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Senate File 615 - ReprintedA Bill ForAn Act 1relating to state and local finances by making
2appropriations, providing for legal and regulatory
3responsibilities, providing for other properly related
4matters, and including effective date and retroactive
5applicability provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2STANDING APPROPRIATIONS AND RELATED MATTERS
3 Section 1. LIMITATIONS OF STANDING APPROPRIATIONS — FY
42021-2022. Notwithstanding the standing appropriation in the
5following designated section for the fiscal year beginning July
61, 2021, and ending June 30, 2022, the amount appropriated from
7the general fund of the state pursuant to that section for the
8following designated purpose shall not exceed the following
9amount:
10For payment of claims for nonpublic school pupil
11transportation under section 285.2:
.................................................. $128,997,091
13If total approved claims for reimbursement for nonpublic
14school pupil transportation exceed the amount appropriated in
15accordance with this section, the department of education shall
16prorate the amount of each approved claim.
17 Sec. 2. INSTRUCTIONAL SUPPORT STATE AID — FY 2021-2022. In
18lieu of the appropriation provided in section 257.20,
19subsection 2, the appropriation for the fiscal year
20beginning July 1, 2021, and ending June 30, 2022, for paying
21instructional support state aid under section 257.20 for the
22fiscal year is zero.
23 Sec. 3. Section 257.35, Code 2021, is amended by adding the
24following new subsection:
25 NEW SUBSECTION. 15A. Notwithstanding subsection 1, and in
26addition to the reduction applicable pursuant to subsection
272, the state aid for area education agencies and the portion
28of the combined district cost calculated for these agencies
29for the fiscal year beginning July 1, 2021, and ending June
3030, 2022, shall be reduced by the department of management by
31fifteen million dollars. The reduction for each area education
32agency shall be prorated based on the reduction that the agency
33received in the fiscal year beginning July 1, 2003.
34 Sec. 4. SPECIAL FUNDS — SALARY ADJUSTMENTS —
35UNAPPROPRIATED MONEYS — FY 2021-2022. For the fiscal year
-1-1beginning July 1, 2021, and ending June 30, 2022, salary
2adjustments otherwise provided may be funded as determined
3by the department of management, subject to any applicable
4constitutional limitation, using unappropriated moneys
5remaining in the department of commerce revolving fund, the
6gaming enforcement revolving fund, the gaming regulatory
7revolving fund, the primary road fund, the road use tax
8fund, the fish and game protection fund, and the Iowa public
9employees’ retirement fund, and in other departmental
10revolving, trust, or special funds for which the general
11assembly has not made an operating budget appropriation.
12DIVISION II
13MISCELLANEOUS APPROPRIATIONS
14 Sec. 5. OFFICE OF THE CHIEF INFORMATION OFFICER — FY
152020-2021. There is appropriated from the general fund of the
16state to the office of the chief information officer for the
17fiscal year beginning July 1, 2020, and ending June 30, 2021,
18the following amount, or so much thereof as is necessary, to be
19used for the purposes designated:
20For implementation of a new state central personnel,
21accounting, and budget system:
.................................................. $2223,230,000
23Notwithstanding section 8.33, moneys appropriated in this
24section that remain unencumbered or unobligated at the close of
25the fiscal year shall not revert but shall remain available for
26expenditure for the purposes designated until the close of the
27fiscal year that begins July 1, 2022.
28 Sec. 6. STATE PUBLIC DEFENDER — FY 2021-2022. There is
29appropriated from the general fund of the state to the office
30of the state public defender of the department of inspections
31and appeals for the fiscal year beginning July 1, 2021, and
32ending June 30, 2022, the following amount, or so much thereof
33as is necessary, to be used for the purposes designated:
34For payments on behalf of eligible adults and juveniles from
35the indigent defense fund, in accordance with section 815.11:
-2-.................................................. $1200,000
2 Sec. 7. EFFECTIVE DATE. The following, being deemed of
3immediate importance, takes effect upon enactment:
4The section of this division of this Act appropriating
5moneys to the office of the chief information officer.
6 Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes
7effect on the effective date of 2021 Iowa Acts, House File 743,
8if enacted:
9The section of this division of this Act appropriating
10moneys to the state public defender.
11DIVISION III
12CORRECTIVE PROVISIONS
13 Sec. 9. Section 15.371, subsection 7, paragraph b,
14subparagraph (3), if enacted by 2021 Iowa Acts, Senate File
15619, section 29, is amended to read as follows:
16(3) If the board approves an application, the type and
17amount of financial assistance that should to be awarded to the
18applicant.
19 Sec. 10. Section 49.73, subsection 2, paragraph b, as
20enacted by 2021 Iowa Acts, Senate File 413, section 36, is
21amended to read as follows:
22b. The legislative services agency shall place on the
23internet site of the agency general assembly information
24regarding the opening and closing times of polling places until
25and including November 7, 2024. This paragraph is repealed
26effective July 1, 2025.
27 Sec. 11. Section 123.46A, subsection 2, paragraph g, Code
282021, as amended by 2021 Iowa Acts, House File 766, section 1,
29is amended to read as follows:
30g. Delivery of alcoholic liquor, wine, or beer, or mixed
31drinks or cocktails shall be made by the licensee or permittee,
32the licensee’s or permittee’s employee, or a third party,
33provided the licensee or permittee has entered into a written
34agreement with the third party that authorizes the third
35party to act as an agent of the licensee or permittee for the
-3-1purpose of delivering alcoholic liquor, wine, or beer, or mixed
2drinks or cocktails. Each licensee or permittee shall submit
3to the division electronically, or in a manner prescribed by
4the administrator, a list of names and addresses of all third
5parties it has authorized to act as its agent for the purpose
6of delivering alcoholic liquor, wine, or beer, or mixed drinks
7or cocktails. The licensee or permittee shall provide the
8division with amendments to the list as necessary to ensure the
9division possesses an accurate, current list.
10 Sec. 12. Section 123.46A, subsection 3, Code 2021, as
11amended by 2021 Iowa Acts, House File 766, section 3, is
12amended to read as follows:
133. A violation of this section or any other provision
14of this chapter shall subject the licensee or permittee to
15the penalty provisions of section 123.39. If the licensee
16or permittee, an employee of the licensee or permittee, or a
17person delivering alcoholic liquor, wine, or beer, or mixed
18drinks or cocktails for a third party acting on behalf of the
19licensee or permittee pursuant to a written agreement violates
20this section, the licensee or permittee shall not be assessed
21a penalty under section 123.39 if the licensee or permittee
22establishes all of the following:
23a. The violation was committed off of the licensee’s or
24permittee’s premises after the liquor, wine, or beer, or
25mixed drinks or cocktails was removed from the licensee’s or
26permittee’s premises in fulfillment of a delivery order.
27b. (1) If the person who committed the violation is an
28employee of the licensee or permittee, that no other violation
29of this section was committed by any employee of the licensee
30or permittee within the two-year period immediately preceding
31the date of violation.
32(2) If the person who committed the violation is a person
33delivering for a third party acting on behalf of the licensee
34or permittee, that no other violation of this section was
35committed by any person delivering for the same third party
-4-1while the third party was acting on behalf of the licensee or
2permittee within the two-year period immediately preceding the
3date of violation.
4 Sec. 13. Section 232D.503, subsection 6, unnumbered
5paragraph 1, as enacted by 2021 Iowa Acts, Senate File 240,
6section 22, is amended to read as follows:
7If the court orders termination of a guardianship
8established under this chapter and the guardian has custody
9of any assets of a protected person who is a minor or was a
10minor at the time of the minor’s death, the court shall order
11delivery of the minors minor’s assets to the minor or to a
12fiduciary acting under one or more of the following:
13 Sec. 14. Section 257.16C, subsection 3, paragraph d,
14subparagraph (4), subparagraph division (a), as enacted by 2021
15Iowa Acts, Senate File 269, section 5, is amended to read as
16follows:
17(a) The amount appropriated to the transportation equity
18fund under this paragraph subparagraph for the immediately
19preceding fiscal year.
20 Sec. 15. Section 321.89, subsection 3A, as enacted by 2021
21Iowa Acts, Senate File 232, section 2, is amended to read as
22follows:
233A. Reclamation of abandoned vehicles. Prior to driving an
24abandoned vehicle away from the premises, a person who received
25or who is reclaiming the vehicle of on behalf of a person who
26received notice under subsection 3 shall present to the police
27authority or private entity, as applicable, the person’s valid
28driver’s license and proof of financial liability coverage as
29provided in section 321.20B.
30 Sec. 16. Section 422.11T, if enacted by 2021 Iowa Acts,
31House File 588, section 2, is amended to read as follows:
32422.11T Hoover presidential library tax credit.
33The tax imposed under this subchapter, less the credits
34allowed under section 422.12, shall be reduced by a Hoover
35presidential library tax credit authorized pursuant to section
-5-115E.364.
2 Sec. 17. Section 422.16B, subsection 1, paragraph b, if
3enacted by 2021 Iowa Acts, Senate File 608, section 14, is
4amended to read as follows:
5b. “Pass-through entity” includes any entity that is a
6partnership or a pass-through entity as those terms are defined
7in section 422.25A.
8 Sec. 18. Section 425.16, subsection 1, as enacted by 2021
9Iowa Acts, House File 368, section 15, is amended to read as
10follows:
111. In addition to the homestead tax credit allowed under
12section 425.1, subsections 1 through 4, persons who own or
13rent their homesteads and who meet the qualifications provided
14in this subchapter are eligible for a property tax credit or
15 for property taxes due or reimbursement of rent constituting
16property taxes paid.
17 Sec. 19. Section 425.18, Code 2021, as amended by 2021
18Iowa Acts, House File 368, section 17, is amended to read as
19follows:
20425.18 Right to file a claim.
21The right to file a claim for reimbursement or credit
22under this subchapter may be exercised by the claimant or
23on behalf of a claimant by the claimant’s legal guardian,
24spouse, or attorney, or by the executor or administrator of the
25claimant’s estate. If a claimant dies after having filed a
26claim for reimbursement for rent constituting property taxes
27paid, the amount of the reimbursement may be paid to another
28member of the household as determined by the department of of
29 human services. If the claimant was the only member of the
30household, the reimbursement may be paid to the claimant’s
31executor or administrator, but if neither is appointed and
32qualified within one year from the date of the filing of
33the claim, the reimbursement shall escheat to the state. If
34a claimant dies after having filed a claim for credit for
35property taxes due, the amount of credit shall be paid as if
-6-1the claimant had not died.
2 Sec. 20. Section 425.40, subsection 1, Code 2021, as amended
3by 2021 Iowa Acts, House File 368, section 34, is amended to
4read as follows:
51. A low-income tax credit and reimbursement fund is
6created. Within the low-income tax credit and reimbursement
7fund, a rent reimbursement account is created under the control
8of the department of human services and a tax credit account
9is created under the control of the department of revenue.
10Amounts appropriated to the fund shall first be credited to the
11rent reimbursement account.
