House File 307 - Introduced HOUSE FILE 307 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HF 19) (COMPANION TO SF 42 BY LOFGREN) A BILL FOR An Act modifying the costs eligible for emergency medical 1 services fund expenditures, and including effective date 2 provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1150HV (2) 91 jm/jh

H.F. 307 Section 1. Section 422D.6, subsection 3, Code 2025, is 1 amended by adding the following new paragraph: 2 NEW PARAGRAPH . i. (1) The salaries or wages of emergency 3 medical care providers providing emergency medical services. 4 (2) As used in this paragraph, “emergency medical care 5 provider” and “emergency medical services” mean the same as 6 defined in section 147A.1. 7 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate 8 importance, takes effect upon enactment. 9 EXPLANATION 10 The inclusion of this explanation does not constitute agreement with 11 the explanation’s substance by the members of the general assembly. 12 This bill modifies the costs eligible for emergency medical 13 services fund expenditures. 14 Under current law, upon adoption of a resolution declaring 15 emergency medical services to be an essential county service, 16 a county board of supervisors may offer for voter approval 17 the authorization to impose a local option income surtax or 18 an ad valorem property tax. The proceeds from such a tax are 19 deposited into an emergency medical services trust fund. 20 The bill expands the costs which are eligible for emergency 21 medical services trust fund expenditures to include the salary 22 or wages of an emergency medical care provider providing 23 emergency medical services. The bill defines “emergency 24 medical care provider” and “emergency medical services”. 25 The bill takes effect upon enactment. 26 -1- LSB 1150HV (2) 91 jm/jh 1/ 1