Proposing rule making related to the all Iowa opportunity scholarship program and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to amend Chapter 8, “All Iowa Opportunity Scholarship Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 261.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 261; 2021 Iowa Acts, Senate File 285; and 2021 Iowa Acts, House File 868.Purpose and Summary This proposed rule making implements amendments enacted by 2021 Iowa Acts, Senate File 285, to allow a scholarship recipient to suspend enrollment for a period not to exceed two years in the event of military deployment or temporary medical incapacity, in relation to a national or state declaration of emergency or volunteer service or missionary work, or other exceptional circumstances approved by the Commission. This proposed rule making also implements amendments enacted by 2021 Iowa Acts, House File 868, by adding stepchildren to each category in the definition of “eligible surviving-child student.” In addition, a new category is added to the definition of “eligible surviving-child student” to provide priority scholarship eligibility to children or stepchildren of an employee of the Iowa Department of Corrections or of a judicial district department of correctional services who was killed in the line of duty.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4608 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 283—8.2(261), definition of “Eligible surviving-child student,” as follows: "Eligible surviving-child student" means a person who is not a convicted felon as defined in Iowa Code section 910.15 and who meets any of the following criteria:- Is the childor stepchild of a peace officer, as defined in Iowa Code section 97A.1, who was killed in the line of duty as determined by the board of trustees of the Iowa department of public safety peace officers’ retirement, accident, and disability system in accordance with Iowa Code section 97A.6(16).
- Is the childor stepchild of a police officer or fire fighter, as defined in Iowa Code section 411.1, who was killed in the line of duty as determined by the statewide fire and police retirement system in accordance with Iowa Code section 411.6(15).
- Is the childor stepchild of a sheriff or deputy sheriff, as defined in Iowa Code section 97B.49C, who was killed in the line of duty as determined by the Iowa public employees’ retirement system in accordance with Iowa Code section 97B.52(2).
- Is the childor stepchild of a fire fighter or police officer included under Iowa Code section 97B.49B, who was killed in the line of duty as determined by the Iowa public employees’ retirement system in accordance with Iowa Code section 97B.52(2).
- Is the child or stepchild of an employee of the Iowa department of corrections, or of a judicial district department of correctional services, who was killed in the line of duty.
Proposing rule making related to health care professional recruitment program and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to amend Chapter 14, “Health Care Professional Recruitment Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 261.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 261 and 2021 Iowa Acts, House File 196.Purpose and Summary These proposed amendments implement changes enacted by 2021 Iowa Acts, House File 196. House File 196 expands loan repayment eligibility to health professionals who graduate from Iowa Regents universities and Iowa private colleges and universities, and who agree to practice in rural Iowa. In addition, House File 196 includes athletic trainers and occupational therapists as eligible health care professionals. This proposed rule making also includes a definition of “eligible rural community,” a term that is consistently used in programs administered by the Commission; implements criteria to prioritize awards in the event that funding is not sufficient to award all new applicants; and ensures that recipients do not receive awards in other loan repayment programs administered by the Commission.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4608 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Rescind 283—Chapter 14, preamble. ITEM 2. Amend rule 283—14.1(261), definitions of “Eligible rural community” and “Health care professional,” as follows: "Eligible rural community" means a medically underserved rural Iowa community which agrees to match state funds on at least a dollar-for-dollar basis for the loan repayment of a health care professional who practices in the communitycity with a population of less than 26,000 that is located more than 20 miles from a city with a population of 50,000 or more. Locations and distances between cities will be consistently measured and verified by calculating the shortest travel distance on paved roads. "Health care professional" means an individual who holds a practitioner’s license issued by an agency or board under the Iowa department of public health and is employed as aan athletic trainer, occupational therapist, physician, physician assistant, podiatrist, or physical therapist. ITEM 3. Adopt the following new definitions of “Eligible institution” and “Matching funds” in rule 283—14.1(261): "Eligible institution" means an institution of higher learning governed by the state board of regents or an accredited private institution as defined in Iowa Code section 261.9. Eligible institutions seeking to participate must complete an application provided by the commission and agree to place health care professionals in eligible rural communities. "Matching funds" means at least a dollar-for-dollar loan repayment match to the state health care professional recruitment program award. ITEM 4. Amend rule 283—14.2(261) as follows:283—14.2(261) Health care professional loan repayment program. 14.2(1) Recruitment. The universityeligible institution shall recruit and place health care professionals in eligible rural communities that agree to provide matching funds forcommunicate the availability of the health care professional loan repayment programto current students training to become health care professionals and alumni who are health care professionals.The commission will ensure, to the extent possible, that an equal number of new agreements are available to health care professionals in each occupation category. Selection of new applicants within each occupation category will be prioritized as follows: a. Students in their final year of a degree program leading to a license to practice as a health care professional; b. The most recent graduates of a degree program leading to a license to practice as a health care professional, with the most recent academic year graduates given priority; c. Date of application. 14.2(2) Health care professional service requirement. The health care professional service requirement for the health care professional loan repayment program is four years. The health care professional must annually verify, in a format acceptable to the commission, that the health care professional practiced in an eligible rural community for 12 consecutive months for each year of required service. An award will be prorated based on the months of service provided in a state fiscal year if less than 12 months.An award will also be prorated if the individual is employed on a less than full-time basis. 14.2(3) Award. The health care professional may receive up to $50,000 in state-funded repayment benefits when aan eligible rural community agrees to fund matching benefitsprovide matching funds of an equal or greater amount.At least a dollar-for-dollar match must be provided. Matching funds from an eligible rural community totaling less than $50,000 will result in an equally lower state health care professional recruitment program award. 14.2(4) Eligible loans. Eligible loans include subsidized and unsubsidized Stafford loans, Grad PLUS loans and consolidated loans. Only the outstanding portion of a Federal Consolidation Loan that was used to repay an eligible subsidized or unsubsidized Federal Stafford Loan, an eligible Direct Subsidized Loan, an eligible Direct Unsubsidized Loan, or an eligible Grad PLUS Loan qualifies for loan repayment. A health care professional who receives loan repayment under this program and who refinances an eligible loan by obtaining a private educational loan may continue to receive loan repayment awards. 14.2(5) Disbursement. The commission shall disburse the loan payment to the health care professional’s loan holder in return for completion of the service requirements in an eligible rural community. 14.2(6) Restrictions. A recipient of a loan repayment award under Iowa Code section 261.113, 261.114, or 261.115 shall not be eligible for an award under this chapter.A health care professional who is in default on a Stafford loan, SLS loan, Grad PLUS loan, or a Perkins/National Direct/National Defense student loan or who owes a repayment on any Title IV grant assistance or state award shall be ineligible for repayment benefits. Eligibility for state aid may be reinstated upon payment in full of the delinquent obligation or by commission ruling on the basis of adequate extenuating evidence presented in appeal under the procedures set forth in 283—Chapter 5, Iowa Administrative Code. 14.2(7) Repayment. a. If loan repayment funds are applied prior to the health care professional’s completion of the service requirement and the health care professional fails to complete the service requirement, repayment shall begin 30 days following termination of practice in an eligible rural community. b. The commission shall prorate the award balance based on the months of service provided. c. The health care professional shall repay the prorated balance of the loan repayment benefits and accrued interest at 12 percent per annum. Interest shall accrue on the unpaid principal balance of each loan from the effective date of the loan repayment agreement until the loan is paid in full. d. The prorated balance owed by the health care professional must be paid in full within three years from the date the service ends.ARC 5852CCollege Student Aid Commission[283]Notice of Intended ActionProposing rule making related to approval of postsecondary schools and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to amend Chapter 21, “Approval of Postsecondary Schools,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 261.3 and 261B.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapters 261 and 261B and 2021 Iowa Acts, House File 644.Purpose and Summary The proposed rule making implements amendments enacted by 2021 Iowa Acts, House File 644, sections 1 and 2. House File 644 authorizes the Commission to utilize funding in the Postsecondary Registration Fund to assist Iowans who are negatively impacted by a precipitous school closure. The proposed rule making provides a definition of “school closure,” defines the types of assistance the Commission can provide in the event of a school closure, clarifies student eligibility for assistance, and establishes the claim, approval, and awarding processes for eligible students. In addition, the proposed rule making makes technical amendments to ensure the authorization duties associated to exempt schools are clarified in rule.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4608 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 283—21.1(261B,261G) as follows:283—21.1(261B,261G) Postsecondary registration, exemption from registration, and participation in the commission-approved reciprocity agreement. The college student aid commission examines college and university applications for registration to operate in Iowaor authorization to operate under an exemption from registration and monitors schools approved by the commission to operate in the state. The commission also examines Iowa college and university applications for participation in an interstate reciprocity agreement under which the commission is an approved participant. ITEM 2. Amend rule 283—21.2(261B,261G), definition of “School,” as follows: "School" means a postsecondary educational institution that applies to register or is currently registered to offer all or a portion of a program in Iowa, or applies to operate or is operating under an approved exemption from registration, under Iowa Code chapter 261B. “School” also means a postsecondary educational institution that is seeking to participate in the commission’s approved interstate reciprocity agreement under Iowa Code chapter 261G or that is a “participating resident institution” as defined in Iowa Code section 261G.2. A postsecondary educational institution that maintains a physical location outside of the state of Iowa and that must register under Iowa Code chapter 261B to operate at a physical location in this state is not a school that is eligible to participate in the commission’s approved interstate reciprocity agreement under Iowa Code chapter 261G. ITEM 3. Adopt the following new definition of “School closure” in rule 283—21.2(261B,261G): "School closure" means a precipitous or abrupt closure of a school during a semester, school period, or term of enrollment that leaves students without an option to complete the courses or program they started and with no ability to receive credit. ITEM 4. Adopt the following new rule 283—21.16(261B,261G):283—21.16(261B,261G) School closures. In the event of a school closure, the commission may use unobligated funds from the postsecondary registration fund, pursuant to Iowa Code section 261B.8, to assist impacted eligible students. 21.16(1) Student eligibility. The provisions of this rule apply to Iowa resident students who were enrolled in a postsecondary educational program that leads to a recognized educational credential or were on an approved leave of absence when the school abruptly closed. 21.16(2) Assistance to impacted eligible students. The commission may provide the following forms of assistance to eligible students impacted by a school closure: a. Procure, evaluate, and store records needed to establish the validity of claims against a school for failure to faithfully perform all contracts and agreements. b. Pay institutional charges on behalf of Iowans who enrolled at the school. c. Support an arrangement in which the school provides its current students with the opportunity to complete the students’ courses of study after the school closes, including any activities designed to facilitate the transition of such students to another postsecondary educational institution. d. Pay private educational loan debt incurred by Iowans for attendance at the school during the enrollment term that the college closes. e. Reimburse Iowans who enrolled at the school for other financial loss, as determined by the commission. 21.16(3) Claims process. An eligible student making a claim for reimbursement under paragraph 21.16(3)“b,” “d,” or “e” must contact the commission for a claim form and provide the following supporting information and documentation: a. Proof of enrollment at the time of school closing. b. Proof of attendance at the time of school closing. c. Proof of Iowa residency at the time of school closing. d. Proof of payment of private educational loan debt, tuition, fees, or other financial loss as determined by the commission. e. Any other documentation to support a student’s claim of enrollment, attendance, or payment. 21.16(4) Approval process. The commission will review a claim and the supporting information and documentation submitted by each eligible student seeking reimbursement under this rule. The commission may delay approval of claims for a period not to exceed one year to ensure all claims related to a school closure are received. 21.16(5) Awarding of approved claims. a. All claims for reimbursement shall be submitted and approved within one year of the date of the school closure. b. Claims for reimbursement will first be made against the school’s surety bond. c. If the school’s surety bond is insufficient to provide reimbursement to all approved claims, the postsecondary registration fund, pursuant to Iowa Code section 261B.8, may be used to reimburse any remaining approved claims.In no case will the total approved claims related to a single school closure exceed one‑half of the unobligated balance in the postsecondary registration fund pursuant to Iowa Code section 261B.8. If the postsecondary registration fund is insufficient to cover the full amount of all approved claims, the commission shall develop a method of allocating the funds. 21.16(6) Appeal process. The procedures set forth in 283—Chapter 4 will be followed in the event of an appeal to a decision by the commission.ARC 5853CCollege Student Aid Commission[283]Notice of Intended ActionProposing rule making related to rural Iowa primary care loan repayment program and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to amend Chapter 24, “Rural Iowa Primary Care Loan Repayment Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 261.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 261 and 2021 Iowa Acts, Senate File 129.Purpose and Summary These proposed amendments implement changes enacted by 2021 Iowa Acts, Senate File 129. Senate File 129 adds OB-GYN as an eligible specialty and expands the eligible practice areas for psychiatrists. In addition, the legislation allows the Commission to amend the service agreement upon request of the recipient to allow the individual to work on a part-time basis.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4608 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 283—24.2(261), definitions of “Physician” and “Service commitment area,” as follows: "Physician" means an individual who holds a practitioner’s license issued by an agency or board under the Iowa department of public health and is employed in the practice of medicine and surgery or osteopathic medicine and surgery, specializing in family medicine, pediatrics, psychiatry, internal medicine,obstetrics and gynecology, or general surgery. "Service commitment area" means a medically underserved Iowa city with a population of less than 26,000 that is located more than 20 miles from a city with a population of 50,000 or more. Each physician participating in the program must contract with the service commitment area to ensure the service commitment area provides a nonrefundable $20,000 contribution for deposit in the rural Iowa primary care trust fund. Payment of the nonrefundable contribution to the trust fund can be made by, but is not limited to, the following organizations: community agencies, hospitals, medical groups, municipalities, community foundations, local government entities, or other community entities. Locations and distances between cities will be consistently measured and verified by calculating the shortest travel distance on paved roads.which provides a nonrefundable contribution for each physician in the community who is participating in the rural Iowa primary care loan repayment program and which meets any of the following conditions:- Is a city within a federal mental health shortage area, as designated by the Health Resources and Services Administration of the United States Department of Health and Human Services, if the physician participating in the rural Iowa primary care loan repayment program specializes in psychiatry.
- Is a city with a population of less than 26,000 that is located more than 20 miles from a city with a population of 50,000 or more. Locations and distances between cities will be consistently measured and verified by calculating the shortest travel distance on paved roads.
Proposing rule making related to National Guard master’s degree scholarship program and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to adopt new Chapter 29, “Iowa National Guard Master’s Degree Scholarship Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 261.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 261 and 2021 Iowa Acts, House File 428.Purpose and Summary This proposed rule making implements provisions related to providing scholarships to members of the National Guard who are enrolled in certain master’s degree programs as enacted by 2021 Iowa Acts, House File 428. In the event that the Adjutant General authorizes the expenditure of unencumbered or unobligated funds from Iowa Code section 261.86(6) to provide scholarship awards for the recruitment or retention of individuals who are pursuing completion of science, technology, engineering, and mathematics master’s degree programs, the Iowa National Guard and Commission will utilize this new chapter to guide the administration of those benefits.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4806 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Adopt the following new 283—Chapter 29: CHAPTER 29IOWA NATIONAL GUARD MASTER’S DEGREE SCHOLARSHIP PROGRAM283—29.1(261) Scholarships to Iowa national guard members for master’s degree studies at eligible Iowa institutions. In the event that the adjutant general authorizes the expenditure of unencumbered or unobligated funds from Iowa Code section 261.86(6) for the recruitment or retention of individuals by providing a scholarship award to an eligible member of the Iowa national guard, this chapter shall be used to administer authorized scholarships. The adjutant general shall select program recipients and authorize scholarship awards under this chapter. The decision of the adjutant general is final. 29.1(1) Definitions. As used in this chapter: "Eligible program of study" means a master’s degree program in science, technology, engineering, and mathematics-related military occupational specialties or air force specialty codes that is in compliance with the federal Edith Nourse Rogers STEM scholarship program established under 38 United States Code §3320. "Federal active duty" means military duty performed pursuant to orders issued under Title 10, United States Code, other than for training. "State-defined payment period" means one of six payment terms and corresponding deadlines as defined by the college student aid commission. 29.1(2) Eligible guard member. A recipient must: a. Be a resident of Iowa, as defined by the adjutant general of Iowa, and a member of an Iowa army or air national guard unit throughout each term for which the member receives benefits. b. Have satisfactorily completed required guard training. c. Have maintained satisfactory performance of guard duty. d. Have applied to the adjutant general of Iowa for program eligibility by the established application deadline date(s) by completing the Free Application for Federal Student Aid (FAFSA) and any other application form required. The adjutant general shall accept an application from an eligible member of the Iowa national guard who was on federal active duty at the time of an application deadline if the application is received within 30 days after the eligible member returns to Iowa from federal active duty. The applicant will be considered for funding for the state-defined payment period in which the application was received and any future state-defined payment periods in that academic year. e. Be pursuing an eligible program of study at an institution of higher education governed by the state board of regents or an accredited private institution or eligible institution located in Iowa that meets all eligibility requirements set forth in Iowa Code section 261.9. f. Be maintaining satisfactory academic progress. g. Have been offered the scholarship incentive either: (1) In the military entrance process, or (2) Within the final year of the service member’s initial contract obligation, if the individual signs a six-year extension. 29.1(3) Selection criteria. The adjutant general will select eligible guard members to receive the scholarship benefit. Neither eligibility nor scholarship award determinations shall be based upon an eligible guard member’s unit, the location at which drills are attended, or whether the eligible guard member is a member of the Iowa army or air national guard. 29.1(4) Award limitations. Awards may be used for tuition and fees; room and board; books, supplies, transportation and personal expenses; dependent care; and disability-related expenses. Individual award amounts shall be determined by the adjutant general and shall neither be less than an amount equal to 50 percent of the resident tuition rate established for students attending the eligible program of study at regent institutions nor exceed the amount of the resident tuition rate established for students attending the eligible program of study at regent institutions. 29.1(5) Restrictions. An eligible guard member may receive the scholarship award for no more than 36 semester credit hours, or the equivalent, of graduate degree study. All credit hours applicable to the eligible program of study in a term of enrollment in which a scholarship was received must be reported to the commission within the state-defined payment period. 29.1(6) Verification and compliance. a. The adjutant general will notify the commission of all eligible guard members. Changes in member eligibility will be sent to the commission within 30 days of the change. b. The commission will notify eligible Iowa colleges and universities of guard member eligibility. c. The commission will coordinate the collection and dissemination of eligibility and enrollment information received from the adjutant general and colleges and universities. d. The institution’s financial aid administrator will be responsible for completing academic progress enrollment verifications and for coordinating other aid to ensure compliance with student eligibility requirements and allowable award amounts. Colleges and universities will report changes in student enrollment to the commission within 30 days after the last day of the enrollment period. This rule is intended to implement 2021 Iowa Acts, House File 428.ARC 5857CCollege Student Aid Commission[283]Notice of Intended ActionProposing rule making related to national guard student loan repayment program and providing an opportunity for public comment
The College Student Aid Commission hereby proposes to adopt new Chapter 30, “Iowa National Guard Student Loan Repayment Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 261.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 261 and 2021 Iowa Acts, House File 428.Purpose and Summary This proposed rule making implements a new loan repayment program enacted by 2021 Iowa Acts, House File 428. In the event that the Adjutant General authorizes the expenditure of unencumbered or unobligated funds from Iowa Code section 261.86(6) to issue loan repayment awards for the recruitment or retention of individuals who have completed or are pursuing completion of science, technology, engineering, and mathematics programs of study, the Iowa National Guard and Commission will utilize this chapter to guide the administration of those benefits.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any, pursuant to 283—Chapter 7.Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Commission no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Mark Wiederspan Executive Director Iowa College Student Aid Commission 475 S.W. Fifth Street, Suite D Des Moines, Iowa 50309-4806 Phone: 515.725.3410 Fax: 515.725.3401 Email: mark.wiederspan@iowa.gov or administrative rules website at rules.iowa.govPublic Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Adopt the following new 283—Chapter 30: CHAPTER 30IOWA NATIONAL GUARD STUDENT LOAN REPAYMENT PROGRAM283—30.1(261) Loan repayment awards to Iowa national guard members. In the event that the adjutant general authorizes the expenditure of unencumbered or unobligated funds from Iowa Code section 261.86(6) for the recruitment or retention of individuals by issuing student loan repayment awards to an eligible member of the Iowa national guard, this chapter shall be used to administer authorized awards. The adjutant general shall select program recipients and authorize awards under this chapter. 30.1(1) Definitions. As used in this chapter: "Eligible program of study" means a program of study in science, technology, engineering, and mathematics-related military occupational specialties or air force specialty codes that is in compliance with the federal Edith Nourse Rogers STEM Scholarship program established under 38 United States Code §3320. "Federal active duty" means military duty performed pursuant to orders issued under Title 10, United States Code, other than for training. "Qualified student loan" means a federally guaranteed Stafford Loan under the Federal Family Education Loan Program or the Federal Direct Loan Program, a federal Grad PLUS Loan, or a federal Perkins Loan, including principal and interest. Only the outstanding portion of a federal consolidation loan that was used to repay a qualified student loan qualifies for loan repayment. 30.1(2) Eligibility requirements. An eligible guard member must: a. Be a resident of Iowa, as defined by the adjutant general of Iowa, and a member of an Iowa army or air national guard unit. b. Have satisfactorily completed required guard training. c. Have maintained satisfactory performance of guard duty. d. Have applied to the adjutant general of Iowa by the established application deadline date(s) by completing any application form required. The adjutant general shall accept an application from an eligible member of the Iowa national guard who was on federal active duty at the time of an application deadline if the application is received within 30 days after the eligible member returns to Iowa from federal active duty. A new application may be required in subsequent years to renew loan repayment eligibility. e. Be pursuing or have completed an eligible program of study. f. Have been offered the loan repayment incentive either: (1) In the military entrance process, or (2) Within the final year of the service member’s initial contract obligation, and the individual must sign a six-year extension. g. Continue to meet the requirements of the contract with the Iowa national guard and the provisions of this chapter. 30.1(3) Selection criteria. The adjutant general will select eligible guard members to receive the student loan repayment benefit. Neither eligibility nor loan repayment award determinations shall be based upon an eligible guard member’s unit, the location at which drills are attended, or whether the eligible guard member is a member of the Iowa army or air national guard. 30.1(4) Annual award. The maximum award shall be the lesser of: a. $5,000, or b. 100 percent of the eligible guard member’s outstanding qualified student loan. 30.1(5) Extent of repayment. Eligible guard members may receive loan repayment for no more than six consecutive years. Eligible guard members who fail to receive loan repayment awards in consecutive years will not be considered for subsequent years of loan repayment. 30.1(6) Disbursement of loan repayment funds. a. Loan repayment awards will be disbursed upon completion of the year for which the award was approved. Prior to issuing the loan repayment award, commission staff will certify that the eligible guard member meets the eligibility requirements. b. Following completion of the provisions in paragraph 30.1(6)“a,” loan repayment awards will be distributed to the eligible guard member’s student loan holder and applied directly to qualified student loans. 30.1(7) Loan repayment cancellation. The adjutant general may cancel future loan repayment benefits for an individual if the individual does not continue to meet the provisions under this chapter or if funding is insufficient to provide future loan repayment awards. 30.1(8) Restrictions. An eligible guard member who is in default on a qualified student loan or who owes a repayment on any Title IV grant assistance or state award shall be ineligible for loan repayment benefits. Eligibility may be reinstated upon payment in full of the delinquent obligation or by commission ruling on the basis of adequate extenuating evidence presented in appeal under the procedures set forth in 283—Chapters 4 and 5. Changes in eligible guard member eligibility will be sent to the commission within 30 days of the change. This rule is intended to implement 2021 Iowa Acts, House File 428.ARC 5851CEconomic Development Authority[261]Notice of Intended ActionProposing rule making related to butchery innovation and revitalization loan program and providing an opportunity for public comment
The Economic Development Authority (IEDA) hereby proposes to rescind Chapter 51, “Self-Employment Loan Program,” and to adopt a new Chapter 51, “Butchery Innovation and Revitalization Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 15.106A and 2021 Iowa Acts, House File 857.State or Federal Law Implemented This rule making implements, in whole or in part, 2021 Iowa Acts, House File 857.Purpose and Summary 2021 Iowa Acts, House File 857, directs the IEDA to establish and administer a Butchery Innovation and Revitalization Program. The program will provide grants to eligible businesses to expand, refurbish, or establish new meat processing businesses or for buildings, refrigeration facilities, freezer facilities, or equipment necessary to expand meat processing capacity. Eligible applicants are Iowa businesses that are licensed by the Iowa Department of Agriculture and Land Stewardship (IDALS) to process meat. The maximum amount of assistance that may be awarded to an eligible applicant is $50,000. Applications for the program will be scored by a review committee appointed by the Director of the IEDA and the Secretary of Agriculture. As directed in 2021 Iowa Acts, House File 857, the IEDA developed the program and the rules proposed in this rule making in consultation with IDALS staff. New Chapter 51 replaces current Chapter 51 relating to the Self-Employment Loan Program created pursuant to Iowa Code section 15.241, which was repealed by 2003 Iowa Acts, chapter 71, section 6.Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond the appropriation made in 2021 Iowa Acts, House File 871. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the IEDA for a waiver of the discretionary provisions, if any, pursuant to 261—Chapter 199. Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the IEDA no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Lisa Connell Iowa Economic Development Authority 1963 Bell Avenue, Suite 200 Des Moines, Iowa 50315 Phone: 515.348.6163 Email: lisa.connell@iowaeda.com Public Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Rescind 261—Chapter 51 and adopt the following new chapter in lieu thereof: CHAPTER 51BUTCHERY INNOVATION AND REVITALIZATION PROGRAM261—51.1(15E) Purpose. Pursuant to Iowa Code section 15E.370 as enacted by 2021 Iowa Acts, House File 857, section 1, the authority is authorized to provide financial assistance to businesses for projects relating to butchery innovation and revitalization as identified in this chapter.261—51.2(15E) Definitions. For purposes of this chapter, unless the context otherwise requires: "Agreement" means a contract for financial assistance under the program describing the terms on which the financial assistance is to be provided. "Applicant" means a business applying for assistance under the program. "Authority" means the economic development authority created in Iowa Code section 15.105. "Authority’s website" means the information and related content found at www.iowaeda.com and may include integrated content at affiliate sites. "Board" means the members of the economic development authority appointed by the governor and in whom the powers of the authority are vested pursuant to Iowa Code section 15.105. "Business" means a sole proprietorship, partnership, corporation, or other business entity organized for profit under the laws of the state of Iowa or another state, under federal statutes, or under the laws of another country. "Committee" means the committee of application reviewers appointed by the director and the secretary pursuant to subrule 51.5(1). "Department" means the department of agriculture and land stewardship. "Director" means the director of the authority. "Establishment" means the same as defined in Iowa Code section 189A.2. "Federal grant of inspection" means a certification issued by the Food Safety and Inspection Service certifying that an establishment is in compliance with the applicable requirements of 9 Code of Federal Regulations Chapter III and has been granted daily inspection services by FSIS. "Federally inspected small-scale meat processing business" means an establishment that has been issued a federal grant of inspection and meets eligible business criteria in subrule 51.3(1). "Financial assistance" means assistance provided only from the funds and assets legally available to the authority pursuant to Iowa Code section 15.370 as enacted by 2021 Iowa Acts, House File 857, section 1, and includes assistance in the form of grants, low-interest loans, and forgivable loans. "Food Safety and Inspection Service" "FSIS" means the agency of the United States Department of Agriculture which regulates establishments. "Grant" means an award of assistance with the expectation that, with the fulfillment of the conditions, terms and obligations of the contract with the authority for the project, repayment of funds is not required. "Licensed custom locker" means an establishment that slaughters or prepares livestock exclusively for use by the owners of the livestock, members of their household, and their nonpaying guests and employees, that is periodically inspected by the department, and that meets the eligible business criteria in subrule 51.3(1). "Mobile slaughter unit" means a self-contained slaughter establishment that can travel from site to site, that operates in compliance with applicable laws, regulations, and the most current mobile slaughter unit compliance guide issued by FSIS, and that meets the eligible business criteria in subrule 51.3(1). "Program" means the butchery innovation and revitalization program established pursuant to this chapter. "Project" means an activity or activities undertaken by the applicant to be carried out at an establishment. "Secretary" means the secretary of agriculture, who is the head of the department. "State grant of inspection" means a certification issued by the department certifying that an establishment is in compliance with the applicable requirements of 21—Chapter 76 and has been granted daily inspection services by the department. "State-inspected small-scale meat processing business" means an establishment that has been issued a state grant of inspection and meets the eligible business criteria in subrule 51.3(1).261—51.3(15E) Eligibility. 51.3(1) Eligible businesses. To be eligible for a grant under the program, an applicant shall meet all of the following requirements: a. The business must be located in this state. For the purposes of this paragraph, a business is located in this state if at least 98 percent of the business’s employees work at the business’s operations in Iowa or if the employees that are paid at least 98 percent of the business’s payroll work at the business’s operations in Iowa. b. The business must be incorporated or organized in Iowa or authorized to do business in Iowa. c. The business must not have been subject to any regulatory enforcement action related to federal, state, or local environmental, worker safety, food processing, or food safety laws, rules, or regulations within the last five years. For the purposes of this paragraph, regulatory enforcement actions include, but are not limited to, an administrative order, consent order or similar formal order issued by an applicable enforcement agency or an involuntary withdrawal of a state grant of inspection or federal grant of inspection. d. The business must only employ individuals legally authorized to work in the state. e. The business must not currently be in bankruptcy. f. The business must employ less than 50 individuals. g. The business must be an establishment that holds a current license from the department in accordance with the requirements of Iowa Code chapter 189A or is actively working with the department to obtain a license. 51.3(2) Eligible projects. The applicant must propose one of the following types of projects: a. To expand or refurbish an existing, or to establish a new, state-inspected small-scale meat processing business. b. To expand or refurbish an existing, or to establish a new, federally inspected small-scale meat processing business. c. To expand or refurbish an existing, or to establish a new, licensed custom locker. d. To expand or refurbish an existing, or to establish a new, mobile slaughter unit. e. To rent or purchase buildings, refrigeration facilities, freezer facilities, or equipment necessary to expand processing capacity, including mobile slaughter or refrigeration units used exclusively for meat or poultry processing by a federally inspected small-scale meat processing business, a licensed custom locker, a mobile slaughter unit, or a state-inspected small-scale meat processing business. 51.3(3) Matching support required. The applicant shall demonstrate the ability to provide matching financial support for the project on a one-to-one basis in the form of cash. The matching financial support must be obtained from private sources.261—51.4(15E) Application submittal and review process. 51.4(1) The authority will develop a standardized application process and make information on applying available on the authority’s website. To apply for assistance under the program, an eligible business shall submit an application to the authority in the form and manner prescribed by the authority. 51.4(2) Applications will be accepted only during established application periods as announced on the authority’s website. Applications will be reviewed in the order received by the authority. 51.4(3) The authority may refuse to accept incomplete applications or may refuse to accept applications because of insufficient funds. 51.4(4) A scoring committee that includes authority and department staff as described in subrule 51.5(1) will consider, evaluate, and recommend applications for financial assistance under the program. The committee will review applications for financial assistance and score the applications according to the criteria described in subrule 51.5(2). Applications deemed to meet the minimum scoring criteria will be submitted to the board for a final funding decision. 51.4(5) The board, after considering the recommendations made by the committee, will determine which applications to fund and how much should be awarded to each applicant. The board has final decision-making authority on requests for financial assistance for the program. The director will take final action on all applications for financial assistance, except those rejected pursuant to subrule 51.4(3). The board may approve an award, decline to award, or refer an application back to staff for further review and recommendation. 51.4(6) The maximum amount of financial assistance awarded to an eligible business for all applications under the program shall not exceed $50,000. The board may increase the maximum amount of financial assistance per eligible business if funds are made available for the program in addition to the funds appropriated by 2021 Iowa Acts, House File 871. 51.4(7) Successful applicants will be notified in writing of an award of financial assistance, including any conditions and terms of the award.261—51.5(15E) Application scoring criteria. 51.5(1) Application scoring. A scoring committee will be composed of at least one representative of the authority appointed by the director, at least one representative of the department appointed by the secretary, and two additional members mutually agreed upon by the director and the secretary. The committee will evaluate the applications and give them an average numerical score between 0 and 100. The board may not approve a grant for an application that receives an average score of less than 75 points. 51.5(2) Scoring criteria. The criteria under which each application will be scored are: a. The extent to which the project benefits local small-scale farmers by creating or expanding opportunities to market processed meat under private labels or by providing greater flexibility or convenience to have animals processed: 25 points. Projects that increase processing capacity or efficiency will receive more points. b. The extent to which the project establishes an essential community asset: 25 points. Projects that are likely to negatively impact existing meat processing businesses will receive fewer points. c. The sufficiency of the proposed project’s financing structure, the feasibility of the sources of funds, and the appropriateness of the proposed uses of the funds: 15 points. d. The extent to which the applicant has planned for long-term use of the project and the likelihood of long-term use: 15 points. e. The number and quality of jobs to be created by the applicant as a result of the project: 10 points. Projects that create more jobs or higher quality jobs will receive more points. Factors the committee will consider in assessing the quality of jobs include, but are not limited to, wages and benefits. f. The financial need of the applicant: 10 points. Applicants that received a business improvement grant from the department for expenses incurred between March 1, 2020, and December 1, 2020, will receive fewer points. 261—51.6(15E) Funding decisions. Each application, including its numerical score, will be referred to the board with a recommended funding decision. The board will make the final funding decision on each application, taking into consideration the score and the funding recommendation of the committee. 261—51.7(15E) Contract administration. 51.7(1) The authority will prepare a contract for each award approved by the board. The contract will reflect the terms of the award and may include other terms and conditions reasonably necessary for implementation of the program pursuant to this chapter. 51.7(2) Any substantive change to a proposed project shall require an amendment to the contract. Amendments shall be requested in writing. No amendment shall be valid until approved by the board. The authority may execute nonsubstantive or corrective changes to the contract without board approval.261—51.8(15E) Disbursement of funds. The authority will disburse funds for a project only after a complete application has been received, an award has been approved by the board, a contract has been executed between the applicant and the authority, and all applicable conditions for disbursement have been met, including the submission of documentation pertaining to the eligible expenditures. Disbursement of funds under the contract will be on a reimbursement basis for expenses incurred by the applicant after the date the board approves the award and as provided under the contract.261—51.9(15E) Reporting. An applicant receiving assistance under the program shall submit any information reasonably requested by the authority in sufficient detail to permit the authority to prepare any reports required by the authority, the board, the general assembly or the governor’s office. These rules are intended to implement Iowa Code section 15E.370 as enacted by 2021 Iowa Acts, House File 857, section 1. ARC 5850CEconomic Development Authority[261]Notice of Intended ActionProposing rule making related to brownfield and grayfield redevelopment and providing an opportunity for public comment
