Senate File 615 - Reprinted SENATE FILE 615 BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO SSB 1275) (As Amended and Passed by the Senate May 19, 2021 ) A BILL FOR An Act relating to state and local finances by making 1 appropriations, providing for legal and regulatory 2 responsibilities, providing for other properly related 3 matters, and including effective date and retroactive 4 applicability provisions. 5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 6 SF 615 (4) 89 ns/tm/mb

S.F. 615 DIVISION I 1 STANDING APPROPRIATIONS AND RELATED MATTERS 2 Section 1. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 3 2021-2022. Notwithstanding the standing appropriation in the 4 following designated section for the fiscal year beginning July 5 1, 2021, and ending June 30, 2022, the amount appropriated from 6 the general fund of the state pursuant to that section for the 7 following designated purpose shall not exceed the following 8 amount: 9 For payment of claims for nonpublic school pupil 10 transportation under section 285.2: 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,997,091 12 If total approved claims for reimbursement for nonpublic 13 school pupil transportation exceed the amount appropriated in 14 accordance with this section, the department of education shall 15 prorate the amount of each approved claim. 16 Sec. 2. INSTRUCTIONAL SUPPORT STATE AID —— FY 2021-2022. In 17 lieu of the appropriation provided in section 257.20, 18 subsection 2, the appropriation for the fiscal year 19 beginning July 1, 2021, and ending June 30, 2022, for paying 20 instructional support state aid under section 257.20 for the 21 fiscal year is zero. 22 Sec. 3. Section 257.35, Code 2021, is amended by adding the 23 following new subsection: 24 NEW SUBSECTION . 15A. Notwithstanding subsection 1, and in 25 addition to the reduction applicable pursuant to subsection 26 2, the state aid for area education agencies and the portion 27 of the combined district cost calculated for these agencies 28 for the fiscal year beginning July 1, 2021, and ending June 29 30, 2022, shall be reduced by the department of management by 30 fifteen million dollars. The reduction for each area education 31 agency shall be prorated based on the reduction that the agency 32 received in the fiscal year beginning July 1, 2003. 33 Sec. 4. SPECIAL FUNDS —— SALARY ADJUSTMENTS —— 34 UNAPPROPRIATED MONEYS —— FY 2021-2022. For the fiscal year 35 -1- SF 615 (4) 89 ns/tm/mb 1/ 29

S.F. 615 beginning July 1, 2021, and ending June 30, 2022, salary 1 adjustments otherwise provided may be funded as determined 2 by the department of management, subject to any applicable 3 constitutional limitation, using unappropriated moneys 4 remaining in the department of commerce revolving fund, the 5 gaming enforcement revolving fund, the gaming regulatory 6 revolving fund, the primary road fund, the road use tax 7 fund, the fish and game protection fund, and the Iowa public 8 employees’ retirement fund, and in other departmental 9 revolving, trust, or special funds for which the general 10 assembly has not made an operating budget appropriation. 11 DIVISION II 12 MISCELLANEOUS APPROPRIATIONS 13 Sec. 5. OFFICE OF THE CHIEF INFORMATION OFFICER —— FY 14 2020-2021. There is appropriated from the general fund of the 15 state to the office of the chief information officer for the 16 fiscal year beginning July 1, 2020, and ending June 30, 2021, 17 the following amount, or so much thereof as is necessary, to be 18 used for the purposes designated: 19 For implementation of a new state central personnel, 20 accounting, and budget system: 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23,230,000 22 Notwithstanding section 8.33, moneys appropriated in this 23 section that remain unencumbered or unobligated at the close of 24 the fiscal year shall not revert but shall remain available for 25 expenditure for the purposes designated until the close of the 26 fiscal year that begins July 1, 2022. 27 Sec. 6. STATE PUBLIC DEFENDER —— FY 2021-2022. There is 28 appropriated from the general fund of the state to the office 29 of the state public defender of the department of inspections 30 and appeals for the fiscal year beginning July 1, 2021, and 31 ending June 30, 2022, the following amount, or so much thereof 32 as is necessary, to be used for the purposes designated: 33 For payments on behalf of eligible adults and juveniles from 34 the indigent defense fund, in accordance with section 815.11: 35 -2- SF 615 (4) 89 ns/tm/mb 2/ 29

