House
Joint
Resolution
12
-
Introduced
HOUSE
JOINT
RESOLUTION
12
BY
ISENHART
HOUSE
JOINT
RESOLUTION
A
Joint
Resolution
proposing
an
amendment
to
the
Constitution
1
of
the
State
of
Iowa
relating
to
the
funding
of
the
natural
2
resources
and
outdoor
recreation
trust
fund.
3
BE
IT
RESOLVED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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12
Section
1.
The
following
amendment
to
the
Constitution
of
1
the
State
of
Iowa
is
proposed:
2
Section
10
of
Article
VII
of
the
Constitution
of
the
State
of
3
Iowa
is
amended
to
read
as
follows:
4
Natural
resources.
SEC.
10.
A
natural
resources
and
outdoor
5
recreation
trust
fund
is
created
within
the
treasury
for
the
6
purposes
of
protecting
and
enhancing
water
quality
and
natural
7
areas
in
this
state
including
parks,
trails,
and
fish
and
8
wildlife
habitat,
and
conserving
agricultural
soils
in
this
9
state.
Moneys
in
the
fund
shall
be
exclusively
appropriated
by
10
law
for
these
purposes.
11
The
general
assembly
shall
provide
by
law
for
the
12
implementation
of
this
section,
including
by
providing
for
the
13
administration
of
the
fund
and
at
least
annual
audits
of
the
14
fund.
15
Except
as
otherwise
provided
in
this
section,
the
amount
16
generated
by
a
sales
tax
rate
of
three-eighths
of
one
percent
17
as
may
be
imposed
upon
the
retail
sales
price
of
tangible
18
personal
property
and
the
furnishing
of
enumerated
services
19
sold
in
this
state.
20
No
revenue
shall
be
credited
to
the
fund
until
the
tax
21
rate
for
the
sales
tax
imposed
upon
the
retail
sales
price
of
22
tangible
personal
property
and
the
furnishing
of
enumerated
23
services
sold
in
this
state
in
effect
on
the
effective
date
of
24
this
section
is
increased.
After
such
an
increased
tax
rate
25
becomes
effective,
an
amount
equal
to
the
amount
generated
by
26
the
increase
in
the
tax
rate
shall
be
annually
credited
to
the
27
fund,
not
to
exceed
an
amount
equal
to
the
amount
generated
28
by
a
tax
rate
of
three-eighths
of
one
percent
imposed
upon
29
the
retail
sales
price
of
tangible
personal
property
and
the
30
furnishing
of
enumerated
services
sold
in
this
state.
31
The
fund
shall
be
annually
credited
with
an
amount
equal
to
32
three-fortieths
of
the
tax
revenues
generated
and
collected
33
from
the
tax
imposed
by
the
state
upon
the
retail
sales
price
34
of
tangible
personal
property
and
the
furnishing
of
enumerated
35
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services
sold
in
this
state
that
remain
after
any
transfers
1
of
such
tax
revenues
required
by
law
of
this
state
in
effect
2
on
the
date
of
ratification
of
this
amendment
to
local
school
3
districts
to
be
used
solely
for
school
infrastructure
purposes
4
or
school
district
property
tax
relief.
5
Sec.
2.
REFERRAL
AND
PUBLICATION.
The
foregoing
proposed
6
amendment
to
the
Constitution
of
the
State
of
Iowa
is
referred
7
to
the
general
assembly
to
be
chosen
at
the
next
general
8
election
for
members
of
the
general
assembly,
and
the
secretary
9
of
state
is
directed
to
cause
the
proposed
amendment
to
be
10
published
for
three
consecutive
months
previous
to
the
date
of
11
that
election
as
provided
by
law.
12
EXPLANATION
13
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
14
the
explanation’s
substance
by
the
members
of
the
general
assembly.
15
This
joint
resolution
proposes
an
amendment
to
the
16
Constitution
of
the
State
of
Iowa
relating
to
the
funding
of
17
the
natural
resources
and
outdoor
recreation
trust
fund.
18
A
previous
amendment
to
the
Iowa
Constitution
ratified
on
19
November
2,
2010,
created
the
natural
resources
and
outdoor
20
recreation
trust
fund
(fund)
and
dedicated
a
portion
of
21
state
tax
revenues
to
the
fund
for
the
purposes
of
protecting
22
and
enhancing
water
quality
and
natural
areas
in
the
state
23
including
parks,
trails,
and
fish
and
wildlife
habitat,
and
24
conserving
agricultural
soils
in
the
state.
Pursuant
to
the
25
constitutional
amendment,
the
amount
credited
to
the
fund
26
will
be
equal
to
the
amount
generated
by
an
increase
in
the
27
state
sales
tax
rate
occurring
after
the
effective
date
of
the
28
constitutional
amendment,
but
shall
not
exceed
the
amount
that
29
a
state
sales
tax
rate
of
0.375
percent
would
generate.
The
30
state
sales
tax
rate
has
not
been
increased
since
the
effective
31
date
of
the
constitutional
amendment,
so
no
amounts
have
been
32
credited
to
the
fund.
33
The
joint
resolution
would
strike
the
language
dedicating
34
to
the
fund
a
portion
of
the
state
tax
revenues
generated
by
35
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an
increase
in
the
state
sales
tax
rate
and
replace
it
with
1
the
requirement
that
the
fund
be
credited
with
3/40
of
the
2
state
sales
tax
revenues
that
remain
after
any
transfers
of
3
such
state
tax
revenues
required
by
law
of
this
state
in
effect
4
on
the
date
of
ratification
of
the
amendment
to
local
school
5
districts
to
be
used
solely
for
school
infrastructure
purposes
6
or
school
district
property
tax
relief.
In
other
words,
3/40
7
of
the
state
sales
tax
revenues
remaining
after
the
transfers
8
required
to
be
made
to
the
secure
an
advanced
vision
for
9
education
(SAVE)
fund
under
Code
chapter
423F
(statewide
school
10
infrastructure
funding),
shall
be
credited
to
the
fund.
11
The
joint
resolution,
if
adopted,
would
be
published
and
12
then
referred
to
the
next
general
assembly
(Eighty-seventh)
13
for
adoption
a
second
time,
before
being
submitted
to
the
14
electorate
for
ratification.
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