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House File 2564 - IntroducedA Bill ForAn Act 1making appropriations to the department of cultural
2affairs, the economic development authority, the Iowa
3finance authority, the public employment relations board,
4the department of workforce development, and the state board
5of regents and certain regents institutions, providing for
6properly related matters, and including contingent effective
7date and applicability provisions.
8BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2FY 2022-2023 appropriations
3 Section 1. DEPARTMENT OF CULTURAL AFFAIRS.
41. There is appropriated from the general fund of the state
5to the department of cultural affairs for the fiscal year
6beginning July 1, 2022, and ending June 30, 2023, the following
7amounts, or so much thereof as is necessary, to be used for the
8purposes designated:
9a. ADMINISTRATION
10For salaries, support, maintenance, and miscellaneous
11purposes, and for not more than the following full-time
12equivalent positions for the department:
.................................................. $13168,637
............................................... FTEs1455.24
15The department of cultural affairs shall coordinate
16activities with the tourism office of the economic development
17authority to promote attendance at the state historical
18building and at the state’s historic sites.
19Full-time equivalent positions authorized under this
20paragraph are funded, in full or in part, using moneys
21appropriated under this paragraph and paragraphs “c” through
22“g”.
23b. COMMUNITY CULTURAL GRANTS
24For planning and programming for the community cultural
25grants program established under section 303.3:
.................................................. $26172,090
27c. HISTORICAL DIVISION
28For the support of the historical division:
.................................................. $293,142,351
30d. HISTORIC SITES
31For the administration and support of historic sites:
.................................................. $32426,398
33e. ARTS DIVISION
34For the support of the arts division:
.................................................. $351,017,188
-1- 1f. IOWA GREAT PLACES
2For the Iowa great places program established under section
3303.3C:
.................................................. $4450,000
5g. CULTURAL TRUST GRANTS
6For grant programs administered by the Iowa arts
7council including those programs supporting the long-term
8financial stability and sustainability of nonprofit cultural
9organizations:
.................................................. $10150,000
112. Notwithstanding section 8.33, moneys appropriated in
12this section that remain unencumbered or unobligated at the
13close of the fiscal year shall not revert but shall remain
14available for expenditure for the purposes designated until the
15close of the succeeding fiscal year.
16 Sec. 2. GOALS AND ACCOUNTABILITY — ECONOMIC DEVELOPMENT.
171. For the fiscal year beginning July 1, 2022, the goals
18for the economic development authority shall be to expand and
19stimulate the state economy, increase the wealth of Iowans, and
20increase the population of the state.
212. To achieve the goals in subsection 1, the economic
22development authority shall do all of the following for the
23fiscal year beginning July 1, 2022:
24a. Concentrate its efforts on programs and activities that
25result in commercially viable products and services.
26b. Adopt practices and services consistent with free
27market, private sector philosophies.
28c. Ensure economic growth and development throughout the
29state.
30d. Work with businesses and communities to continually
31improve the economic development climate along with the
32economic well-being and quality of life for Iowans.
33e. Coordinate with other state agencies to ensure that they
34are attentive to the needs of an entrepreneurial culture.
35f. Establish a strong and aggressive marketing image to
-2-1showcase Iowa’s workforce, existing industry, and potential.
2A priority shall be placed on recruiting new businesses,
3business expansion, and retaining existing Iowa businesses.
4Emphasis shall be placed on entrepreneurial development through
5helping entrepreneurs secure capital, and developing networks
6and a business climate conducive to entrepreneurs and small
7businesses.
8g. Encourage the development of communities and quality of
9life to foster economic growth.
10h. Prepare communities for future growth and development
11through development, expansion, and modernization of
12infrastructure.
13i. Develop public-private partnerships with Iowa businesses
14in the tourism industry, Iowa tour groups, Iowa tourism
15organizations, and political subdivisions in this state to
16assist in the development of advertising efforts.
17j. Develop, to the fullest extent possible, cooperative
18efforts for advertising with contributions from other sources.
19 Sec. 3. ECONOMIC DEVELOPMENT AUTHORITY.
201. APPROPRIATION
21a. There is appropriated from the general fund of the state
22to the economic development authority for the fiscal year
23beginning July 1, 2022, and ending June 30, 2023, the following
24amount, or so much thereof as is necessary, to be used for the
25purposes designated in this subsection, and for not more than
26the following full-time equivalent positions:
.................................................. $2713,318,553
............................................... FTEs28105.85
29b. (1) For salaries, support, miscellaneous purposes,
30programs, marketing, and the maintenance of an administration
31division, a business development division, a community
32development division, a small business development division,
33and other divisions the authority may organize.
34(2) The full-time equivalent positions authorized under
35this section are funded, in whole or in part, by the moneys
-3-1appropriated under this subsection or by other moneys received
2by the authority, including certain federal moneys.
3(3) For business development operations and programs,
4international trade, export assistance, workforce recruitment,
5and the partner state program.
6(4) For transfer to a fund created pursuant to section
715.313 for purposes of financing strategic infrastructure
8projects.
9(5) For community economic development programs, tourism
10operations, community assistance, plans for Iowa green corps
11and summer youth programs, the main street and rural main
12street programs, the school-to-career program, the community
13development block grant, and housing and shelter-related
14programs.
15(6) For achieving the goals and accountability, and
16fulfilling the requirements and duties required under this Act.
17c. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated in this
21subsection until the close of the succeeding fiscal year.
222. FINANCIAL ASSISTANCE RESTRICTIONS
23a. A business creating jobs through moneys appropriated in
24subsection 1 shall be subject to contract provisions requiring
25new and retained jobs to be filled by individuals who are
26citizens of the United States who reside within the United
27States, or any person authorized to work in the United States
28pursuant to federal law, including legal resident aliens
29residing in the United States.
30b. Any vendor who receives moneys appropriated in
31subsection 1 shall adhere to such contract provisions and
32provide periodic assurances as the state shall require that the
33jobs are filled solely by citizens of the United States who
34reside within the United States, or any person authorized to
35work in the United States, pursuant to federal law, including
-4-1legal resident aliens residing in the United States.
2c. A business that receives financial assistance from
3the authority from moneys appropriated in subsection 1 shall
4only employ individuals legally authorized to work in this
5state. In addition to all other applicable penalties provided
6by current law, all or a portion of the assistance received
7by a business which is found to knowingly employ individuals
8not legally authorized to work in this state is subject to
9recapture by the authority.
103. USES OF APPROPRIATIONS
11a. From the moneys appropriated in subsection 1, the
12authority may provide financial assistance in the form of a
13grant to a community economic development entity for conducting
14a local workforce recruitment effort designed to recruit former
15citizens of the state and former students at colleges and
16universities in the state to meet the needs of local employers.
17b. From the moneys appropriated in subsection 1, the
18authority may provide financial assistance to early stage
19industry companies being established by women entrepreneurs.
20c. From the moneys appropriated in subsection 1, the
21authority may provide financial assistance in the form of
22grants, loans, or forgivable loans for advanced research and
23commercialization projects involving value-added agriculture,
24advanced technology, or biotechnology.
25d. The authority shall not use any moneys appropriated in
26subsection 1 for purposes of providing financial assistance for
27the Iowa green streets pilot project or for any other program
28or project that involves the installation of geothermal systems
29for melting snow and ice from streets or sidewalks.
304.WORLD FOOD PRIZE
31In lieu of the standing appropriation in section 15.368,
32there is appropriated from the general fund of the state to the
33economic development authority for the fiscal year beginning
34July 1, 2022, and ending June 30, 2023, the following amount
35for the world food prize:
-5-.................................................. $1375,000
25. IOWA COMMISSION ON VOLUNTEER SERVICE
3a. There is appropriated from the general fund of the state
4to the economic development authority for the fiscal year
5beginning July 1, 2022, and ending June 30, 2023, the following
6amount for allocation to the Iowa commission on volunteer
7service for purposes of the Iowa state commission grant
8program, the Iowa’s promise and Iowa mentoring partnership
9programs, and for not more than the following full-time
10equivalent positions:
.................................................. $11168,201
............................................... FTEs1212.70
13Of the moneys appropriated in this subsection, the
14authority shall allocate $75,000 for purposes of the Iowa state
15commission grant program and $93,201 for purposes of the Iowa’s
16promise and Iowa mentoring partnership programs.
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
226. COUNCILS OF GOVERNMENTS — ASSISTANCE
23There is appropriated from the general fund of the state
24to the economic development authority for the fiscal year
25beginning July 1, 2022, and ending June 30, 2023, the following
26amount to be used for the purposes of providing financial
27assistance to Iowa’s councils of governments:
.................................................. $28350,000
297. FUTURE READY IOWA REGISTERED APPRENTICESHIP DEVELOPMENT
30PROGRAM
31a. There is appropriated from the general fund of the state
32to the economic development authority for the fiscal year
33beginning July 1, 2022, and ending June 30, 2023, the following
34amount to be used for the funding of the future ready Iowa
35registered apprenticeship development program under chapter
-6-115C, to encourage small to midsize businesses to start or grow
2registered apprenticeships:
.................................................. $3760,000
4b. Notwithstanding section 8.33, moneys appropriated in
5this subsection that remain unencumbered or unobligated at the
6close of the fiscal year shall not revert but shall remain
7available for expenditure for the purposes designated until the
8close of the succeeding fiscal year.
98. REGIONAL SPORTS AUTHORITY DISTRICTS
10a. There is appropriated from the general fund of the state
11to the economic development authority for the fiscal year
12beginning July 1, 2022, and ending June 30, 2023, the following
13amount to be distributed equally to regional sports authority
14districts certified by the authority pursuant to section
1515E.321:
.................................................. $16500,000
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
229. BUTCHERY INNOVATION AND REVITALIZATION PROGRAM
23There is appropriated from the general fund of the state
24to the economic development authority for the fiscal year
25beginning July 1, 2022, and ending June 30, 2023, the following
26amount, or so much thereof as is necessary, for the purpose
27designated:
28For support of the butchery innovation and revitalization
29program established in section 15E.370:
.................................................. $301,000,000
3110. COMMUNITY ATTRACTION AND TOURISM FUND
32There is appropriated from the general fund of the state
33to the economic development authority for the fiscal year
34beginning July 1, 2022, and ending June 30, 2023, the following
35amount, or so much thereof as is necessary, to be used for the
-7-1purpose designated:
2For deposit in the community attraction and tourism fund
3created in section 15F.204:
.................................................. $42,000,000
511. BROADBAND FORWARD AND TELECOMMUTER FORWARD
6CERTIFICATIONS
7There is appropriated from the general fund of the state
8to the economic development authority for the fiscal year
9beginning July 1, 2022, and ending June 30, 2023, the following
10amount, or so much thereof as is necessary, to be used for the
11purpose designated:
12For broadband forward and telecommuter forward
13certifications pursuant to section 15E.167:
.................................................. $14250,000
1512. SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS
16INTERNSHIPS
17a. There is appropriated from the Iowa skilled worker and
18job creation fund created in section 8.75 to the Iowa economic
19development authority for the fiscal year beginning July 1,
202022, and ending June 30, 2023, the following amount, or so
21much thereof as is necessary, to be used for the purposes
22designated:
23For the funding of internships for students studying in the
24fields of science, technology, engineering, and mathematics
25with eligible Iowa employers as provided in section 15.411,
26subsection 3, paragraph “c”:
.................................................. $271,000,000
28b. No more than 3 percent of the moneys appropriated in this
29subsection may be used by the authority for costs associated
30with administration of the internship program.