S.F. 615 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 200,000 1 Sec. 7. EFFECTIVE DATE. The following, being deemed of 2 immediate importance, takes effect upon enactment: 3 The section of this division of this Act appropriating 4 moneys to the office of the chief information officer. 5 Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes 6 effect on the effective date of 2021 Iowa Acts, House File 743, 7 if enacted: 8 The section of this division of this Act appropriating 9 moneys to the state public defender. 10 DIVISION III 11 CORRECTIVE PROVISIONS 12 Sec. 9. Section 15.371, subsection 7, paragraph b, 13 subparagraph (3), if enacted by 2021 Iowa Acts, Senate File 14 619, section 29, is amended to read as follows: 15 (3) If the board approves an application, the type and 16 amount of financial assistance that should to be awarded to the 17 applicant. 18 Sec. 10. Section 49.73, subsection 2, paragraph b, as 19 enacted by 2021 Iowa Acts, Senate File 413, section 36, is 20 amended to read as follows: 21 b. The legislative services agency shall place on the 22 internet site of the agency general assembly information 23 regarding the opening and closing times of polling places until 24 and including November 7, 2024. This paragraph is repealed 25 effective July 1, 2025. 26 Sec. 11. Section 123.46A, subsection 2, paragraph g, Code 27 2021, as amended by 2021 Iowa Acts, House File 766, section 1, 28 is amended to read as follows: 29 g. Delivery of alcoholic liquor, wine, or beer , or mixed 30 drinks or cocktails shall be made by the licensee or permittee, 31 the licensee’s or permittee’s employee, or a third party, 32 provided the licensee or permittee has entered into a written 33 agreement with the third party that authorizes the third 34 party to act as an agent of the licensee or permittee for the 35 -3- SF 615 (4) 89 ns/tm/mb 3/ 29

S.F. 615 purpose of delivering alcoholic liquor, wine, or beer , or mixed 1 drinks or cocktails . Each licensee or permittee shall submit 2 to the division electronically, or in a manner prescribed by 3 the administrator, a list of names and addresses of all third 4 parties it has authorized to act as its agent for the purpose 5 of delivering alcoholic liquor, wine, or beer , or mixed drinks 6 or cocktails . The licensee or permittee shall provide the 7 division with amendments to the list as necessary to ensure the 8 division possesses an accurate, current list. 9 Sec. 12. Section 123.46A, subsection 3, Code 2021, as 10 amended by 2021 Iowa Acts, House File 766, section 3, is 11 amended to read as follows: 12 3. A violation of this section or any other provision 13 of this chapter shall subject the licensee or permittee to 14 the penalty provisions of section 123.39 . If the licensee 15 or permittee, an employee of the licensee or permittee, or a 16 person delivering alcoholic liquor, wine, or beer , or mixed 17 drinks or cocktails for a third party acting on behalf of the 18 licensee or permittee pursuant to a written agreement violates 19 this section, the licensee or permittee shall not be assessed 20 a penalty under section 123.39 if the licensee or permittee 21 establishes all of the following: 22 a. The violation was committed off of the licensee’s or 23 permittee’s premises after the liquor, wine, or beer , or 24 mixed drinks or cocktails was removed from the licensee’s or 25 permittee’s premises in fulfillment of a delivery order. 26 b. (1) If the person who committed the violation is an 27 employee of the licensee or permittee, that no other violation 28 of this section was committed by any employee of the licensee 29 or permittee within the two-year period immediately preceding 30 the date of violation. 31 (2) If the person who committed the violation is a person 32 delivering for a third party acting on behalf of the licensee 33 or permittee, that no other violation of this section was 34 committed by any person delivering for the same third party 35 -4- SF 615 (4) 89 ns/tm/mb 4/ 29

