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Senate File 272 - IntroducedA Bill ForAn Act 1authorizing length of service award programs for
2volunteer fire fighters, volunteer emergency medical
3care providers, and reserve peace officers, and making
4appropriations.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 99G.39, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 5A. One million dollars in lottery revenues
4shall be transferred each fiscal year to the length of service
5award program grant fund created in section 100B.52 prior to
6deposit of the lottery revenues in the general fund pursuant
7to section 99G.40.
8 Sec. 2. NEW SECTION. 100B.51 Length of service award
9programs — authorization.
10The governing body of a municipality, as defined in section
11100B.21, is authorized to establish a length of service award
12program for volunteer fire fighters as defined in section
1385.61, emergency medical care providers as defined in section
14147A.1 who are volunteers, and reserve peace officers as
15defined in section 80D.1A. The program shall provide length
16of service awards, as described in section 457(e)(11) of the
17Internal Revenue Code, to volunteer fire fighters, volunteer
18emergency medical care providers, and reserve peace officers
19serving a municipality that elects to establish a program. The
20program shall be designed to treat awards from the program as
21a tax-deferred benefit under the Internal Revenue Code. The
22governing body of the municipality shall, in consultation with
23the chief or other person in command of the fire department
24and police department serving the municipality, as applicable,
25adopt guidelines providing for eligibility requirements for
26participation by volunteer fire fighters, volunteer emergency
27medical care providers, and reserve peace officers, minimum
28vesting requirements, distribution requirements, and such other
29guidelines as deemed necessary to operate the program.
30 Sec. 3. NEW SECTION. 100B.52 Length of service award
31program grant fund — appropriation.
321. A length of service award program grant fund is created
33in the state treasury under the control of the department of
34revenue. The fund shall consist of all moneys appropriated to
35the fund.
-1- 12. Moneys in the length of service award program grant fund
2are appropriated to the department of revenue for the purpose
3of providing grants to municipalities that have established
4a length of service award program as described in section
5100B.51 to provide contributions to the program on behalf
6of participants in the program. The department of revenue
7shall adopt rules pursuant to chapter 17A establishing a grant
8application process. The grant process shall provide for up
9to a dollar-for-dollar funding match from a municipality that
10has established a length of service award program. The grant
11process shall allow a municipality to use moneys received to
12fund the program from gifts, devises, bequests, or any other
13source for purposes of providing the funding match required by
14this subsection.
153. Notwithstanding section 12C.7, subsection 2, interest or
16earnings on moneys deposited in the fund shall be credited to
17the fund. Notwithstanding section 8.33, moneys credited to the
18fund shall not revert at the close of a fiscal year.
19EXPLANATION
20The inclusion of this explanation does not constitute agreement with
21the explanation’s substance by the members of the general assembly.
22This bill authorizes a municipality, defined as a city,
23county, township, benefited fire district, or agency authorized
24by law to provide emergency response services, to establish
25a length of service award program as described in section
26457(e)(11) of the Internal Revenue Code for volunteer fire
27fighters, volunteer emergency medical care providers, and
28reserve peace officers. The bill provides that the governing
29body of a municipality that establishes a program shall, in
30consultation with the chief or other person in command of the
31fire department and police department serving the municipality,
32as applicable, adopt guidelines providing for eligibility
33requirements for participation by volunteer fire fighters,
34volunteer emergency medical care providers, and reserve
35peace officers, minimum vesting requirements, distribution
-2-1requirements, and such other guidelines as deemed necessary to
2operate the program.
3The bill also establishes a length of service award program
4grant fund under the control of the department of revenue.
5Each fiscal year, $1 million in lottery revenues shall be
6transferred to the fund prior to deposit of lottery revenues
7in the general fund of the state. Moneys in the fund are
8appropriated to the department for grants to municipalities
9that have established a length of service award program to
10provide contributions to the program on behalf of participants.
11The bill requires the department to adopt rules establishing
12a grant application process that shall provide for up to a
13dollar-for-dollar funding match from a municipality that has
14established a length of service award program. The bill also
15requires the grant process to allow a municipality to use
16moneys received from any source for purposes of providing the
17funding match required by the bill.
