S.F. 2289 DIVISION I 1 GAMBLING 2 Section 1. Section 99D.5, subsection 4, Code 2026, is 3 amended to read as follows: 4 4. Commission members are each entitled to receive an 5 annual salary of ten thousand dollars. Members shall also be 6 reimbursed for actual expenses incurred in the performance of 7 their duties to a maximum of thirty seventy thousand dollars 8 per year for the commission. Each member shall be covered by 9 the blanket surety bond of the state purchased pursuant to 10 section 8A.321, subsection 12 . 11 Sec. 2. Section 99D.7, subsection 25, Code 2026, is amended 12 to read as follows: 13 25. To take any other action as may be reasonable or 14 appropriate to enforce this chapter and the commission rules , 15 including but not limited to issuing cease and desist orders 16 and obtaining injunctive relief against a person offering 17 pari-mutuel wagering or advance deposit wagering, as defined in 18 section 99D.11, in this state without holding an appropriate 19 license issued by the commission . 20 Sec. 3. Section 99E.3, subsection 2, paragraph f, Code 2026, 21 is amended to read as follows: 22 f. To take any other action as may be reasonable or 23 appropriate to enforce this chapter and the commission rules , 24 including but not limited to issuing cease and desist orders 25 and obtaining injunctive relief against a person offering 26 internet fantasy sports contests in this state without holding 27 an appropriate license issued by the commission . 28 Sec. 4. Section 99F.4, subsection 13, Code 2026, is amended 29 to read as follows: 30 13. To take any other action as may be reasonable or 31 appropriate to enforce this chapter and the commission rules , 32 including but not limited to issuing cease and desist orders 33 and obtaining injunctive relief against a person offering games 34 of chance, gambling, sports wagering, or illegal sweepstakes in 35 -1- LSB 5523SV (3) 91 ss/ns 1/ 5

S.F. 2289 this state without holding an appropriate license issued by the 1 commission or otherwise being specifically authorized by law . 2 Sec. 5. Section 99F.15, subsection 4, unnumbered paragraph 3 1, Code 2026, is amended to read as follows: 4 A person commits a class “D” felony and, in addition, shall 5 be barred for life from sports wagering, advance deposit sports 6 wagering, as defined in section 99F.9, excursion gambling 7 boats , and gambling structures under the jurisdiction of the 8 commission, if the person does any of the following: 9 Sec. 6. Section 99F.15, subsection 6, paragraph c, Code 10 2026, is amended to read as follows: 11 c. Two convictions of the offense of unlawful betting as 12 provided in this subsection shall result in the person being 13 barred for life from sports wagering, advance deposit sports 14 wagering, as defined in section 99F.9, excursion gambling 15 boats , and gambling structures under the jurisdiction of the 16 commission. 17 Sec. 7. Section 422.16, subsection 2, paragraph d, Code 18 2026, is amended to read as follows: 19 d. For the purposes of this subsection , state income tax 20 shall be withheld on winnings in excess of six hundred dollars 21 derived from gambling activities authorized under chapter 22 99B or 99G . State income tax shall be withheld on winnings 23 in excess of one thousand dollars from gambling activities 24 authorized under chapter 99D if the winnings are in an amount 25 sufficient to require that an information return be filed 26 under the Internal Revenue Code . State income tax shall be 27 withheld on winnings in excess of one thousand two hundred 28 dollars derived from slot machines authorized under chapter 29 99F if the winnings are in an amount sufficient to require 30 that an information return be filed under the Internal Revenue 31 Code . State income tax shall be withheld on winnings from 32 sports wagering authorized under chapter 99F whenever federal 33 income tax is required to be withheld from the same winnings in 34 accordance with the Internal Revenue Code. 35 -2- LSB 5523SV (3) 91 ss/ns 2/ 5

