Senate File 71SENATE FILE BY HANCOCK and KIBBIE Passed Senate, Date Passed House, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act establishing a length of service award program for 2 volunteer fire fighters, creating a fund to provide matching 3 contributions to the program, authorizing lottery games for 4 volunteer fire fighters, and making an appropriation and 5 providing an effective date. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 1591XS 83 8 ec/rj/14 PAG LIN 1 1 Section 1. NEW SECTION. 99G.9B LIMITED SERIES OF LOTTERY 1 2 GAMES PROVIDING AID FOR VOLUNTEER FIRE FIGHTERS. 1 3 The chief executive officer, in consultation with the 1 4 board, shall develop and conduct two additional instant 1 5 scratch and two additional pull tab lottery games annually to 1 6 provide moneys for the benefit of volunteer fire fighters. 1 7 The moneys received from the sale of tickets for each lottery 1 8 game shall be deposited in a special account in the lottery 1 9 fund. Notwithstanding section 99G.39, after payment of the 1 10 prizes, the remaining moneys shall be transferred to the 1 11 length of service award program grant fund created in section 1 12 100B.42. 1 13 Sec. 2. Section 100B.2, Code 2009, is amended by adding 1 14 the following new subsection: 1 15 NEW SUBSECTION. 9. Establish a length of service award 1 16 program for volunteer fire fighters pursuant to the 1 17 requirements of section 100B.41. 1 18 Sec. 3. NEW SECTION. 100B.41 LENGTH OF SERVICE AWARD 1 19 PROGRAM. 1 20 1. The state fire service and emergency response council, 1 21 in consultation with the department of administrative 1 22 services, shall establish a length of service award program 1 23 for volunteer fire fighters as defined in section 85.61. The 1 24 program shall provide length of service awards, as described 1 25 in section 457(e)(11) of the Internal Revenue Code, to 1 26 volunteer fire fighters of a fire department of a 1 27 municipality, township, or benefited fire district that elects 1 28 to participate in the program. The program shall be designed 1 29 as a defined contribution pension plan, consistent, to the 1 30 extent possible, with the requirements of section 509A.12, 1 31 requiring mandatory employer contributions from a 1 32 participating municipality, township, or benefited fire 1 33 district. The program shall be designed to treat awards from 1 34 the program as a tax=deferred benefit under the Internal 1 35 Revenue Code. The council shall develop and submit to the 2 1 state fire marshal for adoption rules providing for minimum 2 2 contribution requirements, eligibility requirements for 2 3 participation by volunteer fire fighters, minimum vesting 2 4 requirements, and such other rules as deemed necessary to 2 5 operate the program. 2 6 2. The council shall provide a state match for all annual 2 7 contributions paid for volunteer fire fighters by a 2 8 participating municipality, township, or benefited fire 2 9 district up to a maximum of two hundred dollars per fiscal 2 10 year per volunteer fire fighter from moneys in the length of 2 11 service award program grant fund created in section 100B.42. 2 12 Sec. 4. NEW SECTION. 100B.42 LENGTH OF SERVICE AWARD 2 13 PROGRAM GRANT FUND. 2 14 1. A length of service award program grant fund is created 2 15 as a separate and distinct fund in the state treasury under 2 16 the control of the state fire service and emergency response 2 17 council. 2 18 2. Revenue for the length of service award program grant 2 19 fund shall include but is not limited to the following: 2 20 a. Moneys credited to the fund pursuant to section 99G.9B. 2 21 b. Moneys in the form of a devise, gift, bequest, 2 22 donation, or federal or other grant intended to be used for 2 23 the purposes of the fund. 2 24 3. Moneys in the length of service award program grant 2 25 fund are not subject to section 8.33. Notwithstanding section 2 26 12C.7, subsection 2, interest or earnings on moneys in the 2 27 fund shall be credited to the fund. 2 28 4. Moneys in the length of service award program grant 2 29 fund are appropriated to the state fire service and emergency 2 30 response council to be used annually to provide the state 2 31 match under the length of service award program established in 2 32 section 100B.41. 2 33 Sec. 5. EFFECTIVE DATE. This Act takes effect January 1, 2 34 2010. 2 35 EXPLANATION 3 1 This bill requires the state fire service and emergency 3 2 response council, in consultation with the department of 3 3 administrative services, to establish a length of service 3 4 award program for volunteer fire fighters. The program shall 3 5 be designed as a defined contribution pension plan consistent 3 6 with the requirements for a deferred compensation program for 3 7 governmental employees as provided by Code section 509A.12. 3 8 The program shall provide for a minimum contribution to the 3 9 plan from a participating municipality, township, or benefited 3 10 fire district, but participation in the plan by such an entity 3 11 is optional. The council is also required to develop rules 3 12 for adoption by the state fire marshal governing minimum 3 13 contribution requirements, eligibility requirements for 3 14 participation by volunteer fire fighters, and such other rules 3 15 as deemed necessary to operate the program. The bill provides 3 16 for a state match of contributions made up to $200 from moneys 3 17 in a length of service award program grant fund created by the 3 18 bill. 3 19 The bill also provides that the chief executive officer of 3 20 the lottery authority shall develop and conduct two additional 3 21 instant scratch and two additional pull tab lottery games 3 22 annually for the benefit of volunteer fire fighters. Moneys 3 23 received from the games, less prizes, shall be deposited in 3 24 the length of service award program grant fund created by this 3 25 bill. 3 26 The bill takes effect January 1, 2010. 3 27 LSB 1591XS 83 3 28 ec/rj/14