H.F. _____ Section 1. Section 422D.1, subsection 1, paragraph a, 1 unnumbered paragraph 1, Code 2020, is amended to read as 2 follows: 3 A Upon adoption of a resolution declaring emergency medical 4 services to be an essential county service under subsection 5 1A, approval at election under subsection 2, and subject to 6 the limitations of this chapter, a county board of supervisors 7 may offer for voter approval any of the following taxes or a 8 combination of the following taxes: 9 Sec. 2. Section 422D.1, Code 2020, is amended by adding the 10 following new subsection: 11 NEW SUBSECTION . 1A. a. An election under subsection 12 2 shall only occur after the board of supervisors adopts a 13 resolution declaring emergency medical services to be an 14 essential service within the county. To be effective, the 15 resolution declaring emergency medical services to be an 16 essential service shall be considered and voted on for approval 17 at two meetings of the board prior to the meeting at which it is 18 to be finally approved by a majority of the board by recorded 19 vote, as defined in section 331.101. Notice of the first 20 meeting of the board at which the resolution is considered and 21 voted on shall be published not less than sixty days prior to 22 the date of the meeting in one or more newspapers that meet the 23 requirements of section 618.14. The requirements for approval 24 of the resolution or approval of the imposition of a tax under 25 this chapter shall not be suspended or waived by the board. 26 b. Each county for which a resolution has been adopted 27 under this subsection shall coordinate efforts between 28 the county emergency management coordinator and the local 29 emergency medical services agencies to establish a county 30 emergency medical services system advisory council to assist 31 in researching and assessing the service needs of the county 32 and guiding implementation of services in the county within 33 a council structure and in the manner provided in the most 34 recently updated Iowa emergency medical services system 35 -1- LSB 6174YC (3) 88 md/jh 1/ 6

H.F. _____ standards published by the department of public health as of 1 the effective date of this Act. 2 Sec. 3. Section 422D.1, subsection 2, paragraph a, 3 unnumbered paragraph 1, Code 2020, is amended to read as 4 follows: 5 The taxes for emergency medical services shall only be 6 imposed after adoption of the resolution under subsection 1A 7 and an election at which a majority of those voting on the 8 question of imposing the tax or combination of taxes specified 9 in subsection 1 , paragraph “a” , subparagraph (1) or (2), vote 10 in favor of the question. However, the tax or combination 11 of taxes specified in subsection 1 shall not be imposed on 12 property within or on residents of a benefited emergency 13 medical services district under chapter 357F . The question of 14 imposing the tax or combination of the taxes may be submitted 15 at the regular city election, a special election, or the 16 general election. Notice of the question shall be provided by 17 publication at least sixty days before the time of the election 18 and shall identify the tax or combination of taxes and the rate 19 or rates, as applicable. If a majority of those voting on the 20 question approve the imposition of the tax or combination of 21 taxes, the tax or combination of taxes shall be imposed as 22 follows: 23 Sec. 4. Section 422D.1, subsection 4, Code 2020, is amended 24 by striking the subsection and inserting in lieu thereof the 25 following: 26 4. Discontinuance of the authority to impose a tax under 27 this chapter shall be by petition and election. Upon receipt 28 of a valid petition as provided in section 331.306, the 29 board of supervisors shall direct the county commissioner of 30 elections to submit to the voters of the county the question 31 of whether to discontinue the authority to impose one or more 32 of the taxes under this chapter. If a majority of those voting 33 on the question of discontinuance of the board’s authority 34 to impose the tax favors discontinuance, the board shall not 35 -2- LSB 6174YC (3) 88 md/jh 2/ 6

H.F. _____ impose the property tax for any fiscal year beginning after the 1 election approving the discontinuance and shall not impose the 2 income surtax for any tax year beginning after the election 3 approving the discontinuance unless imposition is subsequently 4 again authorized at election. Following discontinuance of the 5 authority to impose the taxes under this chapter, authority to 6 reimpose the taxes requires approval in accordance with this 7 section. 8 Sec. 5. Section 422D.3, subsection 1, Code 2020, is amended 9 to read as follows: 10 1. A local income surtax shall be imposed January 1 of the 11 fiscal year in which the favorable election was held for tax 12 years beginning on or after January 1, and is may be repealed 13 as provided in section 422D.1, subsection 4 , as of December 31 14 for tax years beginning after December 31 . 15 Sec. 6. Section 422D.5, Code 2020, is amended to read as 16 follows: 17 422D.5 Property tax levy. 18 A county may levy an emergency medical services tax at 19 the rate set by the board of supervisors and approved at the 20 election as provided in section 422D.1, on all taxable property 21 in the county for fiscal years beginning with the fiscal year 22 in which the favorable election was held. The reason for 23 imposing the tax and the amount needed shall be set out on the 24 ballot. The rate shall be set so as to raise only the amount 25 needed. The levy is may be repealed for subsequent fiscal 26 years as provided in section 422D.1, subsection 4 . 27 Sec. 7. Section 422D.6, Code 2020, is amended to read as 28 follows: 29 422D.6 Emergency medical services trust fund. 30 1. A county authorized to impose a tax under this chapter 31 shall establish an emergency medical services trust fund 32 into which revenues received from the taxes imposed shall be 33 deposited. Moneys in the trust fund shall be used for any 34 operational cost of providing emergency medical services. In 35 -3- LSB 6174YC (3) 88 md/jh 3/ 6

