S.F. 660 DIVISION I 1 SPORTS WAGERING RECEIPTS 2 Section 1. Section 8.57I, subsection 3, Code 2025, is 3 amended to read as follows: 4 3. a. Moneys in the sports wagering receipts fund in a 5 fiscal year shall be used as directed by the general assembly. 6 b. For the fiscal year beginning July 1, 2025, and each 7 fiscal year thereafter, there is appropriated from the sports 8 wagering receipts fund to the public safety equipment fund 9 created in section 80.48 eight million dollars. Subsections 4 10 and 5 do not apply to moneys appropriated under this paragraph. 11 Sec. 2. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF 12 EDUCATION —— EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— 13 FY 2025-2026. 14 1. There is appropriated from the sports wagering receipts 15 fund created in section 8.57I to the department of education 16 for the fiscal year beginning July 1, 2025, and ending June 30, 17 2026, the following amount, or so much thereof as is necessary, 18 to be used for the purposes designated: 19 To supplement education support personnel compensation: 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,000,000 21 2. Moneys appropriated in this section are miscellaneous 22 income as defined in section 257.2 and shall not be included 23 in any computation of district cost under chapter 257 for any 24 budget year. 25 3. Moneys appropriated in this section shall be used to 26 provide a funding supplement to each school district during the 27 fiscal year beginning July 1, 2025, to supplement education 28 support personnel compensation. 29 4. In order to receive the funding supplement, a school 30 district shall first report to the department of education 31 on or before July 1, 2025, the number of education support 32 personnel employed by the school district, including all 33 other information related to such personnel required by the 34 department of education. Each school district’s funding 35 -1- SF 660 (3) 91 ns/js/mb 1/ 9

S.F. 660 supplement amount shall be equal to $14,000,000 multiplied by 1 the quotient of the school district’s budget enrollment for the 2 budget year beginning July 1, 2024, divided by the statewide 3 total budget enrollment for the budget year beginning July 1, 4 2024. 5 5. For purposes of this section, “education support 6 personnel” means regular and part-time employees of a school 7 district who are not salaried. 8 6. The payment of funding supplement amounts under this 9 section shall be paid by the department of education at the 10 same time and in the same manner as foundation aid is paid 11 under section 257.16 for the fiscal year beginning July 1, 12 2025, and may be included in the monthly payment of state aid 13 under section 257.16, subsection 2. 14 Sec. 3. SPORTS WAGERING RECEIPTS FUND —— DEPARTMENT OF 15 EDUCATION DIVISION OF SPECIAL EDUCATION —— FY 2025-2026. There 16 is appropriated from the sports wagering receipts fund created 17 in section 8.57I to the department of education for the fiscal 18 year beginning July 1, 2025, and ending June 30, 2026, the 19 following amount, or so much thereof as is necessary, to be 20 used for the purposes designated: 21 For the division of special education, including general 22 supervision, oversight, compliance, employee salaries, support, 23 maintenance, and miscellaneous purposes within the area 24 education agency regions and the department of education main 25 office: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,000,000 27 Sec. 4. SPORTS WAGERING RECEIPTS FUND —— IOWA FILM 28 PRODUCTION INCENTIVE FUND —— FY 2025-2026. There is 29 appropriated from the sports wagering receipts fund created in 30 section 8.57I to the economic development authority for the 31 fiscal year beginning July 1, 2025, and ending June 30, 2026, 32 the following amount, or so much thereof as is necessary, to be 33 used for the purposes designated: 34 For deposit in the Iowa film production incentive fund 35 -2- SF 660 (3) 91 ns/js/mb 2/ 9

