House File 750 - Introduced HOUSE FILE 750 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 197) A BILL FOR An Act authorizing length of service award programs for 1 volunteer fire fighters, volunteer emergency medical care 2 providers, and reserve peace officers. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1702HV (1) 89 js/ns

H.F. 750 Section 1. NEW SECTION . 100B.51 Length of service award 1 programs —— authorization. 2 The governing body of a municipality, as defined in section 3 100B.21, is authorized to establish a length of service award 4 program for volunteer fire fighters as defined in section 5 85.61, emergency medical care providers as defined in section 6 147A.1 who are volunteers, and reserve peace officers as 7 defined in section 80D.1A. The program shall provide length 8 of service awards, as described in section 457(e)(11) of the 9 Internal Revenue Code, to volunteer fire fighters, volunteer 10 emergency medical care providers, and reserve peace officers 11 serving a municipality that elects to establish a program. The 12 program shall be designed to treat awards from the program as 13 a tax-deferred benefit under the Internal Revenue Code. The 14 governing body of the municipality shall, in consultation with 15 the chief or other person in command of the fire department 16 and police department serving the municipality, as applicable, 17 adopt guidelines providing for eligibility requirements for 18 participation by volunteer fire fighters, volunteer emergency 19 medical care providers, and reserve peace officers, minimum 20 vesting requirements, distribution requirements, and such other 21 guidelines as deemed necessary to operate the program. 22 Sec. 2. NEW SECTION . 100B.52 Length of service award 23 program grant fund —— appropriation. 24 1. A length of service award program grant fund is created 25 in the state treasury under the control of the state fire 26 service and emergency response council. The fund shall consist 27 of all moneys appropriated to the fund. 28 2. Moneys in the length of service award program grant 29 fund are appropriated to the state fire service and emergency 30 response council for the purpose of providing grants to 31 municipalities that have established a length of service 32 award program as described in section 100B.51 to provide 33 contributions to the program on behalf of participants in the 34 program. The state fire service and emergency response council 35 -1- LSB 1702HV (1) 89 js/ns 1/ 3

H.F. 750 shall develop and submit to the state fire marshal for adoption 1 rules establishing a grant application process. The state 2 fire service and emergency response council shall consult with 3 the Iowa firefighters association and issue grants based on 4 the recommendations from the Iowa firefighters association. 5 The grant process shall provide for up to a dollar-for-dollar 6 funding match from a municipality that has established a length 7 of service award program. 8 3. Notwithstanding section 12C.7, subsection 2, interest or 9 earnings on moneys deposited in the fund shall be credited to 10 the fund. Notwithstanding section 8.33, moneys credited to the 11 fund shall not revert at the close of a fiscal year. 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 bill authorizes a municipality, defined as a city, 16 county, township, benefited fire district, or agency authorized 17 by law to provide emergency response services, to establish 18 a length of service award program as described in section 19 457(e)(11) of the Internal Revenue Code for volunteer fire 20 fighters, volunteer emergency medical care providers, and 21 reserve peace officers. The bill provides that the governing 22 body of a municipality that establishes a program shall, in 23 consultation with the chief or other person in command of the 24 fire department and police department serving the municipality, 25 as applicable, adopt guidelines providing for eligibility 26 requirements for participation by volunteer fire fighters, 27 volunteer emergency medical care providers, and reserve 28 peace officers, minimum vesting requirements, distribution 29 requirements, and such other guidelines as deemed necessary to 30 operate the program. 31 The bill also establishes a length of service award program 32 grant fund under the control of the state fire service and 33 emergency response council (council). Moneys in the fund 34 are appropriated to the council for grants to municipalities 35 -2- LSB 1702HV (1) 89 js/ns 2/ 3

H.F. 750 that have established a length of service award program to 1 provide contributions to the program on behalf of participants. 2 The bill requires the council to develop and submit to 3 the state fire marshal for adoption rules establishing a 4 grant application process that shall provide for up to a 5 dollar-for-dollar funding match from a municipality that has 6 established a length of service award program. The bill 7 requires the council to consult with the Iowa firefighters 8 association and issue grants based on the association’s 9 recommendations. 10 -3- LSB 1702HV (1) 89 js/ns 3/ 3