Senate File 209 - Reprinted SENATE FILE 209 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 1052) (As Amended and Passed by the Senate February 17, 2011 ) A BILL FOR An Act relating to public funding and regulatory matters by 1 making appropriations, providing for updated Code references 2 to the Internal Revenue Code, increasing the state earned 3 income tax credit, and including effective date and 4 retroactive applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 SF 209 (4) 84 tw/sc

S.F. 209 DIVISION I 1 INTERNAL REVENUE CODE REFERENCES 2 Section 1. Section 422.3, subsection 5, Code 2011, is 3 amended to read as follows: 4 5. “Internal Revenue Code” means the Internal Revenue Code 5 of 1954, prior to the date of its redesignation as the Internal 6 Revenue Code of 1986 by the Tax Reform Act of 1986, or means 7 the Internal Revenue Code of 1986 as amended to and including 8 January 1, 2008 2011 . 9 Sec. 2. Section 422.7, subsection 29A, Code 2011, is amended 10 by striking the subsection. 11 Sec. 3. Section 422.9, subsection 2, paragraph i, Code 2011, 12 is amended to read as follows: 13 i. The deduction for state sales and use taxes is allowable 14 only if the taxpayer elected to deduct the state sales and use 15 taxes in lieu of state income taxes under section 164 of the 16 Internal Revenue Code. A deduction for state sales and use 17 taxes is not allowed if the taxpayer has taken the deduction 18 for state income taxes or claimed the standard deduction under 19 section 63 of the Internal Revenue Code. This paragraph 20 applies to taxable years beginning after December 31, 2003, and 21 before January 1, 2006 2008, and to taxable years beginning 22 after December 31, 2009, and before January 1, 2012 . 23 Sec. 4. Section 422.32, subsection 7, Code 2011, is amended 24 to read as follows: 25 7. “Internal Revenue Code” means the Internal Revenue Code 26 of 1954, prior to the date of its redesignation as the Internal 27 Revenue Code of 1986 by the Tax Reform Act of 1986, or means 28 the Internal Revenue Code of 1986 as amended to and including 29 January 1, 2008 2011 . 30 Sec. 5. EFFECTIVE UPON ENACTMENT. This division of this 31 Act, being deemed of immediate importance, takes effect upon 32 enactment. 33 Sec. 6. RETROACTIVE APPLICABILITY. The following provision 34 or provisions of this division of this Act apply retroactively 35 -1- SF 209 (4) 84 tw/sc 1/ 21

S.F. 209 to January 1, 2010, for tax years beginning on or after that 1 date: 2 1. The section of this Act amending section 422.3. 3 2. The section of this Act amending section 422.32. 4 Sec. 7. RETROACTIVE APPLICABILITY. The following provision 5 or provisions of this division of this Act apply retroactively 6 to January 1, 2011, for tax years beginning on or after that 7 date: 8 1. The section of this Act amending section 422.7, 9 subsection 29A. 10 Sec. 8. RETROACTIVE APPLICABILITY. The following provision 11 or provisions of this division of this Act apply retroactively 12 to tax years beginning on or after January 1, 2006, but before 13 January 1, 2008, and to tax years beginning on or after January 14 1, 2010, but before January 1, 2012: 15 1. The section of this Act amending section 422.9. 16 DIVISION II 17 RESEARCH ACTIVITIES CREDIT 18 Sec. 9. Section 15.335, subsection 4, Code 2011, is amended 19 to read as follows: 20 4. a. In lieu of the credit amount computed in subsection 21 2 , an eligible business may elect to compute the credit amount 22 for qualified research expenses incurred in this state in a 23 manner consistent with the alternative incremental simplified 24 credit described in section 41(c)(4) 41(c)(5) of the Internal 25 Revenue Code. The taxpayer may make this election regardless 26 of the method used for the taxpayer’s federal income tax. The 27 election made under this paragraph is for the tax year and the 28 taxpayer may use another or the same method for any subsequent 29 year. 30 b. For purposes of the alternate credit computation 31 method in paragraph “a” , the credit percentages applicable to 32 qualified research expenses described in clauses (i), (ii), 33 and (iii) of section 41(c)(4)(A) 41(c)(5)(A) and clause (ii) 34 of section 41(c)(5)(B) of the Internal Revenue Code are as 35 -2- SF 209 (4) 84 tw/sc 2/ 21