S.F. 615 while the third party was acting on behalf of the licensee or 1 permittee within the two-year period immediately preceding the 2 date of violation. 3 Sec. 13. Section 232D.503, subsection 6, unnumbered 4 paragraph 1, as enacted by 2021 Iowa Acts, Senate File 240, 5 section 22, is amended to read as follows: 6 If the court orders termination of a guardianship 7 established under this chapter and the guardian has custody 8 of any assets of a protected person who is a minor or was a 9 minor at the time of the minor’s death, the court shall order 10 delivery of the minors minor’s assets to the minor or to a 11 fiduciary acting under one or more of the following: 12 Sec. 14. Section 257.16C, subsection 3, paragraph d, 13 subparagraph (4), subparagraph division (a), as enacted by 2021 14 Iowa Acts, Senate File 269, section 5, is amended to read as 15 follows: 16 (a) The amount appropriated to the transportation equity 17 fund under this paragraph subparagraph for the immediately 18 preceding fiscal year. 19 Sec. 15. Section 321.89, subsection 3A, as enacted by 2021 20 Iowa Acts, Senate File 232, section 2, is amended to read as 21 follows: 22 3A. Reclamation of abandoned vehicles. Prior to driving an 23 abandoned vehicle away from the premises, a person who received 24 or who is reclaiming the vehicle of on behalf of a person who 25 received notice under subsection 3 shall present to the police 26 authority or private entity, as applicable, the person’s valid 27 driver’s license and proof of financial liability coverage as 28 provided in section 321.20B . 29 Sec. 16. Section 422.11T, if enacted by 2021 Iowa Acts, 30 House File 588, section 2, is amended to read as follows: 31 422.11T Hoover presidential library tax credit. 32 The tax imposed under this subchapter, less the credits 33 allowed under section 422.12, shall be reduced by a Hoover 34 presidential library tax credit authorized pursuant to section 35 -5- SF 615 (4) 89 ns/tm/mb 5/ 29

S.F. 615 15E.364. 1 Sec. 17. Section 422.16B, subsection 1, paragraph b, if 2 enacted by 2021 Iowa Acts, Senate File 608, section 14, is 3 amended to read as follows: 4 b. “Pass-through entity” includes any entity that is a 5 partnership or a pass-through entity as those terms are defined 6 in section 422.25A. 7 Sec. 18. Section 425.16, subsection 1, as enacted by 2021 8 Iowa Acts, House File 368, section 15, is amended to read as 9 follows: 10 1. In addition to the homestead tax credit allowed under 11 section 425.1, subsections 1 through 4 , persons who own or 12 rent their homesteads and who meet the qualifications provided 13 in this subchapter are eligible for a property tax credit or 14 for property taxes due or reimbursement of rent constituting 15 property taxes paid. 16 Sec. 19. Section 425.18, Code 2021, as amended by 2021 17 Iowa Acts, House File 368, section 17, is amended to read as 18 follows: 19 425.18 Right to file a claim. 20 The right to file a claim for reimbursement or credit 21 under this subchapter may be exercised by the claimant or 22 on behalf of a claimant by the claimant’s legal guardian, 23 spouse, or attorney, or by the executor or administrator of the 24 claimant’s estate. If a claimant dies after having filed a 25 claim for reimbursement for rent constituting property taxes 26 paid, the amount of the reimbursement may be paid to another 27 member of the household as determined by the department of of 28 human services. If the claimant was the only member of the 29 household, the reimbursement may be paid to the claimant’s 30 executor or administrator, but if neither is appointed and 31 qualified within one year from the date of the filing of 32 the claim, the reimbursement shall escheat to the state. If 33 a claimant dies after having filed a claim for credit for 34 property taxes due, the amount of credit shall be paid as if 35 -6- SF 615 (4) 89 ns/tm/mb 6/ 29

