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House File 2623 - IntroducedA Bill ForAn Act 1relating to gambling facility licensees concerning
2setoff requirements on certain winnings on wagers and
3qualified sponsoring organizations.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 99D.28, subsection 1, Code 2020, is
2amended to read as follows:
31. A licensee or a person acting on behalf of a licensee
4shall be provided electronic access to the names of the
5persons indebted to a claimant agency pursuant to the process
6established pursuant to section 99D.7, subsection 24. The
7electronic access provided by the claimant agency shall include
8access to the names of the debtors, their social security
9numbers, and any other information that assists the licensee
10in identifying the debtors. If the name of a debtor provided
11to the licensee through electronic access is retrieved by the
12licensee and the winnings are equal to or greater than one
13thousand two hundred dollars per occurrence required to be
14reported on internal revenue service form W-2G for gambling
15winnings, the retrieval of such a name shall constitute a
16valid lien upon and claim of lien against the winnings of the
17debtor whose name is electronically retrieved from the claimant
18agency. If a debtor’s winnings are equal to or greater than
19one thousand two hundred dollars per occurrence required to be
20reported on internal revenue service form W-2G for gambling
21winnings, the full amount of the debt shall be collectible
22from any winnings due the debtor without regard to limitations
23on the amounts that may be collectible in increments through
24setoff or other proceedings.
25 Sec. 2. Section 99F.6, subsection 9, Code 2020, is amended
26to read as follows:
279. The board of directors of a qualified sponsoring
28organization licensed to conduct or operate gambling games
29under this chapter shall be residents of this state and shall
30include, at the option of each applicable county and city, as
31ex officio, nonvoting members of the board, a member of the
32county board of supervisors and a member of a city council
33for each county and city that has a licensed gambling games
34facility which is conducted or operated by the qualified
35sponsoring organization. The If a vacancy for any ex officio
-1-1members member occurs, the vacancy shall serve terms of the
2same duration as voting members of the board be filled in the
3same manner as the original appointment for the remainder of
4the unexpired term of the vacancy. However, this subsection
5shall not apply to an agency, instrumentality, or political
6subdivision of the state that is licensed to conduct gambling
7games under this chapter.
8 Sec. 3. Section 99F.19, subsection 1, Code 2020, is amended
9to read as follows:
101. A licensee or a person acting on behalf of a licensee
11shall be provided electronic access to the names of the
12persons indebted to a claimant agency pursuant to the process
13established pursuant to section 99F.4, subsection 26. The
14electronic access provided by the claimant agency shall include
15access to the names of the debtors, their social security
16numbers, and any other information that assists the licensee
17in identifying the debtors. If the name of a debtor provided
18to the licensee through electronic access is retrieved by the
19licensee and the winnings are equal to or greater than one
20thousand two hundred dollars per occurrence required to be
21reported on internal revenue service form W-2G for gambling
22winnings, the retrieval of such a name shall constitute a
23valid lien upon and claim of lien against the winnings of the
24debtor whose name is electronically retrieved from the claimant
25agency. If a debtor’s winnings are equal to or greater than
26one thousand two hundred dollars per occurrence required to be
27reported on internal revenue service form W-2G for gambling
28winnings, the full amount of the debt shall be collectible
29from any winnings due the debtor without regard to limitations
30on the amounts that may be collectible in increments through
31setoff or other proceedings.
32EXPLANATION
33The inclusion of this explanation does not constitute agreement with
34the explanation’s substance by the members of the general assembly.
35This bill relates to setoff requirements on certain winnings
-2-1on wagers and qualified sponsoring organizations licensed to
2conduct or operate gambling games.
3The bill amends setoff requirements related to winnings on
4wagers under Code chapters 99D and 99F. Under current law,
5a debtor who wins money on a wager at a racetrack, excursion
6gambling boat, or gambling structure in this state is subject
7to a setoff from those winnings of the amount of debt owed if
8the winnings are equal to or greater than $1,200. The bill
9strikes the dollar threshold amount in Code sections 99D.28 and
1099F.19 and provides that debtors are subject to the setoff if
11the winnings are required to be reported on internal revenue
12service form W-2G for gambling winnings. The requirements to
13file internal revenue service form W-2G depend on the amount of
14winnings and the type of wager.
15The bill also amends provisions relating to qualified
16sponsoring organizations licensed to conduct or operate
17gambling games under Code chapter 99F.
18Code section 99F.6, subsection 9, relating to the board of
19directors of a qualified sponsoring organization, is amended
20to provide that the current requirement to include as ex
21officio, nonvoting members of the board a member of the county
22board of supervisors and a member of a city council for each
23county or city that has a licensed gambling games facility is
24at the option of each applicable county and city. The bill
25also provides for the procedure if a vacancy occurs for any ex
26officio, nonvoting member.
