Senate Study Bill 1222 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON APPROPRIATIONS BILL BY CHAIRPERSON KRAAYENBRINK) A BILL FOR An Act relating to state finances, including by making, 1 modifying, limiting, or reducing appropriations, 2 distributions, or transfers, authorizing expenditure of 3 certain unappropriated moneys, making corrections, and 4 including effective date, applicability, and retroactive 5 applicability provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 1020XC (9) 90 ns/jh

S.F. _____ DIVISION I 1 APPROPRIATIONS, DISTRIBUTIONS, TRANSFERS, AND EXPENDITURE 2 AUTHORITY 3 Section 1. INSTRUCTIONAL SUPPORT STATE AID —— FY 4 2023-2024. In lieu of the appropriation provided in section 5 257.20, subsection 2, the appropriation for the fiscal year 6 beginning July 1, 2023, and ending June 30, 2024, for paying 7 instructional support state aid under section 257.20 for the 8 fiscal year is zero. 9 Sec. 2. SPECIAL FUNDS —— SALARY ADJUSTMENTS —— 10 UNAPPROPRIATED MONEYS —— FY 2023-2024. For the fiscal 11 year beginning July 1, 2023, and ending June 30, 2024, 12 salary adjustments otherwise provided may be funded as 13 determined by the department of management, subject to any 14 applicable constitutional limitation, using unappropriated 15 moneys remaining in the commerce revolving fund, the gaming 16 enforcement revolving fund, the gaming regulatory revolving 17 fund, the primary road fund, the road use tax fund, the fish 18 and game protection fund, and the Iowa public employees’ 19 retirement fund, and in other departmental revolving, trust, or 20 special funds for which the general assembly has not made an 21 operating budget appropriation. 22 Sec. 3. DISTRIBUTIONS OF IOWA ECONOMIC EMERGENCY FUND 23 EXCESS —— FY 2022-2023. 24 1. Notwithstanding section 8.55, subsection 2, paragraphs 25 “a” and “b”, for the fiscal year beginning July 1, 2022, and 26 ending June 30, 2023, moneys in excess of the maximum balance 27 of the Iowa economic emergency fund created in section 8.55 28 shall be distributed as follows: 29 a. An amount equal to the difference between the foundation 30 property tax statewide under section 257.3 for the fiscal year 31 beginning July 1, 2023, calculated using taxable valuations 32 for the assessment year beginning January 1, 2022, following 33 application of assessment limitations calculated under section 34 441.21, Code 2023, and the foundation property tax statewide 35 -1- LSB 1020XC (9) 90 ns/jh 1/ 14

S.F. _____ under section 257.3 for the fiscal year beginning July 1, 1 2023, calculated using taxable valuations for the assessment 2 year beginning January 1, 2022, following application of 3 assessment limitations calculated under section 441.21, Code 4 2023, as amended by 2023 Iowa Acts, Senate File 181, shall be 5 transferred to the general fund of the state to pay foundation 6 aid under chapter 257 as described in section 257.16 for the 7 fiscal year beginning July 1, 2023. 8 b. Of the remaining moneys, if any, the difference between 9 the actual net revenue for the general fund of the state for 10 the fiscal year and the adjusted revenue estimate for the 11 fiscal year, reduced by the amount transferred under paragraph 12 “a”, shall be transferred to the taxpayer relief fund created 13 in section 8.57E. 14 c. The remaining moneys, if any, shall be transferred to the 15 general fund of the state. 16 2. The amount to be transferred under subsection 1, 17 paragraph “a”, shall be determined by the department of 18 management on or before July 31, 2023. The department shall 19 notify the legislative services agency of the department’s 20 determination. 21 Sec. 4. Section 257.35, Code 2023, is amended by adding the 22 following new subsection: 23 NEW SUBSECTION . 17A. Notwithstanding subsection 1, and in 24 addition to the reduction applicable pursuant to subsection 25 2, the state aid for area education agencies and the portion 26 of the combined district cost calculated for these agencies 27 for the fiscal year beginning July 1, 2023, and ending June 28 30, 2024, shall be reduced by the department of management by 29 twenty-two million fifty-seven thousand one hundred thirty-one 30 dollars. The reduction for each area education agency shall be 31 prorated based on the reduction that the agency received in the 32 fiscal year beginning July 1, 2003. 33 Sec. 5. Section 441.21, subsection 5, paragraph e, 34 subparagraph (1), Code 2023, is amended to read as follows: 35 -2- LSB 1020XC (9) 90 ns/jh 2/ 14