S.F. 660 created in section 15.517, if enacted by 2025 Iowa Acts, Senate 1 File 657, section 78: 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000,000 3 Sec. 5. SPORTS WAGERING RECEIPTS FUND —— MAJOR EVENTS AND 4 TOURISM PROGRAM —— FY 2025-2026. There is appropriated from 5 the sports wagering receipts fund created in section 8.57I 6 to the economic development authority for the fiscal year 7 beginning July 1, 2025, and ending June 30, 2026, the following 8 amount, or so much thereof as is necessary, to be used for the 9 purposes designated: 10 For deposit in the Iowa major events and tourism fund created 11 in section 15G.104, as enacted by this Act: 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000,000 13 Sec. 6. EFFECTIVE DATE. The following, being deemed of 14 immediate importance, takes effect upon enactment: 15 The section of this division of this Act appropriating 16 moneys to the department of education for an education support 17 personnel salary supplement. 18 DIVISION II 19 IOWA MAJOR EVENTS AND TOURISM PROGRAM AND FUND 20 Sec. 7. NEW SECTION . 15G.101 Definitions. 21 As used in this chapter, unless the context otherwise 22 requires: 23 1. “Board” means the same as defined in section 15.102. 24 2. “Entity” means an Iowa nonprofit organization established 25 to promote economic development and tourism in an area. 26 3. “Event” means a tourism-oriented athletic contest, 27 convention, music festival, or art festival. 28 4. “Financial assistance” means assistance provided only 29 from the funds, rights, and assets legally available to the 30 authority and includes but is not limited to assistance in the 31 form of grants. 32 5. “Fund” means the Iowa major events and tourism fund 33 established in section 15G.104. 34 6. “Program” means the Iowa major events and tourism program 35 -3- SF 660 (3) 91 ns/js/mb 3/ 9

S.F. 660 established in section 15G.102. 1 Sec. 8. NEW SECTION . 15G.102 Iowa major events and tourism 2 program —— purpose. 3 1. The authority shall establish and administer the 4 Iowa major events and tourism program to provide financial 5 assistance to eligible entities that support events in this 6 state, or support events involving a geographic region that 7 includes this state, and the event generates large attendance, 8 significant publicity, and has a measurable economic impact on 9 this state. 10 2. The program shall be administered for the purpose of 11 awarding financial assistance to an eligible entity for any of 12 the following purposes: 13 a. To pay for or reimburse the costs incurred by the entity 14 to apply or bid for selection as the site for the event. 15 b. To pay for or reimburse the costs incurred by the entity 16 to plan or to conduct the event, including any fees charged by 17 a site selection organization as a prerequisite to hosting the 18 event, including but not limited to hosting fees, sanctioning 19 fees, participation fees, operational fees, or bid fees. 20 Sec. 9. NEW SECTION . 15G.103 Program —— application, 21 review, eligibility, and funding. 22 1. An application for financial assistance under the 23 program shall be submitted to the authority. For each 24 application that meets the eligibility criteria under 25 subsection 2, the authority shall conduct a staff evaluation 26 of the application and forward the application and staff 27 evaluation to the board. 28 2. a. The authority shall establish eligibility criteria 29 for the program by rule. The eligibility criteria must include 30 all of the following: 31 (1) The entity must currently be involved in the bidding and 32 selection process for the event for which the entity submits 33 an application. 34 (2) The entity’s application under subsection 1 must 35 -4- SF 660 (3) 91 ns/js/mb 4/ 9

S.F. 660 include an economic analysis of the event that includes but is 1 not limited to all of the following: 2 (a) Projected hotel and motel room occupancies during the 3 event. 4 (b) Projected number of event attendees from this state, 5 other states, and other countries. 6 b. Notwithstanding paragraph “a” , an entity shall be deemed 7 eligible for the program if any of the following apply: 8 (1) After a highly competitive bidding and selection 9 process involving potential sites not located in this state, a 10 location in Iowa has been selected for the entity’s event. 11 (2) This state serves as the sole site for the entity’s 12 event. 13 (3) The sole site for the entity’s event is a geographical 14 region that includes this state and one or more contiguous 15 states. 16 3. When evaluating an application, the authority shall 17 consider, at a minimum, all of the following: 18 a. The potential impact of the event on the local, regional, 19 and state economies. 20 b. The event’s potential to attract visitors from this 21 state, other states, and other countries. 22 c. The amount of positive advertising or media coverage the 23 event may generate. 24 d. The quality, size, and scope of the event. 25 e. The ratio of public-to-private investment required for 26 the event. 27 4. a. (1) Upon review of the staff evaluation, the board 28 shall make the final funding decision on each application 29 and may approve, deny, defer, or modify each application, in 30 the board’s discretion, to fund as many events as possible 31 with the moneys available. The board and the authority may 32 negotiate with an eligible applicant regarding the details of 33 the applicant’s proposed event and the amount and terms of 34 any financial assistance. In making final funding decisions 35 -5- SF 660 (3) 91 ns/js/mb 5/ 9