S.F. 615 the claimant had not died. 1 Sec. 20. Section 425.40, subsection 1, Code 2021, as amended 2 by 2021 Iowa Acts, House File 368, section 34, is amended to 3 read as follows: 4 1. A low-income tax credit and reimbursement fund is 5 created. Within the low-income tax credit and reimbursement 6 fund, a rent reimbursement account is created under the control 7 of the department of human services and a tax credit account 8 is created under the control of the department of revenue. 9 Amounts appropriated to the fund shall first be credited to the 10 rent reimbursement account. 11 Sec. 21. Section 455B.175, subsection 1, unnumbered 12 paragraph 1, Code 2021, as amended by 2021 Iowa Acts, House 13 File 699, section 91, is amended to read as follows: 14 If there is substantial evidence that any person has 15 violated or is violating any provision of, or any rule or 16 standard established or permit issued pursuant to, this part 17 1 of subsection subchapter III, chapter 459, subchapter III , 18 chapter 459A , or chapter 459B , then one of the following may 19 apply: 20 Sec. 22. Section 455B.307, subsections 1 and 3, Code 2021, 21 as amended by 2021 Iowa Acts, House File 699, section 101, are 22 amended to read as follows: 23 1. A private agency or public agency shall not dump or 24 deposit or permit the dumping or depositing of any solid waste 25 at any place other than a sanitary disposal project approved 26 by the director unless the agency has been granted a permit 27 by the department which allows the dumping or depositing 28 of solid waste on land owned or leased by the agency. The 29 department shall adopt rules regarding the permitting of this 30 activity which shall provide that the public interest is best 31 served, but which may be based upon criteria less stringent 32 than those regulating a public sanitary disposal project 33 provided that the rules adopted meet the groundwater protection 34 goal specified in section 455E.4 . The comprehensive plans 35 -7- SF 615 (4) 89 ns/tm/mb 7/ 29

S.F. 615 for these facilities may be varied in consideration of the 1 types of sanitary disposal practices, hydrologic and geologic 2 conditions, construction and operations characteristics, and 3 volumes and types of waste handled at the disposal site. The 4 director may issue temporary permits for dumping or disposal 5 of solid waste at disposal sites for which an application 6 for a permit to operate a sanitary disposal project has been 7 made and which have not met all of the requirements of this 8 part 1 of this subchapter IV and the rules adopted by the 9 commission if a compliance schedule has been submitted by the 10 applicant specifying how and when the applicant will meet the 11 requirements for an operational sanitary disposal project and 12 the director determines the public interest will be best served 13 by granting such temporary permit. 14 3. Any person who violates any provision of this part 1 15 of this subchapter IV or any rule or any order adopted or the 16 conditions of any permit or order issued pursuant to this part 17 1 of this subchapter IV shall be subject to a civil penalty, 18 not to exceed five thousand dollars for each day of such 19 violation. 20 Sec. 23. Section 455B.307A, subsection 4, Code 2021, as 21 amended by 2021 Iowa Acts, House File 699, section 102, is 22 amended to read as follows: 23 4. This section shall not apply to the discarding of litter 24 regulated under part 3 of this subchapter IV , part 3, and local 25 littering ordinances. 26 Sec. 24. Section 455B.396, subsection 1, Code 2021, as 27 amended by 2021 Iowa Acts, House File 699, section 103, is 28 amended to read as follows: 29 1. Liability to the state under this part 4 or part 5 of 30 this subchapter IV is a debt to the state. Liability to a 31 political subdivision under this part 4 of this subchapter IV 32 is a debt to the political subdivision. The debt, together 33 with interest on the debt at the maximum lawful rate of 34 interest permitted pursuant to section 535.2, subsection 3 , 35 -8- SF 615 (4) 89 ns/tm/mb 8/ 29

S.F. 615 paragraph “a” , from the date costs and expenses are incurred 1 by the state or a political subdivision is a lien on real 2 property, except single and multifamily residential property, 3 on which the department incurs costs and expenses creating a 4 liability and owned by the persons liable under this part 4 or 5 part 5. To perfect the lien, a statement of claim describing 6 the property subject to the lien must be filed within one 7 hundred twenty days after the incurrence of costs and expenses 8 by the state or a political subdivision. The statement shall 9 be filed with, accepted by, and recorded by the county recorder 10 in the county in which the property subject to the lien is 11 located. The statement of claim may be amended to include 12 subsequent liabilities. To be effective, the statement of 13 claim shall be amended and filed within one hundred twenty days 14 after the occurrence of the event resulting in the amendment. 15 Sec. 25. Section 484B.10, subsection 1, paragraph b, as 16 enacted by 2021 Iowa Acts, House File 747, section 2, is 17 amended to read as follows: 18 b. A game bird hunting preserve operator may apply for a 19 variance to extend the season date beyond March 31 for that 20 preserve if the monthly precipitation is above average for 21 the county in which the preserve is located for at least two 22 months out of the months of January, February, and March of 23 that season. The state climatologist established appointed 24 pursuant to section 159.5 shall provide official national 25 weather service and community collaborative rain, hail and snow 26 network data to the department to determine whether a variance 27 to the established season shall be granted. The department 28 shall not grant a variance to a game bird preserve that extends 29 the season beyond April 15 of the year for which the variance 30 is requested. A person hunting on a game bird hunting preserve 31 on a date after March 31 pursuant to an extension granted under 32 this paragraph shall only hunt for and take chukars, quail, or 33 rooster pheasants. 34 Sec. 26. Section 602.8107, subsection 3, paragraph b, 35 -9- SF 615 (4) 89 ns/tm/mb 9/ 29

