Senate File 660 - ReprintedA Bill ForAn Act 1relating to sports wagering and tourism, making
2appropriations, and including effective date provisions.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2sports wagering receipts
3   Section 1.  Section 8.57I, subsection 3, Code 2025, is
4amended to read as follows:
   53.  a.  Moneys in the sports wagering receipts fund in a
6fiscal year shall be used as directed by the general assembly.
   7b.  For the fiscal year beginning July 1, 2025, and each
8fiscal year thereafter, there is appropriated from the sports
9wagering receipts fund to the public safety equipment fund
10created in section 80.48 eight million dollars. Subsections 4
11and 5 do not apply to moneys appropriated under this paragraph.
12   Sec. 2.  SPORTS WAGERING RECEIPTS FUND — DEPARTMENT OF
13EDUCATION — EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —
14FY 2025-2026.
   151.  There is appropriated from the sports wagering receipts
16fund created in section 8.57I to the department of education
17for the fiscal year beginning July 1, 2025, and ending June 30,
182026, the following amount, or so much thereof as is necessary,
19to be used for the purposes designated:
   20To supplement education support personnel compensation:
..................................................  $2114,000,000
   222.  Moneys appropriated in this section are miscellaneous
23income as defined in section 257.2 and shall not be included
24in any computation of district cost under chapter 257 for any
25budget year.
   263.  Moneys appropriated in this section shall be used to
27provide a funding supplement to each school district during the
28fiscal year beginning July 1, 2025, to supplement education
29support personnel compensation.
   304.  In order to receive the funding supplement, a school
31district shall first report to the department of education
32on or before July 1, 2025, the number of education support
33personnel employed by the school district, including all
34other information related to such personnel required by the
35department of education. Each school district’s funding
-1-1supplement amount shall be equal to $14,000,000 multiplied by
2the quotient of the school district’s budget enrollment for the
3budget year beginning July 1, 2024, divided by the statewide
4total budget enrollment for the budget year beginning July 1,
52024.
   65.  For purposes of this section, “education support
7personnel” means regular and part-time employees of a school
8district who are not salaried.
   96.  The payment of funding supplement amounts under this
10section shall be paid by the department of education at the
11same time and in the same manner as foundation aid is paid
12under section 257.16 for the fiscal year beginning July 1,
132025, and may be included in the monthly payment of state aid
14under section 257.16, subsection 2.
15   Sec. 3.  SPORTS WAGERING RECEIPTS FUND — DEPARTMENT OF
16EDUCATION DIVISION OF SPECIAL EDUCATION — FY 2025-2026.
  There
17is appropriated from the sports wagering receipts fund created
18in section 8.57I to the department of education for the fiscal
19year beginning July 1, 2025, and ending June 30, 2026, the
20following amount, or so much thereof as is necessary, to be
21used for the purposes designated:
   22For the division of special education, including general
23supervision, oversight, compliance, employee salaries, support,
24maintenance, and miscellaneous purposes within the area
25education agency regions and the department of education main
26office:
..................................................  $275,000,000
28   Sec. 4.  SPORTS WAGERING RECEIPTS FUND — IOWA FILM
29PRODUCTION INCENTIVE FUND — FY 2025-2026.
  There is
30appropriated from the sports wagering receipts fund created in
31section 8.57I to the economic development authority for the
32fiscal year beginning July 1, 2025, and ending June 30, 2026,
33the following amount, or so much thereof as is necessary, to be
34used for the purposes designated:
   35For deposit in the Iowa film production incentive fund
-2-1created in section 15.517, if enacted by 2025 Iowa Acts, Senate
2File 657, section 78:
..................................................  $34,000,000
4   Sec. 5.  SPORTS WAGERING RECEIPTS FUND — MAJOR EVENTS AND
5TOURISM PROGRAM — FY 2025-2026.
  There is appropriated from
6the sports wagering receipts fund created in section 8.57I
7to the economic development authority for the fiscal year
8beginning July 1, 2025, and ending June 30, 2026, the following
9amount, or so much thereof as is necessary, to be used for the
10purposes designated:
   11For deposit in the Iowa major events and tourism fund created
12in section 15G.104, as enacted by this Act:
..................................................  $134,000,000
14   Sec. 6.  EFFECTIVE DATE.  The following, being deemed of
15immediate importance, takes effect upon enactment:
   16The section of this division of this Act appropriating
17moneys to the department of education for an education support
18personnel salary supplement.
19DIVISION II
20IOWA MAJOR EVENTS AND TOURISM PROGRAM AND FUND
21   Sec. 7.  NEW SECTION.  15G.101  Definitions.
   22As used in this chapter, unless the context otherwise
23requires:
   241.  “Board” means the same as defined in section 15.102.
   252.  “Entity” means an Iowa nonprofit organization established
26to promote economic development and tourism in an area.
   273.  “Event” means a tourism-oriented athletic contest,
28convention, music festival, or art festival.
   294.  “Financial assistance” means assistance provided only
30from the funds, rights, and assets legally available to the
31authority and includes but is not limited to assistance in the
32form of grants.