The Economic Development Authority (IEDA) hereby proposes to amend Chapter 65, “Brownfield and Grayfield Redevelopment,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 15.106A and section 15.293B as amended by 2021 Iowa Acts, Senate File 619.State or Federal Law Implemented This rule making implements, in whole or in part, 2021 Iowa Acts, Senate File 619.Purpose and Summary 2021 Iowa Acts, Senate File 619, amends Iowa Code section 15.293B relating to the Redevelopment Tax Credit Program for Brownfields and Grayfields. The amended statute increases the maximum program allocation to $15 million. 2021 Iowa Acts, Senate File 619, also authorizes the IEDA to award any tax credits in the next annual application period if the tax credits (1) have been revoked, including any credits revoked in the five years prior to enactment of the legislation, (2) were not awarded because the registered projects were not timely completed, or (3) were not awarded because the registered projects did not meet the requirements of the program or the agreement (Iowa Code section 15.293B(5A)“a” as enacted by 2021 Iowa Acts, Senate File 619). Senate File 619 states that tax credits awarded pursuant to Iowa Code section 15.293B(5A)“a” shall not be counted against the maximum allocation under Iowa Code section 15.119. This proposed rule making amends Chapter 65 to reflect the changes made to the statute by 2021 Iowa Acts, Senate File 619. In addition, subrule 65.8(5) is amended to conform to a statutory amendment made in 2019. Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond that of the legislation implemented. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the IEDA for a waiver of the discretionary provisions, if any, pursuant to 261—Chapter 199. Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the IEDA no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Lisa Connell Iowa Economic Development Authority 1963 Bell Avenue, Suite 200 Des Moines, Iowa 50315 Phone: 515.348.6163 Email: lisa.connell@iowaeda.com Public Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 261—65.2(15), definition of “Board,” as follows: "Board" meansthe members of the economic development authority boardappointed by the governor and in whom the powers of the authority are vested pursuant to 2011 Iowa Code Supplement section 15.10215.105. ITEM 2. Amend subrule 65.8(5) as follows: 65.8(5) Project completion. A registered project shall be completed within 30 months of the date the project was registered unless the authority provides additional time to complete the project. A project will not be provided more than 12 months of additional time. If the registered project is not completed within the time required, the project is not eligible to claim a tax credit pursuant to this chapter. ITEM 3. Amend paragraph 65.11(4)"e" as follows: e. Maximum credit total.For the fiscal year beginning July 1, 2009, the maximum amount of tax credits issued by the authority shall not exceed $1 million. For the fiscal year beginning July 1, 2011, the maximum amount of tax credits issued by the authority shall be an amount determined by the board but not in excess of $5 million. For the fiscal year beginning July 1, 20132021, and for each subsequent fiscal year, the maximum amount of tax credits issuedallocated to the program by the authority shall be an amount determined by the board but not in excess of the amount established pursuant to Iowa Code section 15.119as amended by 2021 Iowa Acts, Senate File 619.Tax credits awarded pursuant to paragraph 65.11(8)“b” shall not be counted against the allocation determined by the board pursuant to this paragraph. ITEM 4. Amend subrule 65.11(8) as follows: 65.11(8) Tax credit carryover. a. If the maximum amount of tax credits available has not been issued at the end of the fiscal year, the remaining tax credit amount may be carried over to a subsequent fiscal year or the authority may prorate the remaining credit amount among other eligible applicants. b. Tax credits revoked under subrule 65.8(4) including tax credits revoked up to five years prior to the effective date of division XIV of 2021 Iowa Acts, Senate File 619, and tax credits not awarded under subrules 65.8(5) and 65.8(6), may be awarded in the next annual application period established in Iowa Code section 15.293B(1)“c.” ITEM 5. Amend 261—Chapter 65, implementation sentence, as follows: These rules are intended to implement 2011 Iowa Code Supplement sections 15.291 to 15.295and 2021 Iowa Acts, Senate File 619.ARC 5819CEngineering and Land Surveying Examining Board[193C]Notice of Intended ActionProposing rule making related to examination and experience requirements and providing an opportunity for public comment
The Engineering and Land Surveying Examining Board hereby proposes to amend Chapter 1, “Administration,” Chapter 2, “Fees and Charges,” Chapter 3, “Application and Renewal Process,” Chapter 4, “Engineering Licensure,” and Chapter 7, “Professional Development,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 542B.6.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 542B; 2020 Iowa Acts, House File 2389; and 2021 Iowa Acts, House File 284.Purpose and Summary 2021 Iowa Acts, House File 284, allows the Board to adopt rules for “decoupling.” Decoupling allows professional engineer applicants to sit for the Principles and Practice of Engineering (PE) examination any time after passing the Fundamentals of Engineering (FE) examination, instead of first acquiring four years of professional engineering experience, as is the current situation. The experience requirement will be verified at the time the applicant applies for a PE license. 2020 Iowa Acts, House File 2389, requires the Board to amend rules regarding waivers and variances. The proposed amendments in this rule making are in response to these legislative changes. There are also some updates to rules included in these proposed amendments. Fiscal Impact This rule making removes the chronological component of requirements for a PE license. There is a fiscal impact of less than $100,000 annually or $500,000 over five years.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 193—Chapter 5. Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Robert Lampe Iowa Engineering and Land Surveying Examining Board 200 East Grand Avenue, Suite 350 Des Moines, Iowa 50309 Email: robert.lampe@iowa.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: August 31, 2021 9 to 10 a.m. Professional Licensing Bureau Offices 200 East Grand Avenue, Suite 350 Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Rescind subrule 1.1(3). ITEM 2. Amend rule 193C—1.4(542B) as follows:193C—1.4(542B) Waivers and variances. 1.4(1) The board’s rules regarding waivers and variances can be found in the uniform rules for the division of professional licensing and regulation at 193—Chapter 5. 1.4(2) Interim rulings. The board chairperson, or vice chairperson if the chairperson is not available, may rule on a petition for waiver or variance when it would not be timely to wait for the next regularly scheduled board meeting for a ruling from the board. a. The executive secretary shall, upon receipt of a petition meeting all applicable criteria established in 193—Chapter 5, present the request to the board chairperson or vice chairperson along with all pertinent information regarding established precedent for granting or denying such requests. b. The chairperson or vice chairperson shall reserve the right to hold an electronic meeting of the board when: (1) Board precedent does not clearly resolve the request and the input of the board is deemed required; and (2) The practical result of waiting until the next regularly scheduled meeting would be a denial of the request due to timing issues. c. A waiver report shall be placed on the agenda of the next regularly scheduled board meeting and recorded in the minutes of the meeting. d. This subrule on interim rulings does not apply if the waiver or variance was filed in a contested case. ITEM 3. Amend rule 193C—2.1(542B) as follows:193C—2.1(542B) General statement. Fees are fixed in such an amount as will defray the expense of administering board responsibilities. Fees are charged in accordance with the following table:Type of feeAmountRenewal Active license renewal$100 Inactive license renewal$40 Reinstatement of lapsed license(In addition to the reinstatement fee, the applicant for reinstatement must also pay the appropriate prorated reinstated license fee below.)$100Reinstatement of inactive to active license$60 New or reinstated license(In addition to the appropriate prorated reinstated license fee, the applicant for reinstatement must also pay the reinstatement fee above.)$100 Prorated at six-month intervalsApplication for examinationsexamination Principles and Practice of Engineering$100 Principles and Practice of Land Surveying$100Examinations Fees for NCEES examinations are paid directly to the examination service at the rate established by contract based upon cost of the examination materials and processing expenses.Variable Iowa State Specific Land Surveying Examination$30Application for licensure by comity as a professional engineer or professional land surveyor$150Certificates Initial professional engineer or professional land surveyor certificate$15 Additional or duplicate certificate$25 Engineer or land surveyor intern certificateNo chargeCheck returned for insufficient funds$15Verification of records for lapsed licensees$15 per verification Late renewal fee (for renewals postmarkedcompleted after December 31 and before February 1January 31)$25 ITEM 4. Amend rule 193C—3.1(542B) as follows:193C—3.1(542B) General statement. A person requesting to be licensed as a professional engineer or professional land surveyor shall submit a completed, standardized, notarized application form, which may be obtained from the board’s office or electronically from the board’s Internet web page. 3.1(1) Application expiration. On the examination and comity applications due date, the applications are considered current if it has been one year or less since the applications were received by the board office. 3.1(2) Branch licensure. A list of engineering branches in which licensure is granted can be obtained from the board’s office. Branches conform to those branches generally included in collegiate curricula. An applicant for licensure in Iowa shall be licensed first in the branch or branches indicated by the applicant’s education and experience. A minimum of 50 percent of the required practical experience in which the individual is to be examined shall have been in that same branch of engineering. 3.1(3) Academic transcripts. a. United States institutions.Completion of post-high school education shall be evidenced by the board’s receipt of an applicant’s transcripts directly from the office of the registrar of each institution attendedconferring a qualifying degree. b. Institutions outside the United States.Transcripts from institutions located outside the boundaries of the United States of America shall be sent directly from the institution to an evaluation service and shall be evaluated for authenticity and substantial equivalency with Accreditation Board for Engineering and Technology, Inc. (ABET) or Engineering Accreditation Commission (EAC) accredited engineering programs. To be readily acceptable, such evaluations shall be from the National Council of Examiners for Engineering and Surveying (NCEES). However, the board may accept evaluations from other recognized foreign credential evaluators satisfactory to the board. The expense of the evaluation is the responsibility of the applicant. Each evaluation shall be sent directly to the board from the evaluation service and shall include a copy of the transcript in the form sent to the evaluation service directly from the educational institution. Each evaluation must address both whether the transcript is authentic and whether the engineering program is equivalent to those accredited by ABET or EAC. ITEM 5. Amend rule 193C—3.2(542B) as follows:193C—3.2(542B) Examination applicationApplication components and due dates. 3.2(1) Fundamentals of Engineering examination application components and due dates. Applications for the Fundamentals of Engineering examination are submitted directly to the examination service selected by the board to administer the examinations. 3.2(2) Fundamentals of Land Surveying examination application components and due dates. The components of this application include: the completed application form, references pursuant to 193C—paragraph 5.1(5)“b” and transcripts. Fundamentals of Land Surveying examination applications must be submitted to the board office. Applications submitted by the first day of each month will be reviewed by the board at the next regularly scheduled board meeting. 3.2(3) Principles and Practiceof Engineering examination application components and due dates. Principles and Practice of Engineering and Principles and Practice of Land Surveying examination applications require a detailed review and must, therefore, be submitted to the board office. To facilitate the transition to computer-based testing offered throughout the year, application files with all required components submitted to the board office by the first day of each month will be reviewed at the next regularly scheduled board meeting. The Principles and Practice examination application packet includes the following components: (1) the completed online application form, (2) the required number of references, (3) the project statement, and (4) the ethics questionnaire. In addition, a complete application file must include verification of examination records and transcripts. Examination applications will not be reviewed by the board until the application file is complete. Since the verification of examination records must be sent directly from the jurisdiction where the applicant took the Fundamentals of Engineering examination, the applicant should contact the other jurisdiction well in advance of the deadline for submittal of the application to request this verification. For transcripts, the applicant should contact the university well in advance to ensure that the transcripts are received by the deadlineare submitted directly to the examination service selected by the board. Documentation of a qualifying degree will be required prior to approval to sit for the examination. 3.2(4) Principles and Practice of Land Surveying application components and due dates. Principles and Practice of Land Surveying examination applications are submitted to the board office. Application files with all required components submitted to the board office by the first day of each month will be reviewed at the next regularly scheduled board meeting. The examination application file includes the following components: (a) the completed online application form, (b) the required number of references, (c) the project statement, and (d) the ethics questionnaire. In addition, a complete application file must include verification of examination records and transcripts. Examination applications will not be reviewed by the board until the application file is complete. Since the verification of examination records must be sent directly from the jurisdiction where the applicant took the Fundamentals of Land Surveying examination, the applicant should contact the other jurisdiction well in advance of the deadline for submittal of the application to request this verification. For transcripts, the applicant should contact the university well in advance to ensure that the transcripts are received by the deadline. 3.2(5) Professional engineer license application. Professional engineer license applications are submitted to the board office. Application files with all required components submitted to the board office by the first day of each month will be reviewed at the next regularly scheduled board meeting. The professional engineer license application includes the following components: (a) the completed online application form, (b) the required number of references, (c) the project statement, and (d) the ethics questionnaire. In addition, a complete application file must include verification of examination records and transcripts. Professional engineer license applications will not be reviewed until the application file is complete. Since the verification of examination records must be sent directly from the jurisdiction where the applicant took the Fundamentals of Engineering examination, the applicant should contact the other jurisdiction well in advance of the deadline for submittal of the application to request this verification. For transcripts, the applicant should contact the university well in advance to ensure that the transcripts are received by the deadline. ITEM 6. Amend subrule 3.3(1) as follows: 3.3(1) The components of a comity application include: the completed, notarized application form; the ethics questionnaire; references; transcripts; and verification of examinations, as appropriate. Comity applicants may submit the NCEES record in lieu of providing references, verifications, transcripts, and employment history. Since the verification of examination records must, in most cases, be sent directly from the jurisdiction where the applicant took the Fundamentals of Engineering and Principles and Practice Engineering examinations, the applicant should contact the other jurisdiction in advance of submitting the application to request this verification and make every effort to have the verification sent to the board at the time that the application is submitted. Likewise, for transcripts the applicant should contact the university in advance of submitting the application to make every effort to have the transcripts transmitted to the board at the time that the application is submitted. ITEM 7. Amend subrule 3.4(4) as follows: 3.4(4) Notification of expiration. The board shall notify licensees whose certificates of licensure have expired. This notification may be provided through publication in the division’s newsletter. The failure of the board to provide this courtesy notification, or the failure of the licensee to receive the courtesy notification, shall not extend the date of expiration. ITEM 8. Amend paragraph 3.4(6)"a" as follows: a. Received by the board in paper or electronic form, or postmarked with a nonmetered United States Postal Service postmark on or before the expiration date of the certificatethrough the online renewal process; ITEM 9. Amend subrule 3.5(2) as follows: 3.5(2) To reinstate a license that has lapsed for less than one year, the applicant for reinstatement must pay the fee required by 193C—2.1(542B) and must satisfy one of the following requirements: a. Provide documentation of 30 professional development hours achieved within the current and previous biennium (dual licensees must provide documentation of 20 professional development hours for each profession). Professional development hours used for reinstatement shall not be reused at the next renewal; or b. Successfully complete the principles and practice examination within one year immediately prior to application for reinstatement; or c. For an applicant for reinstatement who is an out-of-state resident, submit a statement from the resident state’s licensing board as documented evidence of compliance with the resident state’s mandatory continuing education requirement during the period that the licensee’s Iowa license was lapsed. The statement shall bear the seal of the licensing board. An applicant for reinstatement whose resident state has no mandatory continuing education requirement shall comply with the documented evidence requirement as outlined in this subrule and at 193C—subrule 7.8(2). ITEM 10. Amend subrule 3.5(4) as follows: 3.5(4) To reinstate from inactive status to active status, the applicant for reinstatement must pay the fee required by 193C—2.1(542B) and must provide documentation of 45 professional development hours achieved within the current and previous biennium (dual licensees must provide documentation of 30 professional development hours for each profession).Professional development hours used for a reinstatement shall not be reused at the next renewal. ITEM 11. Amend rule 193C—4.1(542B), introductory paragraph, as follows:193C—4.1(542B) Requirements for licensure by examination. The specific requirements for initial licensing in Iowa are established in Iowa Code section 542B.14, and it is the board’s intention to issue initial licensure only when those requirements are satisfied chronologically as set forth in the statute. ITEM 12. Amend subrules 4.1(1) and 4.1(2) as follows: 4 4.1 1(1) First, the applicant for initial licensure in Iowa must satisfy the educational requirements as follows: a. Graduation from an engineering program of four years or more. (1) If an applicant did not graduate from an Accreditation Board of Engineering and Technology/Engineering Accreditation Commission (ABET/EAC)- or Canadian Engineering Accreditation Board (CEAB)-accredited curriculum, the applicant must also complete, in addition to the engineering degree, one extra year of practical experience satisfactory to the board after receiving the engineering degree.The experience must be verified by a professional engineer (PE) supervisory reference. (2) An engineering technology curriculum does not constitute an engineering program of four years or more. b. If an applicant obtained an associate of science degree or a more advanced degree between July 1, 1983, and June 30, 1988, the board shall only require satisfactory completion of a minimum of two years of postsecondary study in mathematics, physical sciences, engineering technology, or engineering at an institution approved by the board and six years of practical experience which, in the opinion of the board, is of satisfactory character to properly prepare the applicant for the Fundamentals of Engineering examination. (Applicants qualifying under this subrule must successfully complete the Fundamentals of Engineering examination by June 30, 2001.) c. The educational requirement may be fulfilled by a master’s degree in engineering from an institution in the United States of America which offers an accredited bachelor’s degree in the same curriculum. The master’s degree candidate must be required to fulfill the requirements for the bachelor’s degree in the same area of specialization. An applicant with a master’s degree in engineering from an institution in the United States of America that does not offer an accredited bachelor’s degree in the same curriculum will be required to have an additional year of qualifying experience obtained after receipt of the qualifying degree. Applicants using a master’s degree as the qualifying degree may not also use the master’s degree for qualifying experience credit. d. The educational requirement may be fulfilled by a doctor of philosophy degree in engineering from an institution in the United States of America which offers an accredited bachelor’s degree in the same curriculum. The doctoral candidate must be required to fulfill the requirements for the bachelor’s degree in the same area of specialization. An applicant with a doctor of philosophy degree in engineering from an institution in the United States of America that does not offer an accredited bachelor’s degree in the same curriculum will be required to have an additional year of qualifying experience obtained after receipt of the qualifying degree. Applicants using a doctor of philosophy degree as the qualifying degree may not also use the doctor of philosophy degree for qualifying experience credit or as an exemption for the Fundamentals of Engineering examination (FE exam). 4 4.1 1(2) Second, the applicant must successfully complete the Fundamentals of Engineering examination (FE exam). a. An applicant may take the FE exam any time after the educational requirements as specified above are completed, but the applicant must successfully complete the FE exam prior to taking the Principles and Practice of Engineering examination. b. College seniors studying an ABET/EAC- or CEAB-accredited curriculum may take the FE exam during the final academic year. Applicants will be permitted to take the examination during the testing period which most closely precedes anticipated graduation. c. An applicant who graduated from a satisfactory engineering program and has 10ten years or more of work experience satisfactory to the board shall not be required to take the FE exam.This experience is in addition to the four or five years of experience required for the PE license. d. An applicant who has earned a Doctor of Philosophy degree from an institution in the United States of America with an accredited Bachelor of Science engineering degree program in the same discipline, or a similar doctoral degree in a discipline approved by the board, shall not be required to take the FE exam. e. All FE exam candidates will apply directly to the National Council of Examiners for Engineering and Surveying (NCEES) and will self-attest as to the candidate’s eligibility to sit for the FE exam. The board will verify acceptable education and experience at the time an applicant applies to sit for the Principles and Practice of Engineering examination or applies for an Engineer Intern (EI)for an Engineer in Training (EIT) number. The board shall apply the education and experience standards set forth in this rule but will allow reasonable flexibility in timing in the event an applicant sat for and passed the FE exam at a point earlier than provided in this rule. The board will not, however, issue an EIEIT number unless all experience required for candidates who hold engineering degrees from nonaccredited programs has been satisfied at the time of the EIEIT application. ITEM 13. Rescind subrule 4.1(3) and adopt the following new subrule in lieu thereof: 4.1(3) Third, the applicant must successfully complete the Principles and Practice of Engineering examination (PE exam). a. An applicant may take the PE exam any time after passing the FE exam. b. All PE exam candidates will apply directly to the NCEES. The applicant will be required to document a qualifying education. The board will verify acceptable experience at the time the applicant applies for a professional engineer license. ITEM 14. Rescind subrule 4.1(4) and adopt the following new subrule in lieu thereof: 4.1(4) Fourth, the applicant must satisfy the qualifying experience requirements. The purpose of this provision is to ensure that the applicant has acquired the professional judgment, capacity, and competence to design engineering works, structures, and systems. The following criteria will be considered by the board in determining whether an applicant’s experience satisfies the statutory requirements. a. Oversight.All applicants must have direct supervision or professional tutelage (instruction, guidance, mentoring, review, and critique) from one or more licensed professional engineers. This experience must be verified by one or more licensed professional engineers who are familiar with the applicant’s work and can attest that the experience was of the required quality and was accurately described. Verification of the qualifying experience is provided through the reference forms. It is the responsibility of the applicant to provide reference forms to the licensed professional engineers to complete and return directly to the board. (1) To be readily acceptable, all of the qualifying experience shall be under the direct supervision and tutelage of one or more licensed professional engineers. (2) To be considered, a portion of the qualifying experience shall be under the direct supervision or tutelage of one or more licensed professional engineers. In this case, the rest of the qualifying experience shall be under the direct supervision or tutelage of an unlicensed graduate engineer. b. Documentation of experience.All applicants must submit references and a work project description. The board reserves the right to contact the employer and the person providing tutelage on the project for information about the project experience acquired by the applicant. (1) References. An applicant for the professional engineer license shall submit three references from professional engineers or a combination of professional engineers and graduate engineers on forms provided by the board. 1. At least one of the licensed professional engineers who provide a reference for the applicant shall have provided direct supervision or professional tutelage in the course of a mentoring relationship on such matters as technical skills; professional development; the exercise of professional judgment, ethics, and standards in the application of engineering principles and in the review of such matters by others; and the professional obligations of assuming responsible charge of professional engineering works and services. 2. If the applicant has had more than one supervisor, at least two of the references shall be from a supervisor of the applicant. An applicant shall submit supervisor references to verify at least four years of qualifying experience. 3. If an applicant has had professional experience under more than one employer, the applicant shall provide references from individuals with knowledge of the work performed under a minimum of two employers. 4. The board reserves the right to contact references, supervisors, or employers for information about the applicant’s professional experience and competence or to request additional references. 5. The board uses references partially as a means of verifying an applicant’s record of experience. The applicant must distribute a reference form to individuals who are asked to submit references for the applicant. To each reference form, the applicant shall attach a narrative of the applicant’s experience record that is being addressed by the referring individual. 6. The board may require the applicant to submit other evidence of suitable tutelage and supervision. 7. The board may require an oral interview with the applicant or other evidence to verify the applicant’s knowledge and experience in the principles and practice of engineering. 8. The board may conduct interviews with persons providing tutelage or supervision to the applicant. (2) Work project description. An applicant for initial licensure as a professional engineer must include with the application a work project statement describing a significant project on which the applicant worked during the previous 12 months. The board will review all work project statements and will approve only those that include all of the components listed below in numbered paragraphs 4.1(4)“b”(2)“1” to “4” and meet the criteria listed in numbered paragraph 4.1(4)“b”(2)“5.” 1. The statement shall describe the applicant’s degree of responsibility for the project. 2. The statement shall identify the project’s owner and location. 3. The statement shall include the name of the supervisor in charge of the project and, if the supervisor is a professional engineer, the license number of the supervisor. 4. The statement shall be signed and dated by the applicant. 5. Criteria the board shall use in evaluating the acceptability of the project as qualifying experience for the applicant shall include, but not be limited to, the following:Proposing rule making related to child care and providing an opportunity for public comment
The Human Services Department hereby proposes to amend Chapter 109, “Child Care Centers,” Chapter 110, “Child Development Homes,” and Chapter 120, “Child Care Homes,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code chapter 237A.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 237A.3 and 2021 Iowa Acts, House File 260.Purpose and Summary These proposed amendments are implementing 2020 Iowa Acts, House File 260, which was enacted in the 2021 Legislative Session. The proposed amendments increase the number of children allowed at any one time in a nonregistered child care home to six or fewer if at least one of the children is school-aged. The number of children allowed to be cared for at any one time in a registered child development home is increasing from six or more to seven or more. In addition, the Department is simplifying regulatory requirements by removing the definition of “part-time hours.” The rules are also updated to reduce the paperwork burden for providers by limiting the information needed in provider files to verify professional development requirements. The requirement for preinspection of a private sewage disposal system prior to the opening of a child development home or child care home with a private sewage disposal system and for reinspection every two years, which can cause burdens to rural providers, is removed in collaboration with Department of Natural Resources staff. The rules are updated to be in compliance with the Iowa Department of Public Health (IDPH) rules concerning lead paint remediation. References to breast milk are removed from rule language regarding infectious disease control because breast milk is not a bodily fluid covered under universal precaution procedures for infectious diseases. The requirements of the child care provider physical health form are simplified to require that reports be completed for all providers and for all members of a provider’s household who are 18 years of age or older. The proposed amendments align the process for permission for children to attend activities away from a child development home or child care home with the current process for permission for children to attend activities away from a child care center. The proposed amendments also simplify ratios in child development homes without increasing the total capacity and increase the number of infants allowed to be served in a home with two providers. The proposed amendments remove language regarding substitutes in child care centers as substitutes are considered child care facility staff under federal rules and fall under the same requirements as other staff. Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found, but the proposed amendments may assist in maintaining the number of existing child care home providers.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 441—1.8(17A,217).Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Nancy Freudenberg Department of Human Services Hoover State Office Building, Fifth Floor 1305 East Walnut Street Des Moines, Iowa 50319-0114 Email: appeals@dhs.state.ia.us Public Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend paragraph 109.2(3)"a" as follows: a. A provisional license may be issued or a previously issued license may be reduced to a provisional license for a period up to one year when the center does notsufficiently meet all standards imposed by law and these rules. ITEM 2. Amend subrule 109.6(5) as follows: 109.6(5) Volunteers and substitutes. A volunteer shall be at least 16 years of age. All volunteers and substitutes shall: a. Sign a statement indicating whether or not they have one of the following: (1) A conviction of any law in any state or any record of founded child abuse or dependent adult abuse in any state. (2) A communicable disease or other health concern that could pose a threat to the health, safety, or well-being of the children. b. Sign a statement indicating the volunteer or substitute has been informed of the volunteer’s or substitute’s responsibilities as a mandatory reporter. c. Undergo the record check process when any of the following criteria are met: (1) The volunteer or substitute is included in meeting the required child-to-staff ratio; (2) The volunteer or substitute has direct responsibility for a child or children; or (3) The volunteer or substitute has access to a child or children with no other staff present. d. Have on file at the facility a record containing the statements required in paragraphs 109.6(5)“a” and “b” and documentation of any record check process. The record shall be maintained as required in paragraph 109.9(1)“b.” ITEM 3. Amend subparagraph 109.6(6)"a" as follows: (1) Criminal and child abuse record checks shall be conducted for:- Each owner, director, staff member, substitute, volunteer, or subcontracted staff person with direct responsibility for child care or with access to a child when the child is alone;
- Anyone living in the child care facility who is 14 years of age or older.
