House File 801 - Introduced
HOUSE FILE
BY COMMITTEE ON STATE GOVERNMENT
(SUCCESSOR TO HF 74)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to the establishment of a searchable budget
2 database website for the public to access the details of the
3 expenditure of state tax revenues and a searchable tax rate
4 database for the public to access the details of each tax rate
5 for all taxing districts in the state.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 8A.104, Code 2009, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 12A. BUDGET AND TAX RATE DATABASES.
1 4 Develop and make available to the public a searchable budget
1 5 database as required under chapter 8G, division I, and to
1 6 develop and make available to the public a searchable tax rate
1 7 database as required under chapter 8G, division II and to make
1 8 both databases available on the same website.
1 9 DIVISION I
1 10 SEARCHABLE BUDGET DATABASE FOR STATE SPENDING
1 11 Sec. 2. NEW SECTION. 8G.1 INTENT == FINDINGS.
1 12 The general assembly finds that taxpayers should be able to
1 13 easily access the details on how the state is spending their
1 14 tax dollars and the performance results achieved for those
1 15 expenditures. Therefore, it is the intent of the general
1 16 assembly to direct the department of administrative services
1 17 to create and maintain a searchable budget database website
1 18 detailing where tax dollars are expended, the purposes for
1 19 which tax dollars are expended, the special interest tax
1 20 credits allowed, and the results achieved for all taxpayer
1 21 investments in state government.
1 22 Sec. 3. NEW SECTION. 8G.2 SHORT TITLE.
1 23 This division shall be known as and may be cited as the
1 24 "Openness Promotes Efficiency Now Act".
1 25 Sec. 4. NEW SECTION. 8G.3 DEFINITIONS.
1 26 As used in this division, unless the context otherwise
1 27 requires:
1 28 1. "Agency" means a state department, office, board,
1 29 commission, bureau, division, institution, or public
1 30 institution of higher education. "Agency" includes individual
1 31 state agencies and programs, as well as those programs and
1 32 activities that are administered by or involve more than one
1 33 agency. "Agency" includes the judicial branch of government.
1 34 "Agency" includes all elective offices in the executive branch
1 35 of government and the general assembly.
2 1 2. "Director" means the director of the department of
2 2 administrative services.
2 3 3. "Entity" or "recipients" means any of the following:
2 4 a. A corporation.
2 5 b. An association.
2 6 c. An employee union.
2 7 d. A limited liability company.
2 8 e. A limited liability partnership.
2 9 f. Any other legal business entity, including nonprofit
2 10 entities.
2 11 g. A grant recipient.
2 12 h. Contractors.
2 13 i. A county, city, school district, or other local
2 14 government entity.
2 15 "Entity" or "recipients" does not include an individual
2 16 recipient of state assistance.
2 17 4. "Funding action or expenditure" includes details on the
2 18 type of spending that is provided including but not limited to
2 19 grants, contracts, and appropriations. "Funding action or
2 20 expenditure" includes tax exemptions or credits. Where
2 21 possible, an electronic link to the actual grants or contracts
2 22 shall be provided. An electronic link shall be in a format
2 23 that is a searchable document.
2 24 5. "Searchable website" means a website described in
2 25 section 8G.4 that allows the public at no cost to search and
2 26 compile information identified in sections 8G.4 and 8G.12 and
2 27 that is in a format capable of being downloaded.
2 28 6. "State audit or report" shall include any audit or
2 29 report issued by the auditor of state.
2 30 Sec. 5. NEW SECTION. 8G.4 SEARCHABLE BUDGET DATABASE
2 31 WEBSITE CREATED.
2 32 1. By January 1, 2011, the director shall develop and make
2 33 publicly available a database website for searching,
2 34 accessing, and processing data, including the data required in
2 35 this section, for the most recent state budget. The state
3 1 budget for the fiscal year beginning July 1, 2009, shall
3 2 include the expenditure of funds received through the federal
3 3 American Recovery and Reinvestment Act of 2009. The website
3 4 shall be developed in such a way that the information can be
3 5 provided to other software applications, including internet
3 6 software applications, in a manner and format that allows such
3 7 software applications to access and interpret the data using
3 8 the internal programming of the software applications.
3 9 2. The searchable website developed pursuant to this
3 10 section shall allow the public at no cost to search, compile,
3 11 and download information for all of the following:
3 12 a. To the extent practicable and within the bounds of the
3 13 confidentiality provisions, the identity of the entity or
3 14 recipient of state expenditures.
3 15 b. Amount of annual revenues and expenditures for each
3 16 agency's appropriations and funds.
3 17 c. Descriptive purpose for the funding or expenditure.
3 18 d. Performance results associated with the agency's
3 19 activities.
3 20 e. Past performance results associated with the agency's
3 21 activities.
3 22 f. State audits or reports relating to the entity or
3 23 recipient of state funds, the budget program or activity, or
3 24 agency.
3 25 g. Any other relevant information specified by the
3 26 director.