12 Sec. 21. Section 455B.175, subsection 1, unnumbered
13paragraph 1, Code 2021, as amended by 2021 Iowa Acts, House
14File 699, section 91, is amended to read as follows:
15If there is substantial evidence that any person has
16violated or is violating any provision of, or any rule or
17standard established or permit issued pursuant to, this part
181 of subsection subchapter III, chapter 459, subchapter III,
19chapter 459A, or chapter 459B, then one of the following may
20apply:
21 Sec. 22. Section 455B.307, subsections 1 and 3, Code 2021,
22as amended by 2021 Iowa Acts, House File 699, section 101, are
23amended to read as follows:
241. A private agency or public agency shall not dump or
25deposit or permit the dumping or depositing of any solid waste
26at any place other than a sanitary disposal project approved
27by the director unless the agency has been granted a permit
28by the department which allows the dumping or depositing
29of solid waste on land owned or leased by the agency. The
30department shall adopt rules regarding the permitting of this
31activity which shall provide that the public interest is best
32served, but which may be based upon criteria less stringent
33than those regulating a public sanitary disposal project
34provided that the rules adopted meet the groundwater protection
35goal specified in section 455E.4. The comprehensive plans
-7-1for these facilities may be varied in consideration of the
2types of sanitary disposal practices, hydrologic and geologic
3conditions, construction and operations characteristics, and
4volumes and types of waste handled at the disposal site. The
5director may issue temporary permits for dumping or disposal
6of solid waste at disposal sites for which an application
7for a permit to operate a sanitary disposal project has been
8made and which have not met all of the requirements of this
9 part 1 of this subchapter IV and the rules adopted by the
10commission if a compliance schedule has been submitted by the
11applicant specifying how and when the applicant will meet the
12requirements for an operational sanitary disposal project and
13the director determines the public interest will be best served
14by granting such temporary permit.
153. Any person who violates any provision of this part 1
16of this subchapter IV or any rule or any order adopted or the
17conditions of any permit or order issued pursuant to this part
181 of this subchapter IV shall be subject to a civil penalty,
19not to exceed five thousand dollars for each day of such
20violation.
21 Sec. 23. Section 455B.307A, subsection 4, Code 2021, as
22amended by 2021 Iowa Acts, House File 699, section 102, is
23amended to read as follows:
244. This section shall not apply to the discarding of litter
25regulated under part 3 of this subchapter IV, part 3, and local
26littering ordinances.
27 Sec. 24. Section 455B.396, subsection 1, Code 2021, as
28amended by 2021 Iowa Acts, House File 699, section 103, is
29amended to read as follows:
301. Liability to the state under this part 4 or part 5 of
31this subchapter IV is a debt to the state. Liability to a
32political subdivision under this part 4 of this subchapter IV
33is a debt to the political subdivision. The debt, together
34with interest on the debt at the maximum lawful rate of
35interest permitted pursuant to section 535.2, subsection 3,
-8-1paragraph “a”, from the date costs and expenses are incurred
2by the state or a political subdivision is a lien on real
3property, except single and multifamily residential property,
4on which the department incurs costs and expenses creating a
5liability and owned by the persons liable under this part 4 or
6part 5. To perfect the lien, a statement of claim describing
7the property subject to the lien must be filed within one
8hundred twenty days after the incurrence of costs and expenses
9by the state or a political subdivision. The statement shall
10be filed with, accepted by, and recorded by the county recorder
11in the county in which the property subject to the lien is
12located. The statement of claim may be amended to include
13subsequent liabilities. To be effective, the statement of
14claim shall be amended and filed within one hundred twenty days
15after the occurrence of the event resulting in the amendment.
16 Sec. 25. Section 484B.10, subsection 1, paragraph b, as
17enacted by 2021 Iowa Acts, House File 747, section 2, is
18amended to read as follows:
19b. A game bird hunting preserve operator may apply for a
20variance to extend the season date beyond March 31 for that
21preserve if the monthly precipitation is above average for
22the county in which the preserve is located for at least two
23months out of the months of January, February, and March of
24that season. The state climatologist established appointed
25 pursuant to section 159.5 shall provide official national
26weather service and community collaborative rain, hail and snow
27network data to the department to determine whether a variance
28to the established season shall be granted. The department
29shall not grant a variance to a game bird preserve that extends
30the season beyond April 15 of the year for which the variance
31is requested. A person hunting on a game bird hunting preserve
32on a date after March 31 pursuant to an extension granted under
33this paragraph shall only hunt for and take chukars, quail, or
34rooster pheasants.
35 Sec. 26. Section 602.8107, subsection 3, paragraph b,
-9-1subparagraph (1), if enacted by 2021 Iowa Acts, Senate File
2367, section 4, is amended to read as follows:
3(1) The department of revenue shall receive fifteen percent
4of each court debt payment collected on cases assigned to the
5department of revenue for collection to reflect the cost of
6processing and the remaining eighty-five percent of such court
7debt collected shall be paid to the clerk of the district court
8for distribution under section 602.8108. The department of
9revenue collection fee shall not include the amount of court
10debt collected for restitution involving pecuniary damages, the
11victim compensation fund, the crime services surcharge, the
12domestic and sexual abuse crimes surcharge, the agricultural
13surcharge, or the sex offender civil penalty.
14 Sec. 27. Section 633F.4, subsection 2, as enacted by 2021
15Iowa Acts, Senate File 240, section 4, is amended to read as
16follows:
172. The custodial trustee’s acceptance may be evidenced by a
18writing stating in substance:
19CUSTODIAL TRUSTEE’S RECEIPT AND ACCEPTANCE
20I, _______ (name of custodial trustee) acknowledge receipt
21of the custodial trust property described below or in the
22attached instrument and accept the custodial trust as custodial
23trustee for __________________ (name of beneficiary) under the
24Iowa Uniform Custodial Trust Act. I undertake to administer
25and distribute the custodial trust property pursuant to the
26Iowa Uniform Custodial Trust Act. My obligations as custodial
27trustee are subject to the directions of the beneficiary
28unless the beneficiary is designated as, is, or becomes
29incapacitated. The custodial trust property consists of
30_____________________________.
31Dated: _____________________________
32(Signature of Custodial Trustee)
33Signed: _____________________________
34(signature of custodial trustee)
35 Sec. 28. Section 633F.18, subsection 1, paragraph a, as
-10-1enacted by 2021 Iowa Acts, Senate File 240, section 18, is
2amended to read as follows:
3a. The execution and either delivery to the custodial
4trustee or recording of an instrument in substantially the
5following form:
6TRANSFER UNDER THE IOWA UNIFORM CUSTODIAL TRUST ACT
7I, __________ (name of transferor or name and representative
8capacity if a fiduciary), transfer to __________ (name of
9trustee other than transferor), as custodial trustee for
10__________ (name of beneficiary) as beneficiary and __________
11 (name of distributee)as distributee on termination of the
12trust in absence of direction by the beneficiary under the Iowa
13Uniform Custodial Trust Act, the following:
14__________ (Insert a description of the custodial trust
15property legally sufficient to identify and transfer each item
16of property).
17If __________ (name of trustee other than transferor)
18declines to serve or ceases to serve as custodial trustee for
19any reason, then I designate __________ (name of substitute
20or successor custodial trustee) as substitute or successor
21custodial trustee.
22Dated: _______________
23Signature: _____________________
24 Sec. 29. Section 724.15, subsection 3, Code 2021, as amended
25by 2021 Iowa Acts, House File 756, section 2, is amended to
26read as follows:
273. An issuing officer who finds that a person issued a
28permit to acquire pistols or revolvers under this chapter
29has been arrested for a disqualifying offense or who is
30the subject of proceedings that could lead to the person’s
31ineligibility for such permit, may immediately suspend such
32permit. An issuing officer proceeding under this subsection
33shall immediately notify the permit holder of the suspension
34by personal service or certified mail on a form prescribed
35and published by the commissioner of public safety and the
-11-1suspension shall become effective upon the permit holder’s
2receipt of such notice. If the suspension is based on an
3arrest or a proceeding that does not result in a disqualifying
4conviction or finding against the permit holder, the issuing
5officer shall immediately reinstate the permit upon receipt
6of proof of the matter’s final disposition. If the arrest
7leads to a disqualifying conviction or the proceedings to a
8disqualifying finding, the issuing officer shall revoke the
9permit. The issuing officer may also revoke the permit of a
10person whom the issuing officer later finds was not qualified
11for such a permit at the time of issuance or whom the officer
12finds provided materially false information on the permit
13application. A person aggrieved by a suspension or revocation
14under this subsection may seek review of the decision pursuant
15to section 724.21A.
16 Sec. 30. Section 915.52, subsection 4A, if enacted by 2021
17Iowa Acts, House File 426, section 5, is amended to read as
18follows:
19 NEW SUBSECTION. 4A. An office, agency, or department
20may satisfy a notification obligation to registered victims
21required by this subchapter through participation in the kit
22tracking system established pursuant to section 915.53 to the
23extent information is available for dissemination through the
24kit tracking system. This section subsection shall not relieve
25a notification obligation under this subchapter due to the
26unavailability of information for dissemination through the kit
27tracking system.
28 Sec. 31. Section 915.53, subsection 7, if enacted by 2021
29Iowa Acts, House File 426, section 6, is amended to read as
30follows:
317. An office, agency, or department may satisfy a
32notification obligation to a victim as required by section
33915.52 through participation in the kit tracking system to the
34extent information is available for dissemination through the
35kit tracking system. This section subsection shall not relieve
-12-1a notification obligation under this subchapter due to the
2unavailability of information for dissemination through the kit
3tracking system.
4 Sec. 32. 2021 Iowa Acts, Senate File 413, section 74,
5subsection 3, is amended to read as follows:
63. The section sections of this Act amending section 45.1.
7 Sec. 33. 2021 Iowa Acts, House File 848, section 4, is
8amended to read as follows:
9SEC. 4. EMERGENCY RULES. The office of the chief
10information officer may adopt emergency rules under section
1117A.4, subsection 3, and section 17A.5, subsection 2, paragraph
12“b”, to implement the provisions of this Act and the rules
13shall be effective immediately upon filing unless a later
14date is specified in the rules, unless the effective date of
15the rules is delayed or the applicability of the rules is
16suspended by the administrative rules review committee. Any
17rules adopted in accordance with this section shall not take
18effect before the rules are reviewed by the administrative
19rules review committee. The delay authority provided to the
20administrative rules review committee under section 17A.4,
21subsection 7, and section 17A.8, subsection subsections 9 and
2210, shall be applicable to a delay imposed under this section,
23notwithstanding a provision in those sections subsections
24 making them inapplicable to section 17A.5, subsection 2,
25paragraph “b”. Any rules adopted in accordance with the
26provisions of this section shall also be published as a notice
27of intended action as provided in section 17A.4.
28 Sec. 34. EFFECTIVE DATE. The following, being deemed of
29immediate importance, take effect upon enactment:
301. The section of this division of this Act amending section
3149.73, subsection 2, paragraph “b”.
322. The section of this division of this Act amending
33section 257.16C, subsection 3, paragraph “d”, subparagraph (4),
34subparagraph division (a).
353. The section of this division of this Act amending section
-13-1425.16, subsection 1.
24. The section of this division of this Act amending section
3425.18.
45. The section of this division of this Act amending section
5425.40, subsection 1.
66. The section of this division of this Act amending 2021
7Iowa Acts, Senate File 413, section 74, subsection 3.
87. The section of this division of this Act amending 2021
9Iowa Acts, House File 848, section 4.
10 Sec. 35. EFFECTIVE DATE. The following takes effect January
111, 2022:
12The section of this division of this Act amending section
13602.8107, subsection 3, paragraph “b”, subparagraph (1).
14 Sec. 36. CONTINGENT EFFECTIVE DATE. The following take
15effect on the effective date of 2021 Iowa Acts, House File 384,
16if enacted:
171. The section of this division of this Act amending section
18123.46A, subsection 2, paragraph “g”.
192. The section of this division of this Act amending section
20123.46A, subsection 3.
21 Sec. 37. RETROACTIVE APPLICABILITY. The following apply
22retroactively to March 8, 2021:
231. The section of this division of this Act amending section
2449.73, subsection 2, paragraph “b”.
252. The section of this division of this Act amending 2021
26Iowa Acts, Senate File 413, section 74, subsection 3.
