House
Study
Bill
631
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
STATE
GOVERNMENT
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
relating
to
county
emergency
medical
services
by
1
modifying
provisions
relating
to
optional
taxes
for
2
emergency
medical
services.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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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
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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
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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
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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
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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
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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.
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