31c. Notwithstanding section 8.33, moneys appropriated in
32this subsection that remain unencumbered or unobligated at the
33close of the fiscal year shall not revert but shall remain
34available for expenditure for the purposes designated in
35subsequent fiscal years.
-8- 113. FUTURE READY IOWA — VOLUNTEER MENTORING PROGRAM
2a. There is appropriated from the Iowa skilled worker and
3job creation fund created in section 8.75 to the economic
4development authority for the fiscal year beginning July 1,
52022, and ending June 30, 2023, the following amount, or so
6much thereof as is necessary, to be used for the purposes
7designated:
8For allocation to the Iowa commission on volunteer services
9to be used for establishing a volunteer mentor program to
10support implementation of the future ready Iowa skilled
11workforce last-dollar scholarship program in section 261.131
12and the future ready Iowa skilled workforce grant program
13created in section 261.132, and for not more than the following
14full-time equivalent positions:
.................................................. $15400,000
............................................... FTEs161.15
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
2214. STEM BEST AND EMPOWER RURAL IOWA
23a. There is appropriated from the Iowa skilled worker and
24job creation fund created in section 8.75 to the economic
25development authority for the fiscal year beginning July 1,
262022, and ending June 30, 2023, the following amount, or so
27much thereof as is necessary, to be used for the purposes
28designated:
29STEM best:
.................................................. $30700,000
31Empower rural Iowa program:
.................................................. $32700,000
33b. Notwithstanding section 8.33, moneys appropriated in
34this subsection that remain unencumbered or unobligated at the
35close of the fiscal year shall not revert but shall remain
-9-1available for expenditure for the purposes designated until the
2close of the succeeding fiscal year.
3c. The authority shall adopt rules pursuant to chapter
417A to establish criteria for the distribution of the moneys
5appropriated in this subsection.
6 Sec. 4. LIMITATIONS OF STANDING APPROPRIATIONS — FY
72022-2023. Notwithstanding the standing appropriations
8in the following designated sections for the fiscal year
9beginning July 1, 2022, and ending June 30, 2023, the amounts
10appropriated from the general fund of the state pursuant to
11those sections for the following purposes shall not exceed the
12following amounts:
131. For operational support grants and community cultural
14grants under section 99F.11, subsection 4, paragraph “d”,
15subparagraph (1):
.................................................. $16448,403
172. For the purposes of regional tourism marketing under
18section 99F.11, subsection 4, paragraph “d”, subparagraph (2):
.................................................. $19900,000
20 Sec. 5. FINANCIAL ASSISTANCE REPORTING — ECONOMIC
21DEVELOPMENT AUTHORITY. The economic development authority
22shall submit an annual report to the general assembly no later
23than November 1, 2022, that details the amount of every direct
24loan, forgivable loan, tax credit, tax exemption, tax refund,
25grant, or any other financial assistance awarded to a person
26during the prior fiscal year by the authority under an economic
27development program administered by the authority. The report
28shall identify the county where the project associated with
29each such award is located.
30 Sec. 6. INSURANCE ECONOMIC DEVELOPMENT. From the
31moneys collected by the insurance division in excess of the
32anticipated gross revenues under section 505.7, subsection
333, during the fiscal year beginning July 1, 2022, $100,000
34shall be transferred to the economic development authority for
35insurance economic development and international insurance
-10-1economic development.
2 Sec. 7. IOWA FINANCE AUTHORITY.
31. There is appropriated from the general fund of the state
4to the Iowa finance authority for the fiscal year beginning
5July 1, 2022, and ending June 30, 2023, the following amount,
6or so much thereof as is necessary, to be used to provide
7reimbursement for rent expenses to eligible persons under
8the home and community-based services rent subsidy program
9established in section 16.55:
.................................................. $10658,000
112. Of the moneys appropriated in this section, not more than
12$35,000 may be used for administrative costs.
133. Notwithstanding section 8.33, moneys appropriated in
14this section that remain unencumbered or unobligated at the
15close of the fiscal year shall not revert but shall remain
16available for expenditure for the purposes designated until the
17close of the succeeding fiscal year.
18 Sec. 8. IOWA FINANCE AUTHORITY AUDIT. The auditor of state
19is requested to review the audit of the Iowa finance authority
20performed by the auditor hired by the authority.
21 Sec. 9. PUBLIC EMPLOYMENT RELATIONS BOARD.
221. There is appropriated from the general fund of the state
23to the public employment relations board for the fiscal year
24beginning July 1, 2022, and ending June 30, 2023, the following
25amount, or so much thereof as is necessary, to be used for the
26purposes designated:
27For salaries, support, maintenance, and miscellaneous
28purposes, and for not more than the following full-time
29equivalent positions:
.................................................. $301,492,452
............................................... FTEs3110.00
322. Of the moneys appropriated in this section, the board
33shall allocate $15,000 for maintaining an internet site that
34allows access to a searchable database of collective bargaining
35information.
-11-1 Sec. 10. DEPARTMENT OF WORKFORCE DEVELOPMENT. There
2is appropriated from the general fund of the state to the
3department of workforce development for the fiscal year
4beginning July 1, 2022, and ending June 30, 2023, the following
5amounts, or so much thereof as is necessary, to be used for the
6purposes designated:
71. DIVISION OF LABOR SERVICES
8a. For the division of labor services, including salaries,
9support, maintenance, and miscellaneous purposes, and for not
10more than the following full-time equivalent positions:
.................................................. $113,491,252
............................................... FTEs1258.46
13b. From the contractor registration fees, the division of
14labor services shall reimburse the department of inspections
15and appeals for all costs associated with hearings under
16chapter 91C, relating to contractor registration.
172. DIVISION OF WORKERS’ COMPENSATION
18a. For the division of workers’ compensation, including
19salaries, support, maintenance, and miscellaneous purposes, and
20for not more than the following full-time equivalent positions:
.................................................. $213,321,044
............................................... FTEs2226.15
23b. The division of workers’ compensation shall charge a
24$100 filing fee for workers’ compensation cases. The filing
25fee shall be paid by the petitioner of a claim. However,
26the fee can be taxed as a cost and paid by the losing party,
27except in cases where it would impose an undue hardship or be
28unjust under the circumstances. The moneys generated by the
29filing fee allowed under this paragraph are appropriated to the
30department of workforce development to be used for purposes of
31administering the division of workers’ compensation.
323. WORKFORCE DEVELOPMENT OPERATIONS
33a. For the operation of field offices, the workforce
34development board, and for not more than the following
35full-time equivalent positions:
-12-.................................................. $16,675,650
............................................... FTEs2188.63
3b. Of the moneys appropriated in paragraph “a”, the
4department shall allocate $150,000 to the state library for the
5purpose of licensing an online resource which prepares persons
6to succeed in the workplace through programs which improve job
7skills and vocational test-taking abilities.
84. OFFENDER REENTRY PROGRAM
9a. For the development and administration of an offender
10reentry program to provide offenders with employment skills,
11and for not more than the following full-time equivalent
12positions:
.................................................. $13387,158
............................................... FTEs145.00
15b. The department of workforce development shall partner
16with the department of corrections to provide staff within
17the correctional facilities resources to improve offenders’
18abilities to find and retain productive employment.
195. INTEGRATED INFORMATION FOR IOWA SYSTEM
20For the payment of services provided by the department of
21administrative services related to the integrated information
22for Iowa system:
.................................................. $23228,822
246. SUMMER YOUTH INTERN PILOT PROGRAM
25For the funding of a summer youth intern pilot program that
26will help young people at risk of not graduating from high
27school to explore and prepare for high-demand careers through
28summer work experience, including the development of soft
29skills:
.................................................. $30250,000
317. NONREVERSION
32Notwithstanding section 8.33, moneys appropriated in this
33section that remain unencumbered or unobligated at the close of
34the fiscal year shall not revert but shall remain available for
35expenditure for the purposes designated until the close of the
-13-1succeeding fiscal year.
2 Sec. 11. GENERAL FUND — EMPLOYEE MISCLASSIFICATION
3PROGRAM. There is appropriated from the general fund of the
4state to the department of workforce development for the fiscal
5year beginning July 1, 2022, and ending June 30, 2023, the
6following amount, or so much thereof as is necessary, to be
7used for the purposes designated:
8For enhancing efforts to investigate employers that
9misclassify workers, and for not more than the following
10full-time equivalent positions:
.................................................. $11379,631
............................................... FTEs123.15
13 Sec. 12. SPECIAL EMPLOYMENT SECURITY CONTINGENCY FUND.
141. There is appropriated from the special employment
15security contingency fund to the department of workforce
16development for the fiscal year beginning July 1, 2022, and
17ending June 30, 2023, the following amount, or so much thereof
18as is necessary, to be used for field offices:
.................................................. $192,416,084
202. Any remaining additional penalty and interest revenue
21collected by the department of workforce development is
22appropriated to the department for the fiscal year beginning
23July 1, 2022, and ending June 30, 2023, to accomplish the
24mission of the department.
25 Sec. 13. UNEMPLOYMENT COMPENSATION RESERVE FUND —
26FIELD OFFICES. Notwithstanding section 96.9, subsection 8,
27paragraph “e”, there is appropriated from interest earned on
28the unemployment compensation reserve fund to the department
29of workforce development for the fiscal year beginning July
301, 2022, and ending June 30, 2023, the following amount, or
31so much thereof as is necessary, to be used for the purposes
32designated:
33For the operation of field offices:
.................................................. $342,200,000
35 Sec. 14. VIRTUAL ACCESS WORKFORCE DEVELOPMENT OFFICES. The
-14-1department of workforce development shall require a unique
2identification login for all users of workforce development
3centers operated through electronic means.
