House File 801 - Reprinted
HOUSE FILE
BY COMMITTEE ON STATE GOVERNMENT
(SUCCESSOR TO HF 74)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to the establishment of a searchable budget
2 database website for the public to access the details of the
3 expenditure of state tax revenues and a searchable tax rate
4 database for the public to access the details of each tax rate
5 for all taxing districts in the state.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 8A.104, Code 2009, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 12A. BUDGET AND TAX RATE DATABASES.
1 4 Develop and make available to the public a searchable budget
1 5 database as required under chapter 8G, division I, and to
1 6 develop and make available to the public a searchable tax rate
1 7 database as required under chapter 8G, division II and to make
1 8 both databases available on the same website.
1 9 DIVISION I
1 10 SEARCHABLE BUDGET DATABASE FOR STATE SPENDING
1 11 Sec. 2. NEW SECTION. 8G.1 INTENT == FINDINGS.
1 12 The general assembly finds that taxpayers should be able to
1 13 easily access the details on how the state is spending their
1 14 tax dollars and the performance results achieved for those
1 15 expenditures. Therefore, it is the intent of the general
1 16 assembly to direct the department of administrative services
1 17 to create and maintain a searchable budget database website
1 18 detailing where tax dollars are expended, the purposes for
1 19 which tax dollars are expended, the special interest tax
1 20 credits allowed, and the results achieved for all taxpayer
1 21 investments in state government.
1 22 Sec. 3. NEW SECTION. 8G.2 SHORT TITLE.
1 23 This division shall be known as and may be cited as the
1 24 "Openness Promotes Efficiency Now Act".
1 25 Sec. 4. NEW SECTION. 8G.3 DEFINITIONS.
1 26 As used in this division, unless the context otherwise
1 27 requires:
1 28 1. "Agency" means a state department, office, board,
1 29 commission, bureau, division, institution, or public
1 30 institution of higher education. "Agency" includes individual
1 31 state agencies and programs, as well as those programs and
1 32 activities that are administered by or involve more than one
1 33 agency. "Agency" includes the judicial branch of government.
1 34 "Agency" includes all elective offices in the executive branch
1 35 of government and the general assembly.
2 1 2. "Director" means the director of the department of
2 2 administrative services.
2 3 3. "Entity" or "recipients" means any of the following:
2 4 a. A corporation.
2 5 b. An association.
2 6 c. An employee union.
2 7 d. A limited liability company.
2 8 e. A limited liability partnership.
2 9 f. Any other legal business entity, including nonprofit
2 10 entities.
2 11 g. A grant recipient.
2 12 h. Contractors.
2 13 i. A county, city, school district, or other local
2 14 government entity.
2 15 "Entity" or "recipients" does not include an individual
2 16 recipient of state assistance.
2 17 4. "Funding action or expenditure" includes details on the
2 18 type of spending that is provided including but not limited to
2 19 grants, contracts, and appropriations. "Funding action or
2 20 expenditure" includes tax exemptions or credits. Where
2 21 possible, an electronic link to the actual grants or contracts
2 22 shall be provided. An electronic link shall be in a format
2 23 that is a searchable document.
2 24 5. "Searchable website" means a website described in
2 25 section 8G.4 that allows the public at no cost to search and
2 26 compile information identified in sections 8G.4 and 8G.12 and
2 27 that is in a format capable of being downloaded.
2 28 5A. "Schedule 6 document" means the document referred to
2 29 as schedule 6 used for the fiscal year beginning July 1, 2009,
2 30 and previous fiscal years that listed for each agency the
2 31 resources available or estimated to be available to it as well
2 32 as a listing of the disposition or proposed disposition of
2 33 those resources and includes the governor's recommendation, if
2 34 any, for that fiscal year. "Schedule 6 document" includes any
2 35 successor schedule that provides similar information. An
3 1 electronic link to the schedule 6 document shall be provided
3 2 in a format that is a searchable document.
3 3 6. "State audit or report" shall include any audit or
3 4 report issued by the auditor of state.
3 5 Sec. 5. NEW SECTION. 8G.4 SEARCHABLE BUDGET DATABASE
3 6 WEBSITE CREATED.
3 7 1. By January 1, 2011, the director shall develop and make
3 8 publicly available a database website for searching,
3 9 accessing, and processing data, including the data required in
3 10 this section, for the most recent state budget. The state
3 11 budget for the fiscal year beginning July 1, 2009, shall
3 12 include the expenditure of funds received through the federal
3 13 American Recovery and Reinvestment Act of 2009. The website
3 14 shall be developed in such a way that the information can be
3 15 provided to other software applications, including internet
3 16 software applications, in a manner and format that allows such
3 17 software applications to access and interpret the data using
3 18 the internal programming of the software applications.
