Senate File 2278 - Introduced SENATE FILE 2278 BY COMMITTEE ON STATE GOVERNMENT (SUCCESSOR TO SF 2204) A BILL FOR An Act establishing a public safety training and equipment 1 trust fund and providing for appropriations of moneys in the 2 fund. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5570SV (2) 84 ec/sc

S.F. 2278 Section 1. NEW SECTION . 80B.11F Public safety training and 1 equipment trust fund. 2 1. A public safety training and equipment trust fund is 3 created in the state treasury under the control of the council. 4 2. The trust fund shall consist of moneys deposited in 5 the fund pursuant to section 432.1, subsection 7, and any 6 other devise, gift, bequest, donation, federal or other grant, 7 reimbursement, repayment, judgment, transfer, payment, or 8 appropriation from any source intended to be used for the 9 purposes of the trust fund. Of the moneys deposited in the 10 trust fund, an amount equal to ten percent of the moneys 11 deposited, or such lesser amount as determined by the council, 12 shall be allocated to a capital projects account for the 13 purposes of facility needs of the academy. 14 3. Moneys credited to the trust fund are not subject to 15 section 8.33 and shall not be transferred, used, obligated, 16 appropriated, or otherwise encumbered except as provided 17 in this section and for succeeding fiscal years shall 18 remain available for expenditure for purposes of the fund. 19 Notwithstanding section 12C.7, subsection 2, interest or 20 earnings on moneys deposited in the trust fund shall be 21 credited to the trust fund. 22 4. a. Moneys in the trust fund are appropriated to the 23 council and shall be expended upon a majority vote of the 24 council membership and used for training costs at the academy 25 incurred by a political subdivision of the state and for law 26 enforcement personnel equipment costs, excluding vehicles, 27 incurred by a political subdivision of the state. It is the 28 intent of the general assembly that all training costs incurred 29 by a political subdivision be reimbursed from moneys in the 30 trust fund and that such remaining moneys in the trust fund, 31 less such amount needed for cash flow purposes of the trust 32 fund, be used to reimburse law enforcement personnel equipment 33 costs in such manner as the council shall determine. 34 b. Moneys in the capital projects account of the trust fund 35 -1- LSB 5570SV (2) 84 ec/sc 1/ 3

S.F. 2278 are appropriated to the council and shall be expended upon a 1 majority vote of the council membership and used for facility 2 needs of the academy. 3 Sec. 2. Section 432.1, Code 2011, is amended by adding the 4 following new subsection: 5 NEW SUBSECTION . 7. Of the amount of premium tax receipts 6 collected pursuant to subsection 3 for the 2014 and subsequent 7 calendar years and deposited in the general fund of the state, 8 the department of revenue shall transfer thirty percent of such 9 amount to the public safety training and equipment trust fund 10 created in section 80B.11F. 11 EXPLANATION 12 This bill establishes a public safety training and equipment 13 trust fund under the control of the Iowa law enforcement 14 academy council. The trust fund shall consist of moneys 15 deposited in the fund from premium tax receipts as provided by 16 the bill. Of the moneys deposited in the fund, 10 percent, 17 or such lesser amount as determined by the council, shall be 18 allocated to a capital projects account of the trust fund and 19 shall be used for facility needs of the Iowa law enforcement 20 academy. The remaining moneys deposited in the fund shall be 21 used for training costs at the academy and for law enforcement 22 personnel equipment costs, excluding vehicles, all incurred 23 by a political subdivision of the state. The bill provides 24 that it is the intent of the general assembly that training 25 costs incurred by a political subdivision be fully reimbursed 26 from moneys in the fund and that the remaining moneys in the 27 fund, less an amount needed for cash flow purposes, be used to 28 reimburse law enforcement personnel equipment costs. Moneys 29 in the fund shall not revert to the general fund of the state, 30 and interest and earnings on moneys in the fund shall remain 31 in the fund. 32 Code section 432.1, concerning tax on gross insurance 33 premiums, is amended to provide that thirty percent of the 34 moneys collected from premium tax receipts on insurance 35 -2- LSB 5570SV (2) 84 ec/sc 2/ 3

S.F. 2278 policies, other than life insurance policies, shall be 1 transferred to the public safety training and equipment trust 2 fund created by the bill beginning with premium tax receipts 3 received during calendar year 2014. Moneys deposited in the 4 trust fund are appropriated to the law enforcement academy 5 council for expenditure as provided in the bill. 6 -3- LSB 5570SV (2) 84 ec/sc 3/ 3