S.F. 660 pursuant to this subsection, the board and the authority shall 1 be exempt from chapter 17A. 2 (2) An application and staff evaluation forwarded to 3 the board under subsection 1 shall remain eligible for 4 consideration by the board under subparagraph (1) for up to two 5 years from the date of receipt of the application by the board. 6 b. In order to be awarded financial assistance under the 7 program, an applicant must demonstrate the ability to provide 8 matching funds for the event that equal at least fifty percent 9 of the award of financial assistance. 10 Sec. 10. NEW SECTION . 15G.104 Iowa major events and tourism 11 fund. 12 1. a. The authority shall establish an Iowa major events 13 and tourism fund pursuant to section 15.106A, subsection 1, 14 paragraph “o” , for purposes of providing financial assistance 15 as described in this chapter. The fund may be administered as 16 a revolving fund and shall consist of any moneys transferred to 17 the fund and any moneys appropriated by the general assembly 18 for purposes of this chapter. 19 b. (1) Notwithstanding section 8.33, moneys appropriated 20 in this section that remain unencumbered or unobligated at the 21 close of the fiscal year shall not revert but shall remain 22 available for expenditure for the purposes designated until the 23 close of the fiscal year following the succeeding fiscal year. 24 (2) Moneys encumbered or obligated pursuant to financial 25 assistance awarded under section 15G.103, subsection 4, shall 26 be disbursed by the authority within five calendar years from 27 the date of encumbrance or obligation, or the moneys shall 28 revert to the state treasury and shall be credited to the funds 29 from which the appropriations were made as provided in section 30 8.33. 31 c. Notwithstanding section 12C.7, subsection 2, interest or 32 earnings on moneys deposited in the fund shall be credited to 33 the fund. 34 2. a. Moneys in the fund are appropriated to the authority 35 -6- SF 660 (3) 91 ns/js/mb 6/ 9

S.F. 660 for purposes of providing financial assistance under the 1 program. The authority shall not use more than five percent 2 of the moneys in the fund at the beginning of each fiscal year 3 for purposes of administrative costs, technical assistance, and 4 other program support. 5 b. An entity that is awarded financial assistance pursuant 6 to this chapter is not eligible to receive financial assistance 7 under the sports tourism infrastructure program pursuant to 8 chapter 15F, subchapter IV. 9 DIVISION III 10 SPORTS TOURISM MARKETING PROGRAM AND FUND —— REPEAL 11 Sec. 11. Section 15F.401, subsection 1, paragraph a, Code 12 2025, is amended to read as follows: 13 a. The authority shall establish, and, at the direction 14 of the board, shall administer a sports tourism marketing and 15 infrastructure program to provide financial assistance for 16 projects that promote sporting events or for infrastructure 17 projects supporting sporting events for organizations of 18 accredited colleges and universities, professional sporting 19 events, and other sporting events in the state. 20 Sec. 12. Section 15F.401, subsection 1, paragraph b, Code 21 2025, is amended by adding the following new subparagraph: 22 NEW SUBPARAGRAPH . (03) “Fund” means the sports tourism 23 infrastructure program fund established in section 15F.404. 24 Sec. 13. Section 15F.401, subsection 2, paragraph a, 25 subparagraph (1), Code 2025, is amended by striking the 26 subparagraph. 27 Sec. 14. Section 15F.401, subsection 2, paragraph a, 28 subparagraph (2), Code 2025, is amended to read as follows: 29 (2) A city or county in the state , or a public entity 30 that is a convention and visitors bureau or a district 31 nonprofit organization, may apply to the authority be 32 eligible for financial assistance from the sports tourism 33 infrastructure program fund created in section 15F.404 fund for 34 an infrastructure project that actively and directly supports 35 -7- SF 660 (3) 91 ns/js/mb 7/ 9