3 19 2. The searchable website developed pursuant to this
3 20 section shall allow the public at no cost to search, compile,
3 21 and download information for all of the following:
3 22 a. To the extent practicable and within the bounds of the
3 23 confidentiality provisions, the identity of the entity or
3 24 recipient of state expenditures.
3 25 b. Amount of annual revenues and expenditures for each
3 26 agency's appropriations and funds. To the extent available, a
3 27 schedule 6 document shall be provided or be available by means
3 28 of an electronic link.
3 29 c. Descriptive purpose for the funding or expenditure.
3 30 d. Performance results associated with the agency's
3 31 activities.
3 32 e. Past performance results associated with the agency's
3 33 activities.
3 34 f. State audits or reports relating to the entity or
3 35 recipient of state funds, the budget program or activity, or
4 1 agency.
4 2 g. Any other relevant information specified by the
4 3 director.
4 4 3. In addition to the information to be provided pursuant
4 5 to subsection 2, there shall be provided on the searchable
4 6 website all of the following:
4 7 a. A listing and description of special interest tax
4 8 credits claimed for the individual income tax, corporate
4 9 income tax, franchise tax, and insurance premiums tax. A
4 10 special interest tax credit is a tax credit for which fewer
4 11 than twenty percent of the tax filers in the applicable tax
4 12 category claim the tax credit. For each category of tax the
4 13 website shall list each of the special interest tax credits
4 14 applicable to it, the total amount of that tax credit claimed,
4 15 and the number of taxpayers claiming the tax credit.
4 16 b. The estimated cost to the state of each of the twenty
4 17 sales tax exemptions that account for the largest dollar
4 18 amount share of sales tax exemptions under section 423.3. The
4 19 cost of each exemption shall be listed by county and, in
4 20 addition, stated as a per capita amount for each county. This
4 21 paragraph does not apply to the tax exemptions pursuant to
4 22 section 423.3, subsections 2, 31, 39, 58, 73, and 85.
4 23 4. If the funding source of the revenue expended is the
4 24 grow Iowa values fund created pursuant to section 15G.108, or
4 25 the Iowa power fund created in section 469.9, then in addition
4 26 to any information provided pursuant to subsections 2 and 3,
4 27 there shall be provided on the searchable website all of the
4 28 following:
4 29 a. For financial assistance provided during the fiscal
4 30 year, a listing, per recipient, of the number of jobs pledged
4 31 and the number of jobs actually created. The actual jobs
4 32 created shall be adjusted throughout the year as new figures
4 33 become available.
4 34 b. The total estimated cost to the state in addition to
4 35 the amount of financial assistance awarded, including any
5 1 administrative expenses of the agency or department
5 2 administering the fund.
5 3 c. An allocation by state legislative district and county
5 4 of the total amount of financial assistance awards and the
5 5 number of job creations associated with such awards during the
5 6 fiscal year.
5 7 4A. The director shall provide information on the
5 8 searchable website database that lists interdepartmental
5 9 transfers of appropriations. This information shall be
5 10 provided in a manner that will be easily understood by the
5 11 public.
5 12 4B. The director shall provide information on the
5 13 searchable website database that lists the transfers of
5 14 appropriations made from one agency to another or within an
5 15 agency pursuant to section 8.39. This information shall be
5 16 provided in a manner that will be easily understood by the
5 17 public.
5 18 5. In providing data on tax exemptions or credits,
5 19 confidentiality statutes of Iowa and federal law shall be
5 20 adhered to.
5 21 6. The director shall provide a progress and
5 22 implementation report to members of the senate and house
5 23 committees on government oversight every ninety days with the
5 24 first report due October 1, 2009.
5 25 Sec. 6. NEW SECTION. 8G.5 WEBSITE UPDATES.
5 26 1. Effective July 1, 2011, the searchable website shall be
5 27 updated for each fiscal year not later than thirty days
5 28 following the close of the fiscal year. During the fiscal
5 29 year beginning July 1, 2011, and each subsequent fiscal year,
5 30 the director shall make a preliminary report for the fiscal
5 31 year on the searchable website within thirty days following
5 32 each quarter. In addition, the director may update the
5 33 searchable website as new data becomes available. All
5 34 agencies shall provide to the director data that is required
5 35 to be included in the searchable website not later than thirty
6 1 days after the data becomes available to the agency. The
6 2 director shall provide guidance to agency heads or the
6 3 governing body of an agency to ensure compliance with this
6 4 section.