3 27 3. In addition to the information to be provided pursuant
3 28 to subsection 2, there shall be provided on the searchable
3 29 website all of the following:
3 30 a. A listing and description of special interest tax
3 31 credits claimed for the individual income tax, corporate
3 32 income tax, franchise tax, and insurance premiums tax. A
3 33 special interest tax credit is a tax credit for which fewer
3 34 than twenty percent of the tax filers in the applicable tax
3 35 category claim the tax credit. For each category of tax the
4 1 website shall list each of the special interest tax credits
4 2 applicable to it, the total amount of that tax credit claimed,
4 3 and the number of taxpayers claiming the tax credit.
4 4 b. The estimated cost to the state of each of the twenty
4 5 sales tax exemptions that account for the largest dollar
4 6 amount share of sales tax exemptions under section 423.3. The
4 7 cost of each exemption shall be listed by county and, in
4 8 addition, stated as a per capita amount for each county. This
4 9 paragraph does not apply to the tax exemptions pursuant to
4 10 section 423.3, subsections 2, 31, 39, 58, 73, and 85.
4 11 4. If the funding source of the revenue expended is the
4 12 grow Iowa values fund created pursuant to section 15G.108,
4 13 then in addition to any information provided pursuant to
4 14 subsections 2 and 3, there shall be provided on the searchable
4 15 website all of the following:
4 16 a. For financial assistance provided during the fiscal
4 17 year, a listing, per recipient, of the number of jobs pledged
4 18 and the number of jobs actually created. The actual jobs
4 19 created shall be adjusted throughout the year as new figures
4 20 become available.
4 21 b. The total estimated cost to the state in addition to
4 22 the amount of financial assistance awarded, including any
4 23 administrative expenses of the agency or department
4 24 administering the fund.
4 25 c. An allocation by state legislative district and county
4 26 of the total amount of financial assistance awards and the
4 27 number of job creations associated with such awards during the
4 28 fiscal year.
4 29 5. In providing data on tax exemptions or credits,
4 30 confidentiality statutes of Iowa and federal law shall be
4 31 adhered to.
4 32 6. The director shall provide a progress and
4 33 implementation report to members of the senate and house
4 34 committees on government oversight every ninety days with the
4 35 first report due October 1, 2009.
5 1 Sec. 6. NEW SECTION. 8G.5 WEBSITE UPDATES.
5 2 1. Effective July 1, 2011, the searchable website shall be
5 3 updated for each fiscal year not later than thirty days
5 4 following the close of the fiscal year. During the fiscal
5 5 year beginning July 1, 2011, and each subsequent fiscal year,
5 6 the director shall make a preliminary report for the fiscal
5 7 year on the searchable website within thirty days following
5 8 each quarter. In addition, the director may update the
5 9 searchable website as new data becomes available. All
5 10 agencies shall provide to the director data that is required
5 11 to be included in the searchable website not later than thirty
5 12 days after the data becomes available to the agency. The
5 13 director shall provide guidance to agency heads or the
5 14 governing body of an agency to ensure compliance with this
5 15 section.
5 16 2. By January 1, 2012, the director shall add data for the
5 17 previous budgets to the searchable website. Data for previous
5 18 fiscal years may be added as it becomes available and as time
5 19 permits. The director shall ensure that all data added to the
5 20 searchable website remain accessible to the public for a
5 21 minimum of ten years.
5 22 Sec. 7. NEW SECTION. 8G.6 NONCOMPLIANCE.
5 23 The director shall not be considered in compliance with
5 24 this division if the data required for the searchable website
5 25 is not available in a searchable manner and capable of being
5 26 compiled and downloaded or if the public is redirected to
5 27 other government websites unless each of those sites has
5 28 information from all agencies and each category of information
5 29 required can be searched electronically by field in a single
5 30 search.
5 31 Sec. 8. NEW SECTION. 8G.7 EXECUTIVE ORDER TO IMPLEMENT.
5 32 Nothing in this division shall be construed as preventing
5 33 the governor from acting by executive order to implement any
5 34 action authorized or required under this division.
5 35 DIVISION II
6 1 SEARCHABLE TAX RATE DATABASE
6 2 Sec. 9. NEW SECTION. 8G.10 INTENT == FINDINGS.
6 3 The general assembly finds that increasing the ease of
6 4 public access to state and local tax rates, particularly when
6 5 the rates are currently available from disparate government
6 6 sources but are difficult for the public to collect and
6 7 efficiently aggregate, significantly contributes to
6 8 governmental accountability, public participation, and the
6 9 understanding of the cost of government services. Therefore,
6 10 it is the intent of the general assembly to direct the
6 11 department of administrative services, in consultation with
6 12 the department of revenue, to create and maintain a searchable
6 13 database detailing each tax rate for all taxing districts in
6 14 the state to make citizen access to information on state and
6 15 local tax rates as open, transparent, and publicly accessible
6 16 as is feasible.
6 17 Sec. 10. NEW SECTION. 8G.11 SHORT TITLE.