27 Sec. 38. RETROACTIVE APPLICABILITY. The following applies
28retroactively to February 23, 2021:
29The section of this division of this Act amending section
30257.16C, subsection 3, paragraph “d”, subparagraph (4),
31subparagraph division (a).
32 Sec. 39. RETROACTIVE APPLICABILITY. The following apply
33retroactively to April 12, 2021:
341. The section of this division of this Act amending section
35425.16, subsection 1.
-14- 12. The section of this division of this Act amending section
2425.18.
33. The section of this division of this Act amending section
4425.40, subsection 1.
5 Sec. 40. RETROACTIVE APPLICABILITY. The following applies
6retroactively to April 28, 2021:
7The section of this division of this Act amending 2021 Iowa
8Acts, House File 848, section 4.
9DIVISION IV
10STATE CHILD CARE ASSISTANCE
11 Sec. 41. Section 237A.14, subsection 3, if enacted by 2021
12Iowa Acts, House File 302, section 1, is amended to read as
13follows:
143. Child care provider reimbursement rates under the
15graduated eligibility phase-out program shall be the same rates
16as the child care provider reimbursement rates in effect on
17July 1, 2021.
18DIVISION V
19AMUSEMENT RIDE ATTENDANTS
20 Sec. 42. 2021 Iowa Acts, House File 558, is amended by
21adding the following new section:
22 NEW SECTION. SEC. 2. EFFECTIVE DATE. This Act, being
23deemed of immediate importance, takes effect upon enactment.
24 Sec. 43. EFFECTIVE DATE. This division of this Act, being
25deemed of immediate importance, takes effect upon enactment.
26 Sec. 44. RETROACTIVE APPLICABILITY. This division of this
27Act applies retroactively to April 30, 2021.
28DIVISION VI
29FUNERAL DIRECTOR REIMBURSEMENT
30 Sec. 45. Section 331.802, subsection 9, as enacted by 2021
31Iowa Acts, Senate File 307, section 4, is amended to read as
32follows:
339. If an autopsy is ordered under this section, the county
34shall reimburse the funeral director for all costs associated
35with the transportation of the body to and from the facility
-15-1performing the autopsy at a rate equivalent to the rate of
2reimbursement allowed under the standard mileage rate method
3for computation of business expenses pursuant to the Internal
4Revenue Code at the time the transportation occurs plus any
5other associated fees.
6DIVISION VII
7GAMBLING
8 Sec. 46. Section 99F.7, subsection 7, Code 2021, is amended
9to read as follows:
107. It is the intent of the general assembly that employees
11be paid at least twenty-five percent above the federal minimum
12wage level in effect on December 31, 2020.
13 Sec. 47. Section 99F.10, subsection 4, paragraph a, Code
142021, as amended by 2021 Iowa Acts, House File 861, section 26,
15if enacted, is amended to read as follows:
16a. In determining the license fees and state regulatory
17fees to be charged as provided under section 99F.4 and this
18section, the commission shall use as the basis for determining
19the amount of revenue to be raised from the license fees and
20regulatory fees the amount appropriated to the commission plus
21the cost of salaries for no more than three special agents
22for each excursion gambling boat or gambling structure as
23 assigned pursuant to the provisions of section 80.25A, plus any
24direct and indirect support costs for the division of criminal
25investigation’s duties pursuant to chapters 99D, 99E, and 99F,
26and section 80.25A.
27DIVISION VIII
28CHIEF INFORMATION OFFICER — POWERS AND DUTIES
29 Sec. 48. Section 8B.4, subsection 2, Code 2021, is amended
30to read as follows:
312. Appoint a chief financial officer and all information
32technology staff deemed necessary for the administration of the
33office’s functions as provided in this chapter. For employees
34of the office, employment shall be consistent with chapter 8A,
35subchapter IV.
-16-1DIVISION IX
2EMERGENCY MEDICAL SERVICES DISTRICTS
3 Sec. 49. Section 357F.8, Code 2021, is amended to read as
4follows:
5357F.8 Election on proposed levy and candidates for trustees.
61. When a preliminary plat has been approved by the board,
7an election shall be held within the district within sixty days
8to approve or disapprove the levy of a an initial tax of not
9more than one dollar per thousand dollars of assessed value
10on all the taxable property within the district and to choose
11candidates for the offices of trustees of the district. The
12ballot shall set out the reason for the tax and the amount
13needed. The tax shall be set to raise only the amount needed.
14Notice of the election, including the time and place of holding
15the election, shall be given as provided in section 357F.4.
16The vote shall be by ballot which shall state clearly the
17proposition to be voted upon and any registered voter residing
18within the district at the time of the election may vote. It
19is not mandatory for the county commissioner of elections
20to conduct elections held pursuant to this chapter, but the
21elections shall be conducted in accordance with chapter 49
22where not in conflict with this chapter. Judges shall be
23appointed to serve without pay by the board from among the
24registered voters of the district to be in charge of the
25election. The proposition is approved if sixty percent of
26those voting on the proposition vote in favor of it.
272. a. If the tax authorized under subsection 1 is
28insufficient to provide the services authorized under this
29chapter, the trustees may levy an additional annual tax, at
30a rate necessary to provide the authorized services, if such
31authority for an additional tax is approved at election held
32separately and after the election held under subsection 1.
33b. By resolution, the board may submit to the registered
34voters of the district the proposition of levying the
35additional annual tax according to the election procedures
-17-1under subsection 1.
2c. (1) After adoption of the resolution under paragraph
3“b”, the board of trustees shall coordinate efforts with
4the local emergency medical services agencies to establish
5a district advisory council to assist in researching and
6assessing the service needs of the district and guiding
7implementation of services in the district within a council
8structure.
9(2) The advisory council established under subparagraph (1)
10shall recommend to the board of trustees an amount of funding
11to be specified on the ballot for the election held under this
12subsection 2 and shall annually assess and review the emergency
13medical services needs of the district and shall include the
14results of such review and assessment in an annual report
15filed with the board of trustees. The annual report shall be
16publicly available upon filing with the board of trustees.
17The board of trustees shall receive public comment regarding
18the report at one or more meetings of the board of trustees.
19Any meeting of the board of trustees at which public comment
20on the annual report is heard shall be at least fourteen days
21following the date the annual report is filed with the board
22of trustees.
23d. The proposition is adopted if a majority of those
24voting on the proposition at the election approves it. If
25the proposition is approved at election, the trustees may
26impose the additional annual tax beginning with the fiscal
27year beginning July 1 following the election at which the
28proposition was approved. The proposition is not affected by a
29change in the boundaries of the district.
30e. Discontinuance of the authority to impose an additional
31tax under this chapter shall be by petition and election.
32Upon petition of twenty-five percent of the resident eligible
33electors, the board of trustees shall submit to the voters
34of the district the question of whether to discontinue the
35authority to impose the additional tax according to the
-18-1election procedures under subsection 1. If a majority of those
2voting on the question of discontinuance of the trustees’
3authority to impose the tax favors discontinuance, the trustees
4shall not impose the additional tax for any fiscal year
5beginning after the election approving the discontinuance,
6unless imposition is subsequently again authorized at election.
7Following discontinuance of the authority to impose the
8additional tax, authority to reimpose the additional tax
9requires approval in accordance with this subsection.
10 Sec. 50. Section 357F.10, Code 2021, is amended to read as
11follows:
12357F.10 Trustees’ powers.
13The trustees may purchase, own, rent, or maintain emergency
14medical services apparatus or equipment within the state or
15outside the territorial jurisdiction and boundary limits of
16this state, provide housing for such apparatus and equipment,
17provide emergency medical service and facilities, and may
18certify for levy an annual tax taxes as provided in section
19357F.8. The trustees may purchase material, employ emergency
20medical service and other personnel, and may perform all other
21acts necessary to properly maintain and operate the district.
22The trustees may contract with any city or county or public or
23private agency under chapter 28E for the purpose of providing
24emergency medical services under this chapter. The trustees
25are allowed necessary expenses in the discharge of their
26duties, but they shall not receive a salary.
27 Sec. 51. Section 357F.11, Code 2021, is amended to read as
28follows:
29357F.11 Bonds in anticipation of revenue.
30A district may anticipate the collection of taxes by the
31levy authorized in this chapter, and to carry out the purposes
32of this chapter may issue bonds payable in not more than ten
33equal installments with the rate of interest not exceeding
34that permitted by chapter 74A. An indebtedness shall not be
35incurred under this chapter until authorized by an election.
-19-1The election shall be held and notice given in the same
2manner as provided in section 357F.8, and the same a sixty
3percent vote shall be necessary to authorize indebtedness.
4Both propositions may be submitted to the voters at the same
5election.
6 Sec. 52. Section 357G.8, Code 2021, is amended to read as
7follows:
8357G.8 Election on proposed levy and candidates for trustees.
91. When a preliminary plat has been approved by the council,
10an election shall be held within the district within sixty
11days to approve or disapprove the levy of a an initial tax
12of not more than one dollar per thousand dollars of assessed
13value on all the taxable property within the district and
14to choose candidates for the offices of trustees of the
15district. The ballot shall set out the reason for the tax and
16the amount needed. The tax shall be set to raise only the
17amount needed. Notice of the election, including the time and
18place of holding the election, shall be given as provided in
19section 357G.4. The vote shall be by ballot which shall state
20clearly the proposition to be voted upon and any registered
21voter residing within the district at the time of the election
22may vote. It is not mandatory for the county commissioner of
23elections to conduct elections held pursuant to this chapter,
24but the elections shall be conducted in accordance with chapter
2549 where not in conflict with this chapter. Judges shall
26be appointed to serve without pay by the council from among
27the registered voters of the district to be in charge of the
28election. The proposition is approved if sixty percent of
29those voting on the proposition vote in favor of it.
302. a. If the tax authorized under subsection 1 is
31insufficient to provide the services authorized under this
32chapter, the trustees may levy an additional annual tax, at
33a rate necessary to provide the authorized services, if such
34authority for an additional tax is approved at election held
35separately and after the election held under subsection 1.
-20- 1b. By resolution, the council may submit to the registered
2voters of the district the proposition of levying the
3additional annual tax according to the election procedures
4under subsection 1.
5c. (1) After adoption of the resolution under paragraph
6“b”, the board of trustees shall coordinate efforts with
7the local emergency medical services agencies to establish
8a district advisory council to assist in researching and
9assessing the service needs of the district and guiding
10implementation of services in the district within a council
11structure.
12(2) The district advisory council established under
13subparagraph (1) shall recommend to the board of trustees
14an amount of funding to be specified on the ballot for the
15election held under this subsection 2 and shall annually assess
16and review the emergency medical services needs of the district
17and shall include the results of such review and assessment
18in an annual report filed with the board of trustees. The
19annual report shall be publicly available upon filing with the
20board of trustees. The board of trustees shall receive public
21comment regarding the report at one or more meetings of the
22board of trustees. Any meeting of the board of trustees at
23which public comment on the annual report is heard shall be at
24least fourteen days following the date the annual report is
25filed with the board of trustees.
26d. The proposition is adopted if a majority of those
27voting on the proposition at the election approves it. If
28the proposition is approved at election, the trustees may
29impose the additional annual tax beginning with the fiscal
30year beginning July 1 following the election at which the
31proposition was approved. The proposition is not affected by a
32change in the boundaries of the district.
33e. Discontinuance of the authority to impose an additional
34tax under this chapter shall be by petition and election.
35Upon petition of twenty-five percent of the resident eligible
-21-1electors, the board of trustees shall submit to the voters
2of the district the question of whether to discontinue the
3authority to impose the additional tax according to the
4election procedures under subsection 1. If a majority of those
5voting on the question of discontinuance of the trustees’
6authority to impose the tax favors discontinuance, the trustees
7shall not impose the additional tax for any fiscal year
8beginning after the election approving the discontinuance,
9unless imposition is subsequently again authorized at election.