- Five or fewer children.
- Six or fewer children, if at least one of the children is school-aged.
- Five or fewer children.
- Six or fewer children, if at least one of the children is school-aged.
Proposing rule making related to emergency temporary standard related to COVID-19 and providing an opportunity for public comment
The Labor Commissioner hereby proposes to amend Chapter 10, “General Industry Safety and Health Rules,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 88.5.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 88.Purpose and Summary The Iowa Labor Commissioner is required to adopt by reference changes to the U.S. Department of Labor’s occupational safety and health standards. This proposed rule making would adopt by reference federal Occupational Safety and Health Administration’s (OSHA’s) new emergency temporary standard (ETS) related to the COVID-19 pandemic. The ETS applies only to certain locations where health care services are provided, and it is set to expire after six months. The ETS focuses on those workplaces where employees care for people with the COVID-19 virus and people with an unknown viral status.Fiscal Impact In the Federal Register, the U.S. Department of Labor published a large amount of data as part of its economic analysis. The analysis concluded the ETS is economically feasible and the benefits far outweigh the costs. However, data specific to Iowa is not available.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commissioner for a waiver of the discretionary provisions, if any, pursuant to 875—Chapter 5.Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Commissioner no later than 4:30 p.m. on September 15, 2021. Comments should be directed to: Kathleen Uehling Division of Labor Services 150 Des Moines Street Des Moines, Iowa 50309 Email: kathleen.uehling@iwd.iowa.govPublic Hearing If requested, a public hearing at which persons may present their views orally or in writing will be held as follows: September 15, 2021 9 a.m. 150 Des Moines Street Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Commissioner and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Emergency Rule Making Adopted by Reference This proposed rule making is also published herein as an Adopted and Filed Emergency rule making (see ARC 5847C, IAB 8/11/21). The purpose of this Notice of Intended Action is to solicit public comment on that emergency rule making, whose subject matter is hereby adopted by reference.
ITEM 1. Amend rule 875—10.20(88) by inserting the following at the end thereof:86 Fed. Reg. 32620 (June 22, 2021)ARC 5833CPharmacy Board[657]Notice of Intended ActionProposing rule making related to practice of pharmacy and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 3, “Pharmacy Technicians,” Chapter 8, “Universal Practice Standards,” Chapter 20, “Compounding Practices,” and Chapter 39, “Expanded Practice Standards,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 155A.6A, 155A.45 and 155A.46 and 2021 Iowa Acts, House File 514.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 155A.4, 155A.6A, 155A.45 and 155A.46; 2021 Iowa Acts, House File 514; and 2021 Iowa Acts, Senate File 296.Purpose and Summary The proposed amendments implement legislation enacted during the 2021 Legislative Session (House File 514 and Senate File 296). Specifically, the amendments:
Proposing rule making related to pharmacy technician administration of vaccines and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 3, “Pharmacy Technicians,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 147.76 and 155A.6A.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 155A.6A.Purpose and Summary This proposed rule making provides the minimum training requirements for pharmacy technicians to engage in the administration of vaccinations. Currently, under the national public health emergency declaration and Public Readiness and Emergency Preparedness (PREP) Act in response to the global coronavirus pandemic, pharmacy technicians are authorized, pursuant to training and continuing education requirements, to administer pediatric vaccinations to any patient aged 3 to 18 years old and COVID-19 vaccinations to patients of any age for which the vaccination is authorized or approved. This rule making identifies properly trained pharmacy technicians so that the technicians may engage in pharmacist-delegated vaccine administration for immunizations and not be limited to pediatric or COVID-19 vaccinations.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs can be determined.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 657—Chapter 34.Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sue Mears Board of Pharmacy 400 S.W. 8th Street, Suite E Des Moines, Iowa 50309 Email: sue.mears@iowa.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: September 2, 2021 10:30 to 11 a.m. Health Professions Board Room 400 S.W. 8th Street, Suite H Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Emergency Rule Making Adopted by Reference This proposed rule making is also published herein as an Adopted and Filed Emergency rule making (see ARC 5820C, IAB 8/11/21). The purpose of this Notice of Intended Action is to solicit public comment on that emergency rule making, whose subject matter is hereby adopted by reference.
ITEM 1. Amend rule 657—3.17(155A) as follows:657—3.17(155A) Training and utilization of pharmacy technicians. 3.17(1) Policies and procedures. All licensed pharmacies located in Iowa that utilize pharmacy technicians shall develop, implement, and periodically review written policies and procedures for the training and utilization of pharmacy technicians appropriate to the practice of pharmacy. Pharmacy policies shall specify the frequency of review. 3.17(2) Documented training. Pharmacy technician training shall be documented and maintained by the pharmacy for the duration of employment. Policies and procedures and documentation of pharmacy technician training shall be available for inspection and copying by the board or an agent of the board. 3.17(3) Vaccine administration training and continuing education. A pharmacy technician who administers a vaccine or immunization under the supervision of a pharmacist shall document successful completion of the requirements in paragraph 3.17(3)“a” or “b” and shall maintain competency by completing and maintaining documentation of the continuing education requirements in paragraph 3.17(3)“c.” a. Initial qualification.Except as provided in paragraph 3.17(3)“b,” a technician shall have successfully completed an Accreditation Council for Pharmacy Education (ACPE)-accredited program on vaccine administration that is an evidence-based program that includes study material and hands-on training and techniques for administering vaccines, requires testing with a passing score, complies with current Centers for Disease Control and Prevention (CDC) guidelines, and provides instruction and experiential training in the following content areas: (1) Standards for immunization practices; (2) Basic immunology and vaccine protection; (3) Vaccine-preventable diseases; (4) Recommended immunization schedules; (5) Vaccine storage and management; (6) Informed consent; (7) Physiology and techniques for vaccine administration; (8) Immunization record management; and (9) Identification of adverse events. b. Previous qualification.A technician who is currently licensed as a registered nurse shall be deemed to have met the training requirement. c. Continuing education.During any technician registration renewal period, a technician who engages in the administration of vaccines shall complete and document at least one hour of ACPE-approved continuing education with the ACPE topic designator “06” followed by the letter “T” or “P.” d. Certification maintained.During any period within which a technician may engage in the administration of vaccines, the technician shall maintain current certification in basic cardiac life support through a training program designated for health care providers that includes hands-on training.ARC 5834CPharmacy Board[657]Notice of Intended ActionProposing rule making related to records, dispensing, and controlled substances and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 6, “General Pharmacy Practice,” Chapter 8, “Universal Practice Standards,” and Chapter 10, “Controlled Substances,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 124.301, 147.76 and 155A.13.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 124.301 and 155A.13.Purpose and Summary The proposed amendments provide minimum security and monitoring system requirements to be utilized by Iowa pharmacies to prevent and detect unauthorized access to prescription drugs and records; allow a pharmacist, under specific conditions, to delegate the dispensing of a prescription which otherwise requires pharmacist counseling while the pharmacist is on a break; require Iowa pharmacies to maintain a perpetual inventory system for all controlled substances; and require an exact count or measure of all schedules of controlled substances for a controlled substance inventory count.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, an impact on jobs cannot be determined.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 657—Chapter 34. Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sue Mears Board of Pharmacy 400 S.W. 8th Street, Suite E Des Moines, Iowa 50309 Email: sue.mears@iowa.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: September 2, 2021 1 to 1:30 p.m. Health Professions Board Room 400 S.W. 8th Street, Suite H Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend subrule 6.7(4) as follows: 6.7(4) RefillPrescription sales during pharmacist break. At the discretion of the on-duty supervising pharmacist and pursuant to established policies and procedures, the pharmacist may delegate to a technician the dispensing of previously verified prescriptions which have been identified to not require pharmacist counseling pursuant to rule 657—6.14(155A) when the pharmacist is on a break of limited duration and is absent from the pharmacy department.A prescription that has been identified to require pharmacist counseling pursuant to rule 657—6.14(155A) may be dispensed only if the following conditions are met: a. The pharmacy develops a list of drugs that may not be dispensed in the pharmacist’s absence without the patient or caregiver receiving pharmacist counseling, when counseling would normally be required; b. The patient or caregiver is told that the pharmacist is on a break and is offered the opportunity to wait until the pharmacist returns from break to receive counseling; c. If the patient or caregiver declines to wait, a telephone number at which the patient or caregiver can be reached is obtained; d. After returning from break, the pharmacist makes a reasonable effort to contact the patient or caregiver by telephone and provides counseling; and e. The pharmacist documents the counseling that was provided or documents why counseling was not provided, including a description of the efforts made to contact the patient or caregiver. The documentation shall be retained and available for inspection or copying by the board or its authorized representatives for two years from the date of dispensing. ITEM 2. Adopt the following new subrule 6.7(5): 6.7(5) Minimum physical security and monitoring system requirements. No later than December 1, 2022, a pharmacy located in Iowa shall utilize the minimum physical security and monitoring system requirements as provided herein. Each pharmacy shall develop and implement a documented site-specific analysis of pharmacy security methods to be utilized. At least annually, each pharmacy shall document evaluation and testing of the pharmacy’s security and monitoring systems. Minimum physical security and monitoring system requirements include: a. Appropriate physical security methods to prevent unauthorized access to prescription drugs, including controlled substances, and records when the pharmacy is closed. b. A basic alarm system with off-site monitoring and perimeter and motion sensors. c. Controlled access to computer records. d. If the pharmacy maintains stocks of controlled substances: (1) Secure storage, such as a safe. (2) An electronically monitored security system which requires and records the unique identification of the individual accessing the pharmacy, including the date and time of access. Such records shall be maintained for a minimum of two years following the date of access. A security system maintained on site shall be secure and protected from unauthorized access. (3) A continuous system of video surveillance and recording of the pharmacy department that includes maintenance of recordings for a minimum of 60 days following the date of the recording. A security system maintained on site shall be secure and protected from unauthorized access. e. A designated location, away from drug storage areas, where personal items of pharmacy staff may be stored while on site that can be monitored. ITEM 3. Adopt the following new paragraph 8.3(3)"e": e. Ensuring that the pharmacy provides adequate security to prevent unauthorized access and diversion. ITEM 4. Adopt the following new paragraph 10.14(2)"d": d. To the extent possible, a separation of duties related to the purchasing, receiving, stocking, dispensing, and reconciling of controlled substance inventory. ITEM 5. Amend rule 657—10.18(124) as follows:657—10.18(124) Schedule IIControlled substances perpetual inventory. Each registrant located in Iowa that maintains Schedule II controlled substances shall maintain a perpetual inventory system for all Schedule II controlled substances pursuant to this rule.Additionally, each pharmacy located in Iowa that maintains controlled substances shall maintain a perpetual inventory system for all controlled substances pursuant to this rule. All records relating to the perpetual inventory shall be maintained at the registered location and shall be available for inspection and copying by the board or its representative for a period of two years from the date of the record. The perpetual inventory shall accurately reflect the on-hand inventory of Schedule IIcontrolled substances, and the registrant is responsible for ensuring that the perpetual inventory record is accurate and matches the actual on-hand inventory at all times. 10.18(1) Record format. The perpetual inventory record may be maintained in a manual or an electronic record format. Any electronic record shall provide for hard-copy printout of all transactions recorded in the perpetual inventory record for any specified period of time and shall state the current inventory quantities of each drug at the time the record is printed. 10.18(2) Information included. The perpetual inventory record shall identify all receipts for and disbursements of Schedule II controlled substances by drug or by national drug code (NDC) number. The record shall be updated to identify each receipt, disbursement, and current balance of each individual drug or NDC number. The record shall also include incident reports and reconciliation records pursuant to subrules 10.18(3) and 10.18(4). 10.18(3) Changes to a record. If a perpetual inventory record is able to be changed, the individual making a change to the record shall complete an incident report documenting the change. The incident report shall identify the specific information that was changed including the information before and after the change, shall identify the individual making the change, and shall include the date and the reason the record was changed. If the electronic record system documents within the perpetual inventory record all of the information that must be included in an incident report, a separate report is not required. 10.18(4) Reconciliation. The registrant shall be responsible for reconciling or ensuring the completion of a reconciliation of the perpetual inventory balance with the physical inventory of all Schedule II controlled substances at least annually. In case of any discrepancies between the physical inventory and the perpetual inventory, the registrant shall be notified immediately. The registrant shall determine the need for further investigation, and significant discrepancies shall be reported to the board pursuant to rule 657—10.21(124) and to the DEA pursuant to federal DEA regulations. Periodic reconciliation records shall be maintained and available for review and copying by the board or its authorized agents for a period of two years from the date of the record. The reconciliation process mayshall be completed using either of the following procedures or a combination thereof: a. The individual responsible for a disbursement verifiesshall verify that the physical inventory matches the perpetual inventory following each disbursement and documents that reconciliation in the perpetual inventory record. If controlled substances are maintained on the patient care unit, the nurse or other responsible licensed health care provider verifies that the physical inventory matches the perpetual inventory following each dispensing and documents that reconciliation in the perpetual inventory record.Any discrepancies discovered shall be investigated and reported to the pharmacist in charge (PIC) or the responsible individual within one business day. If any Schedule II controlled substances in the registrant’s current inventory have been disbursed and verified in this manner within the year and there are no discrepancies noted, no additional reconciliation action is required. A perpetual inventory record for a drug that has had no activity within the year shall be reconciled pursuant to paragraph 10.18(4)“b.” b. A physical count of each Schedule II controlled substance stocked by the registrantthat has not been reconciled pursuant to paragraph 10.18(4)“a” shall be completed at least once each year, and that count shall be reconciled with the perpetual inventory record balance.Any discrepancies discovered shall be investigated and reported to the PIC or the responsible individual within one business day. The physical count and reconciliation may be completed over a period of time not to exceed one year in a manner that ensures that the perpetual inventory and the physical inventory of Schedule II controlled substances are annually reconciled. The individual performing the reconciliation shall record the date, the time, the individual’s initials or unique identification, and any discrepancies between the physical inventory and the perpetual inventory. ITEM 6. Amend subrule 10.19(1) as follows: 10.19(1) Record and procedure. Each inventory record, except the periodic count and reconciliation required pursuant to subrule 10.18(4), shall comply with the requirements of this subrule and shall be maintained for a minimum of two years from the date of the inventory. a. Each inventory shall contain a complete and accurate record of all controlled substances on hand on the date and at the time the inventory is taken. b. Each inventory shall be maintained in a handwritten, typewritten, or electronically printed form at the registered location. An inventory of Schedule II controlled substances shall be maintained separately from an inventory of all other controlled substances. c. Controlled substances shall be deemed to be on hand if they are in the possession of or under the control of the registrant. Controlled substances on hand shall include prescriptions prepared for dispensing to a patient but not yet delivered to the patient, substances maintained in emergency medical service programs, care facility or hospice emergency supplies, outdated or adulterated substances pending destruction, and substances stored in a warehouse on behalf of the registrant. Controlled substances obtained through an authorized collection program for the purpose of disposal shall not be examined, inspected, counted, sorted, inventoried, or otherwise handled. d. A separate inventory shall be made for each registered location and for each independent activity registered except as otherwise provided under federal law. e. The inventory shall be taken either prior to opening or following the close of business on the inventory date, and the inventory record shall identify either opening or close of business. f. The inventory record, unless otherwise provided under federal law, shall include the following information: (1) The name of the substance. (2) The strength and dosage form of the substance. (3) The quantity of the substance, which shall be an exact count or measure of the substance and may not be an estimated count or measure. (4) Information required of authorized collection programs pursuant to federal regulations for such collection programs. (5) The signature of the person or persons responsible for taking the inventory. (6) The date and time (opening or closing) of the inventory. g. For all substances listed in Schedule I or II, the quantity shall be an exact count or measure of the substance. h. For all substances listed in Schedule III, IV, or V, the quantity may be an estimated count or measure of the substance unless the container has been opened and originally held more than 100 dosage units. If the opened commercial container originally held more than 100 dosage units, an exact count of the contents shall be made. Products packaged in nonincremented containers may be estimated to the nearest one-fourth container.ARC 5835CPharmacy Board[657]Notice of Intended ActionProposing rule making related to interim pharmacists and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 8, “Universal Practice Standards,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 155A.13.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 155A.13.Purpose and Summary The proposed amendment provides for the identification of an interim pharmacist in charge in situations when the permanent pharmacist in charge is not vacating the position but is out of the pharmacy on an extended leave of absence (e.g., medical or parental leave). The pharmacy would be able to notify the Board, on forms provided by the Board, of the interim pharmacist in charge. However, neither a pharmacy license application nor a permanent change of the pharmacy license would be required.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 657—Chapter 34. Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sue Mears Board of Pharmacy 400 S.W. 8th Street, Suite E Des Moines, Iowa 50309 Email: sue.mears@iowa.gov Public Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Adopt the following new subparagraph 8.35(6)"d": (4) If a permanent pharmacist in charge is out of the pharmacy for an extended leave of absence of no more than 90 days, the pharmacy may identify an interim pharmacist in charge and provide notice of such to the board on forms provided by the board. Identification of an interim pharmacist in charge shall not require submission of a new pharmacy license application and shall not result in a permanent change in pharmacist in charge on the pharmacy license. If a permanent pharmacist in charge is out of the pharmacy for an extended leave of absence greater than 90 days, the pharmacy shall initiate a change of pharmacist in charge in accordance with this rule.ARC 5837CPharmacy Board[657]Notice of Intended ActionProposing rule making related to controlled substances and precursor substances and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 10, “Controlled Substances,” and Chapter 12, “Precursor Substances,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 124.201 and 124B.2(2).State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 124.201 and 124B.2(2).Purpose and Summary The proposed amendments temporarily identify three List I chemicals (used in the illicit manufacture of MDMA/“ecstasy”-type substances and amphetamine/methamphetamine) as precursor substances and add the following four substances into the Iowa Controlled Substances Act, both actions in response to similar scheduling action by the federal Drug Enforcement Administration:
Proposing rule making related to five-year review of rules and providing an opportunity for public comment
The Board of Pharmacy hereby proposes to amend Chapter 21, “Electronic Data and Automated Systems in Pharmacy Practice,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 124.308 and 155A.27.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 124.308 and 155A.27.Purpose and Summary The proposed amendments are the result of an overall five-year review of Chapter 21 as required by Iowa Code section 17A.7(2). The proposed amendments update processes relating to the submission and review of petitions for an exemption to the electronic prescription transmission mandate, as well as provide conforming language with other Board administrative rules.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 657—Chapter 34.Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sue Mears Board of Pharmacy 400 S.W. 8th Street, Suite E Des Moines, Iowa 50309 Email: sue.mears@iowa.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: September 2, 2021 2:30 to 3 p.m. Health Professions Board Room 400 S.W. 8th Street, Suite H Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 657—21.6(124,155A) as follows:657—21.6(124,155A) Electronic prescription applications. Beginning January 1, 2020, eachEach prescription for a controlled substance shall be transmitted electronically to a pharmacy except as provided in rule 657—21.8(124,155A). Prior to January 1, 2020, a prescriber may, but shall not be required to, initiate and authorize a prescription drug order utilizing an electronic prescription application that has been determined to maintain security and confidentiality of patient information and records and, if prescribing controlled substances via an electronic prescribing system, certified compliant with DEA regulations for electronic prescribing of controlled substances. The prescription drug order shall contain all information required by Iowa Code sectionssection 155A.27 and 147.107(5). The receiving pharmacist shall be responsible for verifying the authenticity of an electronically prescribed prescription pursuant to rule 657—8.19(124,126,155A). A prescription that is electronically generated prior to January 1, 2020, or subject to exemption as provided in rule 657—21.8(124,155A), may be transmitted to a pharmacy via electronic or facsimile transmission or printed in hard-copy format for delivery to the pharmacy. A prescription that is transmitted by a prescriber’s agent via electronic or facsimile transmission shall include the first and last names and title of the agent responsible for the transmission. 21.6(1) Electronic transmission. Beginning January 1, 2020, aA prescription prepared pursuant to this rule shall be transmitted electronically to a pharmacy, unless exempt pursuant to rule 657—21.8(124,155A). A pharmacy shall be certified compliant with DEA regulations relating to electronic prescriptions prior to electronically receiving prescriptions for controlled substances. The electronic record shall serve as the original record and shall be maintained for two years from the date of last activity on the prescription. Any annotations shall be made and retained on the electronic record. a. An electronically prepared and transmitted prescription that is printed following transmission shall be clearly labeled as a copy, not valid for dispensing. b. The authenticity of a prescription transmitted via electronic transmission between a DEA-certified electronic prescription application and a DEA-certified electronic automated data processing system shall be deemed verified by virtue of the security processes included in those applications. c. A pharmacy shall ensure that no intermediary has the ability to change the content of the prescription drug order or compromise its confidentiality during the transmission process. The electronic format of the prescription drug order may be changed by the intermediary to facilitate the transmission between electronic applications as long as the content of the prescription drug order remains unchanged. d. In addition to the information requirements for a prescription, an electronically transmitted prescription shall identify the transmitter’s telephone number for verbal confirmation, the telephone number where the prescriber can be contacted for timely consultation about patient care matters, the time and date of transmission, and the pharmacy intended to receive the transmission as well as any other information required by federal or state laws, rules, or regulations. e. If the transmission of an electronic prescription fails, the prescriber may print the prescription, manually sign the printed prescription, and deliver the prescription to the pharmacy via facsimile transmission in accordance with subrule 21.6(2). 21.6(2) Printed (hard-copy) prescriptions. A prescription electronically generated prior to January 1, 2020, or a prescription that is exempt from the electronic prescription mandate as provided in rule 657—21.8(124,155A), may be printed in hard-copy format for facsimile transmission or delivery to the pharmacy. a. A prescription for a controlled substance shall include the prescriber’s manual signature. Printed or hard-copy prescriptions for Schedule II controlled substances shall not be transmitted to a pharmacy via facsimile transmission, except as authorized in rule 657—21.7(124,155A). b. If the prescriber authenticates a prescription for a noncontrolled prescription drug utilizing an electronic signature, the printed prescription shall be printed on security paper. Security features of the paper shall ensure that prescription information is not obscured or rendered illegible when transmitted via facsimile or when scanned into an electronic record system. c. If the facsimile transmission of a printed prescription is a result of a failed electronic transmission, the facsimile shall indicate that it was originally transmitted to the named pharmacy, the date and time of the original electronic transmission, and the fact that the original transmission failed. ITEM 2. Amend rule 657—21.7(124,155A) as follows:657—21.7(124,155A) Facsimile transmission of a prescription. A pharmacist may dispense noncontrolled and controlled drugs, including Schedule II controlled substances only as provided in this rule, pursuant to a prescription faxed to the pharmacy by the prescribing practitioner or the practitioner’s agent. The means of transmission via facsimile shall ensure that prescription information is not obscured or rendered illegible due to security features of the paper utilized by the prescriber to prepare a written prescription. The faxed prescription shall serve as the original record, except as provided in subrule 21.7(1), shall be maintained for a minimum of two years from the date of the last activity on the prescription, and shall contain all information required by Iowa Code sectionssection 155A.27 and 147.107(5), including the prescriber’s signature. If the prescription is transmitted by an agent of the prescriber, the facsimile transmission shall include the first and last names and title of the agent responsible for the transmission. The pharmacist shall be responsible for verifying the authenticity of the prescription as to the source of the facsimile transmission. 21.7(1) Schedule II controlled substances—emergency situations. A pharmacist may, in an emergency situation as defined in 657—subrule 10.26(1), dispense a Schedule II controlled substance pursuant to a facsimile transmission to the pharmacy of a written, signed prescription from the prescriber or the prescriber’s agent pursuant to the requirements of rule 657—10.26(124). The facsimile shall serve as the temporary written record required by 657—subrule 10.26(2). 21.7(2) Schedule II controlled substances—compounded injectable. A prescription for a Schedule II narcotic substance to be compounded for the direct administration to a patient by parenteral, intravenous, intramuscular, subcutaneous, or intraspinal infusion may be transmitted by a prescriber or the prescriber’s agent to a pharmacy via facsimile. 21.7(3) Schedule II controlled substances—long-term care facility patients. A prescription for any Schedule II controlled substance for a resident of a long-term care facility, as “long-term care facility” is defined in rule 657—23.2(155A), may be transmitted by the prescriber or the prescriber’s agent to a pharmacy via facsimile. The prescription shall identify that the patient is a resident of a long-term care facility. 21.7(4) Schedule II controlled substances—hospice patients. A prescription for any Schedule II controlled substance for a patient in a hospice program licensed pursuant to Iowa Code chapter 135J or a program certified or paid for by Medicare under Title XVIII may be transmitted via facsimile by the prescriber or the prescriber’s agent to the pharmacy. The prescription shall identify that the patient is a hospice patient. ITEM 3. Amend rule 657—21.8(124,155A) as follows:657—21.8(124,155A) Electronic prescription mandate and exemptions. Beginning January 1, 2020, allAll prescriptions shall be transmitted electronically to a pharmacy except as provided in this rule. 21.8(1) Prescriptions exempt. Prescriptions which shall be exempt from electronic transmission include: a. A prescription for a patient residing in a nursing home, long-term care facility, correctional facility, or jail. b. A prescription authorized by a licensed veterinarian. c. A prescription for a device. d. A prescription dispensed by a department of veterans affairs pharmacy. e. A prescription requiring information that makes electronic transmission impractical, such as complicated or lengthy directions for use or attachments. f. A prescription for a compounded preparation containing two or more components. g. A prescription issued in response to a public health emergency in a situation where a non-patient-specific prescription would be permitted. h. A prescription issued for an opioid antagonist pursuant to Iowa Code section 135.190 or a prescription issued for epinephrine pursuant to Iowa Code section 135.185. i. A prescription issued during a temporary technical or electronic failure at the location of the prescriber or pharmacy, provided that a prescription issued pursuant to this paragraph shall indicate on the prescription that the prescriber or pharmacy is experiencing a temporary technical or electronic failure. j. A prescription issued pursuant to an established and valid collaborative practice agreement, standing order, or drug research protocol. k. A prescription issued in an emergency situation pursuant to federal law and regulation and rules of the board. An emergency situation may include, but is not limited to, the issuance of a prescription to meet the immediate care need of a patient after hours when a prescriber is unable to access electronic prescribing capabilities. Such prescription shall be limited to a quantity sufficient to meet the acute need of the patient with no authorized refills. 21.8(2) Prescriber, medical group, institution, or pharmacy exemption. A prescriber, medical group, institution, or pharmacy whichthat has been granted an exemption to the electronic prescription mandate pursuant to rule 657—21.9(124,155A) shall be exempt from the electronic prescription mandate only for the duration of the approved exemption, and the exemption shall not apply retroactively to prescriptions issued prior to approval. Upon expiration of an approved exemption, the prescriber, medical group, institution, or pharmacy shall either comply with the electronic prescription mandate or timely petition the board for renewal of the exemption pursuant to rule 657—21.9(124,155A).A prescriber, medical group, institution or pharmacy that has been granted an exemption to the electronic prescription mandate pursuant to rule 657—21.9(124,155A) shall identify the exemption on each prescription issued and transmitted by any nonelectronic means. ITEM 4. Amend rule 657—21.9(124,155A) as follows:657—21.9(124,155A) Exemption from electronic prescription mandate—petition. A prescriber, medical group, institution, or pharmacy that is unable to comply with the electronic prescription mandate in rule 657—21.8(124,155A) prior to January 1, 2020, may petition the board, on forms provided by the board, for an exemption from the requirements based upon economic hardship; technical limitations that the prescriber, medical group, institution, or pharmacy cannot control; or other exceptional circumstances. A prescriber, medical group, institution, or pharmacy seeking an exemption beginning January 1, 2020, shall submit a completed petition no later than October 1, 2019. A timely petition for renewal of a previously approved exemption shall be submitted at least 60 days in advance of the expiration of the previously approved exemption. 21.9(1) Petition information. A petition for exemption from the electronic prescription mandate shall include, but not be limited to, all of the following: a. The name and address of the prescriber, medical group, institution, or pharmacy seeking the exemption. For medical groups and institutions, a list of the names, professional license numbers, and CSA registration numbers of all prescribers who would be covered by the exemptionshall be maintained by the petitioner for the duration of any approved exemption and shall not be required to be submitted with the petition. b. Whether the petitioner is seeking an exemption for controlled substance prescriptions, non-controlled substance prescriptions, or both. c. The petitioner’s current electronic prescribing capabilities. d. The reason, such as economic hardship, technological limitations, or other exceptional circumstances, the petitioner is seeking exemption, including any supporting documentation to justify the reason. e. Supporting documentation to justify the reason for the exemption, including the following mandatory documentation: (1) For economic hardship petitions, a copy of the petitioner’s most recent tax return showing annual income and at least two quotes documenting the cost of implementing electronic prescribing. (2) For technological limitation petitions, documentation showing the available Internet service providers, the speed and bandwidth available from each provider, and any data caps imposed by the Internet service provider, and documentation showing the minimum technological requirements from at least two electronic prescribing platform vendors. f. e. Anticipated date of compliance with the electronic prescription mandate. g. f. If the petition seeks renewal of a previously approved exemption, information relating to the petitioner’s actions during the previous exemption period to work toward compliance with the electronic prescription mandate or an explanation as to why no progress has been made. 21.9(2) Criteria for board consideration of a petition. The board shall consider all information provided in a petition seeking exemption to the electronic prescription mandate and shall approve or deny a petition for exemption based on the following criteria:whether there is a compelling reason to justify the exemption and the nature and volume of prescriptions impacted. Except for petitions citing the exceptional circumstances listed below, which will be administratively reviewed for approval, each petition will be reviewed on a case-by-case basis. a. If the reason for exemption is economic hardship, whether the cost of compliance with the electronic prescription mandate would exceed 5 percent of the petitioner’s annual income as reported on the petitioner’s most recent tax return. b. If the reason for exemption is technological limitations, whether the Internet service providers available have the technological capabilities required by the electronic prescribing platform. c. If the reason for exemption is other exceptional circumstances, examples of exceptional circumstances include, but are not limited to, whether the petitioner is a free or low-income clinic, whether the petitioner had a bankruptcy in the previous year, whether the petitioner intends to discontinue practice in Iowa prior to December 31, 2020, and whether the petitioner has a disability that limits the ability to utilize an electronic prescribing platform. All other exceptional circumstances will be evaluated on a case-by-case basis. d. If the petition seeks renewal of a previous exemption to the electronic prescription mandate, the number of exemptions previously granted and updated information as it relates to the petitioner working toward compliance with the electronic prescription mandate or the explanation as to why no progress has been made. a. A free or low-income clinic where health care is provided at no cost or at a reduced cost to the patient without reimbursement from a third-party payer that requests an exemption for noncontrolled substances only. b. A licensed prescriber who issues no more than 50 noncontrolled substance prescriptions per year who requests an exemption for noncontrolled substances only. c. The department of veterans affairs for prescriptions that are not filled at a veterans affairs pharmacy. d. A prescriber at a student health center based at a college or university. e. A dentist seeking an exemption for prescriptions limited to toothpastes. f. A compounding pharmacy that dispenses no more than 50 prescriptions for commercially available prescription medications per year that requests an exemption for noncontrolled substances only. 21.9(3) Duration of approved exemption. The board may approve an exemption, or the renewal of an exemption, to the electronic prescription mandate for a specified period of time not to exceed one year from the date of approval.ARC 5821CProfessional Licensure Division[645]Notice of Intended ActionProposing rule making related to licensure and providing an opportunity for public comment