   335.  “Fund” means the Iowa major events and tourism fund
34established in section 15G.104.
   356.  “Program” means the Iowa major events and tourism program
-3-1established in section 15G.102.
2   Sec. 8.  NEW SECTION.  15G.102  Iowa major events and tourism
3program — purpose.
   41.  The authority shall establish and administer the
5Iowa major events and tourism program to provide financial
6assistance to eligible entities that support events in this
7state, or support events involving a geographic region that
8includes this state, and the event generates large attendance,
9significant publicity, and has a measurable economic impact on
10this state.
   112.  The program shall be administered for the purpose of
12awarding financial assistance to an eligible entity for any of
13the following purposes:
   14a.  To pay for or reimburse the costs incurred by the entity
15to apply or bid for selection as the site for the event.
   16b.  To pay for or reimburse the costs incurred by the entity
17to plan or to conduct the event, including any fees charged by
18a site selection organization as a prerequisite to hosting the
19event, including but not limited to hosting fees, sanctioning
20fees, participation fees, operational fees, or bid fees.
21   Sec. 9.  NEW SECTION.  15G.103  Program — application,
22review, eligibility, and funding.
   231.  An application for financial assistance under the
24program shall be submitted to the authority. For each
25application that meets the eligibility criteria under
26subsection 2, the authority shall conduct a staff evaluation
27of the application and forward the application and staff
28evaluation to the board.
   292.  a.  The authority shall establish eligibility criteria
30for the program by rule. The eligibility criteria must include
31all of the following:
   32(1)  The entity must currently be involved in the bidding and
33selection process for the event for which the entity submits
34an application.
   35(2)  The entity’s application under subsection 1 must
-4-1include an economic analysis of the event that includes but is
2not limited to all of the following:
   3(a)  Projected hotel and motel room occupancies during the
4event.
   5(b)  Projected number of event attendees from this state,
6other states, and other countries.
   7b.  Notwithstanding paragraph “a”, an entity shall be deemed
8eligible for the program if any of the following apply:
   9(1)  After a highly competitive bidding and selection
10process involving potential sites not located in this state, a
11location in Iowa has been selected for the entity’s event.
   12(2)  This state serves as the sole site for the entity’s
13event.
   14(3)  The sole site for the entity’s event is a geographical
15region that includes this state and one or more contiguous
16states.
   173.  When evaluating an application, the authority shall
18consider, at a minimum, all of the following:
   19a.  The potential impact of the event on the local, regional,
20and state economies.
   21b.  The event’s potential to attract visitors from this
22state, other states, and other countries.
   23c.  The amount of positive advertising or media coverage the
24event may generate.
   25d.  The quality, size, and scope of the event.
   26e.  The ratio of public-to-private investment required for
27the event.
   284.  a.  (1)  Upon review of the staff evaluation, the board
29shall make the final funding decision on each application
30and may approve, deny, defer, or modify each application, in
31the board’s discretion, to fund as many events as possible
32with the moneys available. The board and the authority may
33negotiate with an eligible applicant regarding the details of
34the applicant’s proposed event and the amount and terms of
35any financial assistance. In making final funding decisions
-5-1pursuant to this subsection, the board and the authority shall
2be exempt from chapter 17A.
   3(2)  An application and staff evaluation forwarded to
4the board under subsection 1 shall remain eligible for
5consideration by the board under subparagraph (1) for up to two
6years from the date of receipt of the application by the board.
   7b.  In order to be awarded financial assistance under the
8program, an applicant must demonstrate the ability to provide
9matching funds for the event that equal at least fifty percent
10of the award of financial assistance.
11   Sec. 10.  NEW SECTION.  15G.104  Iowa major events and tourism
12fund.
   131.  a.  The authority shall establish an Iowa major events
14and tourism fund pursuant to section 15.106A, subsection 1,
15paragraph “o”, for purposes of providing financial assistance
16as described in this chapter. The fund may be administered as
17a revolving fund and shall consist of any moneys transferred to
18the fund and any moneys appropriated by the general assembly
19for purposes of this chapter.
   20b.  (1)  Notwithstanding section 8.33, moneys appropriated
21in this section that remain unencumbered or unobligated at the
22close of the fiscal year shall not revert but shall remain
23available for expenditure for the purposes designated until the
24close of the fiscal year following the succeeding fiscal year.
   25(2)  Moneys encumbered or obligated pursuant to financial
26assistance awarded under section 15G.103, subsection 4, shall
27be disbursed by the authority within five calendar years from
28the date of encumbrance or obligation, or the moneys shall
29revert to the state treasury and shall be credited to the funds
30from which the appropriations were made as provided in section
318.33.
   32c.  Notwithstanding section 12C.7, subsection 2, interest or
33earnings on moneys deposited in the fund shall be credited to
34the fund.
   352.  a.  Moneys in the fund are appropriated to the authority
-6-1for purposes of providing financial assistance under the
2program. The authority shall not use more than five percent
3of the moneys in the fund at the beginning of each fiscal year
4for purposes of administrative costs, technical assistance, and
5other program support.