S.F. 209 follows: 1 (1) In the case of an eligible business whose gross revenues 2 do not exceed twenty million dollars per year, the credit 3 percentages are two and fifty-four hundredths percent, three 4 and thirty-eight hundredths percent, and four and twenty-three 5 hundredths seven percent and three percent, respectively. 6 (2) In the case of an eligible business whose gross revenues 7 exceed twenty million dollars per year, the credit percentages 8 are seventy-six hundredths percent, one and two hundredths 9 percent, and one and twenty-seven hundredths two and one-tenth 10 percent and nine-tenths percent, respectively. 11 Sec. 10. Section 15.335, subsection 7, Code 2011, is amended 12 to read as follows: 13 7. a. For purposes of this section , “base amount” , “basic 14 research payment” , and “qualified research expense” mean the 15 same as defined for the federal credit for increasing research 16 activities under section 41 of the Internal Revenue Code, 17 except that for the alternative incremental simplified credit 18 such amounts are for research conducted within this state. 19 b. For purposes of this section , “Internal Revenue Code” 20 means the Internal Revenue Code in effect on January 1, 2009 21 2011 . 22 Sec. 11. Section 15A.9, subsection 8, paragraphs b, c, and 23 e, Code 2011, are amended to read as follows: 24 b. In lieu of the credit amount computed in paragraph “a” , 25 subparagraph (1), subparagraph division (a), a business may 26 elect to compute the credit amount for qualified research 27 expenses incurred in this state within the zone in a manner 28 consistent with the alternative incremental simplified credit 29 described in section 41(c)(4) 41(c)(5) of the Internal Revenue 30 Code. The taxpayer may make this election regardless of 31 the method used for the taxpayer’s federal income tax. The 32 election made under this paragraph is for the tax year and the 33 taxpayer may use another or the same method for any subsequent 34 year. 35 -3- SF 209 (4) 84 tw/sc 3/ 21

S.F. 209 c. For purposes of the alternate credit computation 1 method in paragraph “b” , the credit percentages applicable to 2 qualified research expenses described in clauses (i), (ii), and 3 (iii) of section 41(c)(4)(A) 41(c)(5)(A) and clause (ii) of 4 section 41(c)(5)(B) of the Internal Revenue Code are three and 5 thirty hundredths percent, four and forty hundredths percent, 6 and five and fifty hundredths percent, respectively as follows: 7 (1) In the case of an eligible business whose gross revenues 8 do not exceed twenty million dollars per year, the credit 9 percentages are seven percent and three percent, respectively. 10 (2) In the case of an eligible business whose gross revenues 11 exceed twenty million dollars per year, the credit percentages 12 are two and one-tenths percent and nine-tenths percent, 13 respectively . 14 e. (1) For the purposes of this subsection , “base amount” , 15 “basic research payment” , and “qualified research expense” mean 16 the same as defined for the federal credit for increasing 17 research activities under section 41 of the Internal Revenue 18 Code, except that for the alternative incremental simplified 19 credit such amounts are for research conducted within this 20 state within the zone. 21 (2) For purposes of this subsection , “Internal Revenue Code” 22 means the Internal Revenue Code in effect on January 1, 2009 23 2011 . 24 Sec. 12. Section 422.10, subsection 1, paragraphs b and c, 25 Code 2011, are amended to read as follows: 26 b. In lieu of the credit amount computed in paragraph “a” , 27 subparagraph (1), subparagraph division (a), a taxpayer may 28 elect to compute the credit amount for qualified research 29 expenses incurred in this state in a manner consistent with the 30 alternative incremental simplified credit described in section 31 41(c)(4) 41(c)(5) of the Internal Revenue Code. The taxpayer 32 may make this election regardless of the method used for the 33 taxpayer’s federal income tax. The election made under this 34 paragraph is for the tax year and the taxpayer may use another 35 -4- SF 209 (4) 84 tw/sc 4/ 21