S.F. _____ (1) For the fiscal year beginning July 1, 2023, there 1 is appropriated from the general fund of the state to the 2 department of revenue the sum of one hundred twenty-two million 3 three hundred fifty thousand dollars to be used for payments 4 under this paragraph calculated as a result of the assessment 5 limitations imposed under paragraph “b” , subparagraph (2), 6 subparagraph division (a), and paragraph “c” , subparagraph (2), 7 subparagraph division (a). For each fiscal year beginning on 8 or after July 1, 2023 2024 , there is appropriated from the 9 general fund of the state to the department of revenue the 10 sum of one hundred twenty-five million dollars to be used 11 for payments under this paragraph calculated as a result 12 of the assessment limitations imposed under paragraph “b” , 13 subparagraph (2), subparagraph division (a), and paragraph “c” , 14 subparagraph (2), subparagraph division (a). 15 Sec. 6. EFFECTIVE DATE. The following, being deemed of 16 immediate importance, takes effect upon enactment: 17 The section of this division of this Act providing for 18 distributions of moneys in excess of the maximum balance of the 19 Iowa economic emergency fund. 20 DIVISION II 21 CORRECTIVE PROVISIONS 22 CORRECTIONS ASSOCIATED WITH SENATE FILE 514 23 Sec. 7. Section 15.342A, subsection 2, Code 2023, as amended 24 by 2023 Iowa Acts, Senate File 514, section 2219, is amended 25 to read as follows: 26 2. For the fiscal year beginning July 1, 2023, and for each 27 fiscal year thereafter, there is annually appropriated from 28 the workforce development fund account to the apprenticeship 29 training program fund created in section 15B.3 84D.3 three 30 million dollars for the purposes of chapter 15B 84D . 31 Sec. 8. Section 15C.1, subsection 3, paragraph b, Code 2023, 32 is amended to read as follows: 33 b. An apprenticeship sponsor receiving financial assistance 34 under chapter 15B 84D or section 15C.2 84E.2 is ineligible for 35 -3- LSB 1020XC (9) 90 ns/jh 3/ 14

S.F. _____ financial assistance under this section during the same fiscal 1 year. 2 Sec. 9. Section 15C.2, subsection 3, paragraph b, Code 2023, 3 is amended to read as follows: 4 b. An apprenticeship sponsor receiving financial assistance 5 under chapter 15B 84D or section 15C.1 84E.1 is ineligible to 6 receive financial assistance under this section during the same 7 fiscal year. An apprenticeship sponsor who trains through 8 a lead apprenticeship sponsor that qualifies for financial 9 assistance under chapter 15B 84D is ineligible to receive 10 financial assistance under this section . 11 Sec. 10. Section 22.7, subsection 31, Code 2023, is amended 12 to read as follows: 13 31. Memoranda, work products, and case files of a mediator 14 and all other confidential communications in the possession of 15 a mediator, as provided in chapters 86 chapter 10A, subchapter 16 III, and chapter 216 . Information in these confidential 17 communications is subject to disclosure only as provided in 18 sections 86.44 10A.332 and 216.15B , notwithstanding any other 19 contrary provision of this chapter . 20 Sec. 11. Section 92.5, subsection 11, Code 2023, is amended 21 to read as follows: 22 11. Other work approved by the rules adopted pursuant to 23 chapter 17A by the labor commissioner director . 24 Sec. 12. Section 100D.3, subsection 1, paragraph c, Code 25 2023, as amended by 2023 Iowa Acts, Senate File 514, section 26 1519, is amended to read as follows: 27 c. Has received a passing score on the national inspection, 28 testing, and certification star fire sprinkler mastery 29 exam or on an equivalent exam from a nationally recognized 30 third-party testing agency that is approved by the director, 31 or is certified at level one by the national institute for 32 certification in engineering technologies and as specified 33 by rule by the director, or is certified by another entity 34 approved by the fire marshal director . 35 -4- LSB 1020XC (9) 90 ns/jh 4/ 14

