S.F. 352 Section 1. Section 29C.9, subsections 2 and 4, Code 2023, 1 are amended to read as follows: 2 2. The commission shall be composed of a member of the 3 board of supervisors, the sheriff, and the mayor from each 4 city within the county. A commission member may designate an 5 alternate to represent the designated entity. For any activity 6 relating to section 29C.17, subsection 2 , 7, or 8, or chapter 7 24 , participation shall only be by a commission member or a 8 designated alternate that is an elected official from the same 9 designated entity. 10 4. For the purposes of this chapter , a commission is a 11 municipality as defined in section 670.1 and a municipality as 12 defined in section 24.2 . 13 Sec. 2. Section 29C.17, subsection 2, paragraph a, Code 14 2023, is amended to read as follows: 15 a. A countywide special levy pursuant to section 331.424, 16 subsection 1, certified and levied by the commission at a rate 17 not to exceed thirty-five cents per one thousand dollars of 18 assessed value of taxable property to be used for the general 19 services and operation of the local emergency management agency 20 and a countywide additional levy certified and levied by the 21 commission at a rate not to exceed one dollar per one thousand 22 dollars of assessed value of taxable property to be used for 23 special or unique services and operations approved by the 24 commission. 25 Sec. 3. Section 29C.17, subsection 6, Code 2023, is amended 26 to read as follows: 27 6. Subject to chapter 24 , the commission shall adopt, 28 certify, and provide a budget, on or before February 28 of 29 each year, to the funding entities determined pursuant to 30 subsection 2 . The form of the budget shall be as prescribed 31 by the department of management. Any portion of a tax levied 32 by a county or city to support the local emergency management 33 agency shall be identified separately on tax statements issued 34 by the county treasurer. A tax levied by the commission under 35 -1- LSB 1120SV (2) 90 md/jh 1/ 4

S.F. 352 subsection 2, paragraph “a” , shall be identified separately on 1 tax statements issued by the county treasurer. 2 Sec. 4. Section 29C.17, Code 2023, is amended by adding the 3 following new subsections: 4 NEW SUBSECTION . 7. If a commission is meeting the 5 financial obligations for implementation of its local emergency 6 management program and operation of the local emergency 7 management agency, the commission may reserve an amount 8 of unobligated and unencumbered funds, excluding amounts 9 reserved or obligated under the capital improvement plan under 10 subsection 8, for expenditure obligations in a future fiscal 11 year, not to exceed an amount equal to thirty percent of local 12 emergency management agency’s approved budget for the fiscal 13 year. 14 NEW SUBSECTION . 8. Each commission shall, as part of the 15 local emergency management agency’s budgeting process, adopt 16 a capital improvement plan that identifies large expenditures 17 or capital improvement projects and the funding sources and 18 financing of such projects. Amounts reserved or obligated 19 under a capital improvement plan are not subject to the reserve 20 amount limitation under subsection 7. 21 Sec. 5. Section 331.424, subsection 1, paragraph a, 22 subparagraph (9), Code 2023, is amended by striking the 23 subparagraph. 24 Sec. 6. Section 422D.6, subsection 3, Code 2023, is amended 25 by adding the following new paragraph: 26 NEW PARAGRAPH . i. Salaries and benefits of emergency 27 medical care providers, as defined in section 147A.1. 28 Sec. 7. APPLICABILITY. This Act applies to budgets for 29 property taxes due and payable in fiscal years beginning on or 30 after July 1, 2024. 31 EXPLANATION 32 The inclusion of this explanation does not constitute agreement with 33 the explanation’s substance by the members of the general assembly. 34 Under Code section 29C.17, a local emergency management 35 -2- LSB 1120SV (2) 90 md/jh 2/ 4

S.F. 352 agency’s approved budget is funded by one or any combination 1 of several funding options, as determined by the local 2 emergency management commission, including a countywide 3 special levy pursuant to Code section 331.424(1) under the 4 county’s supplemental property tax levy authority in an amount 5 sufficient to pay for the maintenance and operation of the 6 local emergency management agency. This bill authorizes the 7 local emergency management commission to certify and levy the 8 countywide special levy for the general services and operation 9 of the agency at a rate not to exceed $0.35 per $1,000 of 10 assessed value and strikes the county’s authority to certify 11 such a levy. The bill also authorizes the local emergency 12 management commission to certify and levy a countywide 13 additional levy not to exceed $1.00 per $1,000 of assessed 14 value for special or unique services and operations approved 15 by the commission. The bill also specifies that the local 16 emergency management commission is a municipality for purposes 17 of Code chapter 24 (local budgets). 18 Code chapter 422D authorizes counties to impose a property 19 tax levy, an income surtax, or a combination of both taxes 20 within the county, excluding those areas within a benefited 21 emergency medical services district under Code chapter 357F, to 22 be used for specified emergency medical services costs, if the 23 taxes are approved at election. 24 The bill adds salaries and benefits of emergency medical 25 care providers, as defined in Code section 147A.1, to the 26 eligible expenditures from the county emergency medical 27 services trust fund under Code section 422D.6. 28 The bill also provides that if a commission is meeting 29 the financial obligations for implementation of its local 30 emergency management program and operation of the local 31 emergency management agency, the commission may reserve an 32 amount of unobligated and unencumbered funds, excluding amounts 33 reserved or obligated under the capital improvement plan, as 34 required under the bill, for expenditure obligations in a 35 -3- LSB 1120SV (2) 90 md/jh 3/ 4

S.F. 352 future fiscal year, not to exceed an amount equal to 30 percent 1 of the local emergency management agency’s approved budget for 2 the applicable fiscal year. As part of the local emergency 3 management agency’s budgeting process, the bill requires the 4 commission to adopt a capital improvement plan that identifies 5 large expenditures or capital improvement projects and the 6 funding sources and financing of such projects. 7 The bill applies to budgets for property taxes due and 8 payable in fiscal years beginning on or after July 1, 2024. 9 -4- LSB 1120SV (2) 90 md/jh 4/ 4