10Following discontinuance of the authority to impose the
11additional tax, authority to reimpose the additional tax
12requires approval in accordance with this subsection.
13 Sec. 53. Section 357G.10, Code 2021, is amended to read as
14follows:
15357G.10 Trustees’ powers.
16The trustees may purchase, own, rent, or maintain emergency
17medical services apparatus or equipment within the state or
18outside the territorial jurisdiction and boundary limits of
19this state, provide housing for such apparatus and equipment,
20provide emergency medical service and facilities, and may
21certify for levy an annual tax taxes as provided in section
22357G.8. The trustees may purchase material, employ emergency
23medical service and other personnel, and may perform all other
24acts necessary to properly maintain and operate the district.
25The trustees may contract with any other city or county or
26public or private agency under chapter 28E for the purpose of
27providing emergency medical services under this chapter. The
28trustees are allowed necessary expenses in the discharge of
29their duties, but they shall not receive a salary.
30 Sec. 54. Section 357G.11, Code 2021, is amended to read as
31follows:
32357G.11 Bonds in anticipation of revenue.
33A district may anticipate the collection of taxes by the
34levy authorized in this chapter, and to carry out the purposes
35of this chapter may issue bonds payable in not more than ten
-22-1equal installments with the rate of interest not exceeding
2that permitted by chapter 74A. An indebtedness shall not be
3incurred under this chapter until authorized by an election.
4The election shall be held and notice given in the same
5manner as provided in section 357G.8, and the same a sixty
6percent vote shall be necessary to authorize indebtedness.
7Both propositions may be submitted to the voters at the same
8election.
9DIVISION X
10OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
11 Sec. 55. Section 422D.1, Code 2021, is amended to read as
12follows:
13422D.1 Authorization — election — imposition and repeal —
14use of revenues.
151. a. A Upon adoption of a resolution declaring emergency
16medical services to be an essential county service under
17subsection 1A, and subject to the limitations of this chapter,
18a county board of supervisors may offer for voter approval
19the authorization to impose any of the following taxes or a
20combination of the following taxes:
21(1) Local option income surtax.
22(2) An ad valorem property tax not to exceed seventy-five
23cents per one thousand dollars of assessed value on all taxable
24property within the county.
25b. Revenues generated from these taxes shall be used for
26emergency medical services as provided in section 422D.6.
271A. a. To be effective, the resolution declaring emergency
28medical services to be an essential service shall be considered
29and voted on for approval at two meetings of the board prior to
30the meeting at which the resolution is to be finally approved
31by a majority of the board by recorded vote, as defined in
32section 331.101. Notice of the first meeting of the board
33at which the resolution is considered and voted on shall be
34published not less than sixty days prior to the date of the
35meeting in one or more newspapers that meet the requirements
-23-1of section 618.14. The board shall not suspend or waive the
2requirements for approval of the resolution or approval of the
3imposition of a tax under this chapter.
4b. Each county for which a resolution has been adopted
5under this subsection shall coordinate efforts with the local
6emergency medical services agencies to establish a county
7emergency medical services system advisory council to assist
8in researching and assessing the service needs of the county
9and guiding implementation of services in the county within a
10council structure.
11c. The county emergency medical services system advisory
12council established under paragraph “b” shall recommend to
13the board of supervisors an amount of funding to be specified
14on the ballot, and if one or more of the taxes are approved
15at election, shall annually assess and review the emergency
16medical services needs of the county, and shall include the
17results of such review and assessment in an annual report filed
18with the board of supervisors. The annual report shall be
19publicly available upon filing with the board of supervisors.
20The board of supervisors shall receive public comment regarding
21the report at one or more meetings of the board of supervisors.
22Any meeting of the board of supervisors at which public comment
23on the annual report is heard shall be at least fourteen days
24following the date the annual report is filed with the board
25of supervisors.
26d. A resolution declaring emergency medical services to be
27an essential service shall be deemed void if the proposition
28to impose the taxes fails at election, authority to impose the
29taxes expires, or if discontinuance of the authority to impose
30the tax is approved at election under subsection 4.
312. a. The taxes for emergency medical services shall
32only be imposed after an election at which a majority sixty
33percent of those voting on the question of imposing the tax
34or combination of taxes specified in subsection 1, paragraph
35“a”, subparagraph (1) or (2), vote in favor of the question.
-24-1However, the tax or combination of taxes specified in
2subsection 1 shall not be imposed on property within or on
3residents of a benefited emergency medical services district
4under chapter 357F. The question of imposing the tax or
5combination of the taxes may be submitted at the regular city
6election, a special election, or the general election. Notice
7of the question shall be provided by publication at least sixty
8days before the time of the election and shall identify the tax
9or combination of taxes and the rate or rates, as applicable.
10If a majority sixty percent of those voting on the question
11approve the imposition of the tax or combination of taxes, the
12tax or combination of taxes shall may be imposed as follows:
13(1) A local option income surtax shall may be imposed for
14tax years beginning on or after January 1 of the fiscal year in
15which the favorable election was held following the date the
16ordinance is filed with the director of revenue under section
17422D.3, subsection 3.
18(2) An ad valorem property tax shall may be imposed for the
19 property taxes due and payable in fiscal year years beginning
20after the fiscal year in which the election was held.
21b. Before a county imposes an income surtax as specified
22in subsection 1, paragraph “a”, subparagraph (1), a benefited
23emergency medical services district in the county shall be
24dissolved, and the county shall be liable for the outstanding
25obligations of the benefited district. If the benefited
26district extends into more than one county, the county imposing
27the income surtax shall be liable for only that portion of the
28obligations relating to the portion of the benefited district
29in the county.
303. Revenues received by the county from the taxes imposed
31under this chapter shall be deposited into the emergency
32medical services trust fund created pursuant to section 422D.6
33and shall be used as provided in that section.
344. Any For a county that is not one of the eleven most
35populous counties in the state, as determined by the latest
-25-1preceding certified federal census or the latest applicable
2population estimate issued by the United States census bureau,
3whichever is most recent, any tax or combination of taxes
4imposed shall be for a maximum period of five fifteen years.
5For a county that is one of the eleven most populous counties
6in the state, as determined by the latest preceding certified
7federal census or the latest applicable population estimate
8issued by the United States census bureau, whichever is most
9recent, any tax or combination of taxes imposed shall be for a
10maximum period of ten years. Discontinuance of the authority
11to impose a tax under this chapter prior to the expiration of
12the period of years for which the tax is approved shall be by
13petition and election. Upon receipt of a petition signed by
14eligible electors of the county equal in number to at least
15twenty-five percent of the votes cast in the county for the
16office of president of the United States or governor at the
17last preceding general election or five thousand, whichever
18is less, the board of supervisors shall direct the county
19commissioner of elections to submit to the voters of the county
20the question of whether to discontinue the authority to impose
21one or more of the taxes under this chapter. If a majority of
22those voting on the question of discontinuance of the board’s
23authority to impose the tax favors discontinuance, the board
24shall not impose the property tax for any fiscal year beginning
25after the election approving the discontinuance and shall not
26impose the income surtax for any tax year beginning after
27the election approving the discontinuance unless imposition
28is subsequently again authorized at election. Following
29expiration or discontinuance of the authority to impose the
30taxes under this chapter, authority to reimpose the taxes
31requires approval in accordance with this section.
32 Sec. 56. Section 422D.2, Code 2021, is amended to read as
33follows:
34422D.2 Local income surtax.
35A county may impose by ordinance a local income surtax as
-26-1provided in section 422D.1 at the rate set by the board of
2supervisors, of up to one percent, on the state individual
3income tax of each individual residing in the county at the
4end of the individual’s applicable tax year. However, the
5cumulative total of the percents of income surtax imposed on
6any taxpayer in the county shall not exceed twenty percent.
7The reason for imposing the surtax and the amount needed, as
8determined by the board of supervisors after recommendation of
9the county emergency medical services system advisory council,
10 shall be set out on the ballot and in the ordinance. The
11surtax rate shall be set to raise only the amount needed. For
12purposes of this section, “state individual income tax” means
13the tax computed under section 422.5, less the amounts of
14nonrefundable credits allowed under chapter 422, subchapter II.
15 Sec. 57. Section 422D.3, subsection 1, Code 2021, is amended
16to read as follows:
171. A local income surtax shall may be imposed for tax years
18beginning on or after January 1 of the fiscal year in which
19the favorable election was held for tax years beginning on or
20after January 1 following the date the ordinance is filed with
21the director of revenue under subsection 3, and is repealed as
22provided in section 422D.1, subsection 4, as of December 31 for
23tax years beginning after December 31.
24 Sec. 58. Section 422D.5, Code 2021, is amended to read as
25follows:
26422D.5 Property tax levy.
27A county may levy an emergency medical services tax at the
28rate set by the board of supervisors subject to the limitation
29under section 422D.1, subsection 1, paragraph “a”, subparagraph
30(2), and approved at the election as provided in section
31422D.1, on all taxable property in the county for fiscal years
32beginning with property taxes due and payable in the fiscal
33year beginning after the fiscal year in which the favorable
34election was held. The reason for imposing the tax and the
35amount needed, as determined by the board of supervisors after
-27-1recommendation of the county emergency medical services system
2advisory council, shall be set out on the ballot. The rate
3shall be set so as to raise only the amount needed. The levy
4is repealed for subsequent fiscal years as provided in section
5422D.1, subsection 4.
6 Sec. 59. Section 422D.6, subsection 1, Code 2021, is amended
7to read as follows:
81. A county authorized to impose a tax under this chapter
9shall establish an emergency medical services trust fund
10into which revenues received from the taxes imposed shall
11be deposited. Moneys in the trust fund shall be used for
12emergency medical services. In addition, moneys in the fund
13may be used for the purpose of matching federal or state
14funds for education and training related to emergency medical
15services. Moneys remaining in the fund following expiration or
16discontinuance of the authority to impose the taxes as provided
17in section 422D.1, subsection 4, shall remain in the fund and
18may be expended for the purposes specified in this section.
19 Sec. 60. IMPLEMENTATION. This division of this Act shall
20not affect the imposition and collection of taxes under chapter
21422D in effect on July 1, 2021, and such taxes shall continue
22to be imposed and administered until the period of authority to
23impose such taxes in effect immediately prior to July 1, 2021,
24expires.
25DIVISION XI
26EMERGENCY MEDICAL SERVICE TRAINING PROGRAMS
27 Sec. 61. Section 147A.1, subsection 13, Code 2021, is
28amended to read as follows:
2913. “Training program” means an Iowa college approved by
30the higher learning commission, or an Iowa hospital authorized
31by the department, or a medical care ambulance service or
32nontransport service that has received authorization from the
33department to conduct emergency medical care services training.
34 Sec. 62. Section 147A.17, subsection 1, Code 2021, is
35amended to read as follows:
-28- 11. An Iowa college approved by the higher learning
2commission, or an Iowa hospital in this state, or a medical
3care ambulance service or nontransport service that desires to
4provide emergency medical care services training leading to
5certification as an emergency medical care provider shall apply
6to the department for authorization to establish a training
7program.
8 Sec. 63. EFFECTIVE DATE. This division of this Act, being
9deemed of immediate importance, takes effect upon enactment.
10DIVISION XII
11LOCAL OPTION SALES TAX REVENUE
12 Sec. 64. Section 423B.7, subsection 7, paragraph a, Code
132021, is amended to read as follows:
14a. Subject to the requirement of paragraph “b”, local
15sales and services tax moneys received by a city or county
16may be expended for any lawful purpose of the city or county,
17including but not limited to expenses related to providing
18emergency medical services within the applicable city or
19county.