S.F. _____ Sec. 13. Section 101.22, subsection 4, Code 2023, as amended 1 by 2023 Iowa Acts, Senate File 514, section 1534, is amended 2 to read as follows: 3 4. The registration notice of the owner or operator to the 4 director under subsections 1 through 3 shall be accompanied 5 by an annual fee of twenty dollars for each tank included in 6 the notice. All moneys collected shall be retained by the 7 department of inspections, appeals, and licensing and are 8 appropriated for the use of the director. The annual renewal 9 fee applies to all owners or operators who file a registration 10 notice with the state fire marshal director pursuant to 11 subsections 1 through 3 . 12 Sec. 14. Section 101.24, subsection 4, paragraph a, Code 13 2023, as amended by 2023 Iowa Acts, Senate File 514, section 14 1536, is amended to read as follows: 15 a. If the owner or operator of any property refuses 16 admittance, or if prior to such refusal the director 17 demonstrates the necessity for a warrant, the state fire 18 marshal director may make application under oath or affirmation 19 to the district court of the county in which the property is 20 located for the issuance of a search warrant. 21 Sec. 15. Section 101A.1, subsection 2A, paragraph c, 22 subparagraph (4), as enacted by 2023 Iowa Acts, House File 202, 23 section 2, is amended to read as follows: 24 (4) Any device the state fire marshal director determines is 25 not likely to be used as a weapon or that is an antique. 26 Sec. 16. Section 103.14, Code 2023, as amended by 2023 27 Iowa Acts, Senate File 514, section 1562, is amended to read 28 as follows: 29 103.14 Alarm installations. 30 A person who is not licensed pursuant to this chapter may 31 plan, lay out, or install electrical wiring, apparatus, and 32 equipment for components of alarm systems that operate at 33 seventy volt/amps (VA) or less, only if the person is certified 34 to conduct such work pursuant to chapter 100C . Installations 35 -5- LSB 1020XC (9) 90 ns/jh 5/ 14

S.F. _____ of alarm systems that operate at seventy volt/amps (VA) or less 1 are subject to inspection by state inspectors as provided in 2 section 103.31 , except that reports of such inspections, if 3 the installation being inspected was performed by a person 4 certified pursuant to chapter 100C , shall be submitted to the 5 director and any action taken on a report of an inspection 6 of an installation performed by a person certified pursuant 7 to chapter 100C shall be taken by or at the direction of the 8 state fire marshal director , unless the installation has been 9 found to exceed the authority granted to the certificate holder 10 pursuant to chapter 100C and therefore to be in violation of 11 this chapter . 12 Sec. 17. Section 135.11A, subsection 1, Code 2023, as 13 amended by 2023 Iowa Acts, Senate File 514, section 1580, is 14 amended to read as follows: 15 1. Each board under chapters chapter 100C, 103, 103A, 16 105, or 147 that are is under the administrative authority 17 of the department, except the board of nursing, board of 18 medicine, dental board, and board of pharmacy, shall receive 19 administrative and clerical support from the department and 20 may not employ its own support staff for administrative and 21 clerical duties. The executive director of the board of 22 nursing, board of medicine, dental board, and board of pharmacy 23 shall be appointed pursuant to section 135.11B . 24 Sec. 18. Section 135R.1, subsection 2, as enacted by 2023 25 Iowa Acts, Senate File 75, section 22, is amended to read as 26 follows: 27 2. “Department” means the department of inspections , and 28 appeals , and licensing . 29 Sec. 19. Section 156.1A, Code 2023, as amended by 2023 30 Iowa Acts, Senate File 514, section 1632, is amended to read 31 as follows: 32 156.1A Provision of services. 33 Nothing contained in this chapter shall be construed 34 as prohibiting the operation of any funeral home, funeral 35 -6- LSB 1020XC (9) 90 ns/jh 6/ 14