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2setoff requirements on certain winnings on wagers and
3qualified sponsoring organizations.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 99D.28, subsection 1, Code 2020, is
2amended to read as follows:
31. A licensee or a person acting on behalf of a licensee
4shall be provided electronic access to the names of the
5persons indebted to a claimant agency pursuant to the process
6established pursuant to section 99D.7, subsection 24. The
7electronic access provided by the claimant agency shall include
8access to the names of the debtors, their social security
9numbers, and any other information that assists the licensee
10in identifying the debtors. If the name of a debtor provided
11to the licensee through electronic access is retrieved by the
12licensee and the winnings are equal to or greater than one
13thousand two hundred dollars per occurrence required to be
14reported on internal revenue service form W-2G for gambling
15winnings, the retrieval of such a name shall constitute a
16valid lien upon and claim of lien against the winnings of the
17debtor whose name is electronically retrieved from the claimant
18agency. If a debtor’s winnings are equal to or greater than
19one thousand two hundred dollars per occurrence required to be
20reported on internal revenue service form W-2G for gambling
21winnings, the full amount of the debt shall be collectible
22from any winnings due the debtor without regard to limitations
23on the amounts that may be collectible in increments through
24setoff or other proceedings.
25 Sec. 2. Section 99F.6, subsection 9, Code 2020, is amended
26to read as follows:
279. The board of directors of a qualified sponsoring
28organization licensed to conduct or operate gambling games
29under this chapter shall be residents of this state and shall
30include, at the option of each applicable county and city, as
31ex officio, nonvoting members of the board, a member of the
32county board of supervisors and a member of a city council
33for each county and city that has a licensed gambling games
34facility which is conducted or operated by the qualified
35sponsoring organization. The If a vacancy for any ex officio
-1-1members member occurs, the vacancy shall serve terms of the
2same duration as voting members of the board be filled in the
3same manner as the original appointment for the remainder of
4the unexpired term of the vacancy. However, this subsection
5shall not apply to an agency, instrumentality, or political
6subdivision of the state that is licensed to conduct gambling
7games under this chapter.
8 Sec. 3. Section 99F.19, subsection 1, Code 2020, is amended
9to read as follows:
101. A licensee or a person acting on behalf of a licensee
11shall be provided electronic access to the names of the
12persons indebted to a claimant agency pursuant to the process
13established pursuant to section 99F.4, subsection 26. The
14electronic access provided by the claimant agency shall include
15access to the names of the debtors, their social security
16numbers, and any other information that assists the licensee
17in identifying the debtors. If the name of a debtor provided
18to the licensee through electronic access is retrieved by the
19licensee and the winnings are equal to or greater than one
20thousand two hundred dollars per occurrence required to be
21reported on internal revenue service form W-2G for gambling
22winnings, the retrieval of such a name shall constitute a
23valid lien upon and claim of lien against the winnings of the
24debtor whose name is electronically retrieved from the claimant
25agency. If a debtor’s winnings are equal to or greater than
26one thousand two hundred dollars per occurrence required to be
27reported on internal revenue service form W-2G for gambling
28winnings, the full amount of the debt shall be collectible
29from any winnings due the debtor without regard to limitations
30on the amounts that may be collectible in increments through
31setoff or other proceedings.
32EXPLANATION
33The inclusion of this explanation does not constitute agreement with
34the explanation’s substance by the members of the general assembly.
35This bill relates to setoff requirements on certain winnings
-2-1on wagers and qualified sponsoring organizations licensed to
2conduct or operate gambling games.
3The bill amends setoff requirements related to winnings on
4wagers under Code chapters 99D and 99F. Under current law,
5a debtor who wins money on a wager at a racetrack, excursion
6gambling boat, or gambling structure in this state is subject
7to a setoff from those winnings of the amount of debt owed if
8the winnings are equal to or greater than $1,200. The bill
9strikes the dollar threshold amount in Code sections 99D.28 and
1099F.19 and provides that debtors are subject to the setoff if
11the winnings are required to be reported on internal revenue
12service form W-2G for gambling winnings. The requirements to
13file internal revenue service form W-2G depend on the amount of
14winnings and the type of wager.
15The bill also amends provisions relating to qualified
16sponsoring organizations licensed to conduct or operate
17gambling games under Code chapter 99F.
18Code section 99F.6, subsection 9, relating to the board of
19directors of a qualified sponsoring organization, is amended
20to provide that the current requirement to include as ex
21officio, nonvoting members of the board a member of the county
22board of supervisors and a member of a city council for each
23county or city that has a licensed gambling games facility is
24at the option of each applicable county and city. The bill
25also provides for the procedure if a vacancy occurs for any ex
26officio, nonvoting member.
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