S.F. 615 subparagraph (1), if enacted by 2021 Iowa Acts, Senate File 1 367, section 4, is amended to read as follows: 2 (1) The department of revenue shall receive fifteen percent 3 of each court debt payment collected on cases assigned to the 4 department of revenue for collection to reflect the cost of 5 processing and the remaining eighty-five percent of such court 6 debt collected shall be paid to the clerk of the district court 7 for distribution under section 602.8108. The department of 8 revenue collection fee shall not include the amount of court 9 debt collected for restitution involving pecuniary damages, the 10 victim compensation fund, the crime services surcharge, the 11 domestic and sexual abuse crimes surcharge, the agricultural 12 surcharge, or the sex offender civil penalty. 13 Sec. 27. Section 633F.4, subsection 2, as enacted by 2021 14 Iowa Acts, Senate File 240, section 4, is amended to read as 15 follows: 16 2. The custodial trustee’s acceptance may be evidenced by a 17 writing stating in substance: 18 CUSTODIAL TRUSTEE’S RECEIPT AND ACCEPTANCE 19 I, _______ (name of custodial trustee) acknowledge receipt 20 of the custodial trust property described below or in the 21 attached instrument and accept the custodial trust as custodial 22 trustee for __________________ (name of beneficiary) under the 23 Iowa Uniform Custodial Trust Act. I undertake to administer 24 and distribute the custodial trust property pursuant to the 25 Iowa Uniform Custodial Trust Act. My obligations as custodial 26 trustee are subject to the directions of the beneficiary 27 unless the beneficiary is designated as, is, or becomes 28 incapacitated. The custodial trust property consists of 29 _____________________________. 30 Dated: _____________________________ 31 (Signature of Custodial Trustee) 32 Signed: _____________________________ 33 (signature of custodial trustee) 34 Sec. 28. Section 633F.18, subsection 1, paragraph a, as 35 -10- SF 615 (4) 89 ns/tm/mb 10/ 29

S.F. 615 enacted by 2021 Iowa Acts, Senate File 240, section 18, is 1 amended to read as follows: 2 a. The execution and either delivery to the custodial 3 trustee or recording of an instrument in substantially the 4 following form: 5 TRANSFER UNDER THE IOWA UNIFORM CUSTODIAL TRUST ACT 6 I, __________ (name of transferor or name and representative 7 capacity if a fiduciary), transfer to __________ (name of 8 trustee other than transferor), as custodial trustee for 9 __________ (name of beneficiary) as beneficiary and __________ 10 (name of distributee) as distributee on termination of the 11 trust in absence of direction by the beneficiary under the Iowa 12 Uniform Custodial Trust Act, the following: 13 __________ (Insert a description of the custodial trust 14 property legally sufficient to identify and transfer each item 15 of property). 16 If __________ (name of trustee other than transferor) 17 declines to serve or ceases to serve as custodial trustee for 18 any reason, then I designate __________ (name of substitute 19 or successor custodial trustee) as substitute or successor 20 custodial trustee. 21 Dated: _______________ 22 Signature: _____________________ 23 Sec. 29. Section 724.15, subsection 3, Code 2021, as amended 24 by 2021 Iowa Acts, House File 756, section 2, is amended to 25 read as follows: 26 3. An issuing officer who finds that a person issued a 27 permit to acquire pistols or revolvers under this chapter 28 has been arrested for a disqualifying offense or who is 29 the subject of proceedings that could lead to the person’s 30 ineligibility for such permit , may immediately suspend such 31 permit. An issuing officer proceeding under this subsection 32 shall immediately notify the permit holder of the suspension 33 by personal service or certified mail on a form prescribed 34 and published by the commissioner of public safety and the 35 -11- SF 615 (4) 89 ns/tm/mb 11/ 29