6 5 2. By January 1, 2012, the director shall add data for the
6 6 previous budgets to the searchable website. Data for previous
6 7 fiscal years may be added as it becomes available and as time
6 8 permits. The director shall ensure that all data added to the
6 9 searchable website remain accessible to the public for a
6 10 minimum of ten years.
6 11 Sec. 7. NEW SECTION. 8G.6 NONCOMPLIANCE.
6 12 The director shall not be considered in compliance with
6 13 this division if the data required for the searchable website
6 14 is not available in a searchable manner and capable of being
6 15 compiled and downloaded or if the public is redirected to
6 16 other government websites unless each of those sites has
6 17 information from all agencies and each category of information
6 18 required can be searched electronically by field in a single
6 19 search.
6 20 Sec. 8. NEW SECTION. 8G.7 EXECUTIVE ORDER TO IMPLEMENT.
6 21 Nothing in this division shall be construed as preventing
6 22 the governor from acting by executive order to implement any
6 23 action authorized or required under this division.
6 24 DIVISION II
6 25 SEARCHABLE TAX RATE DATABASE
6 26 Sec. 9. NEW SECTION. 8G.10 INTENT == FINDINGS.
6 27 The general assembly finds that increasing the ease of
6 28 public access to state and local tax rates, particularly when
6 29 the rates are currently available from disparate government
6 30 sources but are difficult for the public to collect and
6 31 efficiently aggregate, significantly contributes to
6 32 governmental accountability, public participation, and the
6 33 understanding of the cost of government services. Therefore,
6 34 it is the intent of the general assembly to direct the
6 35 department of administrative services, in consultation with
7 1 the department of revenue, to create and maintain a searchable
7 2 database detailing each tax rate for all taxing districts in
7 3 the state to make citizen access to information on state and
7 4 local tax rates as open, transparent, and publicly accessible
7 5 as is feasible.
7 6 Sec. 10. NEW SECTION. 8G.11 SHORT TITLE.
7 7 This division shall be known and cited as the "Government
7 8 Accountability and Disclosure Act".
7 9 Sec. 11. NEW SECTION. 8G.12 TAX RATE DATABASE.
7 10 1. SEARCHABLE TAX RATE DATABASE. By January 1, 2010, the
7 11 department of administrative services, in consultation with
7 12 the department of revenue, shall make publicly available on
7 13 the website created pursuant to section 8G.4 a searchable
7 14 database of all tax rates in the state for each taxing
7 15 jurisdiction. The information shall be aggregated by type of
7 16 tax and accessible by entering a zip code or physical address
7 17 for each residence or business. Individual tax levies shall
7 18 be further specified within each tax rate.
7 19 2. GEOGRAPHICAL TAX RATE MAP. In addition to searching
7 20 for tax rates by zip code or physical address for each
7 21 residence or business, searches shall be accommodated by a
7 22 geographical tax rate map of the state that is capable of
7 23 being displayed with a level of specificity corresponding to
7 24 each taxing district.
7 25 3. INDIVIDUAL TAX RATE CALCULATOR. Tax rate calculators
7 26 shall be provided on the searchable database to allow citizens
7 27 and businesses to calculate taxes based on the location of the
7 28 citizen or business. Calculation capability shall be provided
7 29 at a minimum for property, sales, use, income, vehicle, and
7 30 business taxes and shall be specific to the rate for the
7 31 taxing district identified by the citizen or business.
7 32 Sec. 12. NEW SECTION. 8G.13 UPDATING DATABASE.
7 33 To facilitate the department of administrative services'
7 34 efforts in creating and maintaining a searchable database of
7 35 the taxes identified in section 8G.12, subsection 3, for all
8 1 taxing districts in the state, every taxing district shall
8 2 annually report its tax rates, and any change to the rates, to
8 3 the department of revenue. Within thirty days of receiving
8 4 such information, the department shall report the tax rates,
8 5 and any changes to the rates, to the department of
8 6 administrative services.
8 7 Sec. 13. CODE EDITOR DIRECTIVE. Unless otherwise
8 8 determined by the Iowa Code editor, sections 8G.1 through
8 9 8G.7, as enacted in this Act, shall be designated as division
8 10 I of chapter 8G, and sections 8G.10 through 8G.13, as enacted
8 11 in this Act, shall be designated as division II of chapter 8G.
8 12 HF 801
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