S.F. _____ establishment, or cremation establishment by any person, 1 heir, fiduciary, firm, cooperative burial association, or 2 corporation. However, each such person, firm, cooperative 3 burial association, or corporation shall ensure that all 4 mortuary science services are provided by a funeral director, 5 and shall keep the Iowa department of inspections, appeals, and 6 licensing advised of the name of the funeral director. 7 Sec. 20. Section 249K.2, subsection 6, Code 2023, as amended 8 by 2023 Iowa Acts, Senate File 514, section 820, is amended to 9 read as follows: 10 5. “New construction” means the construction of a new 11 nursing facility which does not replace an existing licensed 12 and certified facility and requires the provider to obtain a 13 certificate of need pursuant to chapter 135 10A , subchapter VI 14 VII . 15 Sec. 21. Section 252D.16, subsection 1, as enacted by 2023 16 Iowa Acts, Senate File 514, section 882, is amended to read as 17 follows: 18 1. “Child support services” means the same as child 19 supported support services created in section 252B.2. 20 Sec. 22. Section 252E.1, subsection 5, as enacted by 2023 21 Iowa Acts, Senate File 514, section 895, is amended to read as 22 follows: 23 5. “Child support services” means child support services 24 created in section 252B.1 252B.2 . 25 Sec. 23. Section 256.11, subsection 5A, paragraph a, if 26 enacted by 2023 Iowa Acts, Senate File 391, section 14, is 27 amended to read as follows: 28 a. The board of directors of a school district or the 29 authorities in charge of an accredited nonpublic school may 30 authorize a teacher who is appropriately licensed by the board 31 of educational examiners under chapter 272 to teach two or more 32 sequential units of one subject area in the same classroom at 33 the same time in grades nine through twelve. The board of 34 directors of a school district or the authorities in charge 35 -7- LSB 1020XC (9) 90 ns/jh 7/ 14

S.F. _____ of an accredited nonpublic school shall award high school 1 credit to a student upon the student’s successful completion of 2 the course. The teacher must meet the minimum certification 3 requirements of the national organization that administers the 4 advanced placement program if one of the units being offered 5 pursuant to this paragraph is an advanced placement course. 6 Sec. 24. Section 261G.4, subsection 5, Code 2023, as amended 7 by 2023 Iowa Acts, Senate File 514, section 2640, is amended 8 to read as follows: 9 5. Students attending a participating nonresident 10 institution are ineligible for state student financial aid 11 programs established under chapter 256, subchapter VII, part 4 . 12 Sec. 25. Section 303.3B, subsection 3, Code 2023, as amended 13 by 2023 Iowa Acts, Senate File 514, section 2087, is amended 14 to read as follows: 15 3. The authority shall encourage development projects and 16 activities located in certified cultural and entertainment 17 districts through incentives under cultural grant programs 18 pursuant to section 303.3 15.436 , subchapter II, part 30 , and 19 any other applicable grant programs. 20 Sec. 26. Section 546.10, subsection 3, paragraph a, Code 21 2023, as amended by 2023 Iowa Acts, Senate File 514, section 22 1704, is amended to read as follows: 23 a. The licensing and regulation examining boards included 24 in the bureau department pursuant to subsection 1 retain the 25 powers granted them pursuant to the chapters in which they are 26 created, except for budgetary and personnel matters which shall 27 be handled by the director. Each licensing board shall adopt 28 rules pursuant to chapter 17A . Decisions by a licensing board 29 are final agency actions for purposes of chapter 17A . 30 Sec. 27. Section 727.2, subsection 3, paragraph d, as 31 enacted by 2023 Iowa Acts, House File 202, section 7, is 32 amended to read as follows: 33 d. Any retailer or community group offering for sale 34 at retail any consumer fireworks shall do so in accordance 35 -8- LSB 1020XC (9) 90 ns/jh 8/ 14