S.F. 615 suspension shall become effective upon the permit holder’s 1 receipt of such notice. If the suspension is based on an 2 arrest or a proceeding that does not result in a disqualifying 3 conviction or finding against the permit holder, the issuing 4 officer shall immediately reinstate the permit upon receipt 5 of proof of the matter’s final disposition. If the arrest 6 leads to a disqualifying conviction or the proceedings to a 7 disqualifying finding, the issuing officer shall revoke the 8 permit. The issuing officer may also revoke the permit of a 9 person whom the issuing officer later finds was not qualified 10 for such a permit at the time of issuance or whom the officer 11 finds provided materially false information on the permit 12 application. A person aggrieved by a suspension or revocation 13 under this subsection may seek review of the decision pursuant 14 to section 724.21A . 15 Sec. 30. Section 915.52, subsection 4A, if enacted by 2021 16 Iowa Acts, House File 426, section 5, is amended to read as 17 follows: 18 NEW SUBSECTION . 4A. An office, agency, or department 19 may satisfy a notification obligation to registered victims 20 required by this subchapter through participation in the kit 21 tracking system established pursuant to section 915.53 to the 22 extent information is available for dissemination through the 23 kit tracking system. This section subsection shall not relieve 24 a notification obligation under this subchapter due to the 25 unavailability of information for dissemination through the kit 26 tracking system. 27 Sec. 31. Section 915.53, subsection 7, if enacted by 2021 28 Iowa Acts, House File 426, section 6, is amended to read as 29 follows: 30 7. An office, agency, or department may satisfy a 31 notification obligation to a victim as required by section 32 915.52 through participation in the kit tracking system to the 33 extent information is available for dissemination through the 34 kit tracking system. This section subsection shall not relieve 35 -12- SF 615 (4) 89 ns/tm/mb 12/ 29

S.F. 615 a notification obligation under this subchapter due to the 1 unavailability of information for dissemination through the kit 2 tracking system. 3 Sec. 32. 2021 Iowa Acts, Senate File 413, section 74, 4 subsection 3, is amended to read as follows: 5 3. The section sections of this Act amending section 45.1 . 6 Sec. 33. 2021 Iowa Acts, House File 848, section 4, is 7 amended to read as follows: 8 SEC. 4. EMERGENCY RULES. The office of the chief 9 information officer may adopt emergency rules under section 10 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph 11 “b”, to implement the provisions of this Act and the rules 12 shall be effective immediately upon filing unless a later 13 date is specified in the rules, unless the effective date of 14 the rules is delayed or the applicability of the rules is 15 suspended by the administrative rules review committee. Any 16 rules adopted in accordance with this section shall not take 17 effect before the rules are reviewed by the administrative 18 rules review committee. The delay authority provided to the 19 administrative rules review committee under section 17A.4, 20 subsection 7, and section 17A.8, subsection subsections 9 and 21 10 , shall be applicable to a delay imposed under this section, 22 notwithstanding a provision in those sections subsections 23 making them inapplicable to section 17A.5, subsection 2, 24 paragraph “b”. Any rules adopted in accordance with the 25 provisions of this section shall also be published as a notice 26 of intended action as provided in section 17A.4. 27 Sec. 34. EFFECTIVE DATE. The following, being deemed of 28 immediate importance, take effect upon enactment: 29 1. The section of this division of this Act amending section 30 49.73, subsection 2, paragraph “b”. 31 2. The section of this division of this Act amending 32 section 257.16C, subsection 3, paragraph “d”, subparagraph (4), 33 subparagraph division (a). 34 3. The section of this division of this Act amending section 35 -13- SF 615 (4) 89 ns/tm/mb 13/ 29