4 Sec. 15. UNEMPLOYMENT COMPENSATION PROGRAM. Notwithstanding
5section 96.9, subsection 4, paragraph “a”, moneys credited to
6the state by the secretary of the treasury of the United
7States pursuant to section 903 of the Social Security
8Act are appropriated to the department of workforce
9development and shall be used by the department for the
10administration of the unemployment compensation program only.
11This appropriation shall not apply to any fiscal year
12beginning after December 31, 2022.
13 Sec. 16. IOWA SKILLED WORKER AND JOB CREATION FUND.
141. There is appropriated from the Iowa skilled worker and
15job creation fund created in section 8.75 to the following
16departments, agencies, and institutions for the fiscal year
17beginning July 1, 2022, and ending June 30, 2023, the following
18amounts, or so much thereof as is necessary, to be used for the
19purposes designated:
20a. ECONOMIC DEVELOPMENT AUTHORITY
21(1) For the purposes of providing assistance as described in
22section 15.335B for the high quality jobs program:
.................................................. $2311,700,000
24From the moneys appropriated in this subparagraph, the
25economic development authority may use not more than $1,000,000
26for purposes of providing infrastructure grants to main street
27communities under the main street Iowa program and may allocate
28not more than $300,000 for the purposes of supporting statewide
29worker education and quality preapprenticeship programs.
30(2) As a condition of receiving moneys appropriated in
31this lettered paragraph “a”, an entity shall testify upon the
32request of the joint appropriations subcommittee on economic
33development regarding the expenditure of such moneys.
34b. STATE BOARD OF REGENTS AND REGENTS INSTITUTIONS
35(1) STATE BOARD OF REGENTS. For capacity building
-15-1infrastructure in areas related to technology
2commercialization, marketing and business development
3efforts in areas related to technology commercialization,
4entrepreneurship, and business growth, and infrastructure
5projects and programs needed to assist in implementation of
6activities under chapter 262B:
.................................................. $73,000,000
8(a) Of the moneys appropriated pursuant to this
9subparagraph (1), 35 percent shall be allocated for Iowa state
10university of science and technology, 35 percent shall be
11allocated for the state university of Iowa, and 30 percent
12shall be allocated for the university of northern Iowa.
13(b) The institutions shall provide a one-to-one match
14of additional moneys for the activities funded with moneys
15appropriated under this subparagraph (1).
16(c) The state board of regents shall submit a report by
17January 15, 2023, to the governor and the general assembly
18regarding the activities, projects, and programs funded with
19moneys appropriated under this subparagraph (1). The report
20shall be provided in an electronic format and shall include a
21list of metrics and criteria mutually agreed to in advance by
22the board of regents and the economic development authority.
23The metrics and criteria shall allow the governor’s office and
24the general assembly to quantify and evaluate the progress
25of the board of regents institutions with regard to their
26activities, projects, and programs in the areas of technology
27commercialization, entrepreneurship, regional development, and
28market research.
29(2) IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY. For
30small business development centers, the research park, and the
31center for industrial research and service, and for not more
32than the following full-time equivalent positions:
.................................................. $332,424,302
............................................... FTEs3450.95
35(a) Of the moneys appropriated in this subparagraph (2),
-16-1Iowa state university of science and technology shall allocate
2at least $735,728 for purposes of funding small business
3development centers. Iowa state university of science and
4technology may allocate the appropriated moneys to the various
5small business development centers in any manner necessary to
6achieve the purposes of this subparagraph.
7(b) Iowa state university of science and technology shall
8do all of the following:
9(i) Direct expenditures for research toward projects that
10will provide economic stimulus for Iowa.
11(ii) Provide emphasis to providing services to Iowa-based
12companies.
13(c) It is the intent of the general assembly that the
14industrial incentive program focus on Iowa industrial sectors
15and seek contributions and in-kind donations from businesses,
16industrial foundations, and trade associations, and that moneys
17for the center for industrial research and service industrial
18incentive program shall be allocated only for projects which
19are matched by private sector moneys for directed contract
20research or for nondirected research. The match required of
21small businesses as defined in section 15.102 for directed
22contract research or for nondirected research shall be $1
23for each $3 of state funds. The match required for other
24businesses for directed contract research or for nondirected
25research shall be $1 for each $1 of state funds. The match
26required of industrial foundations or trade associations shall
27be $1 for each $1 of state funds.
28(d) Iowa state university of science and technology shall
29report annually to the general assembly the total amount of
30private contributions, the proportion of contributions from
31small businesses and other businesses, and the proportion for
32directed contract research and nondirected research of benefit
33to Iowa businesses and industrial sectors.
34(3) STATE UNIVERSITY OF IOWA. For the state university of
35Iowa research park and for university of Iowa pharmaceuticals
-17-1located at the research park, including salaries, support,
2maintenance, equipment, and miscellaneous purposes, and for not
3more than the following full-time equivalent positions:
.................................................. $4209,279
............................................... FTEs56.00
6The state university of Iowa shall do all of the following:
7(a) Direct expenditures for research toward projects that
8will provide economic stimulus for Iowa.
9(b) Provide emphasis to providing services to Iowa-based
10companies.
11(4) STATE UNIVERSITY OF IOWA. For the purpose of
12implementing the entrepreneurship and economic growth
13initiative, and for not more than the following full-time
14equivalent positions:
.................................................. $152,000,000
............................................... FTEs168.00
17(5) UNIVERSITY OF NORTHERN IOWA. For the metal casting
18center, the center for business growth and innovation, and the
19institute for decision making, including salaries, support,
20maintenance, and miscellaneous purposes, and for not more than
21the following full-time equivalent positions:
.................................................. $221,066,419
............................................... FTEs2310.00
24(a) Of the moneys appropriated in this subparagraph,
25the university of northern Iowa shall allocate at least
26$617,638 for purposes of support of entrepreneurs through the
27university’s center for business growth and innovation and
28advance Iowa program.
29(b) The university of northern Iowa shall do all of the
30following:
31(i) Direct expenditures for research toward projects that
32will provide economic stimulus for Iowa.
33(ii) Provide emphasis to providing services to Iowa-based
34companies.
35(6) As a condition of receiving moneys appropriated in
-18-1this lettered paragraph “b”, an entity shall testify upon the
2request of the joint appropriations subcommittee on economic
3development regarding the expenditure of such moneys.
4c. DEPARTMENT OF WORKFORCE DEVELOPMENT
5To develop a long-term sustained program to train unemployed
6and underemployed central Iowans with skills necessary to
7advance to higher-paying jobs with full benefits:
.................................................. $8100,000
9(1) The department of workforce development shall begin
10a request for proposals process, issued for purposes of this
11lettered paragraph “c”, no later than September 1, 2022.
12(2) As a condition of receiving moneys appropriated under
13this lettered paragraph “c”, an entity shall testify upon the
14request of the joint appropriations subcommittee on economic
15development regarding the expenditure of such moneys.
16d. DEPARTMENT OF WORKFORCE DEVELOPMENT
17For the funding of a future ready Iowa coordinator in the
18department, and for not more than the following full-time
19equivalent positions:
.................................................. $20150,000
............................................... FTEs211.00
222. Notwithstanding section 8.33, moneys appropriated in
23this section that remain unencumbered or unobligated at the
24close of the fiscal year shall not revert but shall remain
25available for expenditure for the purposes designated until the
26close of the succeeding fiscal year.
27 Sec. 17. GENERAL FUND — CERTAIN REGENTS INSTITUTIONS.
281. There is appropriated from the general fund of the state
29to the following institutions for the fiscal year beginning
30July 1, 2022, and ending June 30, 2023, the following amounts,
31or so much thereof as is necessary, to be used for the purposes
32designated:
33a. IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
34In cooperation with the Iowa economic development authority,
35for support of a biosciences innovation ecosystem, to
-19-1strengthen Iowa’s leadership positions in the area of bio-based
2chemicals, digital agriculture, vaccines, and medical devices,
3including salaries, support, maintenance, and miscellaneous
4purposes, and for not more than the following full-time
5equivalent positions:
.................................................. $63,000,000
............................................... FTEs710.01
8b. STATE UNIVERSITY OF IOWA
9In cooperation with the Iowa economic development authority,
10for support of a biosciences innovation ecosystem, to
11strengthen Iowa’s leadership positions in the area of bio-based
12chemicals, digital agriculture, vaccines, and medical devices,
13including salaries, support, maintenance, and miscellaneous
14purposes:
.................................................. $151,000,000
............................................... FTEs164.35
17c. UNIVERSITY OF NORTHERN IOWA
18For equipment and technology to expand the university’s
19additive manufacturing capabilities related to investment
20castings technology and industry support, including salaries,
21support, maintenance, and miscellaneous purposes, and for not
22more than the following full-time equivalent positions:
.................................................. $23394,321
............................................... FTEs242.73
25The university of northern Iowa shall make a good-faith
26effort to coordinate with private entities to seek moneys to
27supplement this appropriation to support the expansion of the
28university’s additive manufacturing capabilities.
292. Notwithstanding section 8.33, moneys appropriated in
30subsection 1, paragraphs “a” and “b”, that remain unencumbered
31or unobligated at the close of the fiscal year shall not revert
32but shall remain available for expenditure for the purposes
33designated until the close of the succeeding fiscal year.
34DIVISION II
35FY 2022-2023 CONTINGENT APPROPRIATION
-20-1 Sec. 18. ECONOMIC DEVELOPMENT AUTHORITY.
21. There is appropriated from the general fund of the state
3to the economic development authority for the fiscal year
4beginning July 1, 2022, and ending June 30, 2023, the following
5amount, or so much thereof as is necessary, for the purpose
6designated:
7For support of the dairy processing and milk production
8innovation and revitalization program:
.................................................. $91,000,000
102. Notwithstanding section 8.33, moneys appropriated in
11this section which remain unencumbered or unobligated at the
12end of the fiscal year shall not revert but shall remain
13available for expenditure for the purposes designated until the
14close of the succeeding fiscal year.
15 Sec. 19. CONTINGENT EFFECTIVE DATE. The following takes
16effect on the effective date of 2022 Iowa Acts, House File
172433, or successor legislation, if enacted:
18The section of this division of this Act appropriating
19moneys to the economic development authority for purposes
20of a dairy processing and milk production innovation and
21revitalization program.