The Board of Sign Language Interpreters and Transliterators hereby proposes to amend Chapter 361, “Licensure of Sign Language Interpreters and Transliterators,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 147.76, 154E.2 and 272C.2.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 154E.2.Purpose and Summary The proposed amendments add videoconferencing and remote services in the definition of interpreter or transliterator services, update the requirements for licensure to include submission of online applications and online payment, clarify that official documentation of passing an approved examination or of current certification of an accepted certification is required for licensure, and add an advanced certification awarded by the Board for Evaluation of Interpreters to the certifications accepted for licensure. License reactivation requirements will be expanded to include current verification of competence based on passing an examination or presenting current certification. The proposed amendments also add requirements for temporary licensure, including passing one of the accepted examinations or successful completion of an interpreter training program from a regionally accredited college or university, and submission of a written supervisory agreement with the application for a temporary license.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers A waiver provision is not included in this rule making because all administrative rules of the professional licensure boards in the Professional Licensure Division are subject to the waiver provisions accorded under 645—Chapter 18.Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sharon Dozier Professional Licensure Division Iowa Department of Public Health Lucas State Office Building 321 East 12th Street Des Moines, Iowa 50319 Email: sharon.dozier@idph.iowa.govPublic Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: August 31, 2021 10 to 11 a.m. Fifth Floor Board Conference Room 526 Lucas State Office Building Des Moines, Iowa Via videoconference: us02web.zoom.us/j/88660497606?pwd= NUVITUFkdS9BTEc2cE5GZXNuSThzdz09 Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. In an effort to ensure accuracy in memorializing a person’s comments, a person may provide written comments in addition to or in lieu of oral comments at the hearing. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 645—361.1(154E), definitions of “Active interpreter or transliterator services” and “Direct supervision of a temporary license holder,” as follows: "Active interpreter or transliterator services" means the actual time spent personally providing interpreting or transliterating servicesor providing interpreting or transliterating services through videoconferencing or remotely. When in a team interpreting situation, the time spent monitoring while the team interpreter is actively interpreting shall not be included in the time spent personally providing interpreting or transliterating services. "Direct supervision of a temporary license holder" means monitoring of interpreting or transliterating services while personally observing the temporary license holder providing those services, as outlined in paragraphs 361.3(3)“b”361.3(4)“b” and “c.” ITEM 2. Amend rule 645—361.2(154E) as follows:645—361.2(154E) Requirements for licensure. 361.2(1) The following criteria shall apply to licensure: a. The applicant shall complete a board-approved application packet. Application forms may be obtained from the board’s website (www.idph.iowa.gov/licensure) or directly from the board office. All applications shall be sent to Board of Sign Language Interpreters and Transliterators, Professional Licensure Division, Fifth Floor, Lucas State Office Building, Des Moines, Iowa 50319-0075.The applicant may complete the application online at ibplicense.iowa.gov. b. The applicant shall complete the application form according to the instructions contained in the application. If the application is not completed according to the instructions, the application will not be reviewed by the board until properly completed. c. Each application shall be accompanied by the appropriate fees payable by check or money orderThe application fee shall be paid prior to issuance of license. The preferred payment method is by debit card, credit card, or check or money order made to the Board of Sign Language Interpreters and Transliterators. The fees are nonrefundable. d. No application will be considered by the board until the applicant successfullyofficial documentation is received to establish that the applicant meets one of the following requirements: (1) Passes the National Association of the Deaf/Registry of Interpreters for the Deaf (NAD/RID) National Interpreter Certification (NIC) examination after November 30, 2011; or (2) Passes one of the following examinations administered by the Registry of Interpreters for the Deaf (RID):- Oral Transliteration Certificate (OTC); or
- Certified Deaf Interpreter (CDI); or
- National Interpreter Certification (NIC); or
- National Interpreter Certification Advanced (NIC Advanced); or
- National Interpreter Certification Master (NIC Master); or
- Certificate of Interpretation (CI); or
- Certificate of Transliteration (CT); or
- Certificate of Interpretation and Certificate of Transliteration (CI and CT); or
- Interpretation Certificate/Transliteration Certificate (IC/TC); or
- Comprehensive Skills Certificate (CSC); or
- NAD III (Generalist); or
- NAD IV (Advanced); or
- NAD V (Master).; or
- The licensee’s name;
- The date of initial licensure;
- Current licensure status; and
- Any disciplinary action taken against the license; and
- The licensee’s name;
- The date of initial licensure;
- Current licensure status; and
- Any disciplinary action taken against the license; and
Proposing rule making related to electrical installations and providing an opportunity for public comment
The Electrical Examining Board hereby proposes to amend Chapter 504, “Standards for Electrical Work,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 103.6(1).State or Federal Law Implemented This rule making implements, in whole or in part, 2021 Iowa Acts, House File 871, section 25.Purpose and Summary This proposed rule making removes the January 1, 2022, expiration date in rule 661—504.1(103) and brings that rule into alignment with 2021 Iowa Acts, House File 871, section 25. This rule making provides consistency and predictability regarding the rules applicable to electrical installations in Iowa by clarifying that the amendments in rule 661—504.1(103) will remain in effect until the Board issues additional rule making in response to any changes to the National Electrical Code, 2020 edition.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to the provisions of rule 661—10.222(17A).Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Sarah Jennings Department of Public Safety Oran Pape State Office Building 215 East 7th Street Des Moines, Iowa 50319 Phone: 515.725.6185 Email: jennings@dps.state.ia.us Public Hearing No public hearing is scheduled at this time. As provided in Iowa Code section 17A.4(1)“b,” an oral presentation regarding this rule making may be demanded by 25 interested persons, a governmental subdivision, the Administrative Rules Review Committee, an agency, or an association having 25 or more members. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Amend rule 661—504.1(103), introductory paragraph, as follows:661—504.1(103) Installation requirements. The provisions of the National Electrical Code, 2020 edition, published by the National Fire Protection Association, 1 Batterymarch Park, Quincy, MA 02169-7471, are adopted as the requirements for electrical installations performed by persons licensed pursuant to 661—Chapters 500 through 503 and to installations subject to inspection pursuant to Iowa Code chapter 103 with the following amendments, which shall expire on January 1, 2022. The following amendments are effective as of May 1, 2021, shall not expire, and shall remain in effect until, at minimum, the effective date of rules adopted by the board in regard to either (1) a subsequent edition of the National Electrical Code; or (2) subsequent amendments, issued and adopted by the National Fire Protection Association, to the National Electrical Code, 2020 edition:ARC 5849CRevenue Department[701]Notice of Intended ActionProposing rule making related to GovConnectIowa and administration and providing an opportunity for public comment
The Revenue Department hereby proposes to amend Chapter 7, “Practice and Procedure Before the Department of Revenue,” Chapter 8, “Forms and Communications,” Chapter 38, “Administration,” Chapter 51, “Administration,” and Chapter 57, “Administration,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code chapter 17A and section 421.14.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 17A and sections 421.9, 421.10, 421.14, 421.17, 421.60 and 422.28.Purpose and Summary The proposed amendments accomplish a variety of objectives. Many of the amendments proposed are related to the implementation of the Department’s modernized tax management system and e-services portal, GovConnectIowa. The new system and portal will be phased in beginning in November 2021. GovConnectIowa will offer taxpayers and taxpayer representatives the ability to submit many filings to the Department through the portal and will also allow the Department to issue many items to taxpayers and taxpayer representatives through the portal. Amendments are proposed to reflect GovConnectIowa throughout Chapter 7. In addition, a new rule is proposed in Chapter 8 to describe how taxpayers and taxpayer representatives will be able to opt out of paper mail if they have accounts in GovConnectIowa. Amendments are also proposed to clarify various aspects of the appeals process. Provisions on expedited procedures and demanding contested case procedures were moved from various subrules to their own new rule, 701—7.13(17A,421), to eliminate inconsistencies between rules; more closely align the procedure to Iowa Code section 421.60(2)“g”; and to make it easier to find information on the topic. Provisions on dismissals of protests were moved from subrule 7.11(2) to new rule 701—7.12(17A,421) to better highlight the topic. Additional amendments are proposed to more closely align the dismissal rules on untimely protests with the narrow statutory grounds for waiving the statute of limitations on filing appeals under Iowa Code section 421.60. Additional amendments are proposed to align the grounds for reinstating protests following a failure to pursue with the grounds for default judgments described in Iowa Code section 17A.12. Many other rules in the chapter were renumbered to place these two new rules in a logical location in relation to other information on appeals. The term “protester” is being updated to “taxpayer” and “protest” is being updated to “appeal” to improve consistency of terminology used in the rules and elsewhere in materials created by the Department. Amendments are proposed to the rules on petitions for rule waiver and rule making to implement 2020 Iowa Acts, House File 2389. Other amendments are proposed to the rule on rule making to incorporate provisions of the Uniform Rules on Agency Procedure for Rule Making directly into the text of the rule rather than relying on a cross-reference to the PDF of the document on the Legislature’s website. Some modifications were made to the Uniform Rules to reflect current practices and the existence of the Legislature’s website on administrative rules. Other changes are proposed throughout Chapter 7 to improve clarity and to address issues that have been areas of uncertainty in the past. Amendments to Chapter 7 are also proposed in ARC 5781C, IAB 7/14/21.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Alana Stamas Department of Revenue Hoover State Office Building P.O. Box 10457 Des Moines, Iowa 50306 Phone: 515.350.3932 Email: alana.stamas@iowa.govPublic Hearing If requested, a public hearing at which persons may present their views orally or in writing will be held as follows: August 31, 2021 9 to 10 a.m. Via video/conference call Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend 701—Chapter 7, title, as follows:PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUEAPPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES ITEM 2. Amend rules 701—7.1(421,17A) to 701—7.4(17A) as follows:701—7.1(421,17A) Applicability and scope of rules. These rules pertain to practice and procedure and are designed to implement the requirements of theIowa administrative procedure Act and aid in the effective and efficient administration and enforcement of the tax laws of this state and other activities of the department. These rules shall govern the practice, procedure, and conduct of the informal proceedings, contested case proceedings, licensing, rule making,requests for waiver of rules, and declaratory orders involving taxation and other areas within the department’s jurisdiction., which includes the following:- Sales and use tax—Iowa Code chapter 423;
- Individual and fiduciary income tax—Iowa Code sections 422.4 to 422.31 and 422.110 to 422.112;
- Franchise tax—Iowa Code sections 422.60 to 422.66;
- Corporate income tax—Iowa Code sections 422.32 to 422.41 and 422.110 to 422.112;
- Withholding tax—Iowa Code sections 422.16 and 422.17;
- Estimated tax—Iowa Code sections 422.16, 422.17 and 422.85 to 422.92;
- Motor fuel tax—Iowa Code chapter 452A;
- Property tax—Iowa Code chapters 421, 425 to 428A and 433 to 441;
- Cigarette and tobacco tax—Iowa Code chapters 421B and 453A;
- Inheritance tax and qualified use inheritance tax—Iowa Code chapters 450 and 450B;
- Local option taxes—Iowa Code chapter 423B;
- Hotel and motel tax—Iowa Code chapter 423A;
- Drug excise tax—Iowa Code chapter 453B;
- Automobile rental excise tax—Iowa Code chapter 423C;
- Environmental protection charge—Iowa Code chapter 424;
- Replacement taxes—Iowa Code chapter 437A;
- Statewide property tax—Iowa Code chapter 437A;
- Equipment tax—Iowa Code chapter 423D;
- Other taxes and activities as may be assigned to the department from time to time; and
- The taxpayer’s bill of rights—Iowa Code section 421.60.
- Is a party to the case or an officer, director, or trustee of a party to the case;
- Is a lawyer in the case;
- Is known to have an interest that could be substantially affected by the outcome of the case; or
- Is likely to be a material witness in the case; or
Proposing rule making related to COVID-19 grant exclusion and providing an opportunity for public comment
The Revenue Department hereby proposes to amend Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 422.68 and 2021 Iowa Acts, Senate File 619, sections 5 through 7.State or Federal Law Implemented This rule making implements, in whole or in part, 2021 Iowa Acts, Senate File 619, section 5 through 7.Purpose and Summary The purposes of this proposed rule making are to implement the Iowa income tax exclusion for qualifying COVID-19 grants enacted by 2021 Iowa Acts, Senate File 619, division III, and identify state grant programs that qualify for the exclusion. The legislation requires the Department to identify, through rule, state grant programs that meet the definition of “qualifying COVID-19 grant” and thus qualify for the exclusion.Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond that of the legislation it implements. The final fiscal note for 2021 Iowa Acts, Senate File 619, division III, estimated a reduction of $9.2 million in FY 2021 and $1 million in FY 2022.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Michael Mertens Department of Revenue Hoover State Office Building P.O. Box 10457 Des Moines, Iowa 50306 Phone: 515.587.0458 Email: michael.mertens@iowa.gov Public Hearing If requested, a public hearing at which persons may present their views orally or in writing will be held as follows: August 31, 2021 1 to 2 p.m. Via video/conference call Persons who wish to participate in the video/conference call should contact Michael Mertens before 4:30 p.m. on August 30, 2021, to facilitate an orderly hearing. A conference call number will be provided to participants prior to the hearing. Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Emergency Rule Making Adopted by Reference This proposed rule making is also published herein as an Adopted and Filed Emergency rule making (see ARC 5817C, IAB 8/11/21). The purpose of this Notice of Intended Action is to solicit public comment on that emergency rule making, whose subject matter is hereby adopted by reference.
ITEM 1. Adopt the following new rule 701—40.86(422):701—40.86(422) COVID-19 grant exclusion. 40.86(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 40.86(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides a “qualifying COVID-19 grant” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of either or both of the following persons economically affected by the COVID-19 pandemic: (1) Individuals living in Iowa. (2) Businesses that are doing business in Iowa or are deriving income from sources within Iowa. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 40.86(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. The following is an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 40.86(3): (1) Beef up Iowa program administered by the department of agriculture and land stewardship. Grant recipient is Iowa State University. (2) Iowa beginning farmer debt relief fund administered by the Iowa finance authority. Grant recipients include Iowa beginning farmers. (3) Iowa biofuels relief program administered by the economic development authority. Grant recipients include Iowa biodiesel and ethanol producers. (4) Iowa county fairs relief fund administered by the economic development authority. Grant recipients include Iowa county and district fairs. (5) Iowa COVID-19 business disruption relief program administered by the economic development authority. Grant recipients include Iowa bars, taverns, breweries, distilleries, wineries, and other similar drinking establishments. (6) Iowa COVID-19 targeted small business sole operator fund administered by the economic development authority. Grant recipients include Iowa targeted small businesses. (7) Iowa disposal assistance program administered by the department of agriculture and land stewardship. Grant recipients include Iowa pork and egg producers. (8) Iowa eviction and foreclosure prevention program administered by the Iowa finance authority. Grant recipients include Iowa residential renters and homeowners. (9) Iowa homeowner foreclosure prevention program administered by the Iowa finance authority. Grant recipients include Iowa residential homeowners. (10) Iowa hospital COVID-19 relief fund administered by the economic development authority. Grant recipients include Iowa hospitals. (11) Iowa livestock producer relief fund administered by the economic development authority. Grant recipients include Iowa livestock producers. (12) Iowa movie theatre relief grant program administered by the economic development authority. Grant recipients include Iowa movie theaters. (13) Iowa nonprofit recovery fund administered by the economic development authority. Grant recipients include Iowa nonprofit organizations. (14) Iowa renewable fuel retail recovery program administered by the department of agriculture and land stewardship. Grant recipients include Iowa fuel retailers. (15) Iowa rent and utility assistance program administered by the Iowa finance authority. Grant recipients include Iowa residential renters. (16) Iowa residential utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa residential renters and homeowners. (17) Iowa restaurant and bar relief grant program administered by the economic development authority. Grant recipients include Iowa bars, breweries, brewpubs, distilleries, wineries, and restaurants. (18) Iowa small business relief grant program administered by the economic development authority. Grant recipients include Iowa small businesses. (19) Iowa small business utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa small businesses and small nonprofit organizations. (20) Local produce and protein program administered by the department of agriculture and land stewardship. Grant recipients include Iowa schools, early childcare centers, specialty crop producers, and food hubs. (21) Meat processing expansion and development program administered by the department of agriculture and land stewardship. Grant recipients include Iowa meat and poultry processing businesses and employees and Iowa livestock producers. (22) Pack the pantry program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food pantries. (23) Pass the pork program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. (24) Turkey to table program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. 40.86(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in paragraph 40.86(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. ITEM 2. Adopt the following new rule 701—53.30(422):701—53.30(422) COVID-19 grant exclusion. 53.30(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 53.30(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides “qualifying COVID-19 grants” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of businesses that are doing business in Iowa or are deriving income from sources within Iowa, and that are economically affected by the COVID-19 pandemic. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 53.30(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. The following is an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 53.30(3): (1) Beef up Iowa program administered by the department of agriculture and land stewardship. Grant recipient is Iowa State University. (2) Iowa beginning farmer debt relief fund administered by the Iowa finance authority. Grant recipients include Iowa beginning farmers. (3) Iowa biofuels relief program administered by the economic development authority. Grant recipients include Iowa biodiesel and ethanol producers. (4) Iowa county fairs relief fund administered by the economic development authority. Grant recipients include Iowa county and district fairs. (5) Iowa COVID-19 business disruption relief program administered by the economic development authority. Grant recipients include Iowa bars, taverns, breweries, distilleries, wineries, and other similar drinking establishments. (6) Iowa COVID-19 targeted small business sole operator fund administered by the economic development authority. Grant recipients include Iowa targeted small businesses. (7) Iowa disposal assistance program administered by the department of agriculture and land stewardship. Grant recipients include Iowa pork and egg producers. (8) Iowa hospital COVID-19 relief fund administered by the economic development authority. Grant recipients include Iowa hospitals. (9) Iowa livestock producer relief fund administered by the economic development authority. Grant recipients include Iowa livestock producers. (10) Iowa movie theatre relief grant program administered by the economic development authority. Grant recipients include Iowa movie theaters. (11) Iowa nonprofit recovery fund administered by the economic development authority. Grant recipients include Iowa nonprofit organizations. (12) Iowa renewable fuel retail recovery program administered by the department of agriculture and land stewardship. Grant recipients include Iowa fuel retailers. (13) Iowa restaurant and bar relief grant program administered by the economic development authority. Grant recipients include Iowa bars, breweries, brewpubs, distilleries, wineries, and restaurants. (14) Iowa small business relief grant program administered by the economic development authority. Grant recipients include Iowa small businesses. (15) Iowa small business utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa small businesses and small nonprofit organizations. (16) Local produce and protein program administered by the department of agriculture and land stewardship. Grant recipients include Iowa schools, early childcare centers, specialty crop producers, and food hubs. (17) Meat processing expansion and development program administered by the department of agriculture and land stewardship. Grant recipients include Iowa meat and poultry processing businesses and employees and Iowa livestock producers. (18) Pack the pantry program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food pantries. (19) Pass the pork program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. (20) Turkey to table program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. 53.30(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in paragraph 53.30(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. ITEM 3. Adopt the following new rule 701—59.32(422):701—59.32(422) COVID-19 grant exclusion. 59.32(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 59.32(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides “qualifying COVID-19 grants” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of businesses that are doing business in Iowa or are deriving income from sources within Iowa, and that are economically affected by the COVID-19 pandemic. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 59.32(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. For an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 59.32(3), see 701—paragraph 53.30(2)“c.” 59.32(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in 701—paragraph 53.30(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. ARC 5822CRevenue Department[701]Notice of Intended ActionProposing rule making related to tax credit rate and total school tuition organization tax credits and providing an opportunity for public comment
The Revenue Department hereby proposes to amend Chapter 42, “Adjustments to Computed Tax and Tax Credits,” and Chapter 52, “Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 422.68.State or Federal Law Implemented This rule making implements, in whole or in part, 2020 Iowa Acts, House File 2641; 2018 Iowa Acts, Senate File 2417; 2019 Iowa Acts, House File 779; and 2021 Iowa Acts, House File 847.Purpose and Summary This proposed rule making is primarily intended to implement statutory changes to the tax credit rate and the total school tuition organization tax credits that may be authorized each calendar year. 2021 Iowa Acts, House File 847, increases the tax credit rate to 75 percent from 65 percent for tax years beginning on or after January 1, 2021, and increases the amount of the credit available to taxpayers in 2022 and subsequent years. These proposed amendments also implement the provision in 2020 Iowa Acts, House File 2641, which eliminated the cap on the percentage of total tax credits that could be approved each year for a corporation. Previously, not more than 25 percent of the total annual tax credits could be allocated to corporate taxpayers. This proposed rule making also updates the rules to reflect recent legislative changes to the 2020 and 2021 tax credit caps and certain administrative terms, including the definition of “eligible student.” Finally, this proposed rule making clarifies that a taxpayer must take the credit in the tax year in which the contribution is made.Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond that of the legislation it is intended to implement. The final fiscal note for 2021 Iowa Acts, House File 847, division VIII, estimated that the school tuition tax credit changes enacted in that legislation would decrease General Fund revenues for fiscal years 2022 through 2025 by $3.4 million, $3.4 million, $2.2 million, and $0.6 million, respectively.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Public Comment Any interested person may submit written or oral comments concerning this proposed rule making. Written or oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Michael Mertens Department of Revenue Hoover State Office Building P.O. Box 10457 Des Moines, Iowa 50306 Phone: 515.587.0458 Email: michael.mertens@iowa.gov Public Hearing If requested, a public hearing will be held as follows: August 31, 2021 10 to 11 a.m. Via video/conference call Persons who wish to participate in the video/conference call should contact Michael Mertens before 4:30 p.m. on August 30, 2021, to facilitate an orderly hearing. A conference call number will be provided to participants prior to the hearing. Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Department and advise of specific needs.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Amend rule 701—42.32(422) as follows:701—42.32(422) School tuition organization tax credit. Effective for the tax year beginning on or after January 1, 2006, but beginning before January 1, 2007, a school tuition organization tax credit is available which is equal to 65 percent of the amount of the voluntary cash contributions made by a taxpayer to a school tuition organization. For tax years beginning on or after January 1, 2007, theFor tax years beginning prior to January 1, 2021, a school tuition organization tax credit is available which is equal to 65 percent of the amount of voluntary cash or noncash contributions made by a taxpayer to a school tuition organization.For tax years beginning on or after January 1, 2021, the tax credit is equal to 75 percent of the amount of voluntary cash or noncash contributions made by a taxpayer to a school tuition organization. There are numerous federal revenue regulations, rulings, court cases and other provisions relating to the determination of the value of a noncash contribution, and these are equally applicable to the determination of the amount of a school tuition organization tax credit for tax years beginning on or after January 1, 2007. 42.32(1) Definitions. The following definitions are applicable to this rule: "Certified enrollment" means the enrollment at schools served by school tuition organizations as of October 1, or the first Monday in October if October 1 falls on a Saturday or Sunday, of the appropriate year. "Contribution" means a voluntary cash or noncash contribution to a school tuition organization that is not used for the direct benefit of any dependent of the taxpayer or any other student designated by the taxpayer. "Eligible student" means a student residing in Iowa who is a member of a household whose total annual income during the calendar year prior to the school year in which the student receives a tuition grant from a school tuition organization does not exceed an amount equal to threefour times the most recently published federal poverty guidelines in the Federal Register by the United States Department of Health and Human Services. "Qualified school" means a nonpublic elementary or secondary school in Iowa which is accredited under Iowa Code section 256.11, including a prekindergarten program for students who are five years of age by September 15 of the appropriate year, and adheres to the provisions of the federal Civil Rights Act of 1964 and Iowa Code chapter 216, and which is represented by only one school tuition organization. "School tuition organization" means a charitable organization in Iowa that is exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code and that does all of the following:- Allocates at least 90 percent of its annual revenue in tuition grants for children to allow them to attend a qualified school of their parents’ choice.
- Awards tuition grants only to children who reside in Iowa.
- Provides tuition grants to students without limiting availability to students of only one school.
- Provides tuition grants only to eligible students.
- Prepares an annual financial statement certified by a public accounting firm.