S.F. _____ with the national fire protection association standard 1124, 1 published in the code for the manufacture, transportation, 2 storage, and retail sales of fireworks and pyrotechnic 3 articles, 2006 edition, and shall not be subject to any other 4 standards or requirements unless provided for by the state fire 5 marshal director of the department of inspections, appeals, and 6 licensing under section 100.19 10A.519 . 7 Sec. 28. 2015 Iowa Acts, chapter 138, section 97, as amended 8 by 2023 Iowa Acts, Senate File 514, section 1710, is amended 9 to read as follows: 10 SEC. 97. RESIDENTIAL SWIMMING POOLS —— PRIVATE SWIMMING 11 LESSONS. Notwithstanding any provision of law to the contrary, 12 the department of inspections, appeals, and licensing shall 13 require that a residential swimming pool used for private 14 swimming lessons for up to two hundred seven hours in a 15 calendar month, or the number of hours prescribed by local 16 ordinance applicable to such use of a residential swimming 17 pool, whichever is greater, be regulated as a residential 18 swimming pool used for commercial purposes pursuant to chapter 19 135I . The department of public health inspections, appeals, 20 and licensing may adopt rules to implement this section. 21 Sec. 29. 2021 Iowa Acts, chapter 45, section 5, is amended 22 to read as follows: 23 SEC. 5. APPLICABILITY. This Act applies to financial 24 assistance provided by the economic development authority to 25 apprenticeship sponsors and lead apprenticeship sponsors that 26 apply for financial assistance on or after July 1, 2021. 27 Sec. 30. 2023 Iowa Acts, Senate File 514, section 2605, is 28 amended to read as follows: 29 SEC. 2605. APPLICABILITY. This portion of this division 30 of this Act applies to individuals appointed as the executive 31 director of the board of educational examiners before, on, or 32 after the effective date of this division of this Act. 33 Sec. 31. 2023 Iowa Acts, Senate File 514, section 2643, is 34 amended to read as follows: 35 -9- LSB 1020XC (9) 90 ns/jh 9/ 14

S.F. _____ SEC. 2643. APPLICABILITY. This portion of this division 1 of this Act applies to individuals appointed as the executive 2 director of the college student aid commission before, on, or 3 after the effective date of this division of this Act. 4 Sec. 32. EFFECTIVE DATE. The following, being deemed of 5 immediate importance, take effect upon enactment: 6 1. The section of this division of this Act amending section 7 101A.1, subsection 2A, paragraph “c”, subparagraph (4). 8 2. The section of this division of this Act amending section 9 727.2, subsection 3, paragraph “d”. 10 Sec. 33. RETROACTIVE APPLICABILITY. The following apply 11 retroactively to March 22, 2023: 12 1. The section of this division of this Act amending section 13 101A.1, subsection 2A, paragraph “c”, subparagraph (4). 14 2. The section of this division of this Act amending section 15 727.2, subsection 3, paragraph “d”. 16 MISCELLANEOUS CORRECTIONS 17 Sec. 34. Section 12K.1, subsection 4, paragraph j, if 18 enacted by 2023 Iowa Acts, Senate File 418, section 4, is 19 amended by striking the paragraph. 20 Sec. 35. Section 12K.1, if enacted by 2023 Iowa Acts, Senate 21 File 418, section 4, is amended by adding the following new 22 subsection: 23 NEW SUBSECTION . 5. “Public fund” means the treasurer of 24 state, the state board of regents, the public safety peace 25 officers’ retirement system created in chapter 97A, the Iowa 26 public employees’ retirement system created in chapter 97B, the 27 statewide fire and police retirement system created in chapter 28 411, or the judicial retirement system created in chapter 602. 29 Sec. 36. 2023 Iowa Acts, Senate File 418, if enacted, is 30 amended by adding the following new section: 31 NEW SECTION . SEC. 9A. Section 35A.13, subsection 4, 32 paragraph a, Code 2023, is amended to read as follows: 33 a. Notwithstanding subsection 5 , moneys in the fund, except 34 so much of the fund as may be necessary to be kept on hand 35 -10- LSB 1020XC (9) 90 ns/jh 10/ 14