22DIVISION III
23HIGH QUALITY JOBS TAX CREDITS
24 Sec. 20. Section 15.119, subsection 2, paragraph a,
25subparagraph (2), Code 2022, is amended to read as follows:
26(2) In allocating tax credits pursuant to this subsection
27for the fiscal year beginning July 1, 2021 2022, and for each
28fiscal year thereafter, the authority shall not allocate more
29than seventy sixty-eight million dollars for purposes of this
30paragraph.
31DIVISION IV
32EMPLOYER CHILD CARE TAX CREDIT
33 Sec. 21. NEW SECTION. 237A.31 Employer child care tax
34credit.
351. The taxes imposed under chapter 422, subchapter II or
-21-1III, the franchise tax imposed under chapter 422, subchapter
2V, the gross premiums tax under chapter 432, or the moneys and
3credits tax imposed under section 533.329 shall be reduced
4by an employer child care tax credit equal to the amount of
5the federal employer-provided child care tax credit provided
6in section 45F of the Internal Revenue Code the taxpayer was
7eligible for in the same tax year.
82. Any credit in excess of the tax liability is not
9refundable but the excess for the tax year may be credited
10to the tax liability for the following five years or until
11depleted, whichever is earlier.
123. a. The aggregate amount of tax credits authorized
13pursuant to this section shall not exceed an aggregate limit of
14two million dollars annually.
15b. To receive a tax credit, a taxpayer must submit an
16application to the economic development authority in the form
17and manner prescribed by the authority by rule. The economic
18development authority shall issue certificates under this
19section on a first-come, first-served basis, which certificates
20may be redeemed for tax credits. The economic development
21authority shall issue such certificates so that not more than
22the amount authorized for such tax credits under paragraph “a”
23may be claimed.
244. The department of revenue, in consultation with the
25economic development authority, shall adopt rules pursuant to
26chapter 17A to administer this section.
27 Sec. 22. NEW SECTION. 422.12O Employer child care tax
28credit.
291. The taxes imposed under this subchapter, less the credits
30allowed under section 422.12, shall be reduced by an employer
31child care tax credit allowed pursuant to section 237A.31.
322. An individual may claim the tax credit allowed a
33partnership, S corporation, limited liability company, estate,
34or trust electing to have the income taxed directly to the
35individual. The amount claimed by the individual shall be
-22-1based upon the pro rata share of the individual’s earnings of a
2partnership, S corporation, limited liability company, estate,
3or trust.
4 Sec. 23. Section 422.33, Code 2022, is amended by adding the
5following new subsection:
6 NEW SUBSECTION. 32. The taxes imposed under this subchapter
7shall be reduced by an employer child care tax credit allowed
8pursuant to section 237A.31.
9 Sec. 24. Section 422.60, Code 2022, is amended by adding the
10following new subsection:
11 NEW SUBSECTION. 15. The taxes imposed under this division
12shall be reduced by an employer child care tax credit allowed
13pursuant to section 237A.31.
14 Sec. 25. NEW SECTION. 432.12O Employer child care tax
15credit.
16The taxes imposed under this chapter shall be reduced by
17an employer child care tax credit allowed pursuant to section
18237A.31.
19 Sec. 26. Section 533.329, subsection 2, Code 2022, is
20amended by adding the following new paragraph:
21 NEW PARAGRAPH. m. The moneys and credits tax imposed under
22this section shall be reduced by an employer child care tax
23credit allowed pursuant to section 237A.31.
24 Sec. 27. APPLICABILITY. This division of this Act applies
25to tax years beginning on or after January 1, 2023.
26DIVISION V
27HOUSING RENEWAL PILOT PROGRAM
28 Sec. 28. HOUSING RENEWAL PILOT PROGRAM.
291. For purposes of this section, “nonprofit Iowa affiliate”
30means a nonprofit Iowa affiliate of a nonprofit international
31organization whose primary activity is the promotion of the
32construction, remodeling, or rehabilitation of one-family or
33two-family dwellings for use by low-income families.
342. a. A housing renewal program fund is created in the
35state treasury under the control of the Iowa finance authority.
-23-1The fund shall consist of moneys appropriated to or deposited
2in the fund. Moneys in the fund are appropriated to the
3authority to establish and administer a housing renewal pilot
4program.
5b. For the fiscal year beginning July 1, 2022, and ending
6June 30, 2023, there is appropriated from the general fund
7of the state to the Iowa finance authority one million five
8hundred thousand dollars for deposit in the housing renewal
9program fund.
10c. Notwithstanding section 12C.7, subsection 2, interest or
11earnings on moneys in the housing renewal program fund shall be
12credited to the fund. Payment of interest, recaptures of grant
13awards, and other repayments under the housing renewal pilot
14program shall be deposited in the fund.
153. a. The Iowa finance authority shall provide moneys from
16the housing renewal program fund to a nonprofit Iowa affiliate
17that shall use the moneys to award grants under the housing
18renewal pilot program to eligible participants in Mason City,
19Waterloo, Des Moines, the region twelve council of governments,
20and the southeast Iowa regional planning commission.
21b. Eligible participants under paragraph “a” shall use
22a grant awarded under the housing renewal pilot program only
23for purposes of the acquisition, rehabilitation, and resale of
24ownership units; the acquisition and demolition of blighted
25structures; and the redevelopment of ownership units.
264. Twenty-five percent of moneys appropriated to the
27housing renewal program fund shall be allocated to rural
28communities in the eighty-eight least populated counties in the
29state.
305. a. The nonprofit Iowa affiliate may partner with a city,
31a county, a consortium of local governments, or an organization
32exempt from taxation pursuant to section 501(c)(3) of the
33Internal Revenue Code; however, the nonprofit Iowa affiliate
34shall determine the geographic location of all projects for
35which a grant is awarded.
-24- 1b. The nonprofit Iowa affiliate shall not award a grantee
2more than one hundred thousand dollars per ownership unit. A
3grantee may use up to ten percent of a grant for administration
4expenses related to the grantee’s project.
5c. (1) A grantee shall have thirty-six months from the date
6a contract is executed between the nonprofit Iowa affiliate and
7the grantee for the grantee’s project. The grantee’s project
8shall be considered complete when all grant funds awarded to
9the grantee have been expended, and all ownership units that
10are covered by the contract are finished and available for
11sale.
12(2) If a grantee has no project activity within thirty-six
13months from the date a contract is executed between the
14nonprofit Iowa affiliate and the grantee, the grant award shall
15be returned to the Iowa finance authority for deposit in the
16housing renewal program fund.
17d. A grantee shall sell each completed ownership unit
18to a homebuyer whose income is under the one hundred twenty
19percent area median income and who must occupy the ownership
20unit as the homebuyer’s primary residence. The deed to the
21ownership unit must contain a restrictive resale requirement
22that prohibits the homebuyer or a subsequent owner from selling
23the ownership unit to a person with an income above the one
24hundred twenty percent area median income for five calendar
25years from the date the grantee sold the ownership unit to the
26first homebuyer whose income is under the one hundred twenty
27percent area median income.
286. A grantee may use income generated from the sale of an
29ownership unit only for the purpose of additional eligible
30expenses under the housing renewal pilot program.
317. The Iowa finance authority shall not use more than five
32percent of moneys allocated to the housing renewal program fund
33for administration and oversight of the housing renewal pilot
34program.
358. The Iowa finance authority shall adopt rules pursuant to
-25-1chapter 17A to administer this division.
29. The Iowa finance authority, in coordination with
3the nonprofit Iowa affiliate, shall submit a report to the
4general assembly on or before December 31, 2023, describing
5the community, economic, and financial impact of the housing
6renewal pilot program.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill is organized by divisions.
11Division I of the bill appropriates moneys for the fiscal
12year 2022-2023 from the general fund of the state to the
13department of cultural affairs, the economic development
14authority, the Iowa finance authority, the public employment
15relations board, the department of workforce development,
16Iowa state university of science and technology, the state
17university of Iowa, and the university of northern Iowa. The
18division appropriates moneys for fiscal year 2022-2023 from the
19general fund of the state to the economic development authority
20for support of the butchery innovation and revitalization
21program, for deposit in the community attraction and tourism
22fund, and for broadband forward and telecommuter forward
23certifications.
24The division appropriates moneys for the fiscal year
252022-2023 from the Iowa skilled worker and job creation fund
26created in Code section 8.75 to the economic development
27authority, the department of workforce development, and the
28state board of regents and institutions under the control of
29the board.
30For the fiscal year 2022-2023, the division limits standing
31appropriations established in the Code for the world food
32prize, certain operational support grants, community cultural
33grants, and regional tourism marketing.
34The division transfers $100,000 of the moneys collected
35by the insurance division in excess of the anticipated gross
-26-1revenues under Code section 505.7 to the economic development
2authority.
3The division appropriates moneys for the fiscal year
42022-2023 from the special employment security contingency fund
5to the department of workforce development.
6The division appropriates interest earned on the
7unemployment compensation reserve fund for the fiscal year
82022-2023 to the department of workforce development.
9Moneys credited to the state by the secretary of treasury
10of the United States pursuant to section 903 of the Social
11Security Act are appropriated to the department of workforce
12development.
13The auditor of state is requested to review the audit of the
14Iowa finance authority performed by the auditor hired by the
15authority.
16The division requires the economic development authority to
17submit an annual report to the general assembly by November 1,
182022, detailing all financial assistance awarded in the prior
19fiscal year.
20Division II of the bill appropriates moneys for fiscal year
212022-2023 from the general fund of the state to the economic
22development authority for support of the dairy processing
23and milk production innovation and revitalization program.
24The contingent effective date for the appropriation is the
25effective date of 2022 Iowa Acts, House File 2433, or successor
26legislation, if enacted.
27Division III reduces the tax credits allocated to the high
28quality jobs program from no more than $70 million to no more
29than $68 million for the fiscal year beginning July 1, 2022,
30and for each fiscal year thereafter.
31Division IV creates an employer child tax credit for tax
32years beginning on or after January 1, 2023.
33Division V creates a housing renewal program fund in the
34state treasury under the control of the Iowa finance authority.
35Moneys in the fund are appropriated to the authority to
-27-1establish and administer the housing renewal pilot program
2described in the division.