Proposing rule making related to the control of outdoor advertising devices and providing an opportunity for public comment
The Transportation Department hereby proposes to amend Chapter 117, “Outdoor Advertising,” and to rescind Chapter 120, “Private Directional Signing,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code sections 306C.11 and 307.12, 23 CFR Section 750.705, and 23 U.S.C. Section 131.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapters 306B and 306C as amended by 2021 Iowa Acts, Senate File 548; 23 CFR Section 750.705; and 23 U.S.C. Section 131.Purpose and Summary This proposed rule making amends Chapter 117 and rescinds Chapter 120 to conform with 2021 Iowa Acts, Senate File 548, which amends Iowa Code chapters 306B and 306C. Senate File 548 redefines “advertising device” and strikes several exceptions listed in Iowa Code section 306C.11. These exceptions have been applied unequally and are based on the content of signs, which are expressions of speech. It is likely that the practice of basing these exceptions on content abridges the right to freedom of speech as protected by the First Amendment of the U.S. Constitution. The proposed amendments to Chapter 117 continue the process of eliminating these exceptions. The rescission of Chapter 120 is necessary following the repeal of Iowa Code section 306C.11(4), which contained another content-based exception for “directional signs.” The proposed amendments to Chapter 117 strike all rules and subrules that pertain to definitions, provisions, and restrictions associated with different categories or types of signs based on message content. If a sign qualifies as an “advertising device,” as defined in Iowa Code sections 306B.1 and 306C.10 as amended by 2021 Iowa Acts, Senate File 548, sections 1 and 4, the sign will be subject to one set of standards for advertising devices, rather than standards based on the content of the message. The determining factor on whether to regulate the sign as an advertising device will be whether remuneration (compensation) is being paid or earned in exchange for the erection, display or existence of the sign. A new subrule 117.2(2), concerning “rebuttable presumption,” is proposed to be added to provide the Department with the ability to regulate a sign as an advertising device, if sufficient documentation is not forthcoming from individuals involved with the sign. Without this ability, the opportunity exists for a person to claim that a sign is not an advertising device, while refusing to offer any information for the Department to make a determination. The process used to determine remuneration will not be overly intrusive. A simple form may be used for individuals involved with the sign to certify that no remuneration is being exchanged for the sign. If one of the parties opts to not have the forms completed, it is assumed that remuneration exists, and the sign will qualify as an “advertising device.” Advertising devices may still be permitted, but the standard permitting requirements (zoning, spacing, etc.) will apply to them. A new subrule 117.2(7) is proposed to be added in order to grandfather in signs that are currently permitted through the private directional signing program. Current provisions exist for these signs in Chapter 120, but this chapter is being proposed to be rescinded because this program relies upon content-based factors. The effect of rescinding Chapter 120 will be minimal, because the Department has not received an application for this program in over two years.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. The fiscal note for 2021 Iowa Acts, Senate File 548, explains the potential for a loss of $53.2 million in federal highway funding because of inaction. The proposed amendments implement the legislative changes to ensure that the Department is not put in a position of risk regarding federal highway funds.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the person’s circumstances meet the statutory criteria for a waiver may petition the Department for a waiver under 761—Chapter 11. Public Comment Any interested person may submit written comments concerning this proposed rule making or may submit a written request to make an oral presentation at a public hearing. Written comments or requests to present oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Tracy George Department of Transportation DOT Rules Administrator, Government and Community Relations 800 Lincoln Way Ames, Iowa 50010 Email: tracy.george@iowadot.us Public Hearing If requested, a public hearing to hear oral presentations will be held on September 2, 2021, at 1 p.m. via conference call. Persons who wish to participate in the conference call should contact Tracy George before 4:30 p.m. on August 31, 2021, to facilitate an orderly hearing. A conference call number will be provided to participants prior to the hearing. Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact Tracy George, the Department’s rules administrator, and advise of specific needs. The public hearing will be canceled without further notice if no oral presentation is requested. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Rescind the definitions of “Development directory sign,” “Directional and official signs and notices,” “Directional sign,” “Obsolete sign,” “Official sign or notice,” “On-premises sign,” “Public utility sign,” and “Service club or religious notice” in rule 761—117.1(306B,306C). ITEM 2. Amend rule 761—117.2(306B,306C) as follows:761—117.2(306B,306C) General provisions. 117.2(1) Scope. This chapter of rules pertains to all advertising devices which are visible from the main traveled way of any primary highway, with the following exceptions: a. Within incorporated areas, this chapter does not apply to advertising devices which are beyond 660 feet from the nearest edge of the right-of-way. b. Except where specified otherwise, thisThis chapter does not apply to official traffic control devices, logo signing,or tourist-oriented directional signing, or private directional signing. 117.2(2) Rebuttable presumption. The department may regulate signs as advertising devices except when sufficient documentation from persons reasonably identified as potential payors or receivers of remuneration is available to the department showing or certifying that remuneration does not exist. 117.(2) 117.2(3) Contact information. Inquiries, requests for forms, and applications regarding this chapter shall be directed to the Advertising Management Section, Traffic and Safety Bureau, Department of Transportation, 800 Lincoln Way, Ames, Iowa 50010. 117.(3) 117.2(4) Unauthorized signs, signals, or markings. Any sign, signal, marking or device prohibited by Iowa Code section 321.259 is a public nuisance and shall be removed by the department if it is within the department’s jurisdiction. 117.(4) 117.2(5) Advertising devices obstructing the view of a highway or railway. Any advertising device that obstructs the view of any portion of a public highway or railway track in violation of Iowa Code subsectionsection 318.11(2) or 657.2(7) is a public nuisance, which shall be abated as provided in Iowa Code chapter 657. 117.(5) 117.2(6) Advertising devices within the right-of-way. Any advertising device placed or erected within the right-of-way of any primary highway in violation of Iowa Code chapter 318 is subject to removal in the manner specified in Iowa Code chapter 318. 117.2(7) Advertising devices permitted under the private directional sign program between May 26, 1983, and July 1, 2021. a. Any advertising device permitted as a private directional sign by the department between May 26, 1983, and July 1, 2021, may continue to exist, even if nonconforming to this chapter, with the following conditions: (1) The permit is renewed each year by payment of a $15 fee on or before July 1. (2) The permit may not be transferred to an entity representing a different activity or site. (3) The advertising device is not modified or destroyed. (4) The advertising device is properly maintained with legible copy. (5) The design or display of the advertising device does not violate any federal or state laws or regulations. b. Advertising devices which fail to meet any of the conditions in this subrule shall be subject to removal as provided for in rule 761—117.8(306B,306C). ITEM 3. Amend subrule 117.3(1) as follows: 117.3(1) Prohibition. Advertising devices shall not be erected, maintained or illuminated unless they comply with the following: a. No advertising device shall attempt or appear to attempt to direct the movement of traffic. b. No advertising device shall interfere with, imitate or resemble any official sign, signal or deviceerected by the department within the right-of-way of any primary highway. c. No advertising device subject to the more restrictive controls of the bonus Act shall move or have any animated or moving parts. d. No advertising device shall be erected or maintained upon trees, painted or drawn upon rocks or other natural features. e. No off-premises advertising device shall include any flashing, intermittent or moving light or lights except those signs giving public service information such as time, date, temperature, weather and news. No on-premises sign located within the adjacent area of an interstate highway but outside an area zoned and used for commercial or industrial purposes, as defined in rule 761—117.1(306B,306C), shall include any flashing, intermittent or moving light or lights except those signs giving public service information such as time, date, temperature, weather and news. Any variation or addition to the stated service information is subject to department approval. This paragraph does not prohibit an LED display, provided: (1) Each change of message is accomplished in one second or less. (2) Each message remains in a fixed position for at least eight seconds. (3) No traveling messages (e.g., moving messages, animated messages, full-motion video, scrolling text messages) or segmented messages are presented. f. No lighting shall be used in any way in connection with any advertising device unless it is so effectively shielded as to prevent beams or rays of light from being directed at any portion of the main traveled way of any highway, or is of such low intensity or brilliance as to not cause glare or to impair the vision of the driver of any motor vehicle, or to otherwise interfere with any driver’s operation of a motor vehicle. This paragraph does not prohibit an LED display provided the light intensity presented does not exceed that allowed for other illuminated displays. g. No advertising device subject to the more restrictive controls of the bonus Act shall be obsolete. h. No advertising device shall be in a state of disrepair or illegible for a period of time exceeding 90 days. i. Advertising devices shall be securely affixed to a substantial structure. j. No advertising device subject to the more restrictive controls of the bonus Act shall advertise activities which are illegal under federal or state laws in effect at the location of those activities or at the location of the sign. k. An advertising device shall comply with all applicable state and local laws, regulations and ordinances, including but not limited to zoning, building and sign codes as locally interpreted and applied and enforced, which may be stricter than this chapter. l. No off-premises advertising device may be erected within the adjacent area of any primary highway that has been designated a scenic highway or scenic byway if the advertising device will be visible from the highway. However, if the off-premises advertising device was in existence at the time of the designation, subsequent permitting may occur in accordance with Iowa Code section 306C.18. m. An advertising device shall not be constructed or reconstructed beyond the adjacent area in unincorporated areas of the state if the advertising device is visible from the main traveled way of any primary highway except for on-premises signs and official signs and notices. ITEM 4. Rescind and reserve rule 761—117.4(306B,306C). ITEM 5. Amend rule 761—117.5(306B,306C), introductory paragraph, as follows:761—117.5(306B,306C) Location, size and spacing requirements. This rule does not apply to on-premises signs. ITEM 6. Rescind and reserve paragraph 117.5(5)"j". ITEM 7. Amend rule 761—117.6(306C), introductory paragraph, as follows:761—117.6(306C) Outdoor advertising permits and fees required. The owner of an advertising device must apply to the department for an outdoor advertising permit if the device is visible from the main traveled way of any primary highway and the device is regulated by subrule 117.4(1) or rule 761—117.5(306B,306C)subject to subrule 117.2(1). ITEM 8. Amend paragraph 117.6(9)"a" as follows: a. A blank sign is: (1) An advertising device that has had a face physically removed. (2) An advertising device that does not display copy. “This space for rent” or a similar message is not copy. (3) An advertising device that qualifies as an obsolete sign. ITEM 9. Rescind and reserve rule 761—117.7(306C). ITEM 10. Amend subrule 117.8(2) as follows: 117.8(2) Removal from right-of-way and other state-owned property. The department shall remove advertising devices erected upon the right-of-way of any primary highway; see subrule 117.2(5)117.2(6). Unauthorized advertising devices erected upon other property owned by the state of Iowa are subject to removal by the agency, board, commission or department having control or jurisdiction of the property. ITEM 11. Amend subrule 117.10(2) as follows: 117.10(2) The owner of an outdoor advertising permit which has been revoked or canceled by the department may contest the decision in accordance with 761—Chapter 13. The request for a contested case hearing shall be submitted in writing to the director of the traffic and safety bureau at the address in subrule 117.2(2)117.2(3). The request shall be deemed timely submitted if it is delivered or postmarked within 30 days of the owner’s receipt of the revocation notice issued by the department. ITEM 12. Rescind and reserve rule 761—117.15(306C). ITEM 13. Amend 761—Chapter 117, implementation sentence, as follows: These rules are intended to implement Iowa Code chapters 306B and 306Cas amended by 2021 Iowa Acts, Senate File 548, and section 306D.4, 23 U.S.C. 131, and 23 CFR 750.705(h). ITEM 14. Rescind and reserve 761—Chapter 120.ARC 5858CTransportation Department[761]Notice of Intended ActionProposing rule making related to ignition interlock devices and providing an opportunity for public comment
The Transportation Department hereby proposes to amend Chapter 615, “Sanctions,” and Chapter 620, “OWI and Implied Consent,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 307.12.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 321.218 as amended by 2021 Iowa Acts, House File 757, section 1, and chapter 321J as amended by 2021 Iowa Acts, House 757, sections 2 to 7.Purpose and Summary This proposed rule making updates Chapters 615 and 620 to comply with 2021 Iowa Acts, House File 757, sections 1 to 7. House File 757 authorizes a person with no previous operating while intoxicated (OWI) conviction or revocation to install an ignition interlock device (IID) only on the vehicle(s) the person intends to operate while driving on a temporary restricted license (TRL) rather than on every vehicle the person owns or operates. Prior to this legislative change, any person serving a driver’s license sanction for an OWI offense was required to install an IID on every vehicle the person owned or operated as a condition of obtaining a TRL, even if it was the person’s first OWI offense. The law continues to require a person serving a second or subsequent OWI offense to install an IID on every vehicle the person owns or operates as a condition of obtaining a TRL. The legislation also eliminated the prohibition against issuing a TRL to a person serving a driver’s license sanction for driving while the license was revoked or suspended under Iowa Code sections 321.218 and 321J.21.Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond any impact anticipated by 2021 Iowa Acts, House File 757. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 761—Chapter 11. Public Comment Any interested person may submit written comments concerning this proposed rule making or may submit a written request to make an oral presentation at a public hearing. Written comments or requests to present oral comments in response to this rule making must be received by the Department no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Tracy George Department of Transportation DOT Rules Administrator, Government and Community Relations 800 Lincoln Way Ames, Iowa 50010 Email: tracy.george@iowadot.us Public Hearing If requested, a public hearing to hear oral presentations will be held on September 2, 2021, at 9 a.m. via conference call. Persons who wish to participate in the conference call should contact Tracy George before 4:30 p.m. on August 31, 2021, to facilitate an orderly hearing. A conference call number will be provided to participants prior to the hearing. Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact Tracy George, the Department’s rules administrator, and advise of specific needs. The public hearing will be canceled without further notice if no oral presentation is requested. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making actions are proposed:
ITEM 1. Rescind and reserve paragraph 615.45(1)"e". ITEM 2. Amend rule 761—615.45(321), implementation sentence, as follows: This rule is intended to implement Iowa Code chapter 321A and sections 252J.8, 321.177, 321.178, 321.184, 321.185, 321.186, 321.189, 321.191, 321.193, 321.194, 321.201, 321.205, 321.209, 321.210, 321.210A, 321.212, 321.213A, 321.213B, 321.215, 321.218as amended by 2021 Iowa Acts, House File 757, section 1, 321.513, 321.560 and 321J.17. ITEM 3. Amend rule 761—620.2(321J) as follows:761—620.2(321J) Information and location. Applications, forms, information, assistance, and answers to questions relating to this chapter are available by mail from the Driver and Identification Services BureauMotor Vehicle Division, Iowa Department of Transportation, P.O. Box 9204, Des Moines, Iowa 50306-9204; in person at 6310 SE Convenience Blvd., Ankeny, Iowa; by telephone at (515)244-8725; or by facsimile at (515)239-1837. ITEM 4. Strike “driver and identification services bureau” wherever it appears in rules 761—620.3(321J) and 761—620.4(321J) and insert “motor vehicle division” in lieu thereof. ITEM 5. Amend subrule 620.3(2) as follows: 620.3(2) Additional requirements. A person applying for a temporary restricted license shall also comply with all of the following requirements: a. Provide a description of all motor vehicles owned or operated under the temporary restricted licenseif the person has no previous operating while intoxicated conviction or revocation.If the person has a second or subsequent operating while intoxicated conviction or revocation, the person shall provide a description of all motor vehicles owned by such person or operated under the temporary restricted license. b. Submit proof of financial responsibility under Iowa Code chapter 321A for all motor vehicles owned or operated under the temporary restricted license. c. Provide certification of installation of an approved ignition interlock device on every motor vehicle owned or operatedif the person has no previous operating while intoxicated conviction or revocation.If the person has a second or subsequent operating while intoxicated conviction or revocation, the person shall provide certification of installation of an approved ignition interlock device on every motor vehicle owned by such person or operated under the temporary restricted license. d. Pay the $200 civil penalty. ITEM 6. Amend 761—Chapter 620, implementation sentence, as follows: These rules are intended to implement Iowa Code chapterschapter 17A and; chapter 321Jas amended by 2021 Iowa Acts, House File 757, sections 2 to 7; and sections 321.193, 321.201, 321.376 and 707.6A.ARC 5848CVeterinary Medicine Board[811]Notice of Intended ActionProposing rule making related to veterinarian/client/patient relationships and providing an opportunity for public comment
The Board of Veterinary Medicine hereby proposes to amend Chapter 12, “Standards of Practice,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is proposed under the authority provided in Iowa Code section 169.5.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 169.5.Purpose and Summary Currently, a veterinarian/client/patient relationship (VCPR) is established when three criteria are met. The proposed amendment revises one of these criteria by requiring that in order to maintain a VCPR, a veterinarian must perform a physical examination or have visited the patient on-site within the previous 12 months.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 811—Chapter 14.Public Comment Any interested person may submit written comments concerning this proposed rule making. Written comments in response to this rule making must be received by the Board no later than 4:30 p.m. on August 31, 2021. Comments should be directed to: Colin Tadlock Iowa Department of Agriculture and Land Stewardship Wallace State Office Building 502 East 9th Street Des Moines, Iowa 50319 Email: colin.tadlock@iowaagriculture.gov Public Hearing A public hearing at which persons may present their views orally or in writing will be held as follows: September 1, 2021 10 to 11 a.m. Second Floor Boardroom Wallace State Office Building Des Moines, Iowa Persons who wish to make oral comments at the public hearing may be asked to state their names for the record and to confine their remarks to the subject of this proposed rule making. Any persons who intend to attend the public hearing and have special requirements, such as those related to hearing or mobility impairments, should contact the Board and advise of specific needs. Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6). The following rule-making action is proposed:
ITEM 1. Amend paragraph 12.1(1)"b" as follows: b. The licensed veterinarian has sufficient knowledge of the patient to initiate at least a general or preliminary diagnosis of the medical condition of the patient. Sufficient knowledge means that the licensed veterinarian has recently seen or is personally acquainted with the care of the patient by virtue of ana physical examination of the patient or by medically appropriate and timely visitswithin the past 12 months to the premises where the patient is kept; andARC 5847CLabor Services Division[875]Adopted and Filed EmergencyRule making related to emergency temporary standard related to COVID-19
The Labor Commissioner hereby amends Chapter 10, “General Industry Safety and Health Rules,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 88.5.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 88.Purpose and Summary The Iowa Labor Commissioner is required to adopt by reference changes to the U.S. Department of Labor’s occupational safety and health standards. This rule making adopts by reference federal Occupational Safety and Health’s (OSHA’s) new emergency temporary standard (ETS) related to the COVID-19 pandemic. The ETS applies only to certain locations where health care services are provided, and it is set to expire after six months.Reason for Adoption of Rule Making Without Prior Notice and Opportunity for Public Participation Pursuant to Iowa Code section 17A.4(3), the Commissioner finds that notice and public participation are unnecessary or impractical because emergency adoption was approved by the Administrative Rules Review Committee. At 29 CFR 1953.5(b)(1), a requirement is set forth for Iowa to adopt by reference the new ETS within 30 days of the federal adoption. In compliance with Iowa Code section 17A.4(3)“a,” the Administrative Rules Review Committee at its July 13, 2021, meeting reviewed the Commissioner’s determination and this rule making and approved the emergency adoption.Reason for Waiver of Normal Effective Date Pursuant to Iowa Code section 17A.5(2)“b”(1)(c), the Commissioner also finds that the normal effective date of this rule making, 35 days after publication, should be waived and the rule making made effective on July 21, 2021, because federal OSHA found that the ETS is necessary due to the grave danger posed by the COVID-19 virus. Iowa Code section 88.5(5) is closely aligned with the federal ETS law. The ETS is aimed at protecting workers facing the highest COVID-19 hazards—those working in health care settings where suspected or confirmed COVID-19 patients are treated.Adoption of Rule Making This rule making was adopted by the Commissioner on July 20, 2021.Concurrent Publication of Notice of Intended Action In addition to its adoption on an emergency basis, this rule making has been initiated through the normal rule-making process and is published herein under Notice of Intended Action as ARC 5846C to allow for public comment.Fiscal Impact In the Federal Register, the U.S. Department of Labor published a large amount of data as part of its economic analysis. The analysis concluded the ETS is economically feasible and the benefits far outweigh the costs. However, data specific to Iowa is not available. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commissioner for a waiver of the discretionary provisions, if any, pursuant to 875—Chapter 5.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making became effective on July 22, 2021. The following rule-making action is adopted:
ITEM 1. Amend rule 875—10.20(88) by inserting the following at the end thereof:86 Fed. Reg. 32620 (June 22, 2021) [Filed Emergency 7/20/21, effective 7/22/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5820CPharmacy Board[657]Adopted and Filed EmergencyRule making related to pharmacy technician administration of vaccines
The Board of Pharmacy hereby amends Chapter 3, “Pharmacy Technicians,” Iowa Administrative Code. Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code sections 147.76 and 155A.6A.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 155A.6A.Purpose and Summary This rule making provides the minimum training requirements for pharmacy technicians to engage in the administration of vaccinations. Currently, under the national public health emergency declaration and Public Readiness and Emergency Preparedness (PREP) Act in response to the global coronavirus pandemic, pharmacy technicians are authorized, pursuant to training and continuing education requirements, to administer pediatric vaccinations to any patient aged 3 to 18 years old and COVID-19 vaccinations to patients of any age for which the vaccination is authorized or approved. This rule making identifies properly trained pharmacy technicians so that the technicians may engage in pharmacist-delegated vaccine administration of immunizations and not be limited to pediatric or COVID-19 vaccinations.Reason for Adoption of Rule Making Without Prior Notice and Opportunity for Public Participation Pursuant to Iowa Code section 17A.4(3), the Board finds that notice and public participation are unnecessary or impractical because emergency adoption was approved by the Administrative Rules Review Committee. The normal rule-making process would extend well into or beyond the coming fall influenza and pneumonia vaccination season (typically initiated late August and primarily completed by the end of October). The requirements in this rule making essentially mirror the requirements under the federal PREP Act for pharmacy technicians to engage in vaccine administration. The Board will also complete the notice and public participation processes via a simultaneous rule making. In compliance with Iowa Code section 17A.4(3)“a,” the Administrative Rules Review Committee at its July 13, 2021, meeting reviewed the Board’s determination and this rule making and approved the emergency adoption.Reason for Waiver of Normal Effective Date Pursuant to Iowa Code section 17A.5(2)“b”(1)(b) and (c), the Board also finds that the normal effective date of this rule making, 35 days after publication, should be waived and the rule making made effective on July 15, 2021, because allowing properly trained pharmacy technicians to assist pharmacists in vaccine administration during the upcoming influenza/pneumonia season (when there may also continue to be the compounding public health risk of continued COVID-19 infections or the public health protection of continued COVID-19 initial or booster vaccinations) will allow pharmacists to focus on the clinical aspects of the process and provide patients with increased access to vaccinations.Adoption of Rule Making This rule making was adopted by the Board on July 14, 2021.Concurrent Publication of Notice of Intended Action In addition to its adoption on an emergency basis, this rule making has been initiated through the normal rule-making process and is published herein under Notice of Intended Action as ARC 5831C to allow for public comment.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs can be determined.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 657—Chapter 34.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making became effective on July 15, 2021. The following rule-making action is adopted:
ITEM 1. Amend rule 657—3.17(155A) as follows:657—3.17(155A) Training and utilization of pharmacy technicians. 3.17(1) Policies and procedures. All licensed pharmacies located in Iowa that utilize pharmacy technicians shall develop, implement, and periodically review written policies and procedures for the training and utilization of pharmacy technicians appropriate to the practice of pharmacy. Pharmacy policies shall specify the frequency of review. 3.17(2) Documented training. Pharmacy technician training shall be documented and maintained by the pharmacy for the duration of employment. Policies and procedures and documentation of pharmacy technician training shall be available for inspection and copying by the board or an agent of the board. 3.17(3) Vaccine administration training and continuing education. A pharmacy technician who administers a vaccine or immunization under the supervision of a pharmacist shall document successful completion of the requirements in paragraph 3.17(3)“a” or “b” and shall maintain competency by completing and maintaining documentation of the continuing education requirements in paragraph 3.17(3)“c.” a. Initial qualification.Except as provided in paragraph 3.17(3)“b,” a technician shall have successfully completed an Accreditation Council for Pharmacy Education (ACPE)-accredited program on vaccine administration that is an evidence-based program that includes study material and hands-on training and techniques for administering vaccines, requires testing with a passing score, complies with current Centers for Disease Control and Prevention (CDC) guidelines, and provides instruction and experiential training in the following content areas: (1) Standards for immunization practices; (2) Basic immunology and vaccine protection; (3) Vaccine-preventable diseases; (4) Recommended immunization schedules; (5) Vaccine storage and management; (6) Informed consent; (7) Physiology and techniques for vaccine administration; (8) Immunization record management; and (9) Identification of adverse events. b. Previous qualification.A technician who is currently licensed as a registered nurse shall be deemed to have met the training requirement. c. Continuing education.During any technician registration renewal period, a technician who engages in the administration of vaccines shall complete and document at least one hour of ACPE-approved continuing education with the ACPE topic designator “06” followed by the letter “T” or “P.” d. Certification maintained.During any period within which a technician may engage in the administration of vaccines, the technician shall maintain current certification in basic cardiac life support through a training program designated for health care providers that includes hands-on training. [Filed Emergency 7/14/21, effective 7/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5817CRevenue Department[701]Adopted and Filed EmergencyRule making related to COVID-19 grant exclusion
The Revenue Department hereby amends Chapter 40, “Determination of Net Income,” Chapter 53, “Determination of Net Income,” and Chapter 59, “Determination of Net Income,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 422.68 and 2021 Iowa Acts, Senate File 619, sections 5 through 7.State or Federal Law Implemented This rule making implements, in whole or in part, 2021 Iowa Acts, Senate File 619, sections 5 through 7.Purpose and Summary The purposes of this rule making are to implement the Iowa income tax exclusion for qualifying COVID-19 grants enacted by 2021 Iowa Acts, Senate File 619, division III, and identify state grant programs that qualify for the exclusion. The legislation requires the Department to identify, through rule, state grant programs that meet the definition of “qualifying COVID-19 grant” and thus qualify for the exclusion.Reason for Adoption of Rule Making Without Prior Notice and Opportunity for Public Participation Pursuant to Iowa Code section 17A.4(3), the Department finds that notice and public participation are unnecessary or impractical because emergency adoption was approved by the Administrative Rules Review Committee. This new income tax exclusion for qualifying COVID-19 grants is effective immediately and retroactive to tax years ending on or after March 17, 2020. This means that taxpayers who have already filed their 2019 and 2020 Iowa income tax returns may be eligible for an additional adjustment to income. The legislation restricts the exclusion to the COVID-19 grant programs identified by the Department through rule, so making the rules effective immediately will enable taxpayers to rely on the rules and file amended Iowa income tax returns to take advantage of this new income tax exclusion in a timely manner and without additional delay. In compliance with Iowa Code section 17A.4(3)“a,” the Administrative Rules Review Committee at its July 13, 2021, meeting reviewed the Department’s determination and this rule making and approved the emergency adoption.Reason for Waiver of Normal Effective Date Pursuant to Iowa Code section 17A.5(2)“b”(1)(b), the Department also finds that the normal effective date of this rule making, 35 days after publication, should be waived and the rule making made effective on July 13, 2021, because the rule confers a benefit to the public by identifying COVID-19 grant programs that qualify for the income tax exclusion. This will allow taxpayers to take advantage of the exclusion as described above before the normal effective date.Adoption of Rule Making This rule making was adopted by the Department on July 13, 2021.Concurrent Publication of Notice of Intended Action In addition to its adoption on an emergency basis, this rule making has been initiated through the normal rule-making process and is published herein under Notice of Intended Action as ARC 5818C to allow for public comment.Fiscal Impact This rule making has no fiscal impact to the State of Iowa beyond that of the legislation it is implementing. The final fiscal note for 2021 Iowa Acts, Senate File 619, division III, estimated a reduction of $9.2 million in FY 2021 and $1 million in FY 2022.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making became effective on July 13, 2021. The following rule-making actions are adopted:
ITEM 1. Adopt the following new rule 701—40.86(422):701—40.86(422) COVID-19 grant exclusion. 40.86(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 40.86(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides a “qualifying COVID-19 grant” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of either or both of the following persons economically affected by the COVID-19 pandemic: (1) Individuals living in Iowa. (2) Businesses that are doing business in Iowa or are deriving income from sources within Iowa. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 40.86(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. The following is an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 40.86(3): (1) Beef up Iowa program administered by the department of agriculture and land stewardship. Grant recipient is Iowa State University. (2) Iowa beginning farmer debt relief fund administered by the Iowa finance authority. Grant recipients include Iowa beginning farmers. (3) Iowa biofuels relief program administered by the economic development authority. Grant recipients include Iowa biodiesel and ethanol producers. (4) Iowa county fairs relief fund administered by the economic development authority. Grant recipients include Iowa county and district fairs. (5) Iowa COVID-19 business disruption relief program administered by the economic development authority. Grant recipients include Iowa bars, taverns, breweries, distilleries, wineries, and other similar drinking establishments. (6) Iowa COVID-19 targeted small business sole operator fund administered by the economic development authority. Grant recipients include Iowa targeted small businesses. (7) Iowa disposal assistance program administered by the department of agriculture and land stewardship. Grant recipients include Iowa pork and egg producers. (8) Iowa eviction and foreclosure prevention program administered by the Iowa finance authority. Grant recipients include Iowa residential renters and homeowners. (9) Iowa homeowner foreclosure prevention program administered by the Iowa finance authority. Grant recipients include Iowa residential homeowners. (10) Iowa hospital COVID-19 relief fund administered by the economic development authority. Grant recipients include Iowa hospitals. (11) Iowa livestock producer relief fund administered by the economic development authority. Grant recipients include Iowa livestock producers. (12) Iowa movie theatre relief grant program administered by the economic development authority. Grant recipients include Iowa movie theaters. (13) Iowa nonprofit recovery fund administered by the economic development authority. Grant recipients include Iowa nonprofit organizations. (14) Iowa renewable fuel retail recovery program administered by the department of agriculture and land stewardship. Grant recipients include Iowa fuel retailers. (15) Iowa rent and utility assistance program administered by the Iowa finance authority. Grant recipients include Iowa residential renters. (16) Iowa residential utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa residential renters and homeowners. (17) Iowa restaurant and bar relief grant program administered by the economic development authority. Grant recipients include Iowa bars, breweries, brewpubs, distilleries, wineries, and restaurants. (18) Iowa small business relief grant program administered by the economic development authority. Grant recipients include Iowa small businesses. (19) Iowa small business utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa small businesses and small nonprofit organizations. (20) Local produce and protein program administered by the department of agriculture and land stewardship. Grant recipients include Iowa schools, early childcare centers, specialty crop producers, and food hubs. (21) Meat processing expansion and development program administered by the department of agriculture and land stewardship. Grant recipients include Iowa meat and poultry processing businesses and employees and Iowa livestock producers. (22) Pack the pantry program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food pantries. (23) Pass the pork program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. (24) Turkey to table program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. 40.86(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in paragraph 40.86(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. ITEM 2. Adopt the following new rule 701—53.30(422):701—53.30(422) COVID-19 grant exclusion. 53.30(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 53.30(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides “qualifying COVID-19 grants” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of businesses that are doing business in Iowa or are deriving income from sources within Iowa, and that are economically affected by the COVID-19 pandemic. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 53.30(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. The following is an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 53.30(3): (1) Beef up Iowa program administered by the department of agriculture and land stewardship. Grant recipient is Iowa State University. (2) Iowa beginning farmer debt relief fund administered by the Iowa finance authority. Grant recipients include Iowa beginning farmers. (3) Iowa biofuels relief program administered by the economic development authority. Grant recipients include Iowa biodiesel and ethanol producers. (4) Iowa county fairs relief fund administered by the economic development authority. Grant recipients include Iowa county and district fairs. (5) Iowa COVID-19 business disruption relief program administered by the economic development authority. Grant recipients include Iowa bars, taverns, breweries, distilleries, wineries, and other similar drinking establishments. (6) Iowa COVID-19 targeted small business sole operator fund administered by the economic development authority. Grant recipients include Iowa targeted small businesses. (7) Iowa disposal assistance program administered by the department of agriculture and land stewardship. Grant recipients include Iowa pork and egg producers. (8) Iowa hospital COVID-19 relief fund administered by the economic development authority. Grant recipients include Iowa hospitals. (9) Iowa livestock producer relief fund administered by the economic development authority. Grant recipients include Iowa livestock producers. (10) Iowa movie theatre relief grant program administered by the economic development authority. Grant recipients include Iowa movie theaters. (11) Iowa nonprofit recovery fund administered by the economic development authority. Grant recipients include Iowa nonprofit organizations. (12) Iowa renewable fuel retail recovery program administered by the department of agriculture and land stewardship. Grant recipients include Iowa fuel retailers. (13) Iowa restaurant and bar relief grant program administered by the economic development authority. Grant recipients include Iowa bars, breweries, brewpubs, distilleries, wineries, and restaurants. (14) Iowa small business relief grant program administered by the economic development authority. Grant recipients include Iowa small businesses. (15) Iowa small business utility disruption prevention program administered by the economic development authority. Grant recipients include Iowa small businesses and small nonprofit organizations. (16) Local produce and protein program administered by the department of agriculture and land stewardship. Grant recipients include Iowa schools, early childcare centers, specialty crop producers, and food hubs. (17) Meat processing expansion and development program administered by the department of agriculture and land stewardship. Grant recipients include Iowa meat and poultry processing businesses and employees and Iowa livestock producers. (18) Pack the pantry program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food pantries. (19) Pass the pork program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. (20) Turkey to table program administered by the department of agriculture and land stewardship. Grant recipients include Iowa food banks. 53.30(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in paragraph 53.30(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. ITEM 3. Adopt the following new rule 701—59.32(422):701—59.32(422) COVID-19 grant exclusion. 59.32(1) Definitions. For purposes of this rule: "Administering agency" means the economic development authority, the Iowa finance authority, or the department of agriculture and land stewardship. "Grant recipient" means a person who applies for and is issued a qualifying COVID-19 grant by an administering agency. "Issued" means the approval of the grant recipient’s application and amount for a qualifying COVID-19 grant by an administering agency, regardless of when the grant funds were paid by the administering agency. 59.32(2) Qualifying COVID-19 grant programs. a. The department is responsible for determining whether a grant program provides “qualifying COVID-19 grants” as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. In making this determination, and for purposes of the definition of “qualifying COVID-19 grant,” a grant program is “created to primarily provide COVID-19 related financial assistance to economically impacted individuals and businesses located in this state” if that grant program, at the time of its inception, was intended by the administering agency to provide a majority (more than 50 percent) of its financial assistance to or for the benefit of businesses that are doing business in Iowa or are deriving income from sources within Iowa, and that are economically affected by the COVID-19 pandemic. b. The administering agency shall notify the director of the existence of any grant program it believes may be a qualifying COVID-19 grant program. Upon such notification, the department will request from the administering agency the information necessary to determine whether that program is a qualifying COVID-19 grant as defined in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5, and this rule. The administering agency shall provide the department with the requested information within the time frame prescribed by the department in its request. Failure to provide the requested information to the department shall prevent the department from determining that the grant program is a qualifying COVID-19 grant. Grant programs not specifically listed below in paragraph 59.32(2)“c” are not qualifying COVID-19 grants and are not eligible for the exclusion provided in this rule, even if that program may otherwise meet the definition of “qualifying COVID-19 grant” in Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. c. For an exhaustive list of programs that have been identified by the department as qualifying COVID-19 grants, including a general description of each program’s grant recipients, that may qualify for the exclusion from Iowa net income under subrule 59.32(3), see 701—paragraph 53.30(2)“c.” 59.32(3) Excluding qualifying COVID-19 grants from Iowa net income. a. Generally.A grant recipient may subtract a qualifying COVID-19 grant when calculating Iowa net income if all of the following apply: (1) The grant was issued as part of a qualifying COVID-19 grant program identified in 701—paragraph 53.30(2)“c.” (2) The grant was issued on or after March 17, 2020, and on or before December 31, 2021. (3) The grant funds were included in the grant recipient’s net income for a tax year ending on or after March 17, 2020, but beginning before January 1, 2024. The grant may only be subtracted to the extent it is included in the grant recipient’s net income for that qualifying tax year. A qualifying COVID-19 grant that is exempt from federal income tax, and thus not included in the grant recipient’s Iowa net income, does not qualify for an additional subtraction on the grant recipient’s Iowa return. b. Third-party payee of grant funds.A third-party payee of qualifying COVID-19 grant funds is not eligible for this exemption from Iowa income. If the proceeds of a qualifying COVID-19 grant are paid to someone other than the grant recipient, only the grant recipient on whose behalf the grant proceeds were paid may qualify for this exemption from Iowa income. c. Repayment.Grant funds that were repaid to the administering agency for any reason are not eligible for this exemption from Iowa income. d. Reporting requirements.A grant recipient who received qualifying COVID-19 grant funds and who excludes those funds when calculating Iowa net income should retain documentation to support the claimed exclusion. A grant recipient must provide such documentation to the department if requested. The required documentation may include, but is not limited to, documentation to support that the grant recipient was issued and received the grant within the qualifying periods. This rule is intended to implement Iowa Code section 422.7(62) as amended by 2021 Iowa Acts, Senate File 619, section 5. [Filed Emergency 7/13/21, effective 7/13/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5830CAgriculture and Land Stewardship Department[21]Adopted and FiledRule making related to removal of the pseudorabies advisory committee
The Agriculture and Land Stewardship Department hereby amends Chapter 64, “Infectious and Contagious Diseases,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 159.5.State or Federal Law Implemented This rule making implements, in whole or in part, 2020 Iowa Acts, Senate File 2413, section 13.Purpose and Summary This rule making removes references to the Pseudorabies Advisory Committee, which was repealed in 2020 Iowa Acts, Senate File 2413, section 13.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on April 21, 2021, as ARC 5588C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 20, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 21—Chapter 8.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making action is adopted:
ITEM 1. Amend subrules 64.162(1) and 64.162(4) as follows: 64 64.162 162(1) Requirements for certification. To be certified, the veterinarian shall meet both of the following requirements: a. Be an accredited veterinarian. b. Attend and complete continuing education sessions as determined by the Iowa pseudorabies advisory committee and the department. 64 64.162 162(4) Remuneration. Compensation will be made to the veterinarian or veterinarians certified to initiate herd plans and herd agreements. Payment will be made from pseudorabies program funds, if available and authorized for these purposes. Fees for payment shall be approved by the advisory committee and established by the department by order. Payment will be made for the following: a. Initial herd cleanup plan with or without an accompanying feeder pig cooperator agreement. Payment will be made upon submission of the completed form and department approval of the plan. b. Review of herd cleanup plan. Payment will be made upon submission of the completed form and department approval of the plan review. c. Upon completion of the herd cleanup plan and release of the infected status, the veterinarian will receive a payment. d. All other herd consultation or time devoted to herd plan implementation shall be at owner’s expense. [Filed 7/20/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5839CAgriculture and Land Stewardship Department[21]Adopted and FiledRule making related to food safety and inspection services standards
The Agriculture and Land Stewardship Department hereby amends Chapter 76, “Meat and Poultry Inspection,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 189A.7.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 189A.Purpose and Summary This rule making adopts by reference the most up-to-date federal standards from the Food Safety and Inspection Service (FSIS). In order for Iowa’s Meat and Poultry Bureau to remain compliant, state regulations must be equal to or greater than federal standards. Specifically, these updates address the following:
- Sec. 301.2(a) therein defining the term “Act” shall include the Iowa meat and poultry inspection Act, Iowa Code chapter 189A.
