HSB 197 (LSB 1702YC (4) 89)

HOUSE FILE _____ 

BY  (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON BLOOMINGDALE)

A BILL FOR

An Act authorizing length of service award programs for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  100B.51  Length of service award programs —— authorization.
   The governing body of a municipality, as defined in section 100B.21, is authorized to establish a length of service award program for volunteer fire fighters as defined in section 85.61, emergency medical care providers as defined in section 147A.1 who are volunteers, and reserve peace officers as defined in section 80D.1A. The program shall provide length of service awards, as described in section 457(e)(11) of the Internal Revenue Code, to volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers serving a municipality that elects to establish a program. The program shall be designed to treat awards from the program as a tax-deferred benefit under the Internal Revenue Code. The governing body of the municipality shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program.
    Sec. 2.  NEW SECTION.  100B.52  Length of service award program grant fund —— appropriation.
   1.  A length of service award program grant fund is created in the state treasury under the control of the state fire service and emergency response council. The fund shall consist of all moneys appropriated to the fund.
   2.  Moneys in the length of service award program grant fund are appropriated to the state fire service and emergency response council for the purpose of providing grants to municipalities that have established a length of service award program as described in section 100B.51 to provide contributions to the program on behalf of participants in the program. The state fire service and emergency response council shall develop and submit to the state fire marshal for adoption rules establishing a grant application process. The state fire service and emergency response council shall consult with the Iowa firefighters association and issue grants based on the recommendations from the Iowa firefighters association. The grant process shall provide for up to a dollar-for-dollar funding match from a municipality that has established a length of service award program.
   3.  Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Notwithstanding section 8.33, moneys credited to the fund shall not revert at the close of a fiscal year.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill authorizes a municipality, defined as a city, county, township, benefited fire district, or agency authorized by law to provide emergency response services, to establish a length of service award program as described in section 457(e)(11) of the Internal Revenue Code for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers. The bill provides that the governing body of a municipality that establishes a program shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program.
   The bill also establishes a length of service award program grant fund under the control of the state fire service and emergency response council (council). Moneys in the fund are appropriated to the council for grants to municipalities that have established a length of service award program to provide contributions to the program on behalf of participants. The bill requires the council to develop and submit to the state fire marshal for adoption rules establishing a grant application process that shall provide for up to a dollar-for-dollar funding match from a municipality that has established a length of service award program. The bill requires the council to consult with the Iowa firefighters association and issue grants based on the association’s recommendations.