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2appropriations, providing for legal and regulatory
3responsibilities, providing for other properly related
4matters, and including effective date and retroactive
5applicability provisions.
6BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2STANDING APPROPRIATIONS AND RELATED MATTERS
3 Section 1. LIMITATIONS OF STANDING APPROPRIATIONS — FY
42021-2022. Notwithstanding the standing appropriation in the
5following designated section for the fiscal year beginning July
61, 2021, and ending June 30, 2022, the amount appropriated from
7the general fund of the state pursuant to that section for the
8following designated purpose shall not exceed the following
9amount:
10For payment of claims for nonpublic school pupil
11transportation under section 285.2:
.................................................. $128,997,091
13If total approved claims for reimbursement for nonpublic
14school pupil transportation exceed the amount appropriated in
15accordance with this section, the department of education shall
16prorate the amount of each approved claim.
17 Sec. 2. INSTRUCTIONAL SUPPORT STATE AID — FY 2021-2022. In
18lieu of the appropriation provided in section 257.20,
19subsection 2, the appropriation for the fiscal year
20beginning July 1, 2021, and ending June 30, 2022, for paying
21instructional support state aid under section 257.20 for the
22fiscal year is zero.
23 Sec. 3. Section 257.35, Code 2021, is amended by adding the
24following new subsection:
25 NEW SUBSECTION. 15A. Notwithstanding subsection 1, and in
26addition to the reduction applicable pursuant to subsection
272, the state aid for area education agencies and the portion
28of the combined district cost calculated for these agencies
29for the fiscal year beginning July 1, 2021, and ending June
3030, 2022, shall be reduced by the department of management by
31fifteen million dollars. The reduction for each area education
32agency shall be prorated based on the reduction that the agency
33received in the fiscal year beginning July 1, 2003.
34 Sec. 4. SPECIAL FUNDS — SALARY ADJUSTMENTS —
35UNAPPROPRIATED MONEYS — FY 2021-2022. For the fiscal year
-1-1beginning July 1, 2021, and ending June 30, 2022, salary
2adjustments otherwise provided may be funded as determined
3by the department of management, subject to any applicable
4constitutional limitation, using unappropriated moneys
5remaining in the department of commerce revolving fund, the
6gaming enforcement revolving fund, the gaming regulatory
7revolving fund, the primary road fund, the road use tax
8fund, the fish and game protection fund, and the Iowa public
9employees’ retirement fund, and in other departmental
10revolving, trust, or special funds for which the general
11assembly has not made an operating budget appropriation.
12DIVISION II
13MISCELLANEOUS APPROPRIATIONS
14 Sec. 5. OFFICE OF THE CHIEF INFORMATION OFFICER — FY
152020-2021. There is appropriated from the general fund of the
16state to the office of the chief information officer for the
17fiscal year beginning July 1, 2020, and ending June 30, 2021,
18the following amount, or so much thereof as is necessary, to be
19used for the purposes designated:
20For implementation of a new state central personnel,
21accounting, and budget system:
.................................................. $2223,230,000
23Notwithstanding section 8.33, moneys appropriated in this
24section that remain unencumbered or unobligated at the close of
25the fiscal year shall not revert but shall remain available for
26expenditure for the purposes designated until the close of the
27fiscal year that begins July 1, 2022.
28 Sec. 6. STATE PUBLIC DEFENDER — FY 2021-2022. There is
29appropriated from the general fund of the state to the office
30of the state public defender of the department of inspections
31and appeals for the fiscal year beginning July 1, 2021, and
32ending June 30, 2022, the following amount, or so much thereof
33as is necessary, to be used for the purposes designated:
34For payments on behalf of eligible adults and juveniles from
35the indigent defense fund, in accordance with section 815.11:
-2-.................................................. $1200,000
2 Sec. 7. EFFECTIVE DATE. The following, being deemed of
3immediate importance, takes effect upon enactment:
4The section of this division of this Act appropriating
5moneys to the office of the chief information officer.
6 Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes
7effect on the effective date of 2021 Iowa Acts, House File 743,
8if enacted:
9The section of this division of this Act appropriating
10moneys to the state public defender.
11DIVISION III
12CORRECTIVE PROVISIONS
13 Sec. 9. Section 15.371, subsection 7, paragraph b,
14subparagraph (3), if enacted by 2021 Iowa Acts, Senate File
15619, section 29, is amended to read as follows:
16(3) If the board approves an application, the type and
17amount of financial assistance that should to be awarded to the
18applicant.
19 Sec. 10. Section 49.73, subsection 2, paragraph b, as
20enacted by 2021 Iowa Acts, Senate File 413, section 36, is
21amended to read as follows:
22b. The legislative services agency shall place on the
23internet site of the agency general assembly information
24regarding the opening and closing times of polling places until
25and including November 7, 2024. This paragraph is repealed
26effective July 1, 2025.
27 Sec. 11. Section 123.46A, subsection 2, paragraph g, Code
282021, as amended by 2021 Iowa Acts, House File 766, section 1,
29is amended to read as follows:
30g. Delivery of alcoholic liquor, wine, or beer, or mixed
31drinks or cocktails shall be made by the licensee or permittee,
32the licensee’s or permittee’s employee, or a third party,
33provided the licensee or permittee has entered into a written
34agreement with the third party that authorizes the third
35party to act as an agent of the licensee or permittee for the
-3-1purpose of delivering alcoholic liquor, wine, or beer, or mixed
2drinks or cocktails. Each licensee or permittee shall submit
3to the division electronically, or in a manner prescribed by
4the administrator, a list of names and addresses of all third
5parties it has authorized to act as its agent for the purpose
6of delivering alcoholic liquor, wine, or beer, or mixed drinks
7or cocktails. The licensee or permittee shall provide the
8division with amendments to the list as necessary to ensure the
9division possesses an accurate, current list.
10 Sec. 12. Section 123.46A, subsection 3, Code 2021, as
11amended by 2021 Iowa Acts, House File 766, section 3, is
12amended to read as follows:
133. A violation of this section or any other provision
14of this chapter shall subject the licensee or permittee to
15the penalty provisions of section 123.39. If the licensee
16or permittee, an employee of the licensee or permittee, or a
17person delivering alcoholic liquor, wine, or beer, or mixed
18drinks or cocktails for a third party acting on behalf of the
19licensee or permittee pursuant to a written agreement violates
20this section, the licensee or permittee shall not be assessed
21a penalty under section 123.39 if the licensee or permittee
22establishes all of the following:
23a. The violation was committed off of the licensee’s or
24permittee’s premises after the liquor, wine, or beer, or
25mixed drinks or cocktails was removed from the licensee’s or
26permittee’s premises in fulfillment of a delivery order.
27b. (1) If the person who committed the violation is an
28employee of the licensee or permittee, that no other violation
29of this section was committed by any employee of the licensee
30or permittee within the two-year period immediately preceding
31the date of violation.
32(2) If the person who committed the violation is a person
33delivering for a third party acting on behalf of the licensee
34or permittee, that no other violation of this section was
35committed by any person delivering for the same third party
-4-1while the third party was acting on behalf of the licensee or
2permittee within the two-year period immediately preceding the
3date of violation.
4 Sec. 13. Section 232D.503, subsection 6, unnumbered
5paragraph 1, as enacted by 2021 Iowa Acts, Senate File 240,
6section 22, is amended to read as follows:
7If the court orders termination of a guardianship
8established under this chapter and the guardian has custody
9of any assets of a protected person who is a minor or was a
10minor at the time of the minor’s death, the court shall order
11delivery of the minors minor’s assets to the minor or to a
12fiduciary acting under one or more of the following:
13 Sec. 14. Section 257.16C, subsection 3, paragraph d,
14subparagraph (4), subparagraph division (a), as enacted by 2021
15Iowa Acts, Senate File 269, section 5, is amended to read as
16follows:
17(a) The amount appropriated to the transportation equity
18fund under this paragraph subparagraph for the immediately
19preceding fiscal year.
20 Sec. 15. Section 321.89, subsection 3A, as enacted by 2021
21Iowa Acts, Senate File 232, section 2, is amended to read as
22follows:
233A. Reclamation of abandoned vehicles. Prior to driving an
24abandoned vehicle away from the premises, a person who received
25or who is reclaiming the vehicle of on behalf of a person who
26received notice under subsection 3 shall present to the police
27authority or private entity, as applicable, the person’s valid
28driver’s license and proof of financial liability coverage as
29provided in section 321.20B.
30 Sec. 16. Section 422.11T, if enacted by 2021 Iowa Acts,
31House File 588, section 2, is amended to read as follows:
32422.11T Hoover presidential library tax credit.
33The tax imposed under this subchapter, less the credits
34allowed under section 422.12, shall be reduced by a Hoover
35presidential library tax credit authorized pursuant to section
-5-115E.364.
2 Sec. 17. Section 422.16B, subsection 1, paragraph b, if
3enacted by 2021 Iowa Acts, Senate File 608, section 14, is
4amended to read as follows:
5b. “Pass-through entity” includes any entity that is a
6partnership or a pass-through entity as those terms are defined
7in section 422.25A.
8 Sec. 18. Section 425.16, subsection 1, as enacted by 2021
9Iowa Acts, House File 368, section 15, is amended to read as
10follows:
111. In addition to the homestead tax credit allowed under
12section 425.1, subsections 1 through 4, persons who own or
13rent their homesteads and who meet the qualifications provided
14in this subchapter are eligible for a property tax credit or
15 for property taxes due or reimbursement of rent constituting
16property taxes paid.
17 Sec. 19. Section 425.18, Code 2021, as amended by 2021
18Iowa Acts, House File 368, section 17, is amended to read as
19follows:
20425.18 Right to file a claim.
21The right to file a claim for reimbursement or credit
22under this subchapter may be exercised by the claimant or
23on behalf of a claimant by the claimant’s legal guardian,
24spouse, or attorney, or by the executor or administrator of the
25claimant’s estate. If a claimant dies after having filed a
26claim for reimbursement for rent constituting property taxes
27paid, the amount of the reimbursement may be paid to another
28member of the household as determined by the department of of
29 human services. If the claimant was the only member of the
30household, the reimbursement may be paid to the claimant’s
31executor or administrator, but if neither is appointed and
32qualified within one year from the date of the filing of
33the claim, the reimbursement shall escheat to the state. If
34a claimant dies after having filed a claim for credit for
35property taxes due, the amount of credit shall be paid as if
-6-1the claimant had not died.
2 Sec. 20. Section 425.40, subsection 1, Code 2021, as amended
3by 2021 Iowa Acts, House File 368, section 34, is amended to
4read as follows:
51. A low-income tax credit and reimbursement fund is
6created. Within the low-income tax credit and reimbursement
7fund, a rent reimbursement account is created under the control
8of the department of human services and a tax credit account
9is created under the control of the department of revenue.
10Amounts appropriated to the fund shall first be credited to the
11rent reimbursement account.