- Sec. 301.2(b) therein defining the term “department” shall include the Iowa department of agriculture and land stewardship.
- Sec. 301.2(c) therein defining the term “secretary” shall include the secretary of agriculture of the state of Iowa.
- Sec. 301.2(e) therein defining the term “administrator” shall include the supervisor of the Iowa meat and poultry inspection service or any officer or employee of the Iowa department of agriculture and land stewardship.
- Sec. 301.2(t) therein defining the term “commerce” shall include intrastate commerce in the state of Iowa.
- Sec. 301.2(u) therein defining the term “United States” shall include the state of Iowa.
- Sec. 381.1(b)(2) therein defining the term “Act” shall include the Iowa meat and poultry inspection Act, Iowa Code chapter 189A.
- Sec. 381.1(b)(3) therein defining the term “administrator” shall include the supervisor of the Iowa meat and poultry inspection service, or any officer or employee of the Iowa department of agriculture and land stewardship.
- Sec. 381.1(b)(10) therein defining the term “commerce” shall include intrastate commerce in the state of Iowa.
- Sec. 381.1(b) therein defining the term “department” shall include the Iowa department of agriculture and land stewardship.
- Sec. 381.1(b)(47) therein defining the term “secretary” shall include the secretary of agriculture of the state of Iowa.
- Sec. 381.1(b)(53) therein defining the term “United States” shall include the state of Iowa.
- Iowa inspected and condemned brand:
- Iowa product label mark of inspection and carcass brand for amenable species:
- Iowa inspected carcass brand for amenable species (excluding poultry): Stamp (brand) must be 1¾ inch tall. The wording shall be all the same height and fill the space inside and centered within the outline of the state of Iowa.
- Exotic carcass brand:
- Exotic product label mark of inspection:
- Notwithstanding any other provision of this rule, a red meat establishment that is a selected establishment under 9 CFR Part 332 shall use the official marks, devices, and certificates in 9 CFR Part 312 for products that are intended for interstate commerce with the modifications described in 9 CFR Sec. 332.5(c). a. Cooperative Interstate Shipment program product label mark of inspection: b. Cooperative Interstate Shipment program carcass brand. Sizing of brands shall be as described in 9 CFR Sec. 312.2(a), except that the 1¼ʺ brand shall be utilized in lieu of the ¾ʺ brand:
- Notwithstanding any other provision of this rule, a poultry establishment that is a selected establishment under 9 CFR Part 381, Subpart Z, shall use the official marks, devices, and certificates in 9 CFR Part 381, Subpart M, for products that are intended for interstate commerce with the modifications described in 9 CFR Sec. 381.515(c). Cooperative Interstate Shipment program poultry product label mark of inspection:
Rule making related to waivers
The City Development Board hereby amends Chapter 6, “Waiver and Variance Rules,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 368.10.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 17A.9A.Purpose and Summary 2020 Iowa Acts, House File 2389, amended Iowa Code section 17A.9A to remove references to “variances” and change how agencies report on rule waivers that are granted or denied. The amendments to Chapter 6 update the rules to conform to the changes implemented by House File 2389.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 19, 2021, as ARC 5620C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Board on July 14, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 263—Chapter 6.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend 263—Chapter 6, title, as follows:WAIVER AND VARIANCE RULES ITEM 2. Amend rule 263—6.1(17A) as follows:263—6.1(17A) Definition. For purposes of this chapter, “a waiver or variance” means action by the board which suspends in whole or in part the requirements or provisions of a rule as applied to an identified person or entity on the basis of the particular circumstances of that person or entity. For simplicity, the term “waiver” shall include both a “waiver” and a “variance.” ITEM 3. Amend rule 263—6.4(17A), catchwords, as follows:263—6.4(17A) Criteria for waiver or variance. ITEM 4. Amend rule 263—6.8(17A) as follows:263—6.8(17A) Notice. The board shall acknowledge a petition upon receipt. The board shall ensure that, within 30 days of the receipt of the petition, notice of the pendency of the petition and a concise summary of its contents have been provided to all persons to whom notice is required by any provision of law. In addition, the board may give notice to other persons. To accomplish this notice provision, the board may require the petitioner to serve the notice on all persons to whom notice is required by any provision of lawor who may be impacted by the requested waiver and provide a written statement to the board attesting that notice has been provided. ITEM 5. Rescind rule 263—6.11(17A) and adopt the following new rule in lieu thereof:263—6.11(17A) Submission of waiver information. Within 60 days of granting or denying a waiver, the board shall make a submission on the Internet site established pursuant to Iowa Code section 17A.9A for the submission of waiver information. The submission shall identify the rule(s) for which a waiver has been granted or denied, the number of times a waiver was granted or denied for each rule, a citation to the statutory provisions implemented by these rules, and a general summary of the reasons justifying the board’s actions on waiver requests. If practicable, the report shall detail the extent to which granting a waiver has established a precedent for additional waivers and the extent to which the granting of a waiver has affected the general applicability of the rule itself. ITEM 6. Rescind rule 263—6.12(17A). ITEM 7. Renumber rules 263—6.13(17A) to 263—6.16(17A) as 263—6.12(17A) to 263—6.15(17A). [Filed 7/19/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5824CCivil Rights Commission[161]Adopted and FiledRule making related to waivers
The Civil Rights Commission hereby amends Chapter 15, “Miscellaneous Provisions,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 17A.3.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 216.5.Purpose and Summary These amendments update the rule on requesting a waiver of the Commission’s rules in order to remove language on variances in compliance with 2020 Iowa Acts, House File 2389. Also, a new implementation sentence is adopted for Chapter 15, because the chapter did not previously have one.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on April 21, 2021, as ARC 5565C. A public hearing was held on May 14, 2021, at 1:15 p.m. in the Grimes State Office Building, Room B100, 400 East 14th Street, Des Moines, Iowa. No one attended the public hearing. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Commission on July 9, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers This rule does not provide for a waiver of its terms.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 161—15.3(17A,ExecOrd11) as follows:161—15.3(17A,ExecOrd11) Waiver of requirements imposed by commission rule. 15.3(1) Filing of a request for waiver or variance. Any person may file a request for waiver or variance of an administrative rule of the civil rights commission by writing a proper request which is received by Executive Director, Iowa Civil Rights Commission, Grimes State Office Building, 400 E. 14th Street, Des Moines, Iowa 50319-1004. All requests for waiver or variance of an administrative rule must be in writing and meet all requirements set out in paragraph 15.3(2)“a.” A request for a waiver is filed by any of the methods listed in rule 161—3.5(216). The date a request for waiver is filed is governed by 161—subrule 3.5(4). The commission shall provide the requester with a file-stamped copy of the request if the requester provides an extra copy for this purpose. 15.3(2) Form of request. a. Required contents.A request for waiver or variance of a rule must: (1) Prominently state on its face that it is a request for a waiver or variance of an administrative rule; and (2) State the name and address of the entity or person for whom a waiver or variance is requested; and (3) Describe or give the citation of the specific rule for which a waiver or variance is requested; and (4) State the specific waiver or variance requested.The commission shall not process a filing as a request for a waiver or variance if that filing does not conform to the requirements of this paragraph. b. Suggested contents.In addition, a request for waiver or variance of a rule should also: (1) State all relevant facts that the requester believes would justify a waiver or variance. (2) State the reasons the requester believes will justify a waiver or variance. (3) State the history of the commission’s action relative to the requester. If the request is in connection with a complaint of discrimination on file with the commission, the requester should identify the complaint at issue including, if possible, the complaint number. (4) State any information regarding the commission’s treatment of similar cases, if known. (5) State the name, address and telephone number of any person inside or outside state government who would be adversely affected by the grant of the request or who otherwise possesses knowledge of the matter with respect to the waiver or variance request. 15.3(3) Procedure for evaluating requests for waiver. a. Service of request.Within 30 days after the receipt of a request for waiver or variance of an administrative rule, the commission shall provide a copy to all persons who are required to receive one by a provision of law. The commission may also provide a copy of the request to those individuals whom the requester has identified as being adversely affected by a grant of the request. In the case of a request made in connection with a complaint of discrimination on file with the commission, the commission shall provide a copy of the request to all other parties in the case. Service may occur by regular mail. If necessary for maintenance of the confidentiality of a commission investigation, information may be redacted from a request for variancewaiver before the request is provided to persons other than the requester. b. Decision maker for request.The decision whether to grant a request for waiver or variance shall be made either by the executive director or upon a vote of the commissioners. If the request is made in connection with a complaint of discrimination on file with the commission, any discussion by the commissioners of the request for waiver may be in closed session. c. Investigation of allegations.The decision maker or a designated member of the commission staff may conduct an investigation into any factual issue which is relevant to the request for a waiver or variance. A refusal by the requester to cooperate in this investigation may be grounds to deny the request for waiver or variance. In the case of a request made in connection with a complaint of discrimination, if any party to the complaint refuses to cooperate in the investigation, the decision maker may infer that the requested information would be adverse to the uncooperative party. d. Time frame for decision on request.The commission shall render a decision on a request for waiver or variance of a rule within 120 days of receipt of the request. During this period the commission may extend the time for rendering a decision by notifying all persons who were notified of the request pursuant to paragraph 15.3(3)“a” that the time for rendering a decision has been extended. This notice shall include a new time frame for rendering the decision. Failure to render a decision or extend the time for rendering a decision within the required period shall be deemed a denial of the request. e. Notification of decision.The commission shall send any decision rendered concerning the request for waiver or variance to all persons who were notified of the request pursuant to paragraph 15.3(3)“a.” f. Form of grant of request.Any waiver or variance shall be the narrowest exception possible to the provisions of the rule. A waiver or variance shall not be permanent unless the requester has shown that a temporary waiver or variance is impracticable. The commission may renew a temporary waiver or variance without a request if the commission finds that the factors of paragraph 15.3(4)“b” remain valid. 15.3(4) Standard for evaluating request for waiver. a. Burden of persuasion.The burden of persuasion rests with the person who requests from the commission a waiver or variance of a rule. b. Standard.A request for a waiver or variance shall be evaluated based on the unique, individual circumstances set out in the request. A waiver or variance may be granted only if the decision maker finds clear and convincing evidence that: (1) The application of the rule would pose an undue hardship on the person for whom the waiver or variance is requested; and (2) The waiver or variance from the requirements of a rule in the specific case would not prejudice the substantial legal rights of any person; and (3) The provisions of a rule subject to a request for a waiver or variance are not specifically mandated by statute or another provision of law; and (4) Substantially equal protection of public health, safety, and welfare will be afforded by a means other than that prescribed in the particular rule for which the waiver or variance is requested; and (5) Granting the request would not waive or vary any requirement created or duty imposed by statute. 15.3(5) Exceptions to waiver. a. Waiver in contested cases.This rule does not apply to any request for a waiver or variance of a rule which is made in connection with a contested case before the commission. Waiver or variance requests made in connection with a contested case are governed by rule 161—4.29(17A). b. Not applicable to this rule.No person may request a waiver or variance from the requirements of this rule. c. Requests by commission officials.No commissioner, commission staff member or other commission official may file a request for a waiver of a requirement placed upon that individual as part of that individual’s official duties. d. Time requirements.This rule does not authorize the commission to waive or vary any time requirement of an administrative rule. e. No effect on case status.In the case of a request made in connection with a complaint of discrimination on file with the commission, the commission may not grant a request for waiver or variance if this would either close a case which was open at the time of the request or reopen a case which was closed at the time of the request. The reopening provisions of rule 161—3.16(216), however, shall apply. 15.3(6) Public inspection of waiver requests. All waiver or variance requests and responses shall be indexed by administrative rule number and available to members of the public for inspection at the offices of the Civil Rights Commission, Grimes State Office Building, 400 E. 14th Street, Des Moines, Iowa 50319. Identifying information concerning any person, including parties to complaints on file, may be withheld by the commission in order to protect the confidentiality of case-related information as required by 2009 Iowa Code Supplement section 216.15(5). ITEM 2. Adopt the following new implementation sentence in 161—Chapter 15: These rules are intended to implement Iowa Code chapter 216. [Filed 7/12/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5845CInspections and Appeals Department[481]Adopted and FiledRule making related to food processing plant inspections
The Inspections and Appeals Department hereby amends Chapter 30, “Food and Consumer Safety,” and Chapter 31, “Food Establishment and Food Processing Plant Inspections,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code sections 10A.104 and 137F.2(1).State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 10A.104 and 137F.2(1).Purpose and Summary These amendments revise the definition of “food processing plant” to exclude premises or operations that are exclusively engaged in the production of Siluriformes, including catfish, and are inspected by the United States Department of Agriculture under a Federal Grant of Inspection from the list of premises that are not considered to be a food processing plant under the definition. These amendments also update the reference to the adopted parts of the Code of Federal Regulations. Subrule 31.2(9) currently adopts the 2019 Code of Federal Regulations, and this rule making adopts the same sections of the 2021 Code of Federal Regulations. No substantive changes were made to the pertinent parts of the 2021 Code of Federal Regulations.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5703C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 481—Chapter 6.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 481—30.2(10A,137C,137D,137F), definition of “Food processing plant,” as follows: "Food processing plant" means a commercial operation that manufactures, packages, labels or stores food for human consumption and does not provide food directly to a consumer. “Food processing plant” does not include any of the following:- The following premises, provided they are exclusively engaged in the sale of alcoholic beverages in a prepackaged form:
- Premises covered by a current Class “A” beer permit, including a Class “A” native beer permit as provided in Iowa Code chapter 123;
- Premises covered by a current Class “A” wine permit, including a Class “A” native wine permit as provided in Iowa Code chapter 123; and
- Premises of a manufacturer of distilled spirits under Iowa Code chapter 123.
- The premises of a residence in which honey is stored; prepared; packaged, including by placement in a container; or labeled or from which honey is distributed.
- Premises or operations that are exclusively engaged in the processing of meat and poultry and are licensed pursuant to Iowa Code section 189A.3.
- Premises or operations that are exclusively engaged in the processing of milk or milk products, are regulated by Iowa Code section 192.107, and have a milk or milk products permit issued by the department of agriculture and land stewardship.
- Premises or operations that are exclusively engaged in the production of shell eggs, are regulated by Iowa Code section 196.3, and have an egg handler’s license.
- Premises or operations that are exclusively engaged in the preparation or processing of Siluriformes, including catfish, and are regulated and inspected by the United States Department of Agriculture under a federal grant of inspection.
Rule making related to wild-harvested mushrooms
The Inspections and Appeals Department hereby amends Chapter 30, “Food and Consumer Safety,” and Chapter 31, “Food Establishment and Food Processing Plant Inspections,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code sections 10A.104 and 137F.2(1).State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 10A.104 and 137F.2(1).Purpose and Summary These amendments modify exceptions to the Food Code issued by the U.S. Food and Drug Administration (FDA) that relate to wild-harvested mushrooms. These amendments add definitions for “certified wild-harvested mushroom identification expert” and “cultivated mushroom” and revise the definition of “wild-harvested mushroom.” These amendments also revise exceptions to the Food Code that relate to wild-harvested mushrooms to provide greater diversity of the wild-harvested mushroom species permitted to be sold and to update the certification course requirements to provide reciprocity to certifications obtained in other states.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5701C. No public comments were received. A change from the Notice has been made to correct the spelling of mushroom names in the table in Item 3. Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 481—Chapter 6.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 481—30.2(10A,137C,137D,137F), definition of “Wild-harvested mushroom,” as follows: "Wild-harvested mushroom" means a fresh mushroom that has been picked in the wildfound or foraged in the natural environment and has not been processed (e.g., dried or frozen). “Wild-harvested mushroom” does not include cultivated mushrooms or mushrooms that have been packaged in an approved food processing plant. ITEM 2. Adopt the following new definitions of “Certified wild-harvested mushroom identification expert” and “Cultivated mushroom” in rule 481—30.2(10A,137C,137D,137F): "Certified wild-harvested mushroom identification expert" means an individual who has within the last three years successfully completed a wild-harvested mushroom identification training program provided by an accredited college, university, or state mycological society. The training program must include a component of actual identification of physical specimens or simulations of mushroom species. A document must be issued by an accredited college, accredited university, or state mycological society certifying the individual’s successful completion of the wild-harvested mushroom identification training program and specifying the species of wild mushrooms the individual is qualified to identify. "Cultivated mushroom" means a mushroom grown through a process in which the grower inoculates a substrate (logs, beds, straw, etc.) with a known strain or species of mushroom spawn in a dedicated space, whether outdoors or indoors, that is under the control of the grower, for the purpose of fruiting mushrooms. ITEM 3. Rescind subrule 31.1(4) and adopt the following new subrule in lieu thereof: 31.1(4) Wild-harvested mushrooms. Section 3-201.16, paragraph (A), is amended by adding the following:“A food establishment or farmers market time/temperature control for safety food licensee may sell or serve wild-harvested mushrooms provided:“a. All wild-harvested mushrooms sold or served are varieties classified as one of the following:Common nameScientific nameMorelMorchella spp. (M. americana, M. angusticeps, M. punctipes)OysterPleurotus citrinopileatus, Pleurotus ostreatus, Pleurotus populinus, or Pleurotus pulmonariousChicken of the woodsLaetiporus (L. cincinnatus, L. sulphureus)Hen of the woodsGrifola frondosaChanterelleCantharellus cibarius groupBear’s head tooth, Lion’s mane Hericium spp. (H. erinaceus, H. americanum)Pheasant backPolyporus squamosusBlack trumpetCraterellus cornucopoides“b. All wild-harvested mushrooms sold or served in a food establishment must be obtained from sources where each mushroom is individually inspected and found to be safe by a certified wild-harvested mushroom identification expert.“c. All wild-harvested mushroom species sold or served in a food establishment must have a written buyer specification. The buyer shall retain the written buyer specification for 90 days from the date of sale or service. The written buyer specification must include all of the following information:“1. Identification of each mushroom species by the scientific and common name;“2. Date of purchase;“3. Quantity by weight of each species received;“4. A statement indicating that each mushroom was identified in its fresh state and was not mixed or in contact with other mushroom species; “5. The name, address, and telephone number of the certified wild-harvested mushroom identification expert; and“6. A copy of the certified wild-harvested mushroom identification expert’s certificate of successful completion of the program, including the date of completion.“d. A consumer advisory shall inform consumers by brochures, deli case, menu advisories, label statements, table tents, placards, or other effective written means that ‘wild-harvested mushrooms should be thoroughly cooked and may cause allergic reactions or other effects.’“e. This section does not apply to cultivated mushrooms or mushrooms that have been packaged in an approved food processing plant.” [Filed 7/21/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5844CInspections and Appeals Department[481]Adopted and FiledRule making related to lavatories at food establishments
The Inspections and Appeals Department hereby amends Chapter 31, “Food Establishment and Food Processing Plant Inspections,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code sections 10A.104 and 137F.2(1).State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 10A.104 and 137F.2(1).Purpose and Summary These amendments revise the exceptions to the Food Code by rescinding the requirement that separate toilet facilities for men and women be provided in establishments which seat 50 or more people or in establishments which serve beer or alcoholic beverages.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5702C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 481—Chapter 6.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Rescind subrule 31.1(11). ITEM 2. Renumber subrules 31.1(12) to 31.1(18) as 31.1(11) to 31.1(17). [Filed 7/21/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5825CNursing Board[655]Adopted and FiledRule making related to background checks for nursing students
The Board of Nursing hereby amends Chapter 2, “Nursing Education Programs,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 147.76.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 152.5A.Purpose and Summary During the 2020 Legislative Session, the Legislature passed 2020 Iowa Acts, Senate File 2299, which relates to background checks for employees of certain health care facilities, providers, and agencies and students in nursing programs. 2020 Iowa Acts, Senate File 2299, section 6, amended Iowa Code section 152.5A to conform the nursing-student background check process to the requirements of Iowa Code section 135C.33. This rule making updates the Board’s rules regarding background checks for nursing students to incorporate the amended Iowa Code language.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 5, 2021, as ARC 5615C. A public hearing was held on May 25, 2021, at 9 a.m. at the Board’s Office, Suite B, 400 S.W. Eighth Street, Des Moines, Iowa. No one attended the public hearing. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Board on July 14, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 655—Chapter 15.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making action is adopted:
ITEM 1. Amend rule 655—2.13(152) as follows:655—2.13(152) Student criminal history checks. 2.13(1) The program shall initiate criminal history and child and dependent adult abuse record checks of students and prospective students to ensure a student’s ability to complete the clinical education component of the program in accordance with Iowa Code section 152.5sections 152.5A and 135C.33. 2.13(2) The program shall: a. Notify all students and prospective students of the nursing program’s written policy and procedure concerning criminal history and child and dependent adult abuse record checks. b. Conduct record checksin accordance with Iowa Code sections 152.5A and 135C.33 on all students: (1) Applying for the nursing program. (2) Returning to the clinical education component of the nursing program. Time frames between record checks may be determined by the program. (3) Anytime during the student’s enrollment in the nursing program pursuant to the program’s policy and procedure. c. Request that the department of public safety perform a criminal history check and that the department of human services perform child and dependent adult abuse record checks. d. c. Follow the guidelines and standards set forthAbide by the results of the evaluation performed by the department of human services in conducting record checks and inwhen determining a student’s ability to complete the clinical education component of a nursing program based on the record checks. [Filed 7/19/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5826CNursing Board[655]Adopted and FiledRule making related to submission of waiver information
The Board of Nursing hereby amends Chapter 15, “Waiver Rules,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 17A.9A.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 17A.9A.Purpose and Summary During the 2020 Legislative Session, the Legislature passed 2020 Iowa Acts, House File 2389, which made various amendments to Iowa Code chapter 17A. Section 10 of this legislation amended Iowa Code section 17A.9A by establishing an Internet site for the submission of waiver information, and agencies are now required to submit information regarding waivers within 60 days of ruling on a waiver request. This rule making updates the Board’s waiver-reporting rules to align with the new procedure. In addition, this rule making updates the Chapter 15 parenthetical implementation statutes and the chapter implementation sentence.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 5, 2021, as ARC 5616C. A public hearing was held on May 25, 2021, at 10 a.m. at the Board’s Office, Suite B, 400 S.W. Eighth Street, Des Moines, Iowa. No one attended the public hearing. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Board on July 14, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 655—Chapter 15.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 655—15.1(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.1(147,ExecOrd8,78GA,ch117617A,147) Definition. ITEM 2. Amend rule 655—15.2(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.2(147,ExecOrd8,78GA,ch117617A,147) Scope of chapter. ITEM 3. Amend rule 655—15.3(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.3(147,ExecOrd8,78GA,ch117617A,147) Applicability of chapter. ITEM 4. Amend rule 655—15.4(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.4(147,ExecOrd8,78GA,ch117617A,147) Criteria for waiver. ITEM 5. Amend rule 655—15.5(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.5(147,ExecOrd8,78GA,ch117617A,147) Filing of petition. ITEM 6. Amend rule 655—15.6(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.6(147,ExecOrd8,78GA,ch117617A,147) Content of petition. ITEM 7. Amend rule 655—15.7(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.7(147,ExecOrd8,78GA,ch117617A,147) Additional information. ITEM 8. Amend rule 655—15.8(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.8(147,ExecOrd8,78GA,ch117617A,147) Notice. ITEM 9. Amend rule 655—15.9(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.9(147,ExecOrd8,78GA,ch117617A,147) Hearing procedures. ITEM 10. Amend rule 655—15.10(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.10(147,ExecOrd8,78GA,ch117617A,147) Ruling. ITEM 11. Amend rule 655—15.11(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.11(147,ExecOrd8,78GA,ch117617A,147) Public availability. ITEM 12. Amend rule 655—15.12(147,ExecOrd8,78GA,ch1176) as follows:655—15.12(147,ExecOrd8,78GA,ch117617A,147) Summary reportsSubmission of waiver information. Semiannually, each division board shall prepare a summary report identifyingWithin 60 days of granting or denying a waiver, the board shall submit the following information to the Internet site created pursuant to Iowa Code section 17A.9A(4): the rulesrule(s) for which a waiver has been granted or denied, the number of times a waiver was granted or denied for each rule, a citation to the statutory provisions implemented by these rulesthe rule(s), and a general summary of the reasons justifying the board’s actions onthe waiver requestsrequest. If practicable, the reportsubmission shall detailthe extent to which the granting of a waiver has established a precedent for additional waivers and the extent to which the granting of a waiver has affected the general applicability of the rule itself. Copies of this report shall be available for public inspection and shall be provided semiannually to the administrative rules coordinator and the administrative rules review committee. ITEM 13. Amend rule 655—15.13(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.13(147,ExecOrd8,78GA,ch117617A,147) Cancellation of a waiver. ITEM 14. Amend rule 655—15.14(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.14(147,ExecOrd8,78GA,ch117617A,147) Violations. ITEM 15. Amend rule 655—15.15(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.15(147,ExecOrd8,78GA,ch117617A,147) Defense. ITEM 16. Amend rule 655—15.16(147,ExecOrd8,78GA,ch1176), parenthetical implementation statute, as follows:655—15.16(147,ExecOrd8,78GA,ch117617A,147) Judicial review. ITEM 17. Amend 655—Chapter 15, implementation sentence, as follows: These rules are intended to implement Iowa Code chapterchapters 17A and 147, Executive Order Number 8, and 2000 Iowa Acts, chapter 1176. [Filed 7/19/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5827CPetroleum Underground Storage Tank Fund Board, Iowa Comprehensive[591]Adopted and FiledRule making related to waivers
The Iowa Comprehensive Petroleum Underground Storage Tank Fund Board hereby amends Chapter 16, “Waivers and Variances,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 455G.4.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 17A.9A.Purpose and Summary The purpose of this rule making is to update the Board’s administrative rules in accordance with changes included in 2020 Iowa Acts, House File 2389, section 10. The changes call for removal of the word “variance” when the word is used in relation to “waiver.”Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 19, 2021, as ARC 5637C. No comments from the public were received; however, a comment was received from the Administrative Code Editor regarding language in rule 591—16.5(17A). The recommended change was to remove the reference “or on its own motion” from the rule. That change has been made in Item 3 of this adopted rule making, and Item 3 of the Notice has been renumbered as Item 4. In addition to the change recommended by the Administrative Code Editor, one additional change has been made to add a new Item 5 to make the language in rule 591—16.17(17A) consistent with the requirements in Iowa Code section 17A.9A for agency reporting of waiver information.Adoption of Rule Making This rule making was adopted by the Board on July 5, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Board for a waiver of the discretionary provisions, if any, pursuant to 591—Chapter 16.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend 591—Chapter 16, title, as follows:WAIVERS AND VARIANCES ITEM 2. Amend rule 591—16.1(17A) as follows:591—16.1(17A) Definition. The term “waiver” as used in this chapter means a described waiver or variance from a specific rule or set of rules of this board applicable only to an identified person on the basis of the particular circumstances of that person. ITEM 3. Amend rule 591—16.5(17A) as follows:591—16.5(17A) Criteria for a waiver. The board may issue an order, in response to a completed petition, or on its own motion, granting a waiver from a rule adopted by the board, in whole or in part, as applied to the circumstances of a specified person, if the board finds that the granting of such a waiver would not exceed the authority for granting waivers contained in Iowa Code section 17A.9A, that the waiver would not prejudice the substantial legal rights of any person, and either that:- The application of the rule to the person at issue does not advance, to any extent, any of the purposes for the rule or set of rules; or
- All of the following criteria have been met:
- The name, address, and telephone number of the entity or person for whom a waiver is being requested. To the extent applicable, the petition should also include the site registration number(s) and LUST number(s) and the case number of any related contested case.