S.F. _____ for the making of disbursements under this section , shall 1 be invested by the treasurer of state, in consultation with 2 the commission and the public retirement systems committee 3 established by section 97D.4 , in any investments authorized for 4 the Iowa public employees’ retirement system in section 97B.7A , 5 including common stock, and subject to the requirements of 6 chapters 12F , 12H , and 12J , and 12K, and the earnings therefrom 7 shall be credited to the fund. The treasurer of state may 8 execute contracts and agreements with investment advisors, 9 consultants, and investment management and benefit consultant 10 firms in the administration of investments of moneys in the 11 fund. 12 Sec. 37. Section 135B.1, subsection 5, as enacted by 2023 13 Iowa Acts, Senate File 75, section 1, is amended to read as 14 follows: 15 5. “Rural emergency hospital” means a facility that provides 16 rural emergency hospital services in the facility twenty-four 17 hours per day, seven days per week; does not provide any acute 18 care inpatient services with the exception of any distinct 19 part of the facility licensed as a skilled nursing facility 20 providing posthospital extended care services; and meets the 21 criteria specified in section 135B.1A 135B.3A and the federal 22 Consolidated Appropriations Act, Pub. L. No. 116-260, §125. 23 Sec. 38. Section 147.164, subsection 2, paragraph a, 24 unnumbered paragraph 1, as enacted by 2023 Iowa Acts, Senate 25 File 538, section 1, is amended to read as follows: 26 Except as otherwise provided in paragraph “c” , a health 27 care professional shall not knowingly engage in or cause any 28 of the following practices to be performed on a minor if the 29 practice is performed for the purpose of attempting to alter 30 the appearance of, or affirm the minor’s perception of, the 31 minor’s gender or sex, if that appearance or perception is 32 inconsistent with the minor’s sex . : 33 Sec. 39. Section 476.1A, subsection 6, paragraph c, if 34 enacted by 2023 Iowa Acts, House File 599, section 1, is 35 -11- LSB 1020XC (9) 90 ns/jh 11/ 14

S.F. _____ amended to read as follows: 1 c. “Safety standards” means applicable regulations 2 promulgated by the United States occupational safety and health 3 administration and by Iowa occupational safety and health 4 by the administration the labor commissioner under chapter 5 88 . Safety standards for electric utilities subject to this 6 section also include outage notifications, safety standards 7 contained in the national electric safety code, as published 8 by the institute of electrical and electronic engineers, inc., 9 and electric safety standards approved by the American national 10 standards institute. 11 Sec. 40. Section 521J.7, subsection 1, paragraph b, 12 subparagraph (1), if enacted by 2023 Iowa Acts, Senate File 13 549, section 10, is amended to read as follows: 14 (1) Subject to subparagraph (2), the captive’s company 15 captive company’s report shall be filed no later than ninety 16 calendar days after the close of the company’s fiscal year. 17 Sec. 41. Section 521J.19, subsection 3, unnumbered 18 paragraph 1, if enacted by 2023 Iowa Acts, Senate File 549, 19 section 22, is amended to read as follows: 20 Notwithstanding chapter 507C or any other provision to of 21 law to the contrary, in the conservation, rehabilitation, or 22 liquidation of a protected cell captive company, all of the 23 following requirements shall be met: 24 Sec. 42. Section 533C.305, subsection 4, if enacted by 2023 25 Iowa Acts, House File 675, section 14, is amended to read as 26 follows: 27 4. If an applicant avails itself or is otherwise subject 28 to a multistate licensing process, the superintendent is 29 authorized and encouraged to accept the investigation results 30 of a lead investigative state for the purpose of subsection 31 3, if the lead investigative state has sufficient staffing, 32 expertise, and minimum standards. Additionally, if this 33 state is a lead investigative state, the superintendent is 34 authorized and encouraged to investigate the applicant pursuant 35 -12- LSB 1020XC (9) 90 ns/jh 12/ 14