S.F. 2289 Sec. 8. EFFECTIVE DATE. The following, being deemed of 1 immediate importance, takes effect upon enactment: 2 The section of this division of this Act amending section 3 422.16, subsection 2, paragraph “d”. 4 DIVISION II 5 STATE BUILDING CODE 6 Sec. 9. Section 103A.8C, subsection 1, Code 2026, is amended 7 to read as follows: 8 1. The commissioner, after consulting with and receiving 9 recommendations from the department of public defense homeland 10 security and emergency management and the department of natural 11 resources, shall adopt rules pursuant to chapter 17A specifying 12 standards and requirements for design and construction of safe 13 rooms and storm shelters. In developing these standards, the 14 commissioner shall consider nationally recognized standards. 15 The standards and requirements shall be incorporated into the 16 state building code established in section 103A.7 , but shall 17 not be interpreted to require the inclusion of a safe room or 18 storm shelter in a building construction project unless such 19 inclusion is expressly required by another statute or by a 20 federal statute or regulation. However, if a safe room or 21 storm shelter is included in any building construction project 22 which reaches the design development phase on or after January 23 1, 2011, compliance with the standards developed pursuant to 24 this section shall be required. 25 Sec. 10. Section 103A.23, subsection 2, Code 2026, is 26 amended to read as follows: 27 2. All fees collected by the commissioner shall be deposited 28 in the state treasury to the credit of the general fund of the 29 state licensing and regulation fund created in section 10A.507 . 30 DIVISION III 31 RESIDENTIAL CARE FACILITIES 32 Sec. 11. Section 135C.2, subsection 6, unnumbered paragraph 33 1, Code 2026, is amended to read as follows: 34 The department shall establish a special classification 35 -3- LSB 5523SV (3) 91 ss/ns 3/ 5

S.F. 2289 within the residential care facility category for residential 1 care facilities which have the primary purpose of serving 2 pediatric palliative care patients and that only provides 3 respite care services and the services of a hospice program 4 as defined in section 135J.1 . A facility within the special 5 classification established pursuant to this subsection shall 6 be exempt from section 135.62 and may serve any number of 7 individuals, including zero . The department shall adopt rules 8 pursuant to chapter 17A which shall include but not be limited 9 to all of the following: 10 EXPLANATION 11 The inclusion of this explanation does not constitute agreement with 12 the explanation’s substance by the members of the general assembly. 13 This bill relates to matters under the purview of the 14 department of inspections, appeals, and licensing. The bill is 15 organized in divisions. 16 DIVISION I —— GAMBLING. The bill raises the 17 $30,000-per-year total cap on reimbursements that the 18 state racing and gaming commission (commission) may pay to all 19 commissioners for expenses incurred in the performance of the 20 commissioners’ duties to $70,000 per year. The bill grants 21 the commission explicit authority to issue cease and desist 22 orders and seek injunctive relief against persons who offer 23 gambling services in the state without an appropriate license 24 or authorization. 25 Under current law, a person commits a class “D” felony 26 and is barred for life from excursion gambling boats and 27 gambling structures under the jurisdiction of the commission 28 for committing certain acts listed in Code section 99F.15(4). 29 The bill expands the lifetime ban to include sports wagering 30 and advance deposit sports wagering. The bill also imposes a 31 lifetime ban from sports wagering and advance deposit sports 32 wagering on a person who is convicted twice of unlawful 33 betting. 34 The bill requires state income tax to be withheld on winnings 35 -4- LSB 5523SV (3) 91 ss/ns 4/ 5

S.F. 2289 from gambling activities authorized under Code chapter 99D 1 (pari-mutuel wagering) and from slot machines authorized 2 under Code chapter 99F (gambling games and sports wagering 3 regulation) if the winnings are in an amount sufficient to 4 require that an information return be filed under the federal 5 Internal Revenue Code, rather than if the winnings exceed 6 certain amounts. This provision of the bill takes effect upon 7 enactment. 8 DIVISION II —— STATE BUILDING CODE. The bill requires the 9 state building code commissioner to consult with the department 10 of homeland security and emergency management, instead of 11 the department of public defense, in adopting rules relating 12 to safe rooms and storm shelters. The bill also requires 13 fees collected by the state building code commissioner to be 14 deposited in the licensing and regulation fund instead of the 15 general fund of the state. 16 DIVISION III —— RESIDENTIAL CARE FACILITIES. The bill 17 allows a residential care facility that is a pediatric 18 palliative care center to serve as few as zero individuals. 19 Under current law, an entity must serve at least three 20 individuals to be defined as a residential care facility. 21 -5- LSB 5523SV (3) 91 ss/ns 5/ 5