- A description and citation of the specific rule or set of rules from which a waiver is being requested.
- The specific waiver requested, including a description of the precise scope and operative period for which the petitioner wants the waiver to extend.
- The relevant facts that the petitioner believes would justify a waiver. This statement shall include a signed statement from the petitioner attesting to the accuracy of the facts represented in the petition and a statement of reasons that the petitioner believes will justify a waiver.
- A history of any prior contacts between the petitioner and the board relating to the activity affected by the proposed waiver or variance, including any notices of violation, contested case hearings, or investigative reports relating to the activity within the last five years.
- Any information known to the requester relating to the board’s treatment of similar cases.
- The name, address, and telephone number of any public agency or political subdivision which also regulates the activity in question, or which might be affected by the granting of a waiver or variance.
- The name, address, and telephone number of any entity or person who would be adversely affected by the granting of a petition.
- The name, address, and telephone number of any person with knowledge of the relevant facts relating to the proposed waiver.
- Signed releases of information authorizing persons with knowledge of the waiver request to furnish the board with information relevant to the waiver.
- If there is a contested case concerning the person, site or matter for which the petition for waiver is being made, such petition must include a signed statement consenting to ex parte communications between the board and its counsel concerning the facts and issues of the petition. If there is a contested case filed subsequent to this petition for waiver, such a statement must be provided at that time.
Rule making related to excise taxes and fees
The Revenue Department hereby amends Chapter 3, “Voluntary Disclosure Program,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 421.14.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 421.5.Purpose and Summary The Department is incorporating its voluntary disclosure agreement (VDA) process into the design of its new tax administration system. In reviewing relevant rules for the VDA program, the Department noticed the list of permitted tax types does not include all excise taxes and fees. The Department has added to subrule 3.1(3) excise taxes and fees that were not part of the Iowa Code the last time subrule 3.1(3) was updated: the water service excise tax, equipment excise tax, state and local hotel and motel taxes, automobile rental excise tax, and prepaid wireless 911 surcharge. The amendments to the subrule make clear that all tax types are eligible for a VDA.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5688C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making action is adopted:
ITEM 1. Amend subrule 3.1(3) as follows: 3.1(3) Type of taxes eligible. Only taxes, penalties and interest related to Iowa source income are eligible for settlement under the voluntary disclosure program. For purposes of this rule, “Iowa source income” means the tax base and the tax collection responsibility for the following enumerated taxes: corporate income tax, franchise tax, fiduciary income tax, withholding income tax, individual income tax, local option school district income surtax, state sales tax, state use tax, motor fuel taxes, cigarette and tobacco taxes, and local option taxes, state and local hotel and motel taxes, automobile rental excise tax, equipment excise tax, water service excise tax, and the prepaid wireless 911 surcharge. [Filed 7/21/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5842CRevenue Department[701]Adopted and FiledRule making related to motor fuel and undyed special fuel
The Revenue Department hereby amends Chapter 68, “Motor Fuel and Undyed Special Fuel,” and Chapter 69, “Liquefied Petroleum Gas—Compressed Natural Gas—Liquefied Natural Gas,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 452A.59.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code chapter 452A as amended by 2020 Iowa Acts, Senate File 2403.Purpose and Summary Item 1 of this rule making amends Chapter 68 primarily to reflect the enactment of 2020 Iowa Acts, Senate File 2403. Notably, Senate File 2403 changed tax rates for gasoline and biodiesel-blended fuel rated B-11 or higher and created new classifications of ethanol blended gasolines. Senate File 2403 also modified the report the Department uses to calculate motor fuel distribution percentages used to determine these rates, switching from fuel tax monthly reports to an annual retailers’ report. Items 2 through 13 reflect cleanup of outdated citations or terms throughout the chapter. Item 14 strikes language relating to how taxpayers should round for purposes of reporting tax due for liquefied petroleum gas, liquefied natural gas, and compressed natural gas on returns being designed as a part of the Department’s modernization initiative. The prior rule required rounding to the nearest whole dollar. The rule as amended requires taxpayers to enter cents rather than round.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5710C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact The fuel tax rates modified by 2020 Iowa Acts, Senate File 2403, are estimated by the Department to impact the Road Use Tax Fund positively by $1.18 million in FY 2022. The Department can provide additional detail on this fiscal analysis upon request.Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 701—68.2(452A) as follows:701—68.2(452A) Tax rates—time tax attaches—responsible party. 68.2(1) The following rates of tax apply to the use of fuel in operating motor vehicles and aircraft:Gasoline20.3¢ per gallon (for July 1, 2003, through June 30, 2004) 20.5¢ per gallon (for July 1, 2004, through June 30, 2005) 20.7¢ per gallon (for July 1, 2005, through June 30, 2006) 21¢ per gallon (for July 1, 2006, through June 30, 2007) 20.7¢ per gallon (for July 1, 2007, through June 30, 2008) 21¢ per gallon (for July 1, 2008, through February 28, 2015) 31¢ per gallon (for March 1, 2015, through June 30, 2015) 30.8¢ per gallon (for July 1, 2015, through June 30, 2016) 30.7¢ per gallon (for July 1, 2016, through June 30, 2017) 30.5¢ per gallon (for July 1, 2017, through June 30, 2018) 30.7¢ per gallon (for July 1, 2018, through June 30, 2019) 30.5¢ per gallon (beginningfor July 1, 2019, through June 30, 2020) 30¢ per gallon (beginning July 1, 2020)Ethanol blended gasoline19¢ per gallon (for July 1, 2003, through February 28, 2015) 29¢ per gallon (for March 1, 2015, through June 30, 2015) 29.3¢ per gallon (for July 1, 2015, through June 30, 2016) 29¢ per gallon (beginningfor July 1, 2016, through June 30, 2020)Ethanol blended gasoline E-10 to E-1430¢ per gallon (beginning July 1, 2020)E-85 gasoline17¢ per gallon (for January 1, 2006, through June 30, 2007) 19¢ per gallon (for July 1, 2007, through February 28, 2015) 29¢ per gallon (for March 1, 2015, through June 30, 2015) 29.3¢ per gallon (for July 1, 2015, through June 30, 2016) 29¢ per gallon (beginningfor July 1, 2016, through June 30, 2020)Ethanol blended gasoline E-15 or higher24¢ per gallon (beginning July 1, 2020)Aviation gasoline8¢ per gallon (beginning July 1, 1988)Diesel fuel other than B-11 or higher22.5¢ per gallon (on and before February 28, 2015) 32.5¢ per gallon (beginning March 1, 2015) Biodiesel blended fuel (B-11 orhigher)22.5¢ per gallon (on and before February 28, 2015) 32.5¢ per gallon (for March 1, 2015, through June 30, 2015) 29.5¢ per gallon (beginningfor July 1, 2015, through June 30, 2020) 30.1¢ per gallon (for July 1, 2020, through June 30, 2021) 30.4¢ per gallon (beginning July 1, 2021)Aviation jet fuel3¢ per gallon (on and before February 28, 2015) 5¢ per gallon (beginning March 1, 2015)L.P.G.20¢ per gallon (on and before February 28, 2015) 30¢ per gallon (beginning March 1, 2015)C.N.G.16¢ per 100 cu. ft. (on and before June 30, 2014) 21¢ per gallon (for July 1, 2014, through February 28, 2015) 31¢ per gallon (beginning March 1, 2015)L.N.G.22.5¢ per gallon (on and before February 28, 2015) 32.5¢ per gallon (beginning March 1, 2015) 68.2(2) Fuel distribution percentages. a. Ethanol distribution percentage. (1) Except as otherwise provided in this paragraph, for March 1, 2015, through June 30, 2020, this paragraph shall apply to the excise tax imposed on each gallon of motor fuel used for any purpose for the privilege of operating motor vehicles in this state. TheAn excise tax of 30 cents is imposed on each gallon of motor fuel other than ethanol blended gasoline classified as E-15 or higher.Ethanol Distribution %Ethanol TaxGasoline Tax00/5029.030.050+/5529.030.155+/6029.030.360+/6529.030.565+/7029.030.770+/7529.031.075+/8029.330.880+/8529.530.785+/9029.730.490+/9529.930.195+/10030.030.0 (2) On and after July 1, 2026, an excise tax of 30 cents is imposed on each gallon of ethanol blended gasoline classified as E-15 or higher. (3) Before July 1, 2026, therate of the excise taxon ethanol blended gasoline classified as E-15 or higher shall be based on the ethanol distribution percentageas specified in Iowa Code section 452A.3. The ethanol distribution percentage is the number of gallons of ethanol blended gasolineclassified as E-15 or higher that isare distributed in this state as expressed as a percentage of the number of gallons of motor fuel, excluding aviation gasoline, distributed in this state. The number of gallons of ethanol blended gasoline and motor fuel distributed in this state shall be based on the total taxable gallons of ethanol blended gasoline and motor fuel as shown on the fuel tax monthly reports issued by the department for January through December for each determination period. The department shall determine the percentage for each determination period beginning January 1 and ending December 31based on data from reports filed pursuant to Iowa Code section 452A.33. The rate for the excise tax shall apply for the period beginning July 1 and ending June 30 following the end of the determination period. The rate for the excise tax shall be as follows: (2) Except as otherwise provided in this paragraph, after June 30, 2020, an excise tax of 30 cents is imposed on each gallon of motor fuel used for any purpose for the privilege of operating motor vehicles in this state. b. Biodiesel distribution percentage. (1) Except as otherwise provided in this paragraph, the rate of the excise tax on each gallon of special fuel for diesel engines of motor vehicles used for any purpose for the privilege of operating motor vehicles in this state, other than biodiesel blended fuel classified as B-11 or higher, is 32.5 cents. 1. Except as otherwise provided in this paragraph, for July 1, 2015, through June 30, 2020, this paragraph shall apply to the excise tax imposed on each gallon of special fuel for diesel engines of motor vehiclesbiodiesel blended fuel classified as B-11 or higher used for any purpose for the privilege of operating motor vehicles in this state. The 2. On and after July 1, 2026, the rate of the excise tax on each gallon of biodiesel blended fuel classified as B-11 or higher is 32.5 cents. 3. Before July 1, 2026, therate of the excise tax shall be based on the biodiesel distribution percentageas specified in Iowa Code section 452A.3. The biodiesel distribution percentage is the number of gallons of biodiesel blended fuel classified as B-11 or higher that is distributed in this state as expressed as a percentage of the number of gallons of special fuel for diesel engines of motor vehicles distributed in this state. The number of gallons of biodiesel blended fuel and special fuel for diesel engines of motor vehicles distributed in this state shall be based on the total taxable gallons of biodiesel blended fuel and special fuel for diesel engines of motor vehicles as shown on the fuel tax monthly reports issued by the department for January through December for each determination period. The department shall determine the percentage for each determination period beginning January 1 and ending December 31based on data from reports filed pursuant to Iowa Code section 452A.33. The rate for the excise tax shall apply for the period beginning July 1 and ending June 30 following the end of the determination period. The rate for the excise tax shall be as follows:Biodiesel Distribution %B-11 or Higher TaxOther Than B-11 or Higher Tax00/5029.532.550+/5529.832.555+/6030.132.560+/6530.432.565+/7030.732.570+/7531.032.575+/8031.332.580+/8531.632.585+/9031.932.590+/9532.232.595+/10032.532.5 (2) The determination period for the biodiesel distribution percentage is January through December each calendar year. Prior to July 1, 2015, Iowa licensees did not separately report the total taxable gallons of biodiesel blended fuel classified as B-11 or higher that is distributed in this state. Accordingly, the department cannot calculate the biodiesel distribution percentage for calendar years 2014 and 2015 using the method described in subparagraph 68.2(2)“b”(1). However, the best information available to the department indicates the biodiesel distribution percentage is not greater than 50 percent for calendar years 2014 and 2015. Therefore, for the period between July 1, 2015, and June 30, 2016, and for the period between July 1, 2016, and June 30, 2017, the rates for the excise tax on special fuel for diesel engines of motor vehicles are based on a biodiesel distribution percentage of 00/50%. (3) Except as otherwise provided in this paragraph, for the period between March 1, 2015, and June 30, 2015, and for the period after June 30, 2020, an excise tax of 32.5 cents is imposed on each gallon of special fuel for diesel engines of motor vehicles used for any purpose for the privilege of operating motor vehicles in this state. c. Legislative review.The ethanol distribution percentage, the biodiesel distribution percentage, and the corresponding excise tax rates are subject to legislative review at least every sixfive years. The review is based upon a fuel distribution percentage formula status report, which contains the recommendations of a legislative interim committee appointed to conduct a review of the fuel distribution percentage formulas. The report is prepared with the assistance of the Iowa department of revenue and the Iowa department of transportation. The report includes recommendations for changes or revisions to the fuel distribution percentage formulas based upon advances in technology, fuel use trends, and fuel price fluctuations observed during the preceding six-yearfive-year interval; an analysis of the operation of the fuel distribution percentage formulas during the preceding six-yearfive-year interval; and a summary of issues that have arisen since the previous review and potential approaches for resolution of those issues. The first report will be submitted to the general assembly no later than January 1, 2020, with subsequent reports developed and submitted by January 1 at least every sixthfifth year thereafter. 68.2(3) The tax attaches when the fuel is withdrawn from a terminal or imported into Iowa. The tax is payable to the department by the supplier, restrictive supplier, importer, blender, or any person who owns the fuel at the time it is brought into the state by a restrictive supplier or importer or any other person who possesses taxable fuel upon which the tax has not been paid. The tax is to be remitted to the department by a supplier, restrictive supplier, or blender by the last day of the month following the month in which the fuel is withdrawn from a terminal or imported. The tax is to be remitted by an importer by the last day of the month for fuel imported in the first 15 days of the month and by the fifteenth day of the following month for fuel imported after the fifteenth day of the previous month. Nonlicensees who possess taxable fuel upon which the tax has not been paid must file returns and pay the tax the same as a restrictive supplier (monthly). All licensees must make payment by electronic funds transfer (see publication 90-201 for EFT requirements). 68.2(4) The department shall determine the actual tax paid for E-85 gasoline in the previous calendar year and compare this amount to the amount that would have been paid using the tax rate imposed in Iowa Code section 452A.3, subsection 1 or 2. If the difference is less than $25,000, the tax rate for the tax period beginning the following July 1 shall be 17¢ per gallon. If the difference is $25,000 or more, the tax rate shall be the rate in effect pursuant to Iowa Code section 452A.3, subsection 1 or 2.Beginning January 1, 2006, retailers of E-85 gasoline must file a report with the department by the last day of the month of each calendar quarter for each retail location showing the number of invoiced gallons of E-85 gasoline sold by the retailer in Iowa during the preceding calendar quarter. The report must also include a listing of the vendors providing E-85 gasoline to the retailer and the number of gallons received from each vendor. If the retailer blends E-85 gasoline, the retailer must show the number of gallons of motor fuel (including both gasoline and alcohol) purchased and blended. The report must be signed under penalty for false certificate. 68.(5) 68.2(4) Persons having title to motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, or liquefied petroleum gas in storage and held for sale on the effective date of an increase in the excise tax rate imposed on motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, or liquefied petroleum gas shall be subject to an inventory tax based upon the gallonage in storage as of the close of the business day preceding the effective date of the increased excise tax rate of motor fuel, ethanol blended gasoline, undyed special fuel, compressed natural gas, liquefied natural gas, or liquefied petroleum gas which will be subject to the increased excise tax rate. a. Persons subject to the tax imposed under this subrule shall take an inventory to determine the gallonage in storage for purposes of determining the tax and shall report the gallonage and pay the tax due within 30 days of the prescribed inventory date. b. The amount of the inventory tax is equal to the inventory tax rate times the gallonage in storage. The inventory tax rate is equal to the increased excise tax rate less the previous excise tax rate. The inventory tax does not apply to an increase in the tax rate of a specified fuel, except for compressed natural gas, unless the increase in the tax rate of that fuel is in excess of one-half cent per gallon. This rule is intended to implement Iowa Code sections 452A.3, 452A.8 and 452A.85. ITEM 2. Amend rule 701—68.3(452A) as follows:701—68.3(452A) Exemption. 68.3(1) Motor fuel or undyed special fuel sold for export or exported from this state to another state, territory, or foreign country is exempt from the excise tax. The fuel is deemed sold for export or exported only if the bill of lading or manifest indicates that the destination of the fuel withdrawn from the terminal is outside the state of Iowa. The mode of transportation is not of consequence. In the event fuel is taxed and then subsequently exported, an amount equal to the tax previously paid will be allowable as a refund, upon receipt by the department of the appropriate documents, to the party who originally paid the tax. If the sale of exported fuel is completed in Iowa, then the sale is subject to Iowa sales tax if it is not exported for resale or otherwise exempt from sales tax. The sale is completed in Iowa if the foreign purchaser takes physical possession of the fuel in this state. Dodgen Industries, Inc. v. Iowa State Tax Commission, 160 N.W.2d 289 (Iowa 1968). See sales tax rule 701—18.37(422,423). 68.3(2) Indelible dye meeting United States Environmental Protection Agency and Internal Revenue Service regulations must be added to fuel before or upon withdrawal at a terminal or refinery rack for that fuel to be exempt from tax and the dyed fuel can only be used for a nontaxable purpose listed in Iowa Code section 452A.17, subsection 1, paragraph “a.”452A.17(1)“a.” However, this exemption does not apply to fuel used for idle time, power takeoffs, reefer units, or pumping credits, or fuel used by contract carriers. This rule is intended to implement Iowa Code section 452A.3 as amended by 1995 Iowa Acts, chapter 155. ITEM 3. Amend rule 701—68.4(452A) as follows:701—68.4(452A) Blended fuel taxation—nonterminal location. 68.4(1) Responsibilities of all blenders at nonterminal locations. A person who blends ethanol blended gasoline or biodiesel blended fuel at a nonterminal location must obtain a blender’s license. Blending ethanol with gasoline, or blending biodiesel with petrodiesel, may result in additional tax due or an allowable refund depending on the alcoholethanol content of the mixture and the tax paid on its components. The blender must make payment to the department for the additional tax due. The blender must obtain a refund permit to receive a refund of the overpayment of tax on the blended product. 68.4(2) Blenders of ethanol blended gasoline. a. A blender who owns the alcoholethanol (supplier) being used to blend with gasoline must purchase the gasoline from a supplier and pay the appropriate tax to the supplier. The blender must obtain a blender’s license and compute the tax due on the total gallons of blended product and make payment to the department for the additional amount due. For purposes of the following example, the tax rate for gasoline is presumed to be 30¢ per gallon and the tax rate for ethanol blended gasolineE-15 or higher is presumed to be 29¢24¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE :Blender purchases 7,2007,000 gallons tax-paid gasoline (7,2007,000 × .30) = $2,160.00$2,100.00Blender adds 8003,000 gallons untaxed alcoholethanol $.00Total tax paid on products $2,160.00$2,100.00Total tax due on 8,00010,000 gallons ethanol blended gasolineE-15 or higher (8,00010,000 × .29.24) = $2,320.00$2,400.00Additional Amount Due $160.00$300.00 b. A blender who purchases alcoholethanol and gasoline from a supplier must pay tax on both the alcoholethanol purchased and the gasoline purchased. The blender must obtain a refund permit to receive a refund of the overpayment of tax on the blended product. For purposes of the following example, the tax rate for gasoline is presumed to be 30¢ per gallon and the tax rate for ethanol blended gasolineE-15 or higher is presumed to be 29¢24¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE :Blender purchases 7,2007,000 gallons tax-paid gasoline (7,2007,000 × .30) = $2,160.00$2,100.00Blender purchases 8003,000 gallons tax-paid alcoholethanol (8003,000 × .29.24) = $232.00$720.00Total tax paid on products $2,392.00$2,820.00Total tax due on 8,00010,000 gallons ethanol blended gasolineE-15 or higher (8,00010,000 × .29.24) = $2,320.00$2,400.00Amount of Refund Allowable $72.00$420.00 c. A blender who purchases ethanol and gasoline from any source must pay tax on both the ethanol purchased and the gasoline purchased. The blender must obtain a blender’s license and compute the tax due on the total gallons of blended product and make payment to the department for the additional amount due. For purposes of the following example, the tax rate for gasoline is presumed to be 30¢ per gallon, the tax rate for ethanol is presumed to be 24¢ per gallon, and the tax rate for ethanol blended gasoline E-10 is presumed to be 30¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE :Blender purchases 7,200 gallons tax-paid gasoline (7,200 × .30) =$2,160.00Blender purchases 800 gallons tax-paid ethanol (800 × .24) =$192.00Total tax paid on products$2,352.00Total tax due on 8,000 gallons ethanol blended gasoline E-10 (8,000 × .30) =$2,400.00Additional Amount Due$48.00 d. A blender who purchases ethanol blended gasoline E-10 to E-14 and ethanol blended gasoline E-15 or higher from a supplier must pay tax on both the ethanol blended gasoline E-10 to E-14 purchased and the ethanol blended gasoline E-15 purchased. The blender must obtain a refund permit to receive a refund of the overpayment of tax on the blended product. For purposes of the following example, the tax rate for E-10 to E-14 purchased is presumed to be 30¢ per gallon and the tax rate for ethanol blended gasoline E-15 or higher is presumed to be 24¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE :Blender purchases 7,000 gallons tax-paid ethanol blended gasoline E-10 to E-14 (7,000 × .30) =$2,100.00Blender purchases 3,000 gallons tax-paid ethanol blended gasoline E-15 or higher (3,000 × .24) =$720.00Total tax paid on products$2,820.00Total tax due on 10,000 gallons ethanol blended gasoline E-15 or higher (10,000 × .24) =$2,400.00Amount of Refund Allowable$420.00 c. e. Ethanol blended gasolineE-15 or higher—blending errors.Where a blending error occurs and an insufficient amount of alcoholethanol has been blended with gasoline so that the mixture fails to qualify as ethanol blended gasoline as defined in Iowa Code section 452A.2E-15 or higher, a 1 percent tolerance applies in determining the tax on the blended product as described in this paragraph: (1) If the amount of the alcoholethanol erroneously blended with gasoline is at least 914 percent of the total blended product by volume, the alcoholethanol and gasoline blended product is considered ethanol blended gasolineE-15 or higher and there is no penalty or assessment of additional tax. (2) If the amount of alcoholethanol erroneously blended with gasoline is less than 914 percent of the total blended product by volume, the total blend of gasoline and alcoholethanol is subject to tax asethanol blended gasolineE-10 to E-14 at the prevailing rate of tax. (3) This paragraph applies only if a blender intends to produce ethanol blended gasolineE-15 or higher. If a blender does not intend to produce ethanol blended gasoline when blending alcoholethanol and gasoline, and the mixture contains less than 1014 percent alcoholethanol by volume, no error has occurred and the mixture is subject to tax asethanol blended gasolineE-10 to E-14. (4) The following formulas are used to compute blending errors:Actual gasoline + actual alcoholethanol = total gallons of blended productTotal gallons of blended product × .09.14 = required alcoholethanol (5) Examples. The following factors are assumed for all examples:The blender in each example intends to blend ethanol blended gasolineE-15 or higher. Figures are rounded to the nearest whole gallon; ethanol blended gasolineE-15 or higher is taxed at $.2924¢ per gallon; gasoline is taxed at $.3030¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1). Penalty and interest charges are not computed in the examples.E XAMPLE 1:Actual gasoline= 8,0008,500gal.Actual alcoholethanol= 8001,500gal.Total blended product= 8,80010,000gal.8,80010,000 × .09.14= 7921,400gal. required alcoholethanol The actual alcoholethanol (8001,500 gallons) is more than the required alcoholethanol (7921,400 gallons), which means that the tax is applied according to subparagraph 68.4(2)“c”(1)68.4(2)“e”(1) as follows:8,80010,000 gal. of blended product × $.29.24 = $2,552$2,400tax on ethanol blended gasolineE-15 or higherE XAMPLE 2:Actual gasoline= 8,0109,200gal.Actual alcoholethanol= 790800gal.Total blended product= 8,80010,000gal.8,80010,000 × .09.14= 7921,400gal. required alcoholethanol The actual alcoholethanol (790800 gallons) is less than the required alcoholethanol (7921,400 gallons), which means that the entire blend is considered gasoline and the tax is applied according to subparagraph 68.4(2)“c”(2)68.4(2)“e”(2) as follows:8,80010,000 gal. of blended product × $.30 = $2,6403,000tax on gasoline 68.4(3) Blenders of biodiesel blended fuel. a. A blender who owns the biodiesel (supplier) being used to blend with diesel must purchase the diesel from a supplier and pay the appropriate tax to the supplier. The blender must obtain a blender’s license and compute the tax due on the total gallons of blended product and make payment to the department for the additional amount due. For purposes of the following examples, the tax rate for B-11 or higher is presumed to be 29¢30.1¢ per gallon and the tax rate for diesel other than B-11 or higher is presumed to be 32.5¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE 1.Blender purchases 7,120 gallons tax-paid petrodiesel (7,120 × .325) =$2,314.00Blender adds 880 gallons untaxed biodiesel =$.00Total tax paid on products =$2,314.00The blended product is 8,000 gallons of diesel, which includes 880 gallons (11% by volume) of biodiesel. Thus, the product is taxed as B-11 or higher.Total tax due on 8,000 gallons blended B-11 or higher (8,000 × .29.301) =$2,320.00$2,408.00Additional Amount Due = $6.00$94.00E XAMPLE 2.Blender purchases 7,600 gallons tax-paid petrodiesel (7,600 × .325) =$2,470.00Blender adds 400 gallons untaxed biodiesel =$.00Total tax paid on products =$2,470.00The blended product is 8,000 gallons of diesel, which includes 400 gallons (5% by volume) of biodiesel. Thus, the product is taxed as diesel other than B-11 or higher.Total tax due on 8,000 gallons diesel other than B-11 or higher (8,000 × .325) =$2,600.00Additional Amount Due = $130.00E XAMPLE 3.Blender purchases 7,750 gallons tax-paid B-2 (7,750 × .325) =$2,518.75Blender adds 250 gallons untaxed biodiesel =$.00Total tax paid on products =$2,518.757,750 gallons of B-2 contains 155 gallons (2%) of biodiesel. The blended product is 8,000 gallons of diesel, which includes 405 gallons (155 + 250, or 5% by volume) of biodiesel. Thus, the product is taxed as diesel other than B-11 or higher.Total tax due on 8,000 gallons diesel other than B-11 or higher (8,000 × .325) =$2,600.00Additional Amount Due = $81.25 b. A blender who purchases diesel products from a supplier must pay the appropriate tax on all diesel products purchased. The blender must obtain a blender’s license and compute the tax due on the total gallons of blended product and make payment to the department for any additional amount due. The blender must also obtain a refund permit to receive a refund of any overpayment of tax on the blended product. For purposes of the following examples, the tax rate for B-11 or higher is presumed to be 29¢30.1¢ per gallon and the tax rate for diesel fuel other than B-11 or higher is presumed to be 32.5¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1).E XAMPLE 1.Blender purchases 7,120 gallons tax-paid petrodiesel (7,120 × .325) =$2,314.00Blender purchases 880 gallons tax-paid biodiesel (880 × .29.301) =$255.20$264.88Total tax paid on products =$2,569.20$2,578.88The blended product is 8,000 gallons of diesel, which includes 880 gallons (11% by volume) of biodiesel. Thus, the product is taxed as B-11 or higher.Total tax due on 8,000 gallons blended B-11 or higher (8,000 × .29.301) =$2,320.00$2,408.00Amount of Refund Allowable = $249.20$170.88E XAMPLE 2.Blender purchases 7,600 gallons tax-paid petrodiesel (7,600 × .325) =$2,470.00Blender purchases 400 gallons tax-paid biodiesel (400 × .29.301) =$116.00$120.40Total tax paid on products =$2,586.00$2,590.40The blended product is 8,000 gallons of biodiesel blended fuel, which includes 400 gallons (5% by volume) of biodiesel. Thus, the product is taxed as diesel other than B-11 or higher.Total tax due on 8,000 gallons blended B-5 (8,000 × .325) =$2,600.00Additional Amount Due = $14.00$9.60E XAMPLE 3.Blender purchases 4,000 gallons tax-paid B-2 (4,000 × .325) =$1,300.00Blender purchases 4,000 gallons tax-paid B-20 (4,000 × .29.301) =$1,160.00$1,204.00Total tax paid on products =$2,460.00$2,504.004,000 gallons of B-2 contains 80 gallons (2%) of biodiesel, and 4,000 gallons of B-20 contains 800 gallons (20%) of biodiesel. The blended product is 8,000 gallons of diesel, which includes 880 gallons (80 + 800, or 11% by volume) of biodiesel. Thus, the product is taxed as B-11 or higher.Total tax due on 8,000 gallons B-11 or higher (8,000 × .29.301) =$2,320.00$2,408.00Amount of Refund Allowable = $140.00$96.00 c. Blending errors. Where a blending error occurs and an insufficient amount of biodiesel has been blended with petrodiesel so that the mixture fails to qualify as B-11 or higher as defined in rule 701—67.1(452A), a 1 percent tolerance applies in determining the tax on the blended product as described in this paragraph: (1) If the amount of the biodiesel erroneously blended with petrodiesel is at least 10 percent of the total blended product by volume, the biodiesel and petrodiesel blended product is considered B-11 or higher and there is no penalty or assessment of additional tax. (2) If the amount of biodiesel blended with petrodiesel is less than 10 percent of the total blended product by volume, the entire mixture is considered taxable diesel other than B-11 or higher and subject to tax at the prevailing rate. (3) This paragraph applies only if a blender intends to produce B-11 or higher. If a blender does not intend to produce B-11 or higher when blending biodiesel and petrodiesel, and the mixture contains less than 11 percent biodiesel by volume, no error has occurred and the mixture is subject to tax as diesel other than B-11 or higher. (4) The following formulas are used to compute blending errors:Actual biodiesel + actual petrodiesel = total gallons of blended productTotal gallons of blended product × .1 = required biodiesel (5) Examples. The following factors are assumed for all examples:The blender in each example intends to blend B-11 or higher. Figures are rounded to the nearest whole gallon; B-11 or higher is taxed at $.29.301¢ per gallon; diesel other than B-11 or higher is taxed at $.325.325¢ per gallon. The actual tax rates for the appropriate period are shown in subrule 68.2(1). Penalty and interest charges are not computed in the examples. E XAMPLE 1.Actual petrodiesel= 8,095gal.Actual biodiesel = 905gal.Total blended product= 9,000gal.9,000 × .1= 900gal. required biodieselThe actual biodiesel (905 gallons) is more than the required biodiesel (900 gallons). Thus, the tax is applied according to subparagraph 68.4(3)“c”(1) as follows:9,000 gal. of blended product × $.29.301= $2,610$2,709 tax on B-11 or higherE XAMPLE 2.Actual petrodiesel= 8,105gal.Actual biodiesel = 895gal.Total blended product= 9,000gal.9,000 × .1 = 900gal. required biodieselThe actual biodiesel (895 gallons) is less than the required biodiesel (900 gallons). Thus, the tax is applied according to subparagraph 68.4(3)“c”(2) as follows:9,000 gal. of blended product × $.325= $2,925 tax on diesel other than B-11 or higherE XAMPLE 3. A blender erroneously mixes 5,000 gallons of B-2 with 4,500 gallons of B-20 with the intent of creating B-11 or higher. 