S.F. 2478 Section 1. ROAD USE TAX FUND —— FY 2026-2027. There is 1 appropriated from the road use tax fund created in section 2 312.1 to the department of transportation for the fiscal year 3 beginning July 1, 2026, and ending June 30, 2027, the following 4 amounts, or so much thereof as is necessary, to be used for the 5 purposes designated: 6 1. For salaries, support, maintenance, and miscellaneous 7 purposes, and for not more than the following full-time 8 equivalent positions: 9 a. Transportation operations: 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 17,723,539 11 b. Motor vehicles: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 34,234,969 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 294.00 14 2. For payments to the department of administrative 15 services and the department of management for utility services: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,823,348 17 3. For unemployment compensation: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,000 19 4. For payments to the department of administrative 20 services for paying workers’ compensation claims under chapter 21 85 on behalf of employees of the department of transportation: 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 199,907 23 5. For payment to the general fund of the state for indirect 24 cost recoveries: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 90,000 26 6. For reimbursement to the auditor of state for audit 27 expenses as provided in section 11.5B : 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 107,884 29 7. For automation, telecommunications, and related costs 30 associated with the county issuance of driver’s licenses and 31 vehicle registrations and titles: 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,406,000 33 8. For costs associated with participation in the 34 Mississippi river parkway commission: 35 -1- LSB 5016SV (2) 91 th/ns 1/ 5

S.F. 2478 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40,000 1 9. For costs associated with the traffic and criminal 2 software program and the mobile architecture and communications 3 handling program: 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 300,000 5 10. For motor vehicle division field facility maintenance 6 projects at various locations: 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 400,000 8 11. For costs associated with motor vehicle division 9 systems modernization: 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,000,000 11 For purposes of section 8.33 , unless specifically provided 12 otherwise, moneys appropriated in subsections 10 and 11 that 13 remain unencumbered or unobligated shall not revert but shall 14 remain available for expenditure for the purposes designated 15 until the close of the fiscal year that ends three years 16 after the end of the fiscal year for which the appropriation 17 was made. However, if the project or projects for which the 18 appropriation was made are completed in an earlier fiscal year, 19 unencumbered or unobligated moneys shall revert at the close of 20 that same fiscal year. 21 Sec. 2. PRIMARY ROAD FUND —— FY 2026-2027. There is 22 appropriated from the primary road fund created in section 23 313.3 to the department of transportation for the fiscal year 24 beginning July 1, 2026, and ending June 30, 2027, the following 25 amounts, or so much thereof as is necessary, to be used for the 26 purposes designated: 27 1. For transportation operations salaries, support, 28 maintenance, and miscellaneous purposes, and for not more than 29 the following full-time equivalent positions: 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $348,619,071 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 2,363.00 32 2. For payments to the department of administrative 33 services and the department of management for utility services: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,200,563 35 -2- LSB 5016SV (2) 91 th/ns 2/ 5

S.F. 2478 3. For unemployment compensation: 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 138,000 2 4. For payments to the department of administrative 3 services for paying workers’ compensation claims under 4 chapter 85 on behalf of the employees of the department of 5 transportation: 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,835,877 7 5. For payment to the general fund of the state for indirect 8 cost recoveries: 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 660,000 10 6. For reimbursement to the auditor of state for audit 11 expenses as provided in section 11.5B : 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 662,716 13 7. For costs associated with producing transportation maps: 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 195,000 15 8. For inventory and equipment replacement: 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23,623,165 17 9. For costs associated with the statewide interoperability 18 network: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 442,162 20 10. For facility major maintenance and enhancement: 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,300,000 22 11. For facility routine maintenance and preservation: 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,050,000 24 12. For replacement of the Alton maintenance garage: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,000,000 26 For purposes of section 8.33 , unless specifically provided 27 otherwise, moneys appropriated in subsections 10 through 12 28 that remain unencumbered or unobligated shall not revert 29 but shall remain available for expenditure for the purposes 30 designated until the close of the fiscal year that ends 31 three years after the end of the fiscal year for which the 32 appropriation was made. However, if the project or projects 33 for which such appropriation was made are completed in an 34 earlier fiscal year, unencumbered or unobligated moneys shall 35 -3- LSB 5016SV (2) 91 th/ns 3/ 5

S.F. 2478 revert at the close of that same fiscal year. 1 Sec. 3. 2023 Iowa Acts, chapter 117, section 2, unnumbered 2 paragraph 2, is amended to read as follows: 3 For purposes of section 8.33 , unless specifically provided 4 otherwise, moneys appropriated in subsections 10 through 5 13 12 that remain unencumbered or unobligated shall not 6 revert but shall remain available for expenditure for the 7 purposes designated until the close of the fiscal year that 8 ends three years after the end of the fiscal year for which 9 the appropriation was made. For purposes of section 8.33, 10 unless specifically provided otherwise, moneys appropriated in 11 subsection 13 that remain unencumbered or unobligated shall 12 not revert but shall remain available for expenditure for the 13 purposes designated until the close of the fiscal year that 14 ends four years after the end of the fiscal year for which the 15 appropriation was made. However, if the project or projects 16 for which such appropriation was made are completed in an 17 earlier fiscal year, unencumbered or unobligated moneys shall 18 revert at the close of that same fiscal year. 19 EXPLANATION 20 The inclusion of this explanation does not constitute agreement with 21 the explanation’s substance by the members of the general assembly. 22 This bill makes appropriations from the road use tax fund and 23 the primary road fund to the department of transportation. 24 Appropriations for FY 2026-2027 from the road use tax 25 fund include appropriations for transportation operations, 26 motor vehicles, utility services, unemployment and workers’ 27 compensation, indirect cost recoveries, audits, county issuance 28 of driver’s licenses and vehicle registration and titling, 29 participation in the Mississippi river parkway commission, 30 the traffic and criminal software program and the mobile 31 architecture and communications handling program, and motor 32 vehicle division field facility maintenance projects and 33 systems modernization. 34 Appropriations for FY 2026-2027 from the primary road fund 35 -4- LSB 5016SV (2) 91 th/ns 4/ 5

S.F. 2478 include appropriations for transportation operations, utility 1 services, unemployment and workers’ compensation, indirect 2 cost recoveries, audits, transportation maps, inventory and 3 equipment replacement, the statewide interoperability network, 4 major facility maintenance and enhancement, routine facility 5 maintenance and preservation, and the Alton maintenance garage. 6 The bill provides that an FY 2023-2024 appropriation for 7 replacement of the Davenport highway operations complex will 8 remain available until the close of FY 2027-2028. 9 -5- LSB 5016SV (2) 91 th/ns 5/ 5