6 18 This division shall be known and cited as the "Government
6 19 Accountability and Disclosure Act".
6 20 Sec. 11. NEW SECTION. 8G.12 TAX RATE DATABASE.
6 21 1. SEARCHABLE TAX RATE DATABASE. By January 1, 2010, the
6 22 department of administrative services, in consultation with
6 23 the department of revenue, shall make publicly available on
6 24 the website created pursuant to section 8G.4 a searchable
6 25 database of all tax rates in the state for each taxing
6 26 jurisdiction. The information shall be aggregated by type of
6 27 tax and accessible by entering a zip code or physical address
6 28 for each residence or business. Individual tax levies shall
6 29 be further specified within each tax rate.
6 30 2. GEOGRAPHICAL TAX RATE MAP. In addition to searching
6 31 for tax rates by zip code or physical address for each
6 32 residence or business, searches shall be accommodated by a
6 33 geographical tax rate map of the state that is capable of
6 34 being displayed with a level of specificity corresponding to
6 35 each taxing district.
7 1 3. INDIVIDUAL TAX RATE CALCULATOR. Tax rate calculators
7 2 shall be provided on the searchable database to allow citizens
7 3 and businesses to calculate taxes based on the location of the
7 4 citizen or business. Calculation capability shall be provided
7 5 at a minimum for property, sales, use, income, vehicle, and
7 6 business taxes and shall be specific to the rate for the
7 7 taxing district identified by the citizen or business.
7 8 Sec. 12. NEW SECTION. 8G.13 UPDATING DATABASE.
7 9 To facilitate the department of administrative services'
7 10 efforts in creating and maintaining a searchable database of
7 11 the taxes identified in section 8G.12, subsection 3, for all
7 12 taxing districts in the state, every taxing district shall
7 13 annually report its tax rates, and any change to the rates, to
7 14 the department of revenue. Within thirty days of receiving
7 15 such information, the department shall report the tax rates,
7 16 and any changes to the rates, to the department of
7 17 administrative services.
7 18 Sec. 13. CODE EDITOR DIRECTIVE. Unless otherwise
7 19 determined by the Iowa Code editor, sections 8G.1 through
7 20 8G.7, as enacted in this Act, shall be designated as division
7 21 I of chapter 8G, and sections 8G.10 through 8G.13, as enacted
7 22 in this Act, shall be designated as division II of chapter 8G.
7 23 EXPLANATION
7 24 This bill enacts new Code chapter 8G which is divided into
7 25 two separate divisions. Division I of the Code chapter
7 26 requires the department of administrative services to develop
7 27 and make available to the public by January 1, 2011, a single,
7 28 searchable budget database website. For the fiscal year
7 29 beginning July 1, 2009, the database would include
7 30 expenditures of federal funds received under the American
7 31 Recovery and Reinvestment Act of 2009. This website would
7 32 allow the public at no cost to search, compile, and download
7 33 an aggregated database that would provide, to the extent
7 34 practicable, the identity of recipients of state funds, amount
7 35 of annual revenues and expenditures for each agency's
8 1 appropriations and funds, the descriptive purpose of the
8 2 expenditure, performance results associated with the agency's
8 3 activities and past performance results associated with such
8 4 activities, state audits relating to the expenditures, and
8 5 other relevant information. The division specifies that
8 6 "recipient" does not include an individual recipient of state
8 7 assistance.
8 8 The division also requires the searchable database to
8 9 include a listing of special interest tax credits and the
8 10 amount claimed under the individual and corporate income,
8 11 franchise, and insurance premiums taxes. A listing of the
8 12 costs of the 20 sales tax exemptions accounting for the
8 13 largest dollar amount share of exemptions and a breakdown of
8 14 these by county is required to be provided. Information on
8 15 financial assistance awarded from the grow Iowa values fund is
8 16 also to be provided, specifying the jobs pledged and the jobs
8 17 created along with a breakdown of financial assistance awards
8 18 and jobs created by state legislative district and county.
8 19 The director of the department of administrative services
8 20 is required to provide a progress and implementation report to
8 21 the committees on government oversight every 90 days with the
8 22 first report due October 1, 2009.
8 23 The division provides that, effective July 1, 2011, the
8 24 website is to be updated within 30 days of the end of each
8 25 fiscal year. By January 1, 2012, data is to be added for
8 26 previous fiscal years. Beginning with the fiscal year
8 27 beginning July 1, 2011, the director is to make preliminary
8 28 reports for the fiscal year following each quarter of the
8 29 fiscal year. A provision is included that states that nothing
8 30 in the division is to be construed to prevent the governor
8 31 from acting by executive order to implement any action
8 32 authorized or required under the division.
8 33 Division II of new Code chapter 8G requires the department
8 34 of administrative services, in consultation with the
8 35 department of revenue, by January 1, 2010, to develop and
9 1 operate on the website a searchable database of all the tax
9 2 rates in the state for each taxing district. The database
9 3 shall include the capability to calculate tax rates for
9 4 different taxing districts.
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