   6b.  An entity that is awarded financial assistance pursuant
7to this chapter is not eligible to receive financial assistance
8under the sports tourism infrastructure program pursuant to
9chapter 15F, subchapter IV.
10DIVISION III
11SPORTS TOURISM MARKETING PROGRAM AND FUND — REPEAL
12   Sec. 11.  Section 15F.401, subsection 1, paragraph a, Code
132025, is amended to read as follows:
   14a.  The authority shall establish, and, at the direction
15of the board, shall administer a sports tourism marketing and
16 infrastructure program to provide financial assistance for
17projects that promote sporting events or
for infrastructure
18projects supporting sporting events for organizations of
19accredited colleges and universities, professional sporting
20events, and other sporting events in the state.
21   Sec. 12.  Section 15F.401, subsection 1, paragraph b, Code
222025, is amended by adding the following new subparagraph:
23   NEW SUBPARAGRAPH.  (03)  “Fund” means the sports tourism
24infrastructure program fund established in section 15F.404.
25   Sec. 13.  Section 15F.401, subsection 2, paragraph a,
26subparagraph (1), Code 2025, is amended by striking the
27subparagraph.
28   Sec. 14.  Section 15F.401, subsection 2, paragraph a,
29subparagraph (2), Code 2025, is amended to read as follows:
   30(2)  A city or county in the state, or a public entity
31that is a convention and visitors bureau or a district
32
 nonprofit organization, may apply to the authority be
33eligible
for financial assistance from the sports tourism
34infrastructure program fund created in section 15F.404
 fund for
35an infrastructure project that actively and directly supports
-7-1sporting events for accredited colleges and universities,
2professional sporting events, and other sporting events in the
3area served by the city, county, or public entity. However,
4financial assistance shall not be provided to an applicant a
5public entity that is a nonprofit organization
from the sports
6tourism infrastructure program fund created in section 15F.404
7fund for infrastructure projects located in a reinvestment
8district as defined and approved by the authority pursuant to
9section 15J.4 or to applicants that have received a rebate
10of sales tax imposed and collected by retailers pursuant to
11section 423.4, subsection 5. A city, county, or public entity
12that is a nonprofit organization that receives financial
13assistance under this paragraph is not eligible to receive
14financial assistance under the Iowa major events and tourism
15program under chapter 15G.

16   Sec. 15.  Section 15F.401, subsection 4, paragraph b, Code
172025, is amended to read as follows:
   18b.  An applicant under the program shall not receive
19financial assistance from the sports tourism marketing
20program fund created in section 15F.403 or the sports tourism
21infrastructure program fund created in section 15F.404
 fund
22 in an amount exceeding fifty percent of the total cost of the
23project.
24   Sec. 16.  Section 15F.401, subsection 5, Code 2025, is
25amended to read as follows:
   265.  The board shall make final funding decisions on
27each application and may approve, deny, defer, or modify
28applications for financial assistance under the sports tourism
29marketing and infrastructure program, in its discretion, in
30order to fund as many projects with the moneys available as
31possible. The board and the authority may negotiate with
32applicants regarding the details of projects and the amount and
33terms of any award. The total amount of financial assistance
34provided to an applicant from the sports tourism marketing
35program fund created in section 15F.403 in any one fiscal year
-8-1shall not exceed five hundred thousand dollars.
In making
2final funding decisions pursuant to this subsection, the board
3and the authority are exempt from chapter 17A.
4   Sec. 17.  Section 15F.401, subsection 6, Code 2025, is
5amended by striking the subsection and inserting in lieu
6thereof the following:
   76.  A city, county, or public entity shall not use financial
8assistance received under the program from the fund as
9reimbursement for completed projects.
10   Sec. 18.  Section 15F.402, subsections 1 and 2, Code 2025,
11are amended to read as follows:
   121.  Applications for assistance under the sports tourism
13marketing and infrastructure program established in section
1415F.401 shall be submitted to the authority. For those
15applications that meet the eligibility criteria, the authority
16shall forward the applications to the board and provide a staff
17review analysis and evaluation to the sports tourism program
18review committee referred to in subsection 2 and to the board.
   192.  A review committee composed of five members of the
20board shall review sports tourism marketing and infrastructure
21program applications forwarded to the board and make
22recommendations regarding the applications to the authority.
23   Sec. 19.  Section 15F.404, subsection 2, paragraph a, Code
242025, is amended to read as follows:
   25a.  Moneys in the fund are appropriated to the authority for
26purposes of providing financial assistance to cities, counties,
27and eligible public entities under the sports tourism marketing
28and
infrastructure program established and administered
29pursuant to this subchapter.
30   Sec. 20.  REPEAL.  Section 15F.403, Code 2025, is repealed.
31   Sec. 21.  TRANSFER OF MONEYS.  On the effective date of
32this division of this Act, any moneys remaining in the sports
33tourism marketing program fund in section 15F.403, Code 2025,
34shall be transferred to the Iowa major events tourism fund
35established in section 15G.104, as enacted in this Act.
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