S.F. 615 425.16, subsection 1. 1 4. The section of this division of this Act amending section 2 425.18. 3 5. The section of this division of this Act amending section 4 425.40, subsection 1. 5 6. The section of this division of this Act amending 2021 6 Iowa Acts, Senate File 413, section 74, subsection 3. 7 7. The section of this division of this Act amending 2021 8 Iowa Acts, House File 848, section 4. 9 Sec. 35. EFFECTIVE DATE. The following takes effect January 10 1, 2022: 11 The section of this division of this Act amending section 12 602.8107, subsection 3, paragraph “b”, subparagraph (1). 13 Sec. 36. CONTINGENT EFFECTIVE DATE. The following take 14 effect on the effective date of 2021 Iowa Acts, House File 384, 15 if enacted: 16 1. The section of this division of this Act amending section 17 123.46A, subsection 2, paragraph “g”. 18 2. The section of this division of this Act amending section 19 123.46A, subsection 3. 20 Sec. 37. RETROACTIVE APPLICABILITY. The following apply 21 retroactively to March 8, 2021: 22 1. The section of this division of this Act amending section 23 49.73, subsection 2, paragraph “b”. 24 2. The section of this division of this Act amending 2021 25 Iowa Acts, Senate File 413, section 74, subsection 3. 26 Sec. 38. RETROACTIVE APPLICABILITY. The following applies 27 retroactively to February 23, 2021: 28 The section of this division of this Act amending section 29 257.16C, subsection 3, paragraph “d”, subparagraph (4), 30 subparagraph division (a). 31 Sec. 39. RETROACTIVE APPLICABILITY. The following apply 32 retroactively to April 12, 2021: 33 1. The section of this division of this Act amending section 34 425.16, subsection 1. 35 -14- SF 615 (4) 89 ns/tm/mb 14/ 29

S.F. 615 2. The section of this division of this Act amending section 1 425.18. 2 3. The section of this division of this Act amending section 3 425.40, subsection 1. 4 Sec. 40. RETROACTIVE APPLICABILITY. The following applies 5 retroactively to April 28, 2021: 6 The section of this division of this Act amending 2021 Iowa 7 Acts, House File 848, section 4. 8 DIVISION IV 9 STATE CHILD CARE ASSISTANCE 10 Sec. 41. Section 237A.14, subsection 3, if enacted by 2021 11 Iowa Acts, House File 302, section 1, is amended to read as 12 follows: 13 3. Child care provider reimbursement rates under the 14 graduated eligibility phase-out program shall be the same rates 15 as the child care provider reimbursement rates in effect on 16 July 1, 2021 . 17 DIVISION V 18 AMUSEMENT RIDE ATTENDANTS 19 Sec. 42. 2021 Iowa Acts, House File 558, is amended by 20 adding the following new section: 21 NEW SECTION . SEC. 2. EFFECTIVE DATE. This Act, being 22 deemed of immediate importance, takes effect upon enactment. 23 Sec. 43. EFFECTIVE DATE. This division of this Act, being 24 deemed of immediate importance, takes effect upon enactment. 25 Sec. 44. RETROACTIVE APPLICABILITY. This division of this 26 Act applies retroactively to April 30, 2021. 27 DIVISION VI 28 FUNERAL DIRECTOR REIMBURSEMENT 29 Sec. 45. Section 331.802, subsection 9, as enacted by 2021 30 Iowa Acts, Senate File 307, section 4, is amended to read as 31 follows: 32 9. If an autopsy is ordered under this section, the county 33 shall reimburse the funeral director for all costs associated 34 with the transportation of the body to and from the facility 35 -15- SF 615 (4) 89 ns/tm/mb 15/ 29

S.F. 615 performing the autopsy at a rate equivalent to the rate of 1 reimbursement allowed under the standard mileage rate method 2 for computation of business expenses pursuant to the Internal 3 Revenue Code at the time the transportation occurs plus any 4 other associated fees . 5 DIVISION VII 6 GAMBLING 7 Sec. 46. Section 99F.7, subsection 7, Code 2021, is amended 8 to read as follows: 9 7. It is the intent of the general assembly that employees 10 be paid at least twenty-five percent above the federal minimum 11 wage level in effect on December 31, 2020 . 12 Sec. 47. Section 99F.10, subsection 4, paragraph a, Code 13 2021, as amended by 2021 Iowa Acts, House File 861, section 26, 14 if enacted, is amended to read as follows: 15 a. In determining the license fees and state regulatory 16 fees to be charged as provided under section 99F.4 and this 17 section , the commission shall use as the basis for determining 18 the amount of revenue to be raised from the license fees and 19 regulatory fees the amount appropriated to the commission plus 20 the cost of salaries for no more than three special agents 21 for each excursion gambling boat or gambling structure as 22 assigned pursuant to the provisions of section 80.25A, plus any 23 direct and indirect support costs for the division of criminal 24 investigation’s duties pursuant to chapters 99D, 99E, and 99F, 25 and section 80.25A. 26 DIVISION VIII 27 CHIEF INFORMATION OFFICER —— POWERS AND DUTIES 28 Sec. 48. Section 8B.4, subsection 2, Code 2021, is amended 29 to read as follows: 30 2. Appoint a chief financial officer and all information 31 technology staff deemed necessary for the administration of the 32 office’s functions as provided in this chapter . For employees 33 of the office, employment shall be consistent with chapter 8A, 34 subchapter IV . 35 -16- SF 615 (4) 89 ns/tm/mb 16/ 29