-28-ko/tm
2affairs, the economic development authority, the Iowa
3finance authority, the public employment relations board,
4the department of workforce development, and the state board
5of regents and certain regents institutions, providing for
6properly related matters, and including contingent effective
7date and applicability provisions.
8BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1DIVISION I
2FY 2022-2023 appropriations
3 Section 1. DEPARTMENT OF CULTURAL AFFAIRS.
41. There is appropriated from the general fund of the state
5to the department of cultural affairs for the fiscal year
6beginning July 1, 2022, and ending June 30, 2023, the following
7amounts, or so much thereof as is necessary, to be used for the
8purposes designated:
9a. ADMINISTRATION
10For salaries, support, maintenance, and miscellaneous
11purposes, and for not more than the following full-time
12equivalent positions for the department:
.................................................. $13168,637
............................................... FTEs1455.24
15The department of cultural affairs shall coordinate
16activities with the tourism office of the economic development
17authority to promote attendance at the state historical
18building and at the state’s historic sites.
19Full-time equivalent positions authorized under this
20paragraph are funded, in full or in part, using moneys
21appropriated under this paragraph and paragraphs “c” through
22“g”.
23b. COMMUNITY CULTURAL GRANTS
24For planning and programming for the community cultural
25grants program established under section 303.3:
.................................................. $26172,090
27c. HISTORICAL DIVISION
28For the support of the historical division:
.................................................. $293,142,351
30d. HISTORIC SITES
31For the administration and support of historic sites:
.................................................. $32426,398
33e. ARTS DIVISION
34For the support of the arts division:
.................................................. $351,017,188
-1- 1f. IOWA GREAT PLACES
2For the Iowa great places program established under section
3303.3C:
.................................................. $4450,000
5g. CULTURAL TRUST GRANTS
6For grant programs administered by the Iowa arts
7council including those programs supporting the long-term
8financial stability and sustainability of nonprofit cultural
9organizations:
.................................................. $10150,000
112. Notwithstanding section 8.33, moneys appropriated in
12this section that remain unencumbered or unobligated at the
13close of the fiscal year shall not revert but shall remain
14available for expenditure for the purposes designated until the
15close of the succeeding fiscal year.
16 Sec. 2. GOALS AND ACCOUNTABILITY — ECONOMIC DEVELOPMENT.
171. For the fiscal year beginning July 1, 2022, the goals
18for the economic development authority shall be to expand and
19stimulate the state economy, increase the wealth of Iowans, and
20increase the population of the state.
212. To achieve the goals in subsection 1, the economic
22development authority shall do all of the following for the
23fiscal year beginning July 1, 2022:
24a. Concentrate its efforts on programs and activities that
25result in commercially viable products and services.
26b. Adopt practices and services consistent with free
27market, private sector philosophies.
28c. Ensure economic growth and development throughout the
29state.
30d. Work with businesses and communities to continually
31improve the economic development climate along with the
32economic well-being and quality of life for Iowans.
33e. Coordinate with other state agencies to ensure that they
34are attentive to the needs of an entrepreneurial culture.
35f. Establish a strong and aggressive marketing image to
-2-1showcase Iowa’s workforce, existing industry, and potential.
2A priority shall be placed on recruiting new businesses,
3business expansion, and retaining existing Iowa businesses.
4Emphasis shall be placed on entrepreneurial development through
5helping entrepreneurs secure capital, and developing networks
6and a business climate conducive to entrepreneurs and small
7businesses.
8g. Encourage the development of communities and quality of
9life to foster economic growth.
10h. Prepare communities for future growth and development
11through development, expansion, and modernization of
12infrastructure.
13i. Develop public-private partnerships with Iowa businesses
14in the tourism industry, Iowa tour groups, Iowa tourism
15organizations, and political subdivisions in this state to
16assist in the development of advertising efforts.
17j. Develop, to the fullest extent possible, cooperative
18efforts for advertising with contributions from other sources.
19 Sec. 3. ECONOMIC DEVELOPMENT AUTHORITY.
201. APPROPRIATION
21a. There is appropriated from the general fund of the state
22to the economic development authority for the fiscal year
23beginning July 1, 2022, and ending June 30, 2023, the following
24amount, or so much thereof as is necessary, to be used for the
25purposes designated in this subsection, and for not more than
26the following full-time equivalent positions:
.................................................. $2713,318,553
............................................... FTEs28105.85
29b. (1) For salaries, support, miscellaneous purposes,
30programs, marketing, and the maintenance of an administration
31division, a business development division, a community
32development division, a small business development division,
33and other divisions the authority may organize.
34(2) The full-time equivalent positions authorized under
35this section are funded, in whole or in part, by the moneys
-3-1appropriated under this subsection or by other moneys received
2by the authority, including certain federal moneys.
3(3) For business development operations and programs,
4international trade, export assistance, workforce recruitment,
5and the partner state program.
6(4) For transfer to a fund created pursuant to section
715.313 for purposes of financing strategic infrastructure
8projects.
9(5) For community economic development programs, tourism
10operations, community assistance, plans for Iowa green corps
11and summer youth programs, the main street and rural main
12street programs, the school-to-career program, the community
13development block grant, and housing and shelter-related
14programs.
15(6) For achieving the goals and accountability, and
16fulfilling the requirements and duties required under this Act.
17c. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated in this
21subsection until the close of the succeeding fiscal year.
222. FINANCIAL ASSISTANCE RESTRICTIONS
23a. A business creating jobs through moneys appropriated in
24subsection 1 shall be subject to contract provisions requiring
25new and retained jobs to be filled by individuals who are
26citizens of the United States who reside within the United
27States, or any person authorized to work in the United States
28pursuant to federal law, including legal resident aliens
29residing in the United States.
30b. Any vendor who receives moneys appropriated in
31subsection 1 shall adhere to such contract provisions and
32provide periodic assurances as the state shall require that the
33jobs are filled solely by citizens of the United States who
34reside within the United States, or any person authorized to
35work in the United States, pursuant to federal law, including
-4-1legal resident aliens residing in the United States.
2c. A business that receives financial assistance from
3the authority from moneys appropriated in subsection 1 shall
4only employ individuals legally authorized to work in this
5state. In addition to all other applicable penalties provided
6by current law, all or a portion of the assistance received
7by a business which is found to knowingly employ individuals
8not legally authorized to work in this state is subject to
9recapture by the authority.
103. USES OF APPROPRIATIONS
11a. From the moneys appropriated in subsection 1, the
12authority may provide financial assistance in the form of a
13grant to a community economic development entity for conducting
14a local workforce recruitment effort designed to recruit former
15citizens of the state and former students at colleges and
16universities in the state to meet the needs of local employers.
17b. From the moneys appropriated in subsection 1, the
18authority may provide financial assistance to early stage
19industry companies being established by women entrepreneurs.
20c. From the moneys appropriated in subsection 1, the
21authority may provide financial assistance in the form of
22grants, loans, or forgivable loans for advanced research and
23commercialization projects involving value-added agriculture,
24advanced technology, or biotechnology.
25d. The authority shall not use any moneys appropriated in
26subsection 1 for purposes of providing financial assistance for
27the Iowa green streets pilot project or for any other program
28or project that involves the installation of geothermal systems
29for melting snow and ice from streets or sidewalks.
304.WORLD FOOD PRIZE
31In lieu of the standing appropriation in section 15.368,
32there is appropriated from the general fund of the state to the
33economic development authority for the fiscal year beginning
34July 1, 2022, and ending June 30, 2023, the following amount
35for the world food prize:
-5-.................................................. $1375,000
25. IOWA COMMISSION ON VOLUNTEER SERVICE
3a. There is appropriated from the general fund of the state
4to the economic development authority for the fiscal year
5beginning July 1, 2022, and ending June 30, 2023, the following
6amount for allocation to the Iowa commission on volunteer
7service for purposes of the Iowa state commission grant
8program, the Iowa’s promise and Iowa mentoring partnership
9programs, and for not more than the following full-time
10equivalent positions:
.................................................. $11168,201
............................................... FTEs1212.70
13Of the moneys appropriated in this subsection, the
14authority shall allocate $75,000 for purposes of the Iowa state
15commission grant program and $93,201 for purposes of the Iowa’s
16promise and Iowa mentoring partnership programs.
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
226. COUNCILS OF GOVERNMENTS — ASSISTANCE
23There is appropriated from the general fund of the state
24to the economic development authority for the fiscal year
25beginning July 1, 2022, and ending June 30, 2023, the following
26amount to be used for the purposes of providing financial
27assistance to Iowa’s councils of governments:
.................................................. $28350,000
297. FUTURE READY IOWA REGISTERED APPRENTICESHIP DEVELOPMENT
30PROGRAM
31a. There is appropriated from the general fund of the state
32to the economic development authority for the fiscal year
33beginning July 1, 2022, and ending June 30, 2023, the following
34amount to be used for the funding of the future ready Iowa
35registered apprenticeship development program under chapter
-6-115C, to encourage small to midsize businesses to start or grow
2registered apprenticeships:
.................................................. $3760,000
4b. Notwithstanding section 8.33, moneys appropriated in
5this subsection that remain unencumbered or unobligated at the
6close of the fiscal year shall not revert but shall remain
7available for expenditure for the purposes designated until the
8close of the succeeding fiscal year.
98. REGIONAL SPORTS AUTHORITY DISTRICTS
10a. There is appropriated from the general fund of the state
11to the economic development authority for the fiscal year
12beginning July 1, 2022, and ending June 30, 2023, the following
13amount to be distributed equally to regional sports authority
14districts certified by the authority pursuant to section
1515E.321:
.................................................. $16500,000
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
229. BUTCHERY INNOVATION AND REVITALIZATION PROGRAM
23There is appropriated from the general fund of the state
24to the economic development authority for the fiscal year
25beginning July 1, 2022, and ending June 30, 2023, the following
26amount, or so much thereof as is necessary, for the purpose
27designated:
28For support of the butchery innovation and revitalization
29program established in section 15E.370:
.................................................. $301,000,000
3110. COMMUNITY ATTRACTION AND TOURISM FUND
32There is appropriated from the general fund of the state
33to the economic development authority for the fiscal year
34beginning July 1, 2022, and ending June 30, 2023, the following
35amount, or so much thereof as is necessary, to be used for the
-7-1purpose designated:
2For deposit in the community attraction and tourism fund
3created in section 15F.204:
.................................................. $42,000,000
511. BROADBAND FORWARD AND TELECOMMUTER FORWARD
6CERTIFICATIONS
7There is appropriated from the general fund of the state
8to the economic development authority for the fiscal year
9beginning July 1, 2022, and ending June 30, 2023, the following
10amount, or so much thereof as is necessary, to be used for the
11purpose designated:
12For broadband forward and telecommuter forward
13certifications pursuant to section 15E.167:
.................................................. $14250,000
1512. SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS
16INTERNSHIPS
17a. There is appropriated from the Iowa skilled worker and
18job creation fund created in section 8.75 to the Iowa economic
19development authority for the fiscal year beginning July 1,
202022, and ending June 30, 2023, the following amount, or so
21much thereof as is necessary, to be used for the purposes
22designated:
23For the funding of internships for students studying in the
24fields of science, technology, engineering, and mathematics
25with eligible Iowa employers as provided in section 15.411,
26subsection 3, paragraph “c”:
.................................................. $271,000,000
28b. No more than 3 percent of the moneys appropriated in this
29subsection may be used by the authority for costs associated
30with administration of the internship program.