12 Sec. 21. Section 455B.175, subsection 1, unnumbered
13paragraph 1, Code 2021, as amended by 2021 Iowa Acts, House
14File 699, section 91, is amended to read as follows:
15If there is substantial evidence that any person has
16violated or is violating any provision of, or any rule or
17standard established or permit issued pursuant to, this part
181 of subsection subchapter III, chapter 459, subchapter III,
19chapter 459A, or chapter 459B, then one of the following may
20apply:
21 Sec. 22. Section 455B.307, subsections 1 and 3, Code 2021,
22as amended by 2021 Iowa Acts, House File 699, section 101, are
23amended to read as follows:
241. A private agency or public agency shall not dump or
25deposit or permit the dumping or depositing of any solid waste
26at any place other than a sanitary disposal project approved
27by the director unless the agency has been granted a permit
28by the department which allows the dumping or depositing
29of solid waste on land owned or leased by the agency. The
30department shall adopt rules regarding the permitting of this
31activity which shall provide that the public interest is best
32served, but which may be based upon criteria less stringent
33than those regulating a public sanitary disposal project
34provided that the rules adopted meet the groundwater protection
35goal specified in section 455E.4. The comprehensive plans
-7-1for these facilities may be varied in consideration of the
2types of sanitary disposal practices, hydrologic and geologic
3conditions, construction and operations characteristics, and
4volumes and types of waste handled at the disposal site. The
5director may issue temporary permits for dumping or disposal
6of solid waste at disposal sites for which an application
7for a permit to operate a sanitary disposal project has been
8made and which have not met all of the requirements of this
9 part 1 of this subchapter IV and the rules adopted by the
10commission if a compliance schedule has been submitted by the
11applicant specifying how and when the applicant will meet the
12requirements for an operational sanitary disposal project and
13the director determines the public interest will be best served
14by granting such temporary permit.
153. Any person who violates any provision of this part 1
16of this subchapter IV or any rule or any order adopted or the
17conditions of any permit or order issued pursuant to this part
181 of this subchapter IV shall be subject to a civil penalty,
19not to exceed five thousand dollars for each day of such
20violation.
21 Sec. 23. Section 455B.307A, subsection 4, Code 2021, as
22amended by 2021 Iowa Acts, House File 699, section 102, is
23amended to read as follows:
244. This section shall not apply to the discarding of litter
25regulated under part 3 of this subchapter IV, part 3, and local
26littering ordinances.
27 Sec. 24. Section 455B.396, subsection 1, Code 2021, as
28amended by 2021 Iowa Acts, House File 699, section 103, is
29amended to read as follows:
301. Liability to the state under this part 4 or part 5 of
31this subchapter IV is a debt to the state. Liability to a
32political subdivision under this part 4 of this subchapter IV
33is a debt to the political subdivision. The debt, together
34with interest on the debt at the maximum lawful rate of
35interest permitted pursuant to section 535.2, subsection 3,
-8-1paragraph “a”, from the date costs and expenses are incurred
2by the state or a political subdivision is a lien on real
3property, except single and multifamily residential property,
4on which the department incurs costs and expenses creating a
5liability and owned by the persons liable under this part 4 or
6part 5. To perfect the lien, a statement of claim describing
7the property subject to the lien must be filed within one
8hundred twenty days after the incurrence of costs and expenses
9by the state or a political subdivision. The statement shall
10be filed with, accepted by, and recorded by the county recorder
11in the county in which the property subject to the lien is
12located. The statement of claim may be amended to include
13subsequent liabilities. To be effective, the statement of
14claim shall be amended and filed within one hundred twenty days
15after the occurrence of the event resulting in the amendment.
16 Sec. 25. Section 484B.10, subsection 1, paragraph b, as
17enacted by 2021 Iowa Acts, House File 747, section 2, is
18amended to read as follows:
19b. A game bird hunting preserve operator may apply for a
20variance to extend the season date beyond March 31 for that
21preserve if the monthly precipitation is above average for
22the county in which the preserve is located for at least two
23months out of the months of January, February, and March of
24that season. The state climatologist established appointed
25 pursuant to section 159.5 shall provide official national
26weather service and community collaborative rain, hail and snow
27network data to the department to determine whether a variance
28to the established season shall be granted. The department
29shall not grant a variance to a game bird preserve that extends
30the season beyond April 15 of the year for which the variance
31is requested. A person hunting on a game bird hunting preserve
32on a date after March 31 pursuant to an extension granted under
33this paragraph shall only hunt for and take chukars, quail, or
34rooster pheasants.
35 Sec. 26. Section 602.8107, subsection 3, paragraph b,
-9-1subparagraph (1), if enacted by 2021 Iowa Acts, Senate File
2367, section 4, is amended to read as follows:
3(1) The department of revenue shall receive fifteen percent
4of each court debt payment collected on cases assigned to the
5department of revenue for collection to reflect the cost of
6processing and the remaining eighty-five percent of such court
7debt collected shall be paid to the clerk of the district court
8for distribution under section 602.8108. The department of
9revenue collection fee shall not include the amount of court
10debt collected for restitution involving pecuniary damages, the
11victim compensation fund, the crime services surcharge, the
12domestic and sexual abuse crimes surcharge, the agricultural
13surcharge, or the sex offender civil penalty.
14 Sec. 27. Section 633F.4, subsection 2, as enacted by 2021
15Iowa Acts, Senate File 240, section 4, is amended to read as
16follows:
172. The custodial trustee’s acceptance may be evidenced by a
18writing stating in substance:
19CUSTODIAL TRUSTEE’S RECEIPT AND ACCEPTANCE
20I, _______ (name of custodial trustee) acknowledge receipt
21of the custodial trust property described below or in the
22attached instrument and accept the custodial trust as custodial
23trustee for __________________ (name of beneficiary) under the
24Iowa Uniform Custodial Trust Act. I undertake to administer
25and distribute the custodial trust property pursuant to the
26Iowa Uniform Custodial Trust Act. My obligations as custodial
27trustee are subject to the directions of the beneficiary
28unless the beneficiary is designated as, is, or becomes
29incapacitated. The custodial trust property consists of
30_____________________________.
31Dated: _____________________________
32(Signature of Custodial Trustee)
33Signed: _____________________________
34(signature of custodial trustee)
35 Sec. 28. Section 633F.18, subsection 1, paragraph a, as
-10-1enacted by 2021 Iowa Acts, Senate File 240, section 18, is
2amended to read as follows:
3a. The execution and either delivery to the custodial
4trustee or recording of an instrument in substantially the
5following form:
6TRANSFER UNDER THE IOWA UNIFORM CUSTODIAL TRUST ACT
7I, __________ (name of transferor or name and representative
8capacity if a fiduciary), transfer to __________ (name of
9trustee other than transferor), as custodial trustee for
10__________ (name of beneficiary) as beneficiary and __________
11 (name of distributee)as distributee on termination of the
12trust in absence of direction by the beneficiary under the Iowa
13Uniform Custodial Trust Act, the following:
14__________ (Insert a description of the custodial trust
15property legally sufficient to identify and transfer each item
16of property).
17If __________ (name of trustee other than transferor)
18declines to serve or ceases to serve as custodial trustee for
19any reason, then I designate __________ (name of substitute
20or successor custodial trustee) as substitute or successor
21custodial trustee.
22Dated: _______________
23Signature: _____________________
24 Sec. 29. Section 724.15, subsection 3, Code 2021, as amended
25by 2021 Iowa Acts, House File 756, section 2, is amended to
26read as follows:
273. An issuing officer who finds that a person issued a
28permit to acquire pistols or revolvers under this chapter
29has been arrested for a disqualifying offense or who is
30the subject of proceedings that could lead to the person’s
31ineligibility for such permit, may immediately suspend such
32permit. An issuing officer proceeding under this subsection
33shall immediately notify the permit holder of the suspension
34by personal service or certified mail on a form prescribed
35and published by the commissioner of public safety and the
-11-1suspension shall become effective upon the permit holder’s
2receipt of such notice. If the suspension is based on an
3arrest or a proceeding that does not result in a disqualifying
4conviction or finding against the permit holder, the issuing
5officer shall immediately reinstate the permit upon receipt
6of proof of the matter’s final disposition. If the arrest
7leads to a disqualifying conviction or the proceedings to a
8disqualifying finding, the issuing officer shall revoke the
9permit. The issuing officer may also revoke the permit of a
10person whom the issuing officer later finds was not qualified
11for such a permit at the time of issuance or whom the officer
12finds provided materially false information on the permit
13application. A person aggrieved by a suspension or revocation
14under this subsection may seek review of the decision pursuant
15to section 724.21A.
16 Sec. 30. Section 915.52, subsection 4A, if enacted by 2021
17Iowa Acts, House File 426, section 5, is amended to read as
18follows:
19 NEW SUBSECTION. 4A. An office, agency, or department
20may satisfy a notification obligation to registered victims
21required by this subchapter through participation in the kit
22tracking system established pursuant to section 915.53 to the
23extent information is available for dissemination through the
24kit tracking system. This section subsection shall not relieve
25a notification obligation under this subchapter due to the
26unavailability of information for dissemination through the kit
27tracking system.
28 Sec. 31. Section 915.53, subsection 7, if enacted by 2021
29Iowa Acts, House File 426, section 6, is amended to read as
30follows:
317. An office, agency, or department may satisfy a
32notification obligation to a victim as required by section
33915.52 through participation in the kit tracking system to the
34extent information is available for dissemination through the
35kit tracking system. This section subsection shall not relieve
-12-1a notification obligation under this subchapter due to the
2unavailability of information for dissemination through the kit
3tracking system.
4 Sec. 32. 2021 Iowa Acts, Senate File 413, section 74,
5subsection 3, is amended to read as follows:
63. The section sections of this Act amending section 45.1.
7 Sec. 33. 2021 Iowa Acts, House File 848, section 4, is
8amended to read as follows:
9SEC. 4. EMERGENCY RULES. The office of the chief
10information officer may adopt emergency rules under section
1117A.4, subsection 3, and section 17A.5, subsection 2, paragraph
12“b”, to implement the provisions of this Act and the rules
13shall be effective immediately upon filing unless a later
14date is specified in the rules, unless the effective date of
15the rules is delayed or the applicability of the rules is
16suspended by the administrative rules review committee. Any
17rules adopted in accordance with this section shall not take
18effect before the rules are reviewed by the administrative
19rules review committee. The delay authority provided to the
20administrative rules review committee under section 17A.4,
21subsection 7, and section 17A.8, subsection subsections 9 and
2210, shall be applicable to a delay imposed under this section,
23notwithstanding a provision in those sections subsections
24 making them inapplicable to section 17A.5, subsection 2,
25paragraph “b”. Any rules adopted in accordance with the
26provisions of this section shall also be published as a notice
27of intended action as provided in section 17A.4.
28 Sec. 34. EFFECTIVE DATE. The following, being deemed of
29immediate importance, take effect upon enactment:
301. The section of this division of this Act amending section
3149.73, subsection 2, paragraph “b”.
322. The section of this division of this Act amending
33section 257.16C, subsection 3, paragraph “d”, subparagraph (4),
34subparagraph division (a).
353. The section of this division of this Act amending section
-13-1425.16, subsection 1.
24. The section of this division of this Act amending section
3425.18.
45. The section of this division of this Act amending section
5425.40, subsection 1.
66. The section of this division of this Act amending 2021
7Iowa Acts, Senate File 413, section 74, subsection 3.
87. The section of this division of this Act amending 2021
9Iowa Acts, House File 848, section 4.
10 Sec. 35. EFFECTIVE DATE. The following takes effect January
111, 2022:
12The section of this division of this Act amending section
13602.8107, subsection 3, paragraph “b”, subparagraph (1).
14 Sec. 36. CONTINGENT EFFECTIVE DATE. The following take
15effect on the effective date of 2021 Iowa Acts, House File 384,
16if enacted:
171. The section of this division of this Act amending section
18123.46A, subsection 2, paragraph “g”.
192. The section of this division of this Act amending section
20123.46A, subsection 3.
21 Sec. 37. RETROACTIVE APPLICABILITY. The following apply
22retroactively to March 8, 2021:
231. The section of this division of this Act amending section
2449.73, subsection 2, paragraph “b”.
252. The section of this division of this Act amending 2021
26Iowa Acts, Senate File 413, section 74, subsection 3.