S.F. 615 DIVISION IX 1 EMERGENCY MEDICAL SERVICES DISTRICTS 2 Sec. 49. Section 357F.8, Code 2021, is amended to read as 3 follows: 4 357F.8 Election on proposed levy and candidates for trustees. 5 1. When a preliminary plat has been approved by the board, 6 an election shall be held within the district within sixty days 7 to approve or disapprove the levy of a an initial tax of not 8 more than one dollar per thousand dollars of assessed value 9 on all the taxable property within the district and to choose 10 candidates for the offices of trustees of the district. The 11 ballot shall set out the reason for the tax and the amount 12 needed. The tax shall be set to raise only the amount needed. 13 Notice of the election, including the time and place of holding 14 the election, shall be given as provided in section 357F.4 . 15 The vote shall be by ballot which shall state clearly the 16 proposition to be voted upon and any registered voter residing 17 within the district at the time of the election may vote. It 18 is not mandatory for the county commissioner of elections 19 to conduct elections held pursuant to this chapter , but the 20 elections shall be conducted in accordance with chapter 49 21 where not in conflict with this chapter . Judges shall be 22 appointed to serve without pay by the board from among the 23 registered voters of the district to be in charge of the 24 election. The proposition is approved if sixty percent of 25 those voting on the proposition vote in favor of it. 26 2. a. If the tax authorized under subsection 1 is 27 insufficient to provide the services authorized under this 28 chapter, the trustees may levy an additional annual tax, at 29 a rate necessary to provide the authorized services, if such 30 authority for an additional tax is approved at election held 31 separately and after the election held under subsection 1. 32 b. By resolution, the board may submit to the registered 33 voters of the district the proposition of levying the 34 additional annual tax according to the election procedures 35 -17- SF 615 (4) 89 ns/tm/mb 17/ 29

S.F. 615 under subsection 1. 1 c. (1) After adoption of the resolution under paragraph 2 “b” , the board of trustees shall coordinate efforts with 3 the local emergency medical services agencies to establish 4 a district advisory council to assist in researching and 5 assessing the service needs of the district and guiding 6 implementation of services in the district within a council 7 structure. 8 (2) The advisory council established under subparagraph (1) 9 shall recommend to the board of trustees an amount of funding 10 to be specified on the ballot for the election held under this 11 subsection 2 and shall annually assess and review the emergency 12 medical services needs of the district and shall include the 13 results of such review and assessment in an annual report 14 filed with the board of trustees. The annual report shall be 15 publicly available upon filing with the board of trustees. 16 The board of trustees shall receive public comment regarding 17 the report at one or more meetings of the board of trustees. 18 Any meeting of the board of trustees at which public comment 19 on the annual report is heard shall be at least fourteen days 20 following the date the annual report is filed with the board 21 of trustees. 22 d. The proposition is adopted if a majority of those 23 voting on the proposition at the election approves it. If 24 the proposition is approved at election, the trustees may 25 impose the additional annual tax beginning with the fiscal 26 year beginning July 1 following the election at which the 27 proposition was approved. The proposition is not affected by a 28 change in the boundaries of the district. 29 e. Discontinuance of the authority to impose an additional 30 tax under this chapter shall be by petition and election. 31 Upon petition of twenty-five percent of the resident eligible 32 electors, the board of trustees shall submit to the voters 33 of the district the question of whether to discontinue the 34 authority to impose the additional tax according to the 35 -18- SF 615 (4) 89 ns/tm/mb 18/ 29