31c. Notwithstanding section 8.33, moneys appropriated in
32this subsection that remain unencumbered or unobligated at the
33close of the fiscal year shall not revert but shall remain
34available for expenditure for the purposes designated in
35subsequent fiscal years.
-8- 113. FUTURE READY IOWA — VOLUNTEER MENTORING PROGRAM
2a. There is appropriated from the Iowa skilled worker and
3job creation fund created in section 8.75 to the economic
4development authority for the fiscal year beginning July 1,
52022, and ending June 30, 2023, the following amount, or so
6much thereof as is necessary, to be used for the purposes
7designated:
8For allocation to the Iowa commission on volunteer services
9to be used for establishing a volunteer mentor program to
10support implementation of the future ready Iowa skilled
11workforce last-dollar scholarship program in section 261.131
12and the future ready Iowa skilled workforce grant program
13created in section 261.132, and for not more than the following
14full-time equivalent positions:
.................................................. $15400,000
............................................... FTEs161.15
17b. Notwithstanding section 8.33, moneys appropriated in
18this subsection that remain unencumbered or unobligated at the
19close of the fiscal year shall not revert but shall remain
20available for expenditure for the purposes designated until the
21close of the succeeding fiscal year.
2214. STEM BEST AND EMPOWER RURAL IOWA
23a. There is appropriated from the Iowa skilled worker and
24job creation fund created in section 8.75 to the economic
25development authority for the fiscal year beginning July 1,
262022, and ending June 30, 2023, the following amount, or so
27much thereof as is necessary, to be used for the purposes
28designated:
29STEM best:
.................................................. $30700,000
31Empower rural Iowa program:
.................................................. $32700,000
33b. Notwithstanding section 8.33, moneys appropriated in
34this subsection that remain unencumbered or unobligated at the
35close of the fiscal year shall not revert but shall remain
-9-1available for expenditure for the purposes designated until the
2close of the succeeding fiscal year.
3c. The authority shall adopt rules pursuant to chapter
417A to establish criteria for the distribution of the moneys
5appropriated in this subsection.
6 Sec. 4. LIMITATIONS OF STANDING APPROPRIATIONS — FY
72022-2023. Notwithstanding the standing appropriations
8in the following designated sections for the fiscal year
9beginning July 1, 2022, and ending June 30, 2023, the amounts
10appropriated from the general fund of the state pursuant to
11those sections for the following purposes shall not exceed the
12following amounts:
131. For operational support grants and community cultural
14grants under section 99F.11, subsection 4, paragraph “d”,
15subparagraph (1):
.................................................. $16448,403
172. For the purposes of regional tourism marketing under
18section 99F.11, subsection 4, paragraph “d”, subparagraph (2):
.................................................. $19900,000
20 Sec. 5. FINANCIAL ASSISTANCE REPORTING — ECONOMIC
21DEVELOPMENT AUTHORITY. The economic development authority
22shall submit an annual report to the general assembly no later
23than November 1, 2022, that details the amount of every direct
24loan, forgivable loan, tax credit, tax exemption, tax refund,
25grant, or any other financial assistance awarded to a person
26during the prior fiscal year by the authority under an economic
27development program administered by the authority. The report
28shall identify the county where the project associated with
29each such award is located.
30 Sec. 6. INSURANCE ECONOMIC DEVELOPMENT. From the
31moneys collected by the insurance division in excess of the
32anticipated gross revenues under section 505.7, subsection
333, during the fiscal year beginning July 1, 2022, $100,000
34shall be transferred to the economic development authority for
35insurance economic development and international insurance
-10-1economic development.
2 Sec. 7. IOWA FINANCE AUTHORITY.
31. There is appropriated from the general fund of the state
4to the Iowa finance authority for the fiscal year beginning
5July 1, 2022, and ending June 30, 2023, the following amount,
6or so much thereof as is necessary, to be used to provide
7reimbursement for rent expenses to eligible persons under
8the home and community-based services rent subsidy program
9established in section 16.55:
.................................................. $10658,000
112. Of the moneys appropriated in this section, not more than
12$35,000 may be used for administrative costs.
133. Notwithstanding section 8.33, moneys appropriated in
14this section that remain unencumbered or unobligated at the
15close of the fiscal year shall not revert but shall remain
16available for expenditure for the purposes designated until the
17close of the succeeding fiscal year.
18 Sec. 8. IOWA FINANCE AUTHORITY AUDIT. The auditor of state
19is requested to review the audit of the Iowa finance authority
20performed by the auditor hired by the authority.
21 Sec. 9. PUBLIC EMPLOYMENT RELATIONS BOARD.
221. There is appropriated from the general fund of the state
23to the public employment relations board for the fiscal year
24beginning July 1, 2022, and ending June 30, 2023, the following
25amount, or so much thereof as is necessary, to be used for the
26purposes designated:
27For salaries, support, maintenance, and miscellaneous
28purposes, and for not more than the following full-time
29equivalent positions:
.................................................. $301,492,452
............................................... FTEs3110.00
322. Of the moneys appropriated in this section, the board
33shall allocate $15,000 for maintaining an internet site that
34allows access to a searchable database of collective bargaining
35information.
-11-1 Sec. 10. DEPARTMENT OF WORKFORCE DEVELOPMENT. There
2is appropriated from the general fund of the state to the
3department of workforce development for the fiscal year
4beginning July 1, 2022, and ending June 30, 2023, the following
5amounts, or so much thereof as is necessary, to be used for the
6purposes designated:
71. DIVISION OF LABOR SERVICES
8a. For the division of labor services, including salaries,
9support, maintenance, and miscellaneous purposes, and for not
10more than the following full-time equivalent positions:
.................................................. $113,491,252
............................................... FTEs1258.46
13b. From the contractor registration fees, the division of
14labor services shall reimburse the department of inspections
15and appeals for all costs associated with hearings under
16chapter 91C, relating to contractor registration.
172. DIVISION OF WORKERS’ COMPENSATION
18a. For the division of workers’ compensation, including
19salaries, support, maintenance, and miscellaneous purposes, and
20for not more than the following full-time equivalent positions:
.................................................. $213,321,044
............................................... FTEs2226.15
23b. The division of workers’ compensation shall charge a
24$100 filing fee for workers’ compensation cases. The filing
25fee shall be paid by the petitioner of a claim. However,
26the fee can be taxed as a cost and paid by the losing party,
27except in cases where it would impose an undue hardship or be
28unjust under the circumstances. The moneys generated by the
29filing fee allowed under this paragraph are appropriated to the
30department of workforce development to be used for purposes of
31administering the division of workers’ compensation.
323. WORKFORCE DEVELOPMENT OPERATIONS
33a. For the operation of field offices, the workforce
34development board, and for not more than the following
35full-time equivalent positions:
-12-.................................................. $16,675,650
............................................... FTEs2188.63
3b. Of the moneys appropriated in paragraph “a”, the
4department shall allocate $150,000 to the state library for the
5purpose of licensing an online resource which prepares persons
6to succeed in the workplace through programs which improve job
7skills and vocational test-taking abilities.
84. OFFENDER REENTRY PROGRAM
9a. For the development and administration of an offender
10reentry program to provide offenders with employment skills,
11and for not more than the following full-time equivalent
12positions:
.................................................. $13387,158
............................................... FTEs145.00
15b. The department of workforce development shall partner
16with the department of corrections to provide staff within
17the correctional facilities resources to improve offenders’
18abilities to find and retain productive employment.
195. INTEGRATED INFORMATION FOR IOWA SYSTEM
20For the payment of services provided by the department of
21administrative services related to the integrated information
22for Iowa system:
.................................................. $23228,822
246. SUMMER YOUTH INTERN PILOT PROGRAM
25For the funding of a summer youth intern pilot program that
26will help young people at risk of not graduating from high
27school to explore and prepare for high-demand careers through
28summer work experience, including the development of soft
29skills:
.................................................. $30250,000
317. NONREVERSION
32Notwithstanding section 8.33, moneys appropriated in this
33section that remain unencumbered or unobligated at the close of
34the fiscal year shall not revert but shall remain available for
35expenditure for the purposes designated until the close of the
-13-1succeeding fiscal year.
2 Sec. 11. GENERAL FUND — EMPLOYEE MISCLASSIFICATION
3PROGRAM. There is appropriated from the general fund of the
4state to the department of workforce development for the fiscal
5year beginning July 1, 2022, and ending June 30, 2023, the
6following amount, or so much thereof as is necessary, to be
7used for the purposes designated:
8For enhancing efforts to investigate employers that
9misclassify workers, and for not more than the following
10full-time equivalent positions:
.................................................. $11379,631
............................................... FTEs123.15
13 Sec. 12. SPECIAL EMPLOYMENT SECURITY CONTINGENCY FUND.
141. There is appropriated from the special employment
15security contingency fund to the department of workforce
16development for the fiscal year beginning July 1, 2022, and
17ending June 30, 2023, the following amount, or so much thereof
18as is necessary, to be used for field offices:
.................................................. $192,416,084
202. Any remaining additional penalty and interest revenue
21collected by the department of workforce development is
22appropriated to the department for the fiscal year beginning
23July 1, 2022, and ending June 30, 2023, to accomplish the
24mission of the department.