27 Sec. 38. RETROACTIVE APPLICABILITY. The following applies
28retroactively to February 23, 2021:
29The section of this division of this Act amending section
30257.16C, subsection 3, paragraph “d”, subparagraph (4),
31subparagraph division (a).
32 Sec. 39. RETROACTIVE APPLICABILITY. The following apply
33retroactively to April 12, 2021:
341. The section of this division of this Act amending section
35425.16, subsection 1.
-14- 12. The section of this division of this Act amending section
2425.18.
33. The section of this division of this Act amending section
4425.40, subsection 1.
5 Sec. 40. RETROACTIVE APPLICABILITY. The following applies
6retroactively to April 28, 2021:
7The section of this division of this Act amending 2021 Iowa
8Acts, House File 848, section 4.
9DIVISION IV
10STATE CHILD CARE ASSISTANCE
11 Sec. 41. Section 237A.14, subsection 3, if enacted by 2021
12Iowa Acts, House File 302, section 1, is amended to read as
13follows:
143. Child care provider reimbursement rates under the
15graduated eligibility phase-out program shall be the same rates
16as the child care provider reimbursement rates in effect on
17July 1, 2021.
18DIVISION V
19AMUSEMENT RIDE ATTENDANTS
20 Sec. 42. 2021 Iowa Acts, House File 558, is amended by
21adding the following new section:
22 NEW SECTION. SEC. 2. EFFECTIVE DATE. This Act, being
23deemed of immediate importance, takes effect upon enactment.
24 Sec. 43. EFFECTIVE DATE. This division of this Act, being
25deemed of immediate importance, takes effect upon enactment.
26 Sec. 44. RETROACTIVE APPLICABILITY. This division of this
27Act applies retroactively to April 30, 2021.
28DIVISION VI
29FUNERAL DIRECTOR REIMBURSEMENT
30 Sec. 45. Section 331.802, subsection 9, as enacted by 2021
31Iowa Acts, Senate File 307, section 4, is amended to read as
32follows:
339. If an autopsy is ordered under this section, the county
34shall reimburse the funeral director for all costs associated
35with the transportation of the body to and from the facility
-15-1performing the autopsy at a rate equivalent to the rate of
2reimbursement allowed under the standard mileage rate method
3for computation of business expenses pursuant to the Internal
4Revenue Code at the time the transportation occurs plus any
5other associated fees.
6DIVISION VII
7GAMBLING
8 Sec. 46. Section 99F.7, subsection 7, Code 2021, is amended
9to read as follows:
107. It is the intent of the general assembly that employees
11be paid at least twenty-five percent above the federal minimum
12wage level in effect on December 31, 2020.
13 Sec. 47. Section 99F.10, subsection 4, paragraph a, Code
142021, as amended by 2021 Iowa Acts, House File 861, section 26,
15if enacted, is amended to read as follows:
16a. In determining the license fees and state regulatory
17fees to be charged as provided under section 99F.4 and this
18section, the commission shall use as the basis for determining
19the amount of revenue to be raised from the license fees and
20regulatory fees the amount appropriated to the commission plus
21the cost of salaries for no more than three special agents
22for each excursion gambling boat or gambling structure as
23 assigned pursuant to the provisions of section 80.25A, plus any
24direct and indirect support costs for the division of criminal
25investigation’s duties pursuant to chapters 99D, 99E, and 99F,
26and section 80.25A.
27DIVISION VIII
28CHIEF INFORMATION OFFICER — POWERS AND DUTIES
29 Sec. 48. Section 8B.4, subsection 2, Code 2021, is amended
30to read as follows:
312. Appoint a chief financial officer and all information
32technology staff deemed necessary for the administration of the
33office’s functions as provided in this chapter. For employees
34of the office, employment shall be consistent with chapter 8A,
35subchapter IV.
-16-1DIVISION IX
2EMERGENCY MEDICAL SERVICES DISTRICTS
3 Sec. 49. Section 357F.8, Code 2021, is amended to read as
4follows:
5357F.8 Election on proposed levy and candidates for trustees.
61. When a preliminary plat has been approved by the board,
7an election shall be held within the district within sixty days
8to approve or disapprove the levy of a an initial tax of not
9more than one dollar per thousand dollars of assessed value
10on all the taxable property within the district and to choose
11candidates for the offices of trustees of the district. The
12ballot shall set out the reason for the tax and the amount
13needed. The tax shall be set to raise only the amount needed.
14Notice of the election, including the time and place of holding
15the election, shall be given as provided in section 357F.4.
16The vote shall be by ballot which shall state clearly the
17proposition to be voted upon and any registered voter residing
18within the district at the time of the election may vote. It
19is not mandatory for the county commissioner of elections
20to conduct elections held pursuant to this chapter, but the
21elections shall be conducted in accordance with chapter 49
22where not in conflict with this chapter. Judges shall be
23appointed to serve without pay by the board from among the
24registered voters of the district to be in charge of the
25election. The proposition is approved if sixty percent of
26those voting on the proposition vote in favor of it.
272. a. If the tax authorized under subsection 1 is
28insufficient to provide the services authorized under this
29chapter, the trustees may levy an additional annual tax, at
30a rate necessary to provide the authorized services, if such
31authority for an additional tax is approved at election held
32separately and after the election held under subsection 1.
33b. By resolution, the board may submit to the registered
34voters of the district the proposition of levying the
35additional annual tax according to the election procedures
-17-1under subsection 1.
2c. (1) After adoption of the resolution under paragraph
3“b”, the board of trustees shall coordinate efforts with
4the local emergency medical services agencies to establish
5a district advisory council to assist in researching and
6assessing the service needs of the district and guiding
7implementation of services in the district within a council
8structure.
9(2) The advisory council established under subparagraph (1)
10shall recommend to the board of trustees an amount of funding
11to be specified on the ballot for the election held under this
12subsection 2 and shall annually assess and review the emergency
13medical services needs of the district and shall include the
14results of such review and assessment in an annual report
15filed with the board of trustees. The annual report shall be
16publicly available upon filing with the board of trustees.
17The board of trustees shall receive public comment regarding
18the report at one or more meetings of the board of trustees.
19Any meeting of the board of trustees at which public comment
20on the annual report is heard shall be at least fourteen days
21following the date the annual report is filed with the board
22of trustees.
23d. The proposition is adopted if a majority of those
24voting on the proposition at the election approves it. If
25the proposition is approved at election, the trustees may
26impose the additional annual tax beginning with the fiscal
27year beginning July 1 following the election at which the
28proposition was approved. The proposition is not affected by a
29change in the boundaries of the district.
30e. Discontinuance of the authority to impose an additional
31tax under this chapter shall be by petition and election.
32Upon petition of twenty-five percent of the resident eligible
33electors, the board of trustees shall submit to the voters
34of the district the question of whether to discontinue the
35authority to impose the additional tax according to the
-18-1election procedures under subsection 1. If a majority of those
2voting on the question of discontinuance of the trustees’
3authority to impose the tax favors discontinuance, the trustees
4shall not impose the additional tax for any fiscal year
5beginning after the election approving the discontinuance,
6unless imposition is subsequently again authorized at election.
7Following discontinuance of the authority to impose the
8additional tax, authority to reimpose the additional tax
9requires approval in accordance with this subsection.
10 Sec. 50. Section 357F.10, Code 2021, is amended to read as
11follows:
12357F.10 Trustees’ powers.
13The trustees may purchase, own, rent, or maintain emergency
14medical services apparatus or equipment within the state or
15outside the territorial jurisdiction and boundary limits of
16this state, provide housing for such apparatus and equipment,
17provide emergency medical service and facilities, and may
18certify for levy an annual tax taxes as provided in section
19357F.8. The trustees may purchase material, employ emergency
20medical service and other personnel, and may perform all other
21acts necessary to properly maintain and operate the district.
22The trustees may contract with any city or county or public or
23private agency under chapter 28E for the purpose of providing
24emergency medical services under this chapter. The trustees
25are allowed necessary expenses in the discharge of their
26duties, but they shall not receive a salary.
27 Sec. 51. Section 357F.11, Code 2021, is amended to read as
28follows:
29357F.11 Bonds in anticipation of revenue.
30A district may anticipate the collection of taxes by the
31levy authorized in this chapter, and to carry out the purposes
32of this chapter may issue bonds payable in not more than ten
33equal installments with the rate of interest not exceeding
34that permitted by chapter 74A. An indebtedness shall not be
35incurred under this chapter until authorized by an election.
-19-1The election shall be held and notice given in the same
2manner as provided in section 357F.8, and the same a sixty
3percent vote shall be necessary to authorize indebtedness.
4Both propositions may be submitted to the voters at the same
5election.
6 Sec. 52. Section 357G.8, Code 2021, is amended to read as
7follows:
8357G.8 Election on proposed levy and candidates for trustees.
91. When a preliminary plat has been approved by the council,
10an election shall be held within the district within sixty
11days to approve or disapprove the levy of a an initial tax
12of not more than one dollar per thousand dollars of assessed
13value on all the taxable property within the district and
14to choose candidates for the offices of trustees of the
15district. The ballot shall set out the reason for the tax and
16the amount needed. The tax shall be set to raise only the
17amount needed. Notice of the election, including the time and
18place of holding the election, shall be given as provided in
19section 357G.4. The vote shall be by ballot which shall state
20clearly the proposition to be voted upon and any registered
21voter residing within the district at the time of the election
22may vote. It is not mandatory for the county commissioner of
23elections to conduct elections held pursuant to this chapter,
24but the elections shall be conducted in accordance with chapter
2549 where not in conflict with this chapter. Judges shall
26be appointed to serve without pay by the council from among
27the registered voters of the district to be in charge of the
28election. The proposition is approved if sixty percent of
29those voting on the proposition vote in favor of it.
302. a. If the tax authorized under subsection 1 is
31insufficient to provide the services authorized under this
32chapter, the trustees may levy an additional annual tax, at
33a rate necessary to provide the authorized services, if such
34authority for an additional tax is approved at election held
35separately and after the election held under subsection 1.
-20- 1b. By resolution, the council may submit to the registered
2voters of the district the proposition of levying the
3additional annual tax according to the election procedures
4under subsection 1.
5c. (1) After adoption of the resolution under paragraph
6“b”, the board of trustees shall coordinate efforts with
7the local emergency medical services agencies to establish
8a district advisory council to assist in researching and
9assessing the service needs of the district and guiding
10implementation of services in the district within a council
11structure.
12(2) The district advisory council established under
13subparagraph (1) shall recommend to the board of trustees
14an amount of funding to be specified on the ballot for the
15election held under this subsection 2 and shall annually assess
16and review the emergency medical services needs of the district
17and shall include the results of such review and assessment
18in an annual report filed with the board of trustees. The
19annual report shall be publicly available upon filing with the
20board of trustees. The board of trustees shall receive public
21comment regarding the report at one or more meetings of the
22board of trustees. Any meeting of the board of trustees at
23which public comment on the annual report is heard shall be at
24least fourteen days following the date the annual report is
25filed with the board of trustees.
26d. The proposition is adopted if a majority of those
27voting on the proposition at the election approves it. If
28the proposition is approved at election, the trustees may
29impose the additional annual tax beginning with the fiscal
30year beginning July 1 following the election at which the
31proposition was approved. The proposition is not affected by a
32change in the boundaries of the district.
33e. Discontinuance of the authority to impose an additional
34tax under this chapter shall be by petition and election.
35Upon petition of twenty-five percent of the resident eligible
-21-1electors, the board of trustees shall submit to the voters
2of the district the question of whether to discontinue the
3authority to impose the additional tax according to the
4election procedures under subsection 1. If a majority of those
5voting on the question of discontinuance of the trustees’
6authority to impose the tax favors discontinuance, the trustees
7shall not impose the additional tax for any fiscal year
8beginning after the election approving the discontinuance,
9unless imposition is subsequently again authorized at election.