-3-ec/ns
2volunteer fire fighters, volunteer emergency medical
3care providers, and reserve peace officers, and making
4appropriations.
5BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 99G.39, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 5A. One million dollars in lottery revenues
4shall be transferred each fiscal year to the length of service
5award program grant fund created in section 100B.52 prior to
6deposit of the lottery revenues in the general fund pursuant
7to section 99G.40.
8 Sec. 2. NEW SECTION. 100B.51 Length of service award
9programs — authorization.
10The governing body of a municipality, as defined in section
11100B.21, is authorized to establish a length of service award
12program for volunteer fire fighters as defined in section
1385.61, emergency medical care providers as defined in section
14147A.1 who are volunteers, and reserve peace officers as
15defined in section 80D.1A. The program shall provide length
16of service awards, as described in section 457(e)(11) of the
17Internal Revenue Code, to volunteer fire fighters, volunteer
18emergency medical care providers, and reserve peace officers
19serving a municipality that elects to establish a program. The
20program shall be designed to treat awards from the program as
21a tax-deferred benefit under the Internal Revenue Code. The
22governing body of the municipality shall, in consultation with
23the chief or other person in command of the fire department
24and police department serving the municipality, as applicable,
25adopt guidelines providing for eligibility requirements for
26participation by volunteer fire fighters, volunteer emergency
27medical care providers, and reserve peace officers, minimum
28vesting requirements, distribution requirements, and such other
29guidelines as deemed necessary to operate the program.
30 Sec. 3. NEW SECTION. 100B.52 Length of service award
31program grant fund — appropriation.
321. A length of service award program grant fund is created
33in the state treasury under the control of the department of
34revenue. The fund shall consist of all moneys appropriated to
35the fund.
-1- 12. Moneys in the length of service award program grant fund
2are appropriated to the department of revenue for the purpose
3of providing grants to municipalities that have established
4a length of service award program as described in section
5100B.51 to provide contributions to the program on behalf
6of participants in the program. The department of revenue
7shall adopt rules pursuant to chapter 17A establishing a grant
8application process. The grant process shall provide for up
9to a dollar-for-dollar funding match from a municipality that
10has established a length of service award program. The grant
11process shall allow a municipality to use moneys received to
12fund the program from gifts, devises, bequests, or any other
13source for purposes of providing the funding match required by
14this subsection.
153. Notwithstanding section 12C.7, subsection 2, interest or
16earnings on moneys deposited in the fund shall be credited to
17the fund. Notwithstanding section 8.33, moneys credited to the
18fund shall not revert at the close of a fiscal year.
19EXPLANATION
20The inclusion of this explanation does not constitute agreement with
21the explanation’s substance by the members of the general assembly.
22This bill authorizes a municipality, defined as a city,
23county, township, benefited fire district, or agency authorized
24by law to provide emergency response services, to establish
25a length of service award program as described in section
26457(e)(11) of the Internal Revenue Code for volunteer fire
27fighters, volunteer emergency medical care providers, and
28reserve peace officers. The bill provides that the governing
29body of a municipality that establishes a program shall, in
30consultation with the chief or other person in command of the
31fire department and police department serving the municipality,
32as applicable, adopt guidelines providing for eligibility
33requirements for participation by volunteer fire fighters,
34volunteer emergency medical care providers, and reserve
35peace officers, minimum vesting requirements, distribution
-2-1requirements, and such other guidelines as deemed necessary to
2operate the program.
3The bill also establishes a length of service award program
4grant fund under the control of the department of revenue.
5Each fiscal year, $1 million in lottery revenues shall be
6transferred to the fund prior to deposit of lottery revenues
7in the general fund of the state. Moneys in the fund are
8appropriated to the department for grants to municipalities
9that have established a length of service award program to
10provide contributions to the program on behalf of participants.
11The bill requires the department to adopt rules establishing
12a grant application process that shall provide for up to a
13dollar-for-dollar funding match from a municipality that has
14established a length of service award program. The bill also
15requires the grant process to allow a municipality to use
16moneys received from any source for purposes of providing the
17funding match required by the bill.
-3-ec/ns