25 Sec. 13. UNEMPLOYMENT COMPENSATION RESERVE FUND —
26FIELD OFFICES. Notwithstanding section 96.9, subsection 8,
27paragraph “e”, there is appropriated from interest earned on
28the unemployment compensation reserve fund to the department
29of workforce development for the fiscal year beginning July
301, 2022, and ending June 30, 2023, the following amount, or
31so much thereof as is necessary, to be used for the purposes
32designated:
33For the operation of field offices:
.................................................. $342,200,000
35 Sec. 14. VIRTUAL ACCESS WORKFORCE DEVELOPMENT OFFICES. The
-14-1department of workforce development shall require a unique
2identification login for all users of workforce development
3centers operated through electronic means.
4 Sec. 15. UNEMPLOYMENT COMPENSATION PROGRAM. Notwithstanding
5section 96.9, subsection 4, paragraph “a”, moneys credited to
6the state by the secretary of the treasury of the United
7States pursuant to section 903 of the Social Security
8Act are appropriated to the department of workforce
9development and shall be used by the department for the
10administration of the unemployment compensation program only.
11This appropriation shall not apply to any fiscal year
12beginning after December 31, 2022.
13 Sec. 16. IOWA SKILLED WORKER AND JOB CREATION FUND.
141. There is appropriated from the Iowa skilled worker and
15job creation fund created in section 8.75 to the following
16departments, agencies, and institutions for the fiscal year
17beginning July 1, 2022, and ending June 30, 2023, the following
18amounts, or so much thereof as is necessary, to be used for the
19purposes designated:
20a. ECONOMIC DEVELOPMENT AUTHORITY
21(1) For the purposes of providing assistance as described in
22section 15.335B for the high quality jobs program:
.................................................. $2311,700,000
24From the moneys appropriated in this subparagraph, the
25economic development authority may use not more than $1,000,000
26for purposes of providing infrastructure grants to main street
27communities under the main street Iowa program and may allocate
28not more than $300,000 for the purposes of supporting statewide
29worker education and quality preapprenticeship programs.
30(2) As a condition of receiving moneys appropriated in
31this lettered paragraph “a”, an entity shall testify upon the
32request of the joint appropriations subcommittee on economic
33development regarding the expenditure of such moneys.
34b. STATE BOARD OF REGENTS AND REGENTS INSTITUTIONS
35(1) STATE BOARD OF REGENTS. For capacity building
-15-1infrastructure in areas related to technology
2commercialization, marketing and business development
3efforts in areas related to technology commercialization,
4entrepreneurship, and business growth, and infrastructure
5projects and programs needed to assist in implementation of
6activities under chapter 262B:
.................................................. $73,000,000
8(a) Of the moneys appropriated pursuant to this
9subparagraph (1), 35 percent shall be allocated for Iowa state
10university of science and technology, 35 percent shall be
11allocated for the state university of Iowa, and 30 percent
12shall be allocated for the university of northern Iowa.
13(b) The institutions shall provide a one-to-one match
14of additional moneys for the activities funded with moneys
15appropriated under this subparagraph (1).
16(c) The state board of regents shall submit a report by
17January 15, 2023, to the governor and the general assembly
18regarding the activities, projects, and programs funded with
19moneys appropriated under this subparagraph (1). The report
20shall be provided in an electronic format and shall include a
21list of metrics and criteria mutually agreed to in advance by
22the board of regents and the economic development authority.
23The metrics and criteria shall allow the governor’s office and
24the general assembly to quantify and evaluate the progress
25of the board of regents institutions with regard to their
26activities, projects, and programs in the areas of technology
27commercialization, entrepreneurship, regional development, and
28market research.
29(2) IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY. For
30small business development centers, the research park, and the
31center for industrial research and service, and for not more
32than the following full-time equivalent positions:
.................................................. $332,424,302
............................................... FTEs3450.95
35(a) Of the moneys appropriated in this subparagraph (2),
-16-1Iowa state university of science and technology shall allocate
2at least $735,728 for purposes of funding small business
3development centers. Iowa state university of science and
4technology may allocate the appropriated moneys to the various
5small business development centers in any manner necessary to
6achieve the purposes of this subparagraph.
7(b) Iowa state university of science and technology shall
8do all of the following:
9(i) Direct expenditures for research toward projects that
10will provide economic stimulus for Iowa.
11(ii) Provide emphasis to providing services to Iowa-based
12companies.
13(c) It is the intent of the general assembly that the
14industrial incentive program focus on Iowa industrial sectors
15and seek contributions and in-kind donations from businesses,
16industrial foundations, and trade associations, and that moneys
17for the center for industrial research and service industrial
18incentive program shall be allocated only for projects which
19are matched by private sector moneys for directed contract
20research or for nondirected research. The match required of
21small businesses as defined in section 15.102 for directed
22contract research or for nondirected research shall be $1
23for each $3 of state funds. The match required for other
24businesses for directed contract research or for nondirected
25research shall be $1 for each $1 of state funds. The match
26required of industrial foundations or trade associations shall
27be $1 for each $1 of state funds.
28(d) Iowa state university of science and technology shall
29report annually to the general assembly the total amount of
30private contributions, the proportion of contributions from
31small businesses and other businesses, and the proportion for
32directed contract research and nondirected research of benefit
33to Iowa businesses and industrial sectors.
34(3) STATE UNIVERSITY OF IOWA. For the state university of
35Iowa research park and for university of Iowa pharmaceuticals
-17-1located at the research park, including salaries, support,
2maintenance, equipment, and miscellaneous purposes, and for not
3more than the following full-time equivalent positions:
.................................................. $4209,279
............................................... FTEs56.00
6The state university of Iowa shall do all of the following:
7(a) Direct expenditures for research toward projects that
8will provide economic stimulus for Iowa.
9(b) Provide emphasis to providing services to Iowa-based
10companies.
11(4) STATE UNIVERSITY OF IOWA. For the purpose of
12implementing the entrepreneurship and economic growth
13initiative, and for not more than the following full-time
14equivalent positions:
.................................................. $152,000,000
............................................... FTEs168.00
17(5) UNIVERSITY OF NORTHERN IOWA. For the metal casting
18center, the center for business growth and innovation, and the
19institute for decision making, including salaries, support,
20maintenance, and miscellaneous purposes, and for not more than
21the following full-time equivalent positions:
.................................................. $221,066,419
............................................... FTEs2310.00
24(a) Of the moneys appropriated in this subparagraph,
25the university of northern Iowa shall allocate at least
26$617,638 for purposes of support of entrepreneurs through the
27university’s center for business growth and innovation and
28advance Iowa program.
29(b) The university of northern Iowa shall do all of the
30following:
31(i) Direct expenditures for research toward projects that
32will provide economic stimulus for Iowa.
33(ii) Provide emphasis to providing services to Iowa-based
34companies.
35(6) As a condition of receiving moneys appropriated in
-18-1this lettered paragraph “b”, an entity shall testify upon the
2request of the joint appropriations subcommittee on economic
3development regarding the expenditure of such moneys.
4c. DEPARTMENT OF WORKFORCE DEVELOPMENT
5To develop a long-term sustained program to train unemployed
6and underemployed central Iowans with skills necessary to
7advance to higher-paying jobs with full benefits:
.................................................. $8100,000
9(1) The department of workforce development shall begin
10a request for proposals process, issued for purposes of this
11lettered paragraph “c”, no later than September 1, 2022.
12(2) As a condition of receiving moneys appropriated under
13this lettered paragraph “c”, an entity shall testify upon the
14request of the joint appropriations subcommittee on economic
15development regarding the expenditure of such moneys.
16d. DEPARTMENT OF WORKFORCE DEVELOPMENT
17For the funding of a future ready Iowa coordinator in the
18department, and for not more than the following full-time
19equivalent positions:
.................................................. $20150,000
............................................... FTEs211.00
222. Notwithstanding section 8.33, moneys appropriated in
23this section that remain unencumbered or unobligated at the
24close of the fiscal year shall not revert but shall remain
25available for expenditure for the purposes designated until the
26close of the succeeding fiscal year.
27 Sec. 17. GENERAL FUND — CERTAIN REGENTS INSTITUTIONS.
281. There is appropriated from the general fund of the state
29to the following institutions for the fiscal year beginning
30July 1, 2022, and ending June 30, 2023, the following amounts,
31or so much thereof as is necessary, to be used for the purposes
32designated:
33a. IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
34In cooperation with the Iowa economic development authority,
35for support of a biosciences innovation ecosystem, to
-19-1strengthen Iowa’s leadership positions in the area of bio-based
2chemicals, digital agriculture, vaccines, and medical devices,
3including salaries, support, maintenance, and miscellaneous
4purposes, and for not more than the following full-time
5equivalent positions:
.................................................. $63,000,000
............................................... FTEs710.01
8b. STATE UNIVERSITY OF IOWA
9In cooperation with the Iowa economic development authority,
10for support of a biosciences innovation ecosystem, to
11strengthen Iowa’s leadership positions in the area of bio-based
12chemicals, digital agriculture, vaccines, and medical devices,
13including salaries, support, maintenance, and miscellaneous
14purposes:
.................................................. $151,000,000
............................................... FTEs164.35
17c. UNIVERSITY OF NORTHERN IOWA
18For equipment and technology to expand the university’s
19additive manufacturing capabilities related to investment
20castings technology and industry support, including salaries,
21support, maintenance, and miscellaneous purposes, and for not
22more than the following full-time equivalent positions:
.................................................. $23394,321
............................................... FTEs242.73
25The university of northern Iowa shall make a good-faith
26effort to coordinate with private entities to seek moneys to
27supplement this appropriation to support the expansion of the
28university’s additive manufacturing capabilities.
292. Notwithstanding section 8.33, moneys appropriated in
30subsection 1, paragraphs “a” and “b”, that remain unencumbered
31or unobligated at the close of the fiscal year shall not revert
32but shall remain available for expenditure for the purposes
33designated until the close of the succeeding fiscal year.
34DIVISION II
35FY 2022-2023 CONTINGENT APPROPRIATION
-20-1 Sec. 18. ECONOMIC DEVELOPMENT AUTHORITY.
21. There is appropriated from the general fund of the state
3to the economic development authority for the fiscal year
4beginning July 1, 2022, and ending June 30, 2023, the following
5amount, or so much thereof as is necessary, for the purpose
6designated:
7For support of the dairy processing and milk production
8innovation and revitalization program:
.................................................. $91,000,000
102. Notwithstanding section 8.33, moneys appropriated in
11this section which remain unencumbered or unobligated at the
12end of the fiscal year shall not revert but shall remain
13available for expenditure for the purposes designated until the
14close of the succeeding fiscal year.