S.F. 660 sporting events for accredited colleges and universities, 1 professional sporting events, and other sporting events in the 2 area served by the city, county, or public entity. However, 3 financial assistance shall not be provided to an applicant a 4 public entity that is a nonprofit organization from the sports 5 tourism infrastructure program fund created in section 15F.404 6 fund for infrastructure projects located in a reinvestment 7 district as defined and approved by the authority pursuant to 8 section 15J.4 or to applicants that have received a rebate 9 of sales tax imposed and collected by retailers pursuant to 10 section 423.4, subsection 5 . A city, county, or public entity 11 that is a nonprofit organization that receives financial 12 assistance under this paragraph is not eligible to receive 13 financial assistance under the Iowa major events and tourism 14 program under chapter 15G. 15 Sec. 15. Section 15F.401, subsection 4, paragraph b, Code 16 2025, is amended to read as follows: 17 b. An applicant under the program shall not receive 18 financial assistance from the sports tourism marketing 19 program fund created in section 15F.403 or the sports tourism 20 infrastructure program fund created in section 15F.404 fund 21 in an amount exceeding fifty percent of the total cost of the 22 project. 23 Sec. 16. Section 15F.401, subsection 5, Code 2025, is 24 amended to read as follows: 25 5. The board shall make final funding decisions on 26 each application and may approve, deny, defer, or modify 27 applications for financial assistance under the sports tourism 28 marketing and infrastructure program, in its discretion, in 29 order to fund as many projects with the moneys available as 30 possible. The board and the authority may negotiate with 31 applicants regarding the details of projects and the amount and 32 terms of any award. The total amount of financial assistance 33 provided to an applicant from the sports tourism marketing 34 program fund created in section 15F.403 in any one fiscal year 35 -8- SF 660 (3) 91 ns/js/mb 8/ 9

S.F. 660 shall not exceed five hundred thousand dollars. In making 1 final funding decisions pursuant to this subsection , the board 2 and the authority are exempt from chapter 17A . 3 Sec. 17. Section 15F.401, subsection 6, Code 2025, is 4 amended by striking the subsection and inserting in lieu 5 thereof the following: 6 6. A city, county, or public entity shall not use financial 7 assistance received under the program from the fund as 8 reimbursement for completed projects. 9 Sec. 18. Section 15F.402, subsections 1 and 2, Code 2025, 10 are amended to read as follows: 11 1. Applications for assistance under the sports tourism 12 marketing and infrastructure program established in section 13 15F.401 shall be submitted to the authority. For those 14 applications that meet the eligibility criteria, the authority 15 shall forward the applications to the board and provide a staff 16 review analysis and evaluation to the sports tourism program 17 review committee referred to in subsection 2 and to the board. 18 2. A review committee composed of five members of the 19 board shall review sports tourism marketing and infrastructure 20 program applications forwarded to the board and make 21 recommendations regarding the applications to the authority. 22 Sec. 19. Section 15F.404, subsection 2, paragraph a, Code 23 2025, is amended to read as follows: 24 a. Moneys in the fund are appropriated to the authority for 25 purposes of providing financial assistance to cities, counties, 26 and eligible public entities under the sports tourism marketing 27 and infrastructure program established and administered 28 pursuant to this subchapter . 29 Sec. 20. REPEAL. Section 15F.403, Code 2025, is repealed. 30 Sec. 21. TRANSFER OF MONEYS. On the effective date of 31 this division of this Act, any moneys remaining in the sports 32 tourism marketing program fund in section 15F.403, Code 2025, 33 shall be transferred to the Iowa major events tourism fund 34 established in section 15G.104, as enacted in this Act. 35 -9- SF 660 (3) 91 ns/js/mb 9/ 9