S.F. 209 or the same method for any subsequent year. 1 c. For purposes of the alternate credit computation 2 method in paragraph “b” , the credit percentages applicable 3 to qualified research expenses described in clauses (i), 4 (ii), and (iii) of section 41(c)(4)(A) 41(c)(5)(A) and clause 5 (ii) of section 41(c)(5)(B) of the Internal Revenue Code 6 are one and sixty-five hundredths percent, two and twenty 7 hundredths percent, and two and seventy-five hundredths four 8 and fifty-five hundredths percent and one and ninety-five 9 hundredths percent, respectively. 10 Sec. 13. Section 422.10, subsection 3, Code 2011, is amended 11 to read as follows: 12 3. a. For purposes of this section , “base amount” , “basic 13 research payment” , and “qualified research expense” mean the 14 same as defined for the federal credit for increasing research 15 activities under section 41 of the Internal Revenue Code, 16 except that for the alternative incremental simplified credit 17 such amounts are for research conducted within this state. 18 b. For purposes of this section , “Internal Revenue Code” 19 means the Internal Revenue Code in effect on January 1, 2009 20 2011 . 21 Sec. 14. Section 422.33, subsection 5, paragraphs b, c, and 22 d, Code 2011, are amended to read as follows: 23 b. In lieu of the credit amount computed in paragraph 24 “a” , subparagraph (1), a corporation may elect to compute the 25 credit amount for qualified research expenses incurred in this 26 state in a manner consistent with the alternative incremental 27 simplified credit described in section 41(c)(4) 41(c)(5) of the 28 Internal Revenue Code. The taxpayer may make this election 29 regardless of the method used for the taxpayer’s federal income 30 tax. The election made under this paragraph is for the tax 31 year and the taxpayer may use another or the same method for 32 any subsequent year. 33 c. For purposes of the alternate credit computation 34 method in paragraph “b” , the credit percentages applicable 35 -5- SF 209 (4) 84 tw/sc 5/ 21

S.F. 209 to qualified research expenses described in clauses (i), 1 (ii), and (iii) of section 41(c)(4)(A) 41(c)(5)(A) and clause 2 (ii) of section 41(c)(5)(B) of the Internal Revenue Code 3 are one and sixty-five hundredths percent, two and twenty 4 hundredths percent, and two and seventy-five hundredths four 5 and fifty-five hundredths percent and one and ninety-five 6 hundredths percent, respectively. 7 d. (1) For purposes of this subsection , “base amount” , 8 “basic research payment” , and “qualified research expense” mean 9 the same as defined for the federal credit for increasing 10 research activities under section 41 of the Internal Revenue 11 Code, except that for the alternative incremental simplified 12 credit such amounts are for research conducted within this 13 state. 14 (2) For purposes of this subsection , “Internal Revenue Code” 15 means the Internal Revenue Code in effect on January 1, 2009 16 2011 . 17 Sec. 15. EFFECTIVE UPON ENACTMENT. This division of this 18 Act, being deemed of immediate importance, takes effect upon 19 enactment. 20 Sec. 16. RETROACTIVE APPLICABILITY. The following 21 provision or provisions of this division of this Act apply 22 retroactively to July 1, 2010, for tax credits awarded on or 23 after that date: 24 1. The section of this Act amending section 15.335, 25 subsection 4. 26 2. The section of this Act amending section 15A.9. 27 Sec. 17. RETROACTIVE APPLICABILITY. The following 28 provision or provisions of this division of this Act apply 29 retroactively to January 1, 2010, for tax years beginning on 30 or after that date: 31 1. The section of this Act amending section 15.335, 32 subsection 7. 33 2. The section of this Act amending section 422.10, 34 subsection 1. 35 -6- SF 209 (4) 84 tw/sc 6/ 21

S.F. 209 3. The section of this Act amending section 422.10, 1 subsection 3. 2 4. The section of this Act amending section 422.33. 3 DIVISION III 4 BONUS DEPRECIATION 5 Sec. 18. Section 422.5, subsection 2, paragraph b, 6 subparagraph (1), Code 2011, is amended to read as follows: 7 (1) Add items of tax preference included in federal 8 alternative minimum taxable income under section 57, except 9 subsections (a)(1), (a)(2), and (a)(5), of the Internal Revenue 10 Code, make the adjustments included in federal alternative 11 minimum taxable income under section 56, except subsections 12 (a)(4), (b)(1)(C)(iii), and (d), of the Internal Revenue Code, 13 and add losses as required by section 58 of the Internal 14 Revenue Code. To the extent that any preference or adjustment 15 is determined by an individual’s federal adjusted gross income, 16 the individual’s federal adjusted gross income is computed in 17 accordance with section 422.7, subsection subsections 39 , 39A, 18 39B, and 53 . In the case of an estate or trust, the items of 19 tax preference, adjustments, and losses shall be apportioned 20 between the estate or trust and the beneficiaries in accordance 21 with rules prescribed by the director. 22 Sec. 19. Section 422.7, Code 2011, is amended by adding the 23 following new subsections: 24 NEW SUBSECTION . 39A. The additional first-year 25 depreciation allowance authorized in section 168(k) of the 26 Internal Revenue Code, as enacted by Pub. L. No. 110-185, 27 section 103, Pub. L. No. 111-5, section 1201, Pub. L. No. 28 111-240, section 2022, and Pub. L. No. 111-312, section 401, 29 does not apply in computing net income for state tax purposes 30 for tax years beginning before January 1, 2011. If the 31 taxpayer has taken the additional first-year depreciation 32 allowance for purposes of computing federal adjusted gross 33 income, then the taxpayer shall make the following adjustments 34 to federal adjusted gross income when computing net income for 35 -7- SF 209 (4) 84 tw/sc 7/ 21

S.F. 209 state tax purposes: 1 a. Add the total amount of depreciation taken under section 2 168(k) of the Internal Revenue Code for the tax year. 3 b. Subtract the amount of depreciation allowable under the 4 modified accelerated cost recovery system described in section 5 168 of the Internal Revenue Code and calculated without regard 6 to section 168(k). 7 c. Any other adjustments to gains or losses necessary to 8 reflect the adjustments made in paragraphs “a” and “b” . The 9 director shall adopt rules for the administration of this 10 paragraph. 11 NEW SUBSECTION . 39B. The additional first-year 12 depreciation allowance authorized in section 168(n) of the 13 Internal Revenue Code, as enacted by Pub. L. No. 110-343, 14 section 710, does not apply in computing net income for 15 state tax purposes for tax years beginning before January 1, 16 2011. If the taxpayer has taken the additional first-year 17 depreciation allowance for purposes of computing federal 18 adjusted gross income, then the taxpayer shall make the 19 following adjustments to federal adjusted gross income when 20 computing net income for state tax purposes: 21 a. Add the total amount of depreciation taken under section 22 168(n) of the Internal Revenue Code for the tax year. 23 b. Subtract the amount of depreciation allowable under the 24 modified accelerated cost recovery system described in section 25 168 of the Internal Revenue Code and calculated without regard 26 to section 168(n). 27 c. Any other adjustments to gains or losses necessary to 28 reflect the adjustments made in paragraphs “a” and “b” . The 29 director shall adopt rules for the administration of this 30 paragraph. 31 Sec. 20. Section 422.7, subsection 53, Code 2011, is amended 32 to read as follows: 33 53. A taxpayer is not allowed to take the increased 34 expensing allowance under section 179 of the Internal Revenue 35 -8- SF 209 (4) 84 tw/sc 8/ 21

S.F. 209 Code, as amended by Pub. L. No. 110-185 111-5, section 1202 , in 1 computing adjusted gross income for state tax purposes. 2 Sec. 21. Section 422.9, subsection 2, paragraph h, Code 3 2011, is amended to read as follows: 4 h. For purposes of calculating the deductions in this 5 subsection that are authorized under the Internal Revenue Code, 6 and to the extent that any of such deductions is determined by 7 an individual’s federal adjusted gross income, the individual’s 8 federal adjusted gross income is computed in accordance with 9 section 422.7, subsection subsections 39 , 39A, 39B, and 53 . 10 Sec. 22. Section 422.35, Code 2011, is amended by adding the 11 following new subsections: 12 NEW SUBSECTION . 19A. The additional first-year 13 depreciation allowance authorized in section 168(k) of the 14 Internal Revenue Code, as enacted by Pub. L. No. 110-185, 15 section 103, Pub. L. No. 111-5, section 1201, Pub. L. No. 16 111-240, section 2022, and Pub. L. No. 111-312, section 401, 17 does not apply in computing net income for state tax purposes 18 for tax years beginning before January 1, 2011. If the 19 taxpayer has taken the additional first-year depreciation 20 allowance for purposes of computing federal taxable income, 21 then the taxpayer shall make the following adjustments to 22 federal taxable income when computing net income for state tax 23 purposes: 24 a. Add the total amount of depreciation taken under section 25 168(k) of the Internal Revenue Code for the tax year. 26 b. Subtract the amount of depreciation allowable under the 27 modified accelerated cost recovery system described in section 28 168 of the Internal Revenue Code and calculated without regard 29 to section 168(k). 30 c. Any other adjustments to gains or losses necessary to 31 reflect the adjustments made in paragraphs “a” and “b” . The 32 director shall adopt rules for the administration of this 33 paragraph. 34 NEW SUBSECTION . 19B. The additional first-year 35 -9- SF 209 (4) 84 tw/sc 9/ 21

S.F. 209 depreciation allowance authorized in section 168(n) of the 1 Internal Revenue Code, as enacted by Pub. L. No. 110-343, 2 section 710, does not apply in computing net income for 3 state tax purposes for tax years beginning before January 1, 4 2011. If the taxpayer has taken the additional first-year 5 depreciation allowance for purposes of computing federal 6 taxable income, then the taxpayer shall make the following 7 adjustments to federal taxable income when computing net income 8 for state tax purposes: 9 a. Add the total amount of depreciation taken under section 10 168(n) of the Internal Revenue Code for the tax year. 11 b. Subtract the amount of depreciation allowable under the 12 modified accelerated cost recovery system described in section 13 168 of the Internal Revenue Code and calculated without regard 14 to section 168(n). 15 c. Any other adjustments to gains or losses necessary to 16 reflect the adjustments made in paragraphs “a” and “b” . The 17 director shall adopt rules for the administration of this 18 paragraph. 19 Sec. 23. Section 422.35, subsection 24, Code 2011, is 20 amended to read as follows: 21 24. A taxpayer is not allowed to take the increased 22 expensing allowance under section 179 of the Internal Revenue 23 Code, as amended by Pub. L. No. 110-185 111-5, section 1202 , in 24 computing taxable income for state tax purposes. 25 Sec. 24. EFFECTIVE UPON ENACTMENT. This division of this 26 Act, being deemed of immediate importance, takes effect upon 27 enactment. 28 Sec. 25. RETROACTIVE APPLICABILITY. The following 29 provision or provisions of this division of this Act apply 30 retroactively to January 1, 2008, for tax years ending on or 31 after that date: 32 1. The section of this Act amending section 422.5. 33 2. The section of this Act enacting section 422.7, new 34 subsections 39A and 39B. 35 -10- SF 209 (4) 84 tw/sc 10/ 21

S.F. 209 3. The section of this Act amending section 422.9. 1 4. The section of this Act enacting section 422.35, new 2 subsections 19A and 19B. 3 Sec. 26. RETROACTIVE APPLICABILITY. The following 4 provision or provisions of this division of this Act apply 5 retroactively to January 1, 2009, for tax years beginning on or 6 after that date, and before January 1, 2010: 7 1. The section of this Act amending section 422.7, 8 subsection 53. 9 2. The section of this Act amending section 422.35, 10 subsection 24. 11 DIVISION IV 12 EARNED INCOME TAX CREDIT 13 Sec. 27. Section 422.12B, subsection 1, Code 2011, is 14 amended to read as follows: 15 1. The taxes imposed under this division less the credits 16 allowed under section 422.12 shall be reduced by an earned 17 income credit equal to seven ten percent of the federal earned 18 income credit provided in section 32 of the Internal Revenue 19 Code. Any credit in excess of the tax liability is refundable. 20 Sec. 28. RETROACTIVE APPLICABILITY. This division of this 21 Act applies retroactively to January 1, 2011, for tax years 22 beginning on or after that date. 23 DIVISION V 24 SUPPLEMENTAL APPROPRIATIONS 25 Sec. 29. DEPARTMENT OF EDUCATION —— COMMUNITY 26 COLLEGES. After applying the reductions made pursuant to 2010 27 Iowa Acts, chapter 1193, section 27, to the appropriations made 28 for the following designated purposes, there is appropriated 29 from the general fund of the state to the department of 30 education for the fiscal year beginning July 1, 2010, and 31 ending June 30, 2011, the following amounts, or so much thereof 32 as is necessary, to supplement the appropriations made for the 33 following designated purposes: 34 1. MERGED AREA I —— NORTHEAST IOWA COMMUNITY COLLEGE 35 -11- SF 209 (4) 84 tw/sc 11/ 21

S.F. 209 For general state financial aid for merged area I, in 1 2010 Iowa Acts, chapter 1183, section 6, subsection 19, and 2 reflecting a corrective addition of $4,474 in the overall 3 amount appropriated for the merged area’s general state 4 financial aid for the fiscal year: 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 298,883 6 2. MERGED AREA II —— NORTH IOWA AREA COMMUNITY COLLEGE 7 For general state financial aid for merged area II, in 8 2010 Iowa Acts, chapter 1183, section 6, subsection 20, and 9 reflecting a corrective reduction of $28,512 in the overall 10 amount appropriated for the merged area’s general state 11 financial aid for the fiscal year: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 286,545 13 3. MERGED AREA III —— IOWA LAKES COMMUNITY COLLEGE 14 For general state financial aid for merged area III, in 15 2010 Iowa Acts, chapter 1183, section 6, subsection 21, and 16 reflecting a corrective reduction of $32,233 in the overall 17 amount appropriated for the merged area’s general state 18 financial aid for the fiscal year: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 257,873 20 4. MERGED AREA IV —— NORTHWEST COMMUNITY COLLEGE 21 For general state financial aid for merged area IV, in 22 2010 Iowa Acts, chapter 1183, section 6, subsection 22, and 23 reflecting a corrective reduction of $13,939 in the overall 24 amount appropriated for the merged area’s general state 25 financial aid for the fiscal year: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 128,526 27 5. MERGED AREA V —— IOWA CENTRAL COMMUNITY COLLEGE 28 For general state financial aid for merged area V, in 29 2010 Iowa Acts, chapter 1183, section 6, subsection 23, and 30 reflecting a corrective addition of $18,745 in the overall 31 amount appropriated for the merged area’s general state 32 financial aid for the fiscal year: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 344,251 34 6. MERGED AREA VI — IOWA VALLEY COMMUNITY COLLEGE DISTRICT 35 -12- SF 209 (4) 84 tw/sc 12/ 21

S.F. 209 For general state financial aid for merged area VI, in 1 2010 Iowa Acts, chapter 1183, section 6, subsection 24, and 2 reflecting a corrective reduction of $25,507 in the overall 3 amount appropriated for the merged area’s general state 4 financial aid for the fiscal year: 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 251,942 6 7. MERGED AREA VII —— HAWKEYE COMMUNITY COLLEGE 7 For general state financial aid for merged area VII, in 8 2010 Iowa Acts, chapter 1183, section 6, subsection 25, and 9 reflecting a corrective reduction of $11,837 in the overall 10 amount appropriated for the merged area’s general state 11 financial aid for the fiscal year: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 401,298 13 8. MERGED AREA IX —— EASTERN IOWA COMMUNITY COLLEGE 14 For general state financial aid for merged area IX, in 15 2010 Iowa Acts, chapter 1183, section 6, subsection 26, and 16 reflecting a corrective reduction of $4,921 in the overall 17 amount appropriated for the merged area’s general state 18 financial aid for the fiscal year: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 508,961 20 9. MERGED AREA X —— KIRKWOOD COMMUNITY COLLEGE 21 For general state financial aid for merged area X, in 22 2010 Iowa Acts, chapter 1183, section 6, subsection 27, and 23 reflecting a corrective addition of $55,034 in the overall 24 amount appropriated for the merged area’s general state 25 financial aid for the fiscal year: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 959,044 27 10. MERGED AREA XI —— DES MOINES AREA COMMUNITY COLLEGE 28 For general state financial aid for merged area XI, in 29 2010 Iowa Acts, chapter 1183, section 6, subsection 28, and 30 reflecting a corrective addition of $106,395 in the overall 31 amount appropriated for the merged area’s general state 32 financial aid for the fiscal year: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,016,636 34 11. MERGED AREA XII —— WESTERN IOWA TECH COMMUNITY COLLEGE 35 -13- SF 209 (4) 84 tw/sc 13/ 21

S.F. 209 For general state financial aid for merged area XII, in 1 2010 Iowa Acts, chapter 1183, section 6, subsection 29, and 2 reflecting a corrective reduction of $8,974 in the overall 3 amount appropriated for the merged area’s general state 4 financial aid for the fiscal year: 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 328,413 6 12. MERGED AREA XIII —— IOWA WESTERN COMMUNITY COLLEGE 7 For general state financial aid for merged area XIII, in 8 2010 Iowa Acts, chapter 1183, section 6, subsection 30, and 9 reflecting a corrective addition of $9,196 in the overall 10 amount appropriated for the merged area’s general state 11 financial aid for the fiscal year: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 355,950 13 13. MERGED AREA XIV —— SOUTHWESTERN COMMUNITY COLLEGE 14 For general state financial aid for merged area XIV, in 15 2010 Iowa Acts, chapter 1183, section 6, subsection 31, and 16 reflecting a corrective reduction of $12,340 in the overall 17 amount appropriated for the merged area’s general state 18 financial aid for the fiscal year: 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 132,279 20 14. MERGED AREA XV —— INDIAN HILLS COMMUNITY COLLEGE 21 For general state financial aid for merged area XV, in 22 2010 Iowa Acts, chapter 1183, section 6, subsection 32, and 23 reflecting a corrective reduction of $43,717 in the overall 24 amount appropriated for the merged area’s general state 25 financial aid for the fiscal year: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 409,622 27 15. MERGED AREA XVI —— SOUTHEASTERN COMMUNITY COLLEGE 28 For general state financial aid for merged area XVI, in 29 2010 Iowa Acts, chapter 1183, section 6, subsection 33, and 30 reflecting a corrective reduction of $11,864 in the overall 31 amount appropriated for the merged area’s general state 32 financial aid for the fiscal year: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 248,098 34 16. For distribution to community colleges to supplement 35 -14- SF 209 (4) 84 tw/sc 14/ 21

S.F. 209 faculty salaries, in 2010 Iowa Acts, chapter 1183, section 8: 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,415 2 Sec. 30. DEPARTMENT OF CORRECTIONS. After applying the 3 reductions made pursuant to 2010 Iowa Acts, chapter 1193, 4 section 27, and any transfers made pursuant to 2010 Iowa Acts, 5 chapter 1193, section 28, to the appropriations made for the 6 following designated purposes, there is appropriated from the 7 general fund of the state to the department of corrections 8 for the fiscal year beginning July 1, 2010, and ending June 9 30, 2011, the following amounts, or so much thereof as is 10 necessary, to supplement the appropriations made for the 11 following designated purposes: 12 1. For the operation of adult correctional institutions in 13 2010 Iowa Acts, chapter 1190, section 3, subsection 1, to be 14 allocated as follows: 15 a. For the operation of the Fort Madison correctional 16 facility in 2010 Iowa Acts, chapter 1190, section 3, subsection 17 1, paragraph “a”: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,920,083 19 b. For the operation of the Anamosa correctional facility 20 in 2010 Iowa Acts, chapter 1190, section 3, subsection 1, 21 paragraph “b”: 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,293,060 23 c. For the operation of the Oakdale correctional facility 24 in 2010 Iowa Acts, chapter 1190, section 3, subsection 1, 25 paragraph “c”: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,385,141 27 d. For the operation of the Newton correctional facility 28 in 2010 Iowa Acts, chapter 1190, section 3, subsection 1, 29 paragraph “d”: 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,101,460 31 e. For the operation of the Mount Pleasant correctional 32 facility in 2010 Iowa Acts, chapter 1190, section 3, subsection 33 1, paragraph “e”: 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,359,865 35 -15- SF 209 (4) 84 tw/sc 15/ 21

S.F. 209 f. For the operation of the Rockwell City correctional 1 facility in 2010 Iowa Acts, chapter 1190, section 3, subsection 2 1, paragraph “f”: 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 412,008 4 g. For the operation of the Clarinda correctional facility 5 in 2010 Iowa Acts, chapter 1190, section 3, subsection 1, 6 paragraph “g”: 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,180,617 8 h. For the operation of the Mitchellville correctional 9 facility in 2010 Iowa Acts, chapter 1190, section 3, subsection 10 1, paragraph “h”: 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 504,674 12 i. For the operation of the Fort Dodge correctional facility 13 in 2010 Iowa Acts, chapter 1190, section 3, subsection 1, 14 paragraph “i”: 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,162,060 16 2. For general administration in 2010 Iowa Acts, chapter 17 1190, section 4: 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 110,202 19 3. For the judicial district departments of correctional 20 services in 2010 Iowa Acts, chapter 1190, section 5, subsection 21 1, to be allocated as follows: 22 a. For the first judicial district department of 23 correctional services in 2010 Iowa Acts, chapter 1190, section 24 5, subsection 1, paragraph “a”: 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 393,353 26 b. For the second judicial district department of 27 correctional services in 2010 Iowa Acts, chapter 1190, section 28 5, subsection 1, paragraph “b”: 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 360,912 30 c. For the third judicial district department of 31 correctional services in 2010 Iowa Acts, chapter 1190, section 32 5, subsection 1, paragraph “c”: 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 221,793 34 d. For the fourth judicial district department of 35 -16- SF 209 (4) 84 tw/sc 16/ 21