15 Sec. 19. CONTINGENT EFFECTIVE DATE. The following takes
16effect on the effective date of 2022 Iowa Acts, House File
172433, or successor legislation, if enacted:
18The section of this division of this Act appropriating
19moneys to the economic development authority for purposes
20of a dairy processing and milk production innovation and
21revitalization program.
22DIVISION III
23HIGH QUALITY JOBS TAX CREDITS
24 Sec. 20. Section 15.119, subsection 2, paragraph a,
25subparagraph (2), Code 2022, is amended to read as follows:
26(2) In allocating tax credits pursuant to this subsection
27for the fiscal year beginning July 1, 2021 2022, and for each
28fiscal year thereafter, the authority shall not allocate more
29than seventy sixty-eight million dollars for purposes of this
30paragraph.
31DIVISION IV
32EMPLOYER CHILD CARE TAX CREDIT
33 Sec. 21. NEW SECTION. 237A.31 Employer child care tax
34credit.
351. The taxes imposed under chapter 422, subchapter II or
-21-1III, the franchise tax imposed under chapter 422, subchapter
2V, the gross premiums tax under chapter 432, or the moneys and
3credits tax imposed under section 533.329 shall be reduced
4by an employer child care tax credit equal to the amount of
5the federal employer-provided child care tax credit provided
6in section 45F of the Internal Revenue Code the taxpayer was
7eligible for in the same tax year.
82. Any credit in excess of the tax liability is not
9refundable but the excess for the tax year may be credited
10to the tax liability for the following five years or until
11depleted, whichever is earlier.
123. a. The aggregate amount of tax credits authorized
13pursuant to this section shall not exceed an aggregate limit of
14two million dollars annually.
15b. To receive a tax credit, a taxpayer must submit an
16application to the economic development authority in the form
17and manner prescribed by the authority by rule. The economic
18development authority shall issue certificates under this
19section on a first-come, first-served basis, which certificates
20may be redeemed for tax credits. The economic development
21authority shall issue such certificates so that not more than
22the amount authorized for such tax credits under paragraph “a”
23may be claimed.
244. The department of revenue, in consultation with the
25economic development authority, shall adopt rules pursuant to
26chapter 17A to administer this section.
27 Sec. 22. NEW SECTION. 422.12O Employer child care tax
28credit.
291. The taxes imposed under this subchapter, less the credits
30allowed under section 422.12, shall be reduced by an employer
31child care tax credit allowed pursuant to section 237A.31.
322. An individual may claim the tax credit allowed a
33partnership, S corporation, limited liability company, estate,
34or trust electing to have the income taxed directly to the
35individual. The amount claimed by the individual shall be
-22-1based upon the pro rata share of the individual’s earnings of a
2partnership, S corporation, limited liability company, estate,
3or trust.
4 Sec. 23. Section 422.33, Code 2022, is amended by adding the
5following new subsection:
6 NEW SUBSECTION. 32. The taxes imposed under this subchapter
7shall be reduced by an employer child care tax credit allowed
8pursuant to section 237A.31.
9 Sec. 24. Section 422.60, Code 2022, is amended by adding the
10following new subsection:
11 NEW SUBSECTION. 15. The taxes imposed under this division
12shall be reduced by an employer child care tax credit allowed
13pursuant to section 237A.31.
14 Sec. 25. NEW SECTION. 432.12O Employer child care tax
15credit.
16The taxes imposed under this chapter shall be reduced by
17an employer child care tax credit allowed pursuant to section
18237A.31.
19 Sec. 26. Section 533.329, subsection 2, Code 2022, is
20amended by adding the following new paragraph:
21 NEW PARAGRAPH. m. The moneys and credits tax imposed under
22this section shall be reduced by an employer child care tax
23credit allowed pursuant to section 237A.31.
24 Sec. 27. APPLICABILITY. This division of this Act applies
25to tax years beginning on or after January 1, 2023.
26DIVISION V
27HOUSING RENEWAL PILOT PROGRAM
28 Sec. 28. HOUSING RENEWAL PILOT PROGRAM.
291. For purposes of this section, “nonprofit Iowa affiliate”
30means a nonprofit Iowa affiliate of a nonprofit international
31organization whose primary activity is the promotion of the
32construction, remodeling, or rehabilitation of one-family or
33two-family dwellings for use by low-income families.
342. a. A housing renewal program fund is created in the
35state treasury under the control of the Iowa finance authority.
-23-1The fund shall consist of moneys appropriated to or deposited
2in the fund. Moneys in the fund are appropriated to the
3authority to establish and administer a housing renewal pilot
4program.
5b. For the fiscal year beginning July 1, 2022, and ending
6June 30, 2023, there is appropriated from the general fund
7of the state to the Iowa finance authority one million five
8hundred thousand dollars for deposit in the housing renewal
9program fund.
10c. Notwithstanding section 12C.7, subsection 2, interest or
11earnings on moneys in the housing renewal program fund shall be
12credited to the fund. Payment of interest, recaptures of grant
13awards, and other repayments under the housing renewal pilot
14program shall be deposited in the fund.
153. a. The Iowa finance authority shall provide moneys from
16the housing renewal program fund to a nonprofit Iowa affiliate
17that shall use the moneys to award grants under the housing
18renewal pilot program to eligible participants in Mason City,
19Waterloo, Des Moines, the region twelve council of governments,
20and the southeast Iowa regional planning commission.
21b. Eligible participants under paragraph “a” shall use
22a grant awarded under the housing renewal pilot program only
23for purposes of the acquisition, rehabilitation, and resale of
24ownership units; the acquisition and demolition of blighted
25structures; and the redevelopment of ownership units.
264. Twenty-five percent of moneys appropriated to the
27housing renewal program fund shall be allocated to rural
28communities in the eighty-eight least populated counties in the
29state.
305. a. The nonprofit Iowa affiliate may partner with a city,
31a county, a consortium of local governments, or an organization
32exempt from taxation pursuant to section 501(c)(3) of the
33Internal Revenue Code; however, the nonprofit Iowa affiliate
34shall determine the geographic location of all projects for
35which a grant is awarded.
-24- 1b. The nonprofit Iowa affiliate shall not award a grantee
2more than one hundred thousand dollars per ownership unit. A
3grantee may use up to ten percent of a grant for administration
4expenses related to the grantee’s project.
5c. (1) A grantee shall have thirty-six months from the date
6a contract is executed between the nonprofit Iowa affiliate and
7the grantee for the grantee’s project. The grantee’s project
8shall be considered complete when all grant funds awarded to
9the grantee have been expended, and all ownership units that
10are covered by the contract are finished and available for
11sale.
12(2) If a grantee has no project activity within thirty-six
13months from the date a contract is executed between the
14nonprofit Iowa affiliate and the grantee, the grant award shall
15be returned to the Iowa finance authority for deposit in the
16housing renewal program fund.
17d. A grantee shall sell each completed ownership unit
18to a homebuyer whose income is under the one hundred twenty
19percent area median income and who must occupy the ownership
20unit as the homebuyer’s primary residence. The deed to the
21ownership unit must contain a restrictive resale requirement
22that prohibits the homebuyer or a subsequent owner from selling
23the ownership unit to a person with an income above the one
24hundred twenty percent area median income for five calendar
25years from the date the grantee sold the ownership unit to the
26first homebuyer whose income is under the one hundred twenty
27percent area median income.
286. A grantee may use income generated from the sale of an
29ownership unit only for the purpose of additional eligible
30expenses under the housing renewal pilot program.
317. The Iowa finance authority shall not use more than five
32percent of moneys allocated to the housing renewal program fund
33for administration and oversight of the housing renewal pilot
34program.
358. The Iowa finance authority shall adopt rules pursuant to
-25-1chapter 17A to administer this division.
29. The Iowa finance authority, in coordination with
3the nonprofit Iowa affiliate, shall submit a report to the
4general assembly on or before December 31, 2023, describing
5the community, economic, and financial impact of the housing
6renewal pilot program.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill is organized by divisions.
11Division I of the bill appropriates moneys for the fiscal
12year 2022-2023 from the general fund of the state to the
13department of cultural affairs, the economic development
14authority, the Iowa finance authority, the public employment
15relations board, the department of workforce development,
16Iowa state university of science and technology, the state
17university of Iowa, and the university of northern Iowa. The
18division appropriates moneys for fiscal year 2022-2023 from the
19general fund of the state to the economic development authority
20for support of the butchery innovation and revitalization
21program, for deposit in the community attraction and tourism
22fund, and for broadband forward and telecommuter forward
23certifications.
24The division appropriates moneys for the fiscal year
252022-2023 from the Iowa skilled worker and job creation fund
26created in Code section 8.75 to the economic development
27authority, the department of workforce development, and the
28state board of regents and institutions under the control of
29the board.
30For the fiscal year 2022-2023, the division limits standing
31appropriations established in the Code for the world food
32prize, certain operational support grants, community cultural
33grants, and regional tourism marketing.
34The division transfers $100,000 of the moneys collected
35by the insurance division in excess of the anticipated gross
-26-1revenues under Code section 505.7 to the economic development
2authority.
3The division appropriates moneys for the fiscal year
42022-2023 from the special employment security contingency fund
5to the department of workforce development.
6The division appropriates interest earned on the
7unemployment compensation reserve fund for the fiscal year
82022-2023 to the department of workforce development.
9Moneys credited to the state by the secretary of treasury
10of the United States pursuant to section 903 of the Social
11Security Act are appropriated to the department of workforce
12development.
13The auditor of state is requested to review the audit of the
14Iowa finance authority performed by the auditor hired by the
15authority.
16The division requires the economic development authority to
17submit an annual report to the general assembly by November 1,
182022, detailing all financial assistance awarded in the prior
19fiscal year.
20Division II of the bill appropriates moneys for fiscal year
212022-2023 from the general fund of the state to the economic
22development authority for support of the dairy processing
23and milk production innovation and revitalization program.
24The contingent effective date for the appropriation is the
25effective date of 2022 Iowa Acts, House File 2433, or successor
26legislation, if enacted.
27Division III reduces the tax credits allocated to the high
28quality jobs program from no more than $70 million to no more
29than $68 million for the fiscal year beginning July 1, 2022,
30and for each fiscal year thereafter.
31Division IV creates an employer child tax credit for tax
32years beginning on or after January 1, 2023.
33Division V creates a housing renewal program fund in the
34state treasury under the control of the Iowa finance authority.
35Moneys in the fund are appropriated to the authority to
-27-1establish and administer the housing renewal pilot program
2described in the division.
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