10Following discontinuance of the authority to impose the
11additional tax, authority to reimpose the additional tax
12requires approval in accordance with this subsection.
13 Sec. 53. Section 357G.10, Code 2021, is amended to read as
14follows:
15357G.10 Trustees’ powers.
16The trustees may purchase, own, rent, or maintain emergency
17medical services apparatus or equipment within the state or
18outside the territorial jurisdiction and boundary limits of
19this state, provide housing for such apparatus and equipment,
20provide emergency medical service and facilities, and may
21certify for levy an annual tax taxes as provided in section
22357G.8. The trustees may purchase material, employ emergency
23medical service and other personnel, and may perform all other
24acts necessary to properly maintain and operate the district.
25The trustees may contract with any other city or county or
26public or private agency under chapter 28E for the purpose of
27providing emergency medical services under this chapter. The
28trustees are allowed necessary expenses in the discharge of
29their duties, but they shall not receive a salary.
30 Sec. 54. Section 357G.11, Code 2021, is amended to read as
31follows:
32357G.11 Bonds in anticipation of revenue.
33A district may anticipate the collection of taxes by the
34levy authorized in this chapter, and to carry out the purposes
35of this chapter may issue bonds payable in not more than ten
-22-1equal installments with the rate of interest not exceeding
2that permitted by chapter 74A. An indebtedness shall not be
3incurred under this chapter until authorized by an election.
4The election shall be held and notice given in the same
5manner as provided in section 357G.8, and the same a sixty
6percent vote shall be necessary to authorize indebtedness.
7Both propositions may be submitted to the voters at the same
8election.
9DIVISION X
10OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
11 Sec. 55. Section 422D.1, Code 2021, is amended to read as
12follows:
13422D.1 Authorization — election — imposition and repeal —
14use of revenues.
151. a. A Upon adoption of a resolution declaring emergency
16medical services to be an essential county service under
17subsection 1A, and subject to the limitations of this chapter,
18a county board of supervisors may offer for voter approval
19the authorization to impose any of the following taxes or a
20combination of the following taxes:
21(1) Local option income surtax.
22(2) An ad valorem property tax not to exceed seventy-five
23cents per one thousand dollars of assessed value on all taxable
24property within the county.
25b. Revenues generated from these taxes shall be used for
26emergency medical services as provided in section 422D.6.
271A. a. To be effective, the resolution declaring emergency
28medical services to be an essential service shall be considered
29and voted on for approval at two meetings of the board prior to
30the meeting at which the resolution is to be finally approved
31by a majority of the board by recorded vote, as defined in
32section 331.101. Notice of the first meeting of the board
33at which the resolution is considered and voted on shall be
34published not less than sixty days prior to the date of the
35meeting in one or more newspapers that meet the requirements
-23-1of section 618.14. The board shall not suspend or waive the
2requirements for approval of the resolution or approval of the
3imposition of a tax under this chapter.
4b. Each county for which a resolution has been adopted
5under this subsection shall coordinate efforts with the local
6emergency medical services agencies to establish a county
7emergency medical services system advisory council to assist
8in researching and assessing the service needs of the county
9and guiding implementation of services in the county within a
10council structure.
11c. The county emergency medical services system advisory
12council established under paragraph “b” shall recommend to
13the board of supervisors an amount of funding to be specified
14on the ballot, and if one or more of the taxes are approved
15at election, shall annually assess and review the emergency
16medical services needs of the county, and shall include the
17results of such review and assessment in an annual report filed
18with the board of supervisors. The annual report shall be
19publicly available upon filing with the board of supervisors.
20The board of supervisors shall receive public comment regarding
21the report at one or more meetings of the board of supervisors.
22Any meeting of the board of supervisors at which public comment
23on the annual report is heard shall be at least fourteen days
24following the date the annual report is filed with the board
25of supervisors.
26d. A resolution declaring emergency medical services to be
27an essential service shall be deemed void if the proposition
28to impose the taxes fails at election, authority to impose the
29taxes expires, or if discontinuance of the authority to impose
30the tax is approved at election under subsection 4.
312. a. The taxes for emergency medical services shall
32only be imposed after an election at which a majority sixty
33percent of those voting on the question of imposing the tax
34or combination of taxes specified in subsection 1, paragraph
35“a”, subparagraph (1) or (2), vote in favor of the question.
-24-1However, the tax or combination of taxes specified in
2subsection 1 shall not be imposed on property within or on
3residents of a benefited emergency medical services district
4under chapter 357F. The question of imposing the tax or
5combination of the taxes may be submitted at the regular city
6election, a special election, or the general election. Notice
7of the question shall be provided by publication at least sixty
8days before the time of the election and shall identify the tax
9or combination of taxes and the rate or rates, as applicable.
10If a majority sixty percent of those voting on the question
11approve the imposition of the tax or combination of taxes, the
12tax or combination of taxes shall may be imposed as follows:
13(1) A local option income surtax shall may be imposed for
14tax years beginning on or after January 1 of the fiscal year in
15which the favorable election was held following the date the
16ordinance is filed with the director of revenue under section
17422D.3, subsection 3.
18(2) An ad valorem property tax shall may be imposed for the
19 property taxes due and payable in fiscal year years beginning
20after the fiscal year in which the election was held.
21b. Before a county imposes an income surtax as specified
22in subsection 1, paragraph “a”, subparagraph (1), a benefited
23emergency medical services district in the county shall be
24dissolved, and the county shall be liable for the outstanding
25obligations of the benefited district. If the benefited
26district extends into more than one county, the county imposing
27the income surtax shall be liable for only that portion of the
28obligations relating to the portion of the benefited district
29in the county.
303. Revenues received by the county from the taxes imposed
31under this chapter shall be deposited into the emergency
32medical services trust fund created pursuant to section 422D.6
33and shall be used as provided in that section.
344. Any For a county that is not one of the eleven most
35populous counties in the state, as determined by the latest
-25-1preceding certified federal census or the latest applicable
2population estimate issued by the United States census bureau,
3whichever is most recent, any tax or combination of taxes
4imposed shall be for a maximum period of five fifteen years.
5For a county that is one of the eleven most populous counties
6in the state, as determined by the latest preceding certified
7federal census or the latest applicable population estimate
8issued by the United States census bureau, whichever is most
9recent, any tax or combination of taxes imposed shall be for a
10maximum period of ten years. Discontinuance of the authority
11to impose a tax under this chapter prior to the expiration of
12the period of years for which the tax is approved shall be by
13petition and election. Upon receipt of a petition signed by
14eligible electors of the county equal in number to at least
15twenty-five percent of the votes cast in the county for the
16office of president of the United States or governor at the
17last preceding general election or five thousand, whichever
18is less, the board of supervisors shall direct the county
19commissioner of elections to submit to the voters of the county
20the question of whether to discontinue the authority to impose
21one or more of the taxes under this chapter. If a majority of
22those voting on the question of discontinuance of the board’s
23authority to impose the tax favors discontinuance, the board
24shall not impose the property tax for any fiscal year beginning
25after the election approving the discontinuance and shall not
26impose the income surtax for any tax year beginning after
27the election approving the discontinuance unless imposition
28is subsequently again authorized at election. Following
29expiration or discontinuance of the authority to impose the
30taxes under this chapter, authority to reimpose the taxes
31requires approval in accordance with this section.
32 Sec. 56. Section 422D.2, Code 2021, is amended to read as
33follows:
34422D.2 Local income surtax.
35A county may impose by ordinance a local income surtax as
-26-1provided in section 422D.1 at the rate set by the board of
2supervisors, of up to one percent, on the state individual
3income tax of each individual residing in the county at the
4end of the individual’s applicable tax year. However, the
5cumulative total of the percents of income surtax imposed on
6any taxpayer in the county shall not exceed twenty percent.
7The reason for imposing the surtax and the amount needed, as
8determined by the board of supervisors after recommendation of
9the county emergency medical services system advisory council,
10 shall be set out on the ballot and in the ordinance. The
11surtax rate shall be set to raise only the amount needed. For
12purposes of this section, “state individual income tax” means
13the tax computed under section 422.5, less the amounts of
14nonrefundable credits allowed under chapter 422, subchapter II.
15 Sec. 57. Section 422D.3, subsection 1, Code 2021, is amended
16to read as follows:
171. A local income surtax shall may be imposed for tax years
18beginning on or after January 1 of the fiscal year in which
19the favorable election was held for tax years beginning on or
20after January 1 following the date the ordinance is filed with
21the director of revenue under subsection 3, and is repealed as
22provided in section 422D.1, subsection 4, as of December 31 for
23tax years beginning after December 31.
24 Sec. 58. Section 422D.5, Code 2021, is amended to read as
25follows:
26422D.5 Property tax levy.
27A county may levy an emergency medical services tax at the
28rate set by the board of supervisors subject to the limitation
29under section 422D.1, subsection 1, paragraph “a”, subparagraph
30(2), and approved at the election as provided in section
31422D.1, on all taxable property in the county for fiscal years
32beginning with property taxes due and payable in the fiscal
33year beginning after the fiscal year in which the favorable
34election was held. The reason for imposing the tax and the
35amount needed, as determined by the board of supervisors after
-27-1recommendation of the county emergency medical services system
2advisory council, shall be set out on the ballot. The rate
3shall be set so as to raise only the amount needed. The levy
4is repealed for subsequent fiscal years as provided in section
5422D.1, subsection 4.
6 Sec. 59. Section 422D.6, subsection 1, Code 2021, is amended
7to read as follows:
81. A county authorized to impose a tax under this chapter
9shall establish an emergency medical services trust fund
10into which revenues received from the taxes imposed shall
11be deposited. Moneys in the trust fund shall be used for
12emergency medical services. In addition, moneys in the fund
13may be used for the purpose of matching federal or state
14funds for education and training related to emergency medical
15services. Moneys remaining in the fund following expiration or
16discontinuance of the authority to impose the taxes as provided
17in section 422D.1, subsection 4, shall remain in the fund and
18may be expended for the purposes specified in this section.
19 Sec. 60. IMPLEMENTATION. This division of this Act shall
20not affect the imposition and collection of taxes under chapter
21422D in effect on July 1, 2021, and such taxes shall continue
22to be imposed and administered until the period of authority to
23impose such taxes in effect immediately prior to July 1, 2021,
24expires.
25DIVISION XI
26EMERGENCY MEDICAL SERVICE TRAINING PROGRAMS
27 Sec. 61. Section 147A.1, subsection 13, Code 2021, is
28amended to read as follows:
2913. “Training program” means an Iowa college approved by
30the higher learning commission, or an Iowa hospital authorized
31by the department, or a medical care ambulance service or
32nontransport service that has received authorization from the
33department to conduct emergency medical care services training.
34 Sec. 62. Section 147A.17, subsection 1, Code 2021, is
35amended to read as follows:
-28- 11. An Iowa college approved by the higher learning
2commission, or an Iowa hospital in this state, or a medical
3care ambulance service or nontransport service that desires to
4provide emergency medical care services training leading to
5certification as an emergency medical care provider shall apply
6to the department for authorization to establish a training
7program.
8 Sec. 63. EFFECTIVE DATE. This division of this Act, being
9deemed of immediate importance, takes effect upon enactment.
10DIVISION XII
11LOCAL OPTION SALES TAX REVENUE
12 Sec. 64. Section 423B.7, subsection 7, paragraph a, Code
132021, is amended to read as follows:
14a. Subject to the requirement of paragraph “b”, local
15sales and services tax moneys received by a city or county
16may be expended for any lawful purpose of the city or county,
17including but not limited to expenses related to providing
18emergency medical services within the applicable city or
19county.
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