H.F. _____ addition, moneys in the fund may be used for the purpose of 1 matching federal or state funds for education and training 2 related to emergency medical services. Moneys remaining in the 3 fund following discontinuance of the authority to impose the 4 taxes as provided in section 422D.1, subsection 4, shall remain 5 in the fund and may be expended for the purposes specified in 6 this section. 7 2. A county may enter into chapter 28E agreements with other 8 counties in order to ensure adequate coverage of the county’s 9 service area. 10 3. Costs which are eligible for emergency medical services 11 trust fund expenditures include, but are not limited to: 12 a. Defibrillators. 13 b. Nondisposable essential ambulance equipment, as defined 14 by rule by the Iowa department of public health. 15 c. Communications pagers, radios, and base repeaters. 16 d. Training in the use of emergency medical services 17 equipment. 18 e. Vehicles including, but not limited to, ambulances, 19 fire apparatus, boats, rescue/first response vehicles, and 20 snowmobiles. 21 f. Automotive parts. 22 g. Buildings. 23 h. Land. 24 Sec. 8. IMPLEMENTATION. This Act shall not affect the 25 imposition and collection of taxes under chapter 422D in effect 26 on July 1, 2020, and such taxes shall continue to be imposed 27 and administered until the period of authority to impose such 28 taxes in effect immediately prior to July 1, 2020, expires. 29 EXPLANATION 30 The inclusion of this explanation does not constitute agreement with 31 the explanation’s substance by the members of the general assembly. 32 Code chapter 422D authorizes counties to impose a property 33 tax levy, an income surtax, or a combination of both taxes 34 within the county, excluding those areas within a benefited 35 -4- LSB 6174YC (3) 88 md/jh 4/ 6

H.F. _____ emergency medical services district under Code chapter 357F, 1 to be used for emergency medical services, if the taxes are 2 approved at election. 3 This bill establishes an additional requirement for counties 4 prior to receiving authority to impose the property tax levy 5 and income surtax. Under the bill, an election to approve the 6 imposition of the taxes shall only occur after the board of 7 supervisors adopts a resolution declaring emergency medical 8 services to be an essential service within the county. The 9 bill establishes the procedural requirement for adoption of the 10 resolution and provides that the requirements for approval of 11 the resolution or approval of the imposition of a tax shall not 12 be suspended or waived by the board. In addition, each county 13 for which such a resolution has been adopted shall coordinate 14 efforts between the county emergency management coordinator and 15 the local emergency medical services agencies to establish a 16 county emergency medical services system advisory council to 17 assist in researching and assessing the service needs of the 18 county and guiding implementation of services in the county 19 within a council structure and in the manner provided in the 20 most recently updated Iowa emergency medical services system 21 standards as of the effective date of the bill. 22 Code chapter 422D currently provides that imposition of the 23 taxes or combination of taxes is for a maximum period of five 24 years. The bill removes the five-year limitation and provides 25 that discontinuance of the county’s authority to impose the 26 taxes is required to be by petition of eligible electors and 27 election. The bill also specifies that a county may not impose 28 the taxes for any fiscal year or tax year, as applicable, 29 beginning after the election approving the discontinuance of 30 authority unless subsequently again approved at election. 31 Following discontinuance of authority, authority to reimpose 32 the taxes requires approval in accordance with Code section 33 422D.1, as amended in the bill. 34 The bill also strikes the limitation that counties, when 35 -5- LSB 6174YC (3) 88 md/jh 5/ 6

H.F. _____ entering into Code chapter 28E agreements to ensure adequate 1 coverage of the county’s service area, may only enter into such 2 agreements with other counties. 3 The bill also modifies provisions governing the permissible 4 uses of tax revenues deposited into the county emergency 5 medical services trust fund by striking language enumerating 6 some eligible expenditures and instead specifies that moneys 7 in the trust fund shall be used for any operational cost of 8 providing emergency medical services. 9 The bill does not affect the imposition and collection 10 of taxes under Code chapter 422D in effect on July 1, 2020, 11 and such taxes shall continue to be imposed and administered 12 until the period of authority to impose such taxes in effect 13 immediately prior to July 1, 2020, expires. 14 -6- LSB 6174YC (3) 88 md/jh 6/ 6