5,000 gallons of B-2 contains 100 gallons (2%) of biodiesel. 4,500 gallons of B-20 contains 900 gallons (20%) of biodiesel. Thus, the 9,500 gallons (4,500 + 5,000) of blended product includes 1,000 gallons (100 + 900) of biodiesel and 8,500 gallons (9,500 – 1,000) of petrodiesel.Actual petrodiesel= 8,500gal.Actual biodiesel = 1,000gal.Total blended product= 9,500gal.9,500 × .1= 950gal. required biodieselThe actual biodiesel (1,000 gallons) is greater than the required biodiesel (950 gallons), which means that the entire blend is considered B-11 or higher and the tax is applied according to subparagraph 68.4(3)“c”(1) as follows:9,500 gal. of blended product × $.29.301= $2,755$2,859.50tax on B-11 or higher This rule is intended to implement Iowa Code section 452A.8 as amended by 2015 Iowa Acts, Senate File 257. ITEM 4. Amend paragraph 68.5(1)"a" as follows: a. The fuel tax liability for a supplier is computed by multiplying the per gallon fuel tax rate by the total number of invoiced gallons of motor fuel or undyed special fuel withdrawn from the terminal by the supplier within the state or by the supplier with an Iowa nexus from a terminal outside the state during the preceding calendar month, less deductions for fuel exported in the case of in-state withdrawals and the distribution allowance provided for in Iowa Code section 452A.5.Tax shall not be paid when the sale of alcoholethanol occurs within a terminal from an alcoholethanol manufacturer to a licensed supplier. The tax shall be paid by the licensed supplier when the invoiced gross gallonage of the alcoholethanol or the alcoholethanol part of the ethanol blended gasoline is withdrawn from a terminal for delivery in this state. This makes the licensed supplier responsible for the tax on both the alcoholethanol and the gasoline portions of the ethanol blended gasoline and for the reporting and accounting of this fuel as ethanol blended gasoline on the supplier report. ITEM 5. Amend subrule 68.5(4) as follows: 68.5(4) The tax liability for a nonlicensee is computed the same as a restrictive supplier. If motor fuel or undyed special fuel is exported from this state with no tax paid and subsequently returned to this state because all or a portion of it was not delivered where destined, the tax must be paid to the department by the nonlicensee.Allgallon entries on the return for determining the tax liability must be rounded to the nearest whole number. ITEM 6. Amend subrule 68.7(1) as follows: 68.7(1) To qualify for the credit, the supplier must notify the department in writing of the uncollectible account no later than ten calendar days after the due date for payment of the tax.Notification is to be sent to the Iowa Department of Revenue, Examination Section, Compliance DivisionSection - Business, P. O. Box 1045610465, Des Moines, Iowa 50306-045650306-0465. ITEM 7. Amend subrule 68.8(1), introductory paragraph, as follows: 68.8(1) Federal government. Fuel sold to the United States or to any agency or instrumentality of the United States. The tax is subject to refund regardless of how the fuel is used. a. The following factors, among others, will be considered in determining if any organization is an instrumentality of the United States government: (a) whether it was created by the federal government, (b) whether it is wholly owned by the federal government, (c) whether it is operated for profit, (d) whether it is “primarily” engaged in the performance of some “essential” government function, and (e) whether the tax will impose an economic burden upon the federal government or serve to materially impair the usefulness and efficiency of the organization or to materially restrict it in the performance of its duties if it were imposed. Unemployment Compensation Commission v. Wachovia Bank & Trust Company, 215 N.C. 491, 2 S.E.2d 592 (1939); 1976 O.A.G. 823, 827. b. The American Red Cross, Project Head Start, Federal Land Banks and Federal Land Bank Associations, among others, have been determined to be instrumentalities of the federal government. Receivers or trustees appointed in the federal bankruptcy proceedings are subject to the excise tax. Wood Brothers Construction Co. v. Bagley, 232 Iowa 902, 6 N.W.2d 397 (1942). ITEM 8. Amend subrule 68.8(3) as follows: 68.8(3) The state and political subdivisions. Fuel sold to the state of Iowa or any political subdivision of the state which is used for public purposes. a. The refund is not available to agencies or instrumentalities of a political subdivision, but rather only to the state of Iowa, agencies of the state of Iowa, and political subdivisions of the state of Iowa. The general attributes and factors in determining if an entity is a political subdivision of the state of Iowa are: (a) the entity has a specific geographic area, (b) the entity has public officials elected at public elections, (c) the entity has taxing power, (d) the entity has a general public purpose or benefit, and (e) the foregoing attributes, factors or powers were delegated to the entity by the state of Iowa. (1976 O.A.G. 823) b. The refund is also not available to employees of a governmental unit who purchase fuel individually and are later reimbursed by the governmental unit. The name of the governmental unit must appear on the invoice as the purchaser of the fuel or the refund will not be allowed. Alabama v. King & Boozer, 314 U.S. 1 (1941). ITEM 9. Amend subrule 68.8(4) as follows: 68.8(4) Contract carriers. a. Motor fuel and undyed special fuel sold to a contract carrier who has a contract with a public school under Iowa Code section 285.5 for the transportation of pupils of an approved public or nonpublic school is refundable. If the contract carrier also uses fuel for purposes other than the transportation of pupils, the refund will be based on that percentage of the total amount of fuel purchased which reflects the pupil transportation usage. b. A refund requested by contract carriers will be reduced by the applicable sales tax unless otherwise exempt. The name of the contract carrier must appear on the invoice as the purchaser of the fuel or the refund will not be allowed. Alabama v. King & Boozer, 314 U.S. 1 (1941). ITEM 10. Amend subrule 68.8(6) as follows: 68.8(6) Fuel used for producing denatured alcoholethanol. ITEM 11. Amend subrule 68.9(1) as follows: 68.9(1) Persons requesting a refund for fuel used for any exempt purpose will do so by providing all or a portion of the following: (a) refund permit number, (b) type of fuel, (c) total number of gallons/tons of fuel used to calculate the refund amount, (d) the beginning and ending dates of the tax period, (e) net cost of fuel, (f) Iowa sales tax due (net cost of fuel times sales tax rate), (g) other items depending on the type of permit and claim type, (h) the total amount of refund claimed, and (i) additional information as required.Persons requesting a refund for casualty loss, transport diversions, blending errors of motor fuel and alcoholethanol, and blending errors of special fuel must file in writing on the forms provided by the department and must attach supporting documents explaining why a refund is due. ITEM 12. Amend subrule 68.9(4) as follows: 68.9(4) A claim for refund will not be allowed unless the claimant has accumulated $60 in credits for one calendar year. A claim for refund may be filed anytime the $60 minimum has been met within the calendar year. If the $60 minimum has not been met in the calendar year, the credit must be claimed on the claimant’s income tax return unless the claimant is not required to file an income tax return in which case a refund will be allowed. An income tax credit may not be claimed for any year in which a claim for refund was filed. Once the $60 minimum has been met, the claim for refund must be filed within one year if met prior to July 1, 2002, and within three years if met on or after July 1, 2002. ITEM 13. Amend rule 701—68.13(452A) as follows:701—68.13(452A) Reduction of refund—sales and use tax. Under Iowa Code section 423.3(56), the sales price from the sale of motor fuel and special fuel consumed for highway use or in watercraft or aircraft where the fuel tax has been imposed and paid, and no refund has been or will be allowed, is exempt from Iowa sales and use tax. Therefore, unless the fuel is used for some other exempt purpose under Iowa Code section 423.3 (e.g., used for processing, used for agricultural purposes, used by an exempt government entity, used by a private nonprofit educational institution), or the fuel is lost through a casualty, the refund of taxes on motor fuel or special fuel will be reduced by the applicable sales and use tax. See sales tax rule 701—18.37(422,423). The sales price upon which the sales and use tax will be applied shall include all federal excise taxes, but will not include the Iowa fuel tax. Gurley v. Rhoden, 421 U.S. 200 (1975). This rule is intended to implement Iowa Code section 452A.17. ITEM 14. Amend rule 701—69.2(452A) as follows:701—69.2(452A) Tax rates—time tax attaches—responsible party—payment of the tax. See 701—subrule 68.2(1) for tax rates. The excise tax on L.P.G. attaches when the special fuel is placed in a fuel supply tank of a motor vehicle. The excise tax on C.N.G. and L.N.G. attaches at the time of delivery into equipment for compressing the gas for subsequent delivery into the fuel supply tank of a motor vehicle. 69.2(1) The person responsible for the tax must collect the tax from the purchaser and remit the tax to the department. The person responsible for the tax is: 1a. The licensed L.P.G., L.N.G., or C.N.G. dealer, or 2b. The licensed L.P.G., L.N.G., or C.N.G. user. 69.2(2) The person responsible for placing L.P.G. into the fuel supply tank of a vehicle and the person responsible for placing C.N.G. or L.N.G. into compressing equipment must hold a license as a dealer or user as defined in Iowa Code section 452A.4. 69.2(3) The return and tax are due no later than the last day of the month following the month the L.P.G. was placed in a vehicle or C.N.G. or L.N.G. was placed into compressing equipment. The tax must be remitted by means of electronic funds transfer, unless the licensee can show that this method of payment would cause undue hardship on the licensee and must be rounded to the nearest whole number. The return must be remitted by means of electronic transmission. This rule is intended to implement Iowa Code section 452A.8 as amended by 2014 Iowa Acts, Senate File 2338. [Filed 7/21/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5840CRevenue Department[701]Adopted and FiledRule making related to data center businesses and refund requests
The Revenue Department hereby amends Chapter 230, “Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 421.14.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 423.4.Purpose and Summary The Department is incorporating the sales and use tax refund request process for data center businesses into its new tax administration system. The prior rule implementing the refund for data center businesses required that an affidavit be filed by the business before the business can file a refund claim. The Department adopted this rule making to allow businesses to submit the refund claim form and the affidavit simultaneously, after which the Department will review the affidavit prior to reviewing the refund claim form. This change makes it easier for data center businesses to provide the information required to request a refund.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on June 16, 2021, as ARC 5687C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 21, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to rule 701—7.28(17A).Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making action is adopted:
ITEM 1. Amend paragraph 230.13(7)"d", introductory paragraph, as follows: d. Affidavit.In addition to completing and filing Form IA 843, Claim for Refund, the owner of a data center business seeking a refund as specified in this rule must also complete and file with the department an affidavit certifying that qualifications for the refund have been met. The affidavit must be filed prior to any refund request and must be approved by the department before a refund claim can be filedreviewed. The following format must be used for the affidavit: [Filed 7/21/21, effective 9/15/21][Published 8/11/21]Editor’s Note: For replacement pages for IAC, see IAC Supplement 8/11/21.ARC 5828CTelecommunications and Technology Commission, Iowa[751]Adopted and FiledRule making related to waivers
The Iowa Telecommunications and Technology Commission hereby amends Chapter 9, “Requests for Waiver of Network Use by Certified Users,” and Chapter 16, “Uniform Waiver and Variance Rules,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code section 8D.3(3)“b.”State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code sections 8D.9(2) and 17A.9A.Purpose and Summary 2020 Iowa Acts, House File 2389, amended the waivers and variances provision of the Administrative Procedures Act (Iowa Code chapter 17A) by striking references to “variances” and changing reporting requirements for waivers from semiannually to within 60 days of the granting or denying of a waiver request. 2020 Iowa Acts, Senate File 2284, amended Iowa Code section 8D.9 to strike Regents institutions from the definition of “certified users” of the Iowa Communications Network. This rule making implements those changes.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 19, 2021, as ARC 5635C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Commission on July 15, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Commission for a waiver of the discretionary provisions, if any.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making actions are adopted:
ITEM 1. Amend rule 751—9.1(8D), introductory paragraph, as follows:751—9.1(8D) Request for waiver. A certified user is entitled to file a request for a waiver pursuant to Iowa Code section 8D.9(2). For the purposes of this chapter, “certified user” means an area education agency,or community college, or regents institution, that has certified with the commission that it is or will be a part of the network. ITEM 2. Amend rule 751—9.6(8D) as follows:751—9.6(8D) Hearing. At the commission meeting where the petition is considered, the petitioner and the commission staff will have an opportunity to present any relevant evidence to the commission bearing on the appropriateness of the petition. The hearing will be informal. The hearing will be mechanically recorded. The recording shall constitute the official record of the hearing. Either party may at its own expense have a certified court reporter present to record the hearing. In the event of an appeal, the appealing party shall, at its cost, be responsible for transcribing the record of the meeting for judicial review. In the event the decision of the commission is subject to arbitration pursuant to Iowa Code section 679A.19, the commission shall have the record transcribed with the cost to be split evenly between the parties subject to the arbitration. 9.6(1) Official record and in camera requests. All of the information received by the commission from the staff and the petitioner including the petition and attachments will be included in the record of the hearing. The petitioner may ask the commission to examine any proprietary information in camera and in conformance with Iowa Code chapter 22. The tape recording for the hearing and the evidence presented to the commission will constitute the record of the proceeding. 9.6(2) Decision. The commission members, the petitioner and the staff will be afforded an opportunity to ask questions regarding the information presented at the time of the meeting. At the close of the meeting, the commission will issue a decision that is dictated into the record or the matter will be taken under advisement to be discussed and decided at a subsequent public meeting. The commission’s decision shall be reduced to writing and shall constitute final agency action. In the event the decision is appealed by a regents institution, the resolution of the dispute shall be subject to the provisions of Iowa Code section 679A.19. ITEM 3. Amend 751—Chapter 16, title, as follows:UNIFORM WAIVER AND VARIANCE RULES ITEM 4. Amend rules 751—16.1(17A,ExecOrd11) to 751—16.3(17A,ExecOrd11) as follows:751—16.1(17A,ExecOrd11) Applicability. This chapter outlines a uniform process for the granting of waivers or variances from rules adopted by the commission. The intent of this chapter is to allow persons to seek exceptions to the application of rules issued by the commission. This chapter shall not apply to rules that merely define the meaning of a statute or other provision of law or precedent if the commission does not possess delegated authority to bind the courts to any extent with its definition. To the extent another more specific provision of law governs the issuance of a waiver from a particular rule, the more specific provision shall supersede this chapter with respect to any waiver from that rule. 16.1(1) Definitions. "Commission" "Iowa telecommunications and technology commission" means the Iowa telecommunications and technology commission established by Iowa Code chapter 8D operating the Iowa Communications Network. "Person" means an individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any legal entity. "Waiver or variance" means an agency action which suspends in whole or in part the requirements or provisions of a rule as applied to an identified person on the basis of the particular circumstances of that person. 16.1(2) Authority. a. A waiver or variance from rules adopted by the commission may be granted in accordance with this chapter if (1) the commission has authority to promulgate the rule from which waiver or variance is requested or has final decision-making authority over a contested case in which a waiver or variance is requested; and (2) no statute or rule otherwise controls the granting of a waiver or variance from the rule from which a waiver or variance is requested. b. No waiver or variance may be granted from a requirement which is imposed by statute. Any waiver or variance must be consistent with statute.751—16.2(17A,ExecOrd11) Commission discretion. The decision on whether the circumstances justify the granting of a waiver or variance shall be made at the discretion of the commission upon consideration of all relevant factors. 16.2(1) Criteria for waiver or variance. The commission may, in response to a completed petition or on its own motion, grant a waiver or variance from a rule, in whole or in part, as applied to the circumstances of a specified situation if the commission finds each of the following: a. Application of the rule to the person at issue would result in hardship or injustice to that person; and b. Waiver or variance on the basis of the particular circumstances relative to that specified person would be consistent with the public interest; and c. Waiver or variance in the specific case would not prejudice the substantial legal rights of any person; and d. Where applicable, substantially equal protection of public health, safety, and welfare will be afforded by a means other than that prescribed in the particular rule for which the waiver or variance is requested.In determining whether a waiver should be granted, the commission shall consider the public interest, policies and legislative intent of the statute on which the rule is based. When the rule from which a waiver or variance is sought establishes administrative deadlines, the commission shall balance the special individual circumstances of the petitioner with the overall goal of uniform treatment of all affected persons. 16.2(2) Special waiver or variance rules not precluded. These uniform waiver and variance rules shall not preclude the commission from granting waivers or variances in other contexts including those described in Iowa Code section 8D.9 or on the basis of other standards if a statute or other commission rule authorizes the commission to do so and the commission deems it appropriate to do so.751—16.3(17A,ExecOrd11) Requester’s responsibilities in filing a waiver or variance petition. 16.3(1) Application. All petitions for waiver or variance must be submitted in writing to the ICN main office location as listed in 751—subrule 1.6(1). If the petition relates to a pending contested case, a copy of the petition shall also be filed in the contested case proceeding. 16.3(2) Content of petition. A petition for waiver or variance shall include the following information where applicable and known to the requester (for an example of a petition for waiver or variance, see Exhibit A at the end of this chapter): a. A description and citation of the specific rule from which a waiver or variance is requested. b. The specific waiver or variance requested, including the precise scope and operative period that the waiver or variance will extend. c. The relevant facts that the petitioner believes would justify a waiver or variance. d. A signed statement from the petitioner attesting to the accuracy of the facts provided in the petition and a statement of reasons that the petitioner believes will justify a waiver or variance. e. A history of any prior contacts between the commission and the petitioner relating to the use of the network, other regulated activity, license, grant, loan or other financial assistance affected by the proposed waiver or variance, including a description of each use of the network, license, grant, loan or other financial assistance held by the requester, any notices of violation, contested case hearings, or investigative reports relating to the affected use of the network, regulated activity, license, grant or loan within the last five years. f. Any information known to the requester regarding the commission’s treatment of similar cases. g. The name, address, and telephone number of any public agency or political subdivision which also regulates the activity in question or which might be affected by the granting of a waiver or variance. h. The name, address, and telephone number of any person or entity that would be adversely affected by the granting of a petition. i. The name, address, and telephone number of any person with knowledge of the relevant facts relating to the proposed waiver or variance. j. Signed releases of information authorizing persons with knowledge regarding the request to furnish the commission with information relevant to the waiver or variance. 16.3(3) Burden of persuasion. When a petition is filed for a waiver or variance from a commission rule, the burden of persuasion shall be on the petitioner to demonstrate by clear and convincing evidence that the commission should exercise its discretion to grant the petitioner a waiver or variance. ITEM 5. Amend rules 751—16.5(17A,ExecOrd11) to 751—16.11(17A,ExecOrd11) as follows:751—16.5(17A,ExecOrd11) Commission responsibilities regarding petition for waiver or variance. 16.5(1) Additional information. Prior to issuing an order granting or denying a waiver or variance, the commission may request additional information from the petitioner relative to the petition and surrounding circumstances. If the petition was not filed in a contested case, the commission may, on its own motion or at the petitioner’s request, schedule a telephonic or in-person meeting or a meeting over the network operated by the commission, between the petitioner and the commission’s designee, a committee of the commission, or a quorum of the commission. 16.5(2) Hearing procedures. The provisions of Iowa Code sections 17A.10 to 17A.18A regarding contested case hearings shall apply in three situations: (a) to any petition for a waiver or variance of rule filed within a contested case; (b) when the commission so provides by rule or order; or (c) when a statute so requires. 16.5(3) Ruling. An order granting or denying a waiver or variance shall be in writing and shall contain a reference to the particular person and rule or portion thereof to which the order pertains, a statement of the relevant facts and reasons upon which the action is based, and a description of the precise scope and operative period of the waiver if one is issued. 16.5(4) Conditions. The commission may condition the granting of the waiver or variance on such reasonable conditions as appropriate to achieve the objectives of the particular rule in question through alternative means. 16.5(5) Narrowly tailored exception. A waiver, if granted, shall provide the narrowest exception possible to the provisions of a rule. 16.5(6) Time period of waiver. A waiver shall not be permanent unless the petitioner can show that a temporary waiver would be impracticable. If a temporary waiver is granted, there is no automatic right to renewal. At the sole discretion of the commission, a waiver may be renewed if the commission finds that grounds for a waiver continue to exist. 16.5(7) Time for ruling. The commission shall grant or deny a petition for a waiver or variance as soon as practicable but, in any event, shall do so within 120 days of its receipt, unless the petitioner agrees to a later date. However, if a petition is filed in a contested case, the commission shall grant or deny the petition no later than the time at which the final decision in that contested case is issued. 16.5(8) When deemed denied. Failure of the commission to grant or deny a petition within the required time period shall be deemed a denial of that petition by the commission. 16.5(9) Service of order. Within seven days of its issuance, any order issued under this chapter shall be transmitted to the petitioner or the person to whom the order pertains and to any other person entitled to such notice by any provision of law.751—16.6(17A,ExecOrd11) Public availability. Subject to the provisions of Iowa Code section 17A.3(1)“e,” the commission shall maintain a record of all orders granting or denying waivers and variances under this chapter. All final rulings in response to requests for waivers or variances shall be indexed and available to members of the public at the ICN main office location as listed in 751—subrule 1.6(1).751—16.7(17A,ExecOrd11) Voiding or cancellation. A waiver or variance issued by the commission pursuant to this chapter may be withdrawn, canceled, modified, declared void or revoked if, after appropriate notice and hearing, the commission issues an order finding any of the following:- The petitioner or the person who was the subject of the waiver or variance order withheld or misrepresented material facts relevant to the propriety or desirability of granting the waiver or variance; or
- The alternative means for ensuring that the public health, safety and welfare will be adequately protected after issuance of the waiver order have been demonstrated to be insufficient; or
- The subject of the waiver order has failed to comply with all conditions contained in the order; or
- The waiver or variance is contrary to the public health, safety and welfare in light of newly discovered evidence or changed circumstances.
- The petitioner has the burden of proving to the commission, by clear and convincing evidence, the following: (a) application of the rule to the petitioner would result in hardship or injustice to the petitioner; and (b) waiver or variance on the basis of the particular circumstances relative to the petitioner would be consistent with the public interest; and (c) waiver or variance in the specific case would not prejudice the substantial legal rights of any person; and (d) where applicable, how substantially equal protection of public health, safety, and welfare will be afforded by a means other than that prescribed in the particular rule for which the waiver or variance is requested.
- The commission may request additional information from or request an informal meeting with the petitioner prior to issuing a ruling granting or denying a request for waiver or variance.
- All petitions for waiver or variance must be submitted in writing to the ICN main office location as listed in 751—subrule 1.6(1). If the petition relates to a pending contested case, a copy of the petition shall also be filed in the contested case proceeding.
Rule making related to odometer disclosure statements
The Transportation Department hereby amends Chapter 400, “Vehicle Registration and Certificate of Title,” Iowa Administrative Code.Legal Authority for Rule Making This rule making is adopted under the authority provided in Iowa Code sections 307.12 and 321.71.State or Federal Law Implemented This rule making implements, in whole or in part, Iowa Code section 321.71.Purpose and Summary The amendment to Chapter 400 conforms subrule 400.52(3) with 2020 Iowa Acts, Senate File 2091, which amended Iowa Code section 321.71 related to odometer disclosure statements. Senate File 2091 became effective January 1, 2021. Federal and Iowa law require odometer disclosure upon transfer of a vehicle to prevent odometer fraud and ensure that all parties are aware of the mileage on a vehicle. Prior to January 1, 2021, a vehicle seller was required to disclose the odometer mileage for any vehicle that was less than ten model years old when transferring the vehicle. However, federal regulations as adopted in Iowa Code section 321.71 now require odometer disclosure statements for the transfer of a vehicle that is less than 20 model years old, beginning with vehicles from the 2011 model year (49 CFR Section 580.17). This requirement put into place the following scenarios:
This requirement is for all transfers of vehicles, whether through sale at a licensed dealer, private sale, operation of law transfer, or other method. However, any vehicle that is currently exempt from odometer disclosure under federal or Iowa law based on any reason other than model year will remain exempt. This includes the provision in 49 CFR Section 580.17(a)(1) that exempts any vehicle having a gross vehicle weight rating of more than 16,000 pounds.Public Comment and Changes to Rule Making Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on May 19, 2021, as ARC 5618C. No public comments were received. No changes from the Notice have been made.Adoption of Rule Making This rule making was adopted by the Department on July 13, 2021.Fiscal Impact This rule making has no fiscal impact to the State of Iowa as there is no fee associated with submitting a required odometer disclosure statement. Jobs Impact After analysis and review of this rule making, no impact on jobs has been found.Waivers Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Department for a waiver of the discretionary provisions, if any, pursuant to 761—Chapter 11.Review by Administrative Rules Review Committee The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee’s meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).Effective Date This rule making will become effective on September 15, 2021. The following rule-making action is adopted: