House
File
2574
-
Reprinted
HOUSE
FILE
2574
BY
COMMITTEE
ON
APPROPRIATIONS
(SUCCESSOR
TO
HF
750)
(SUCCESSOR
TO
HSB
197)
(As
Amended
and
Passed
by
the
House
March
30,
2022
)
A
BILL
FOR
An
Act
authorizing
length
of
service
award
programs
for
1
volunteer
fire
fighters,
volunteer
emergency
medical
2
care
providers,
and
reserve
peace
officers,
and
making
3
appropriations.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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2574
Section
1.
Section
99G.39,
Code
2022,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
5A.
One
million
dollars
in
lottery
revenues
3
shall
be
transferred
each
fiscal
year
to
the
length
of
service
4
award
program
grant
fund
created
in
section
100B.52
prior
to
5
deposit
of
the
lottery
revenues
in
the
general
fund
pursuant
6
to
section
99G.40.
7
Sec.
2.
NEW
SECTION
.
100B.51
Length
of
service
award
8
programs
——
authorization.
9
The
governing
body
of
a
municipality,
as
defined
in
section
10
100B.21,
is
authorized
to
establish
a
length
of
service
award
11
program
for
volunteer
fire
fighters
as
defined
in
section
12
85.61,
emergency
medical
care
providers
as
defined
in
section
13
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
14
defined
in
section
80D.1A.
The
program
shall
provide
length
15
of
service
awards,
as
described
in
section
457(e)(11)
of
the
16
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
17
emergency
medical
care
providers,
and
reserve
peace
officers
18
serving
a
municipality
that
elects
to
establish
a
program.
The
19
program
shall
be
designed
to
treat
awards
from
the
program
as
20
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
21
governing
body
of
the
municipality
shall,
in
consultation
with
22
the
chief
or
other
person
in
command
of
the
fire
department
23
and
police
department
serving
the
municipality,
as
applicable,
24
adopt
guidelines
providing
for
eligibility
requirements
for
25
participation
by
volunteer
fire
fighters,
volunteer
emergency
26
medical
care
providers,
and
reserve
peace
officers,
minimum
27
vesting
requirements,
distribution
requirements,
and
such
other
28
guidelines
as
deemed
necessary
to
operate
the
program.
29
Sec.
3.
NEW
SECTION
.
100B.52
Length
of
service
award
30
program
grant
fund
——
appropriation.
31
1.
A
length
of
service
award
program
grant
fund
is
created
32
in
the
state
treasury
under
the
control
of
the
department
of
33
revenue.
The
fund
shall
consist
of
all
moneys
appropriated
to
34
the
fund.
35
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H.F.
2574
2.
Moneys
in
the
length
of
service
award
program
grant
fund
1
are
appropriated
to
the
department
of
revenue
for
the
purpose
2
of
providing
grants
to
municipalities
that
have
established
3
a
length
of
service
award
program
as
described
in
section
4
100B.51
to
provide
contributions
to
the
program
on
behalf
5
of
participants
in
the
program.
The
department
of
revenue
6
shall
adopt
rules
pursuant
to
chapter
17A
establishing
a
grant
7
application
process.
The
grant
process
shall
provide
for
up
to
8
a
dollar-for-dollar
funding
match
from
a
municipality
that
has
9
established
a
length
of
service
award
program.
10
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
11
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
12
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
13
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
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