S.F. _____ to subsection 3, and the time frames established by agreement 1 through the multistate licensing process, provided, that in no 2 case shall such time frame be noncompliant with the application 3 period in subsection 1 , paragraph “a” . 4 Sec. 43. Section 544C.1, subsection 1A, if enacted by 2023 5 Iowa Acts, Senate File 135, section 1, is amended to read as 6 follows: 7 NEW SUBSECTION . 1A. “Building equipment” means any 8 mechanical , plumbing, electrical, or structural components, 9 including a conveyance, designed for or located in a building 10 or structure. 11 Sec. 44. CODE EDITOR DIRECTIVE. If House File 421 and House 12 File 652 are both enacted by the first session of the 90th 13 General Assembly, the Code editor shall change the term “barber 14 school or school of cosmetology arts and sciences” to “school 15 of barbering and cosmetology arts and sciences” wherever the 16 term is enacted in House File 421. 17 Sec. 45. EFFECTIVE DATE. The following, being deemed of 18 immediate importance, take effect upon enactment: 19 1. The section of this division of this Act amending section 20 135B.1, subsection 5. 21 2. The section of this division of this Act amending section 22 147.164, subsection 2, paragraph “a”, unnumbered paragraph 1. 23 Sec. 46. RETROACTIVE APPLICABILITY. The following applies 24 retroactively to March 28, 2023: 25 The section of this division of this Act amending section 26 135B.1, subsection 5. 27 Sec. 47. APPLICABILITY. The following applies one hundred 28 eighty days after March 22, 2023: 29 The section of this division of this Act amending section 30 147.164, subsection 2, paragraph “a”, unnumbered paragraph 1. 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 APPROPRIATIONS, DISTRIBUTIONS, TRANSFERS, AND EXPENDITURE 35 -13- LSB 1020XC (9) 90 ns/jh 13/ 14

S.F. _____ AUTHORITY. This bill reduces the standing appropriations for 1 FY 2023-2024 for instructional support state aid, state aid for 2 area education agencies, and payments under Code section 441.21 3 relating to certain property assessment limitations. The bill 4 authorizes salary adjustments to be funded as determined by the 5 department of management (DOM) from unappropriated moneys in 6 certain special funds. 7 The bill provides that for FY 2022-2023, moneys in excess 8 of the maximum balance of the Iowa economic emergency fund 9 shall not be distributed as provided in Code section 8.55(2), 10 but shall instead be distributed as provided in the bill. 11 Under the bill, moneys are first transferred to the general 12 fund of the state in an amount equal to the difference in 13 foundation property tax statewide based on 2023 Iowa Acts, 14 Senate File 181, to pay foundation aid under Code chapter 257 15 for FY 2023-2024. The amount that would be distributed to 16 the taxpayer relief fund under current law is reduced by the 17 transferred amount. The transferred amount is to be determined 18 by DOM. These provisions take effect upon enactment. 19 CORRECTIVE PROVISIONS. The bill makes technical corrections 20 to, or as the result of, legislation enacted or considered 21 during the 2023 legislative session. Certain provisions take 22 effect upon enactment and apply retroactively to the effective 23 date of the amended legislation. 24 -14- LSB 1020XC (9) 90 ns/jh 14/ 14