approved _______________, 2025 ______________________________ KIM REYNOLDS Governor