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House Joint Resolution 5 - IntroducedA Bill ForA Joint Resolution 1proposing an amendment to the Constitution
2of the State of Iowa relating to the funding of the natural
3resources and outdoor recreation trust fund.
4BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. The following amendment to the Constitution of
2the State of Iowa is proposed:
3Section 10 of Article VII of the Constitution of the State of
4Iowa is amended to read as follows:
5Natural resources. SEC. 10. A natural resources and outdoor
6recreation trust fund is created within the treasury for the
7purposes of protecting and enhancing water quality and natural
8areas in this state including parks, trails, and fish and
9wildlife habitat, and conserving agricultural soils in this
10state. Moneys in the fund shall be exclusively appropriated by
11law for these purposes.
12The general assembly shall provide by law for the
13implementation of this section, including by providing for the
14administration of the fund and at least annual audits of the
15fund.
16Except as otherwise provided in this section, the amount
17generated by a sales tax rate of three-eighths of one percent
18as may be imposed upon the retail sales price of tangible
19personal property and the furnishing of enumerated services
20sold in this state.
21No revenue shall be credited to the fund until the tax
22rate for the sales tax imposed upon the retail sales price of
23tangible personal property and the furnishing of enumerated
24services sold in this state in effect on the effective date of
25this section is increased. After such an increased tax rate
26becomes effective, an amount equal to the amount generated by
27the increase in the tax rate shall be annually credited to the
28fund, not to exceed an amount equal to the amount generated
29by a tax rate of three-eighths of one percent imposed upon
30the retail sales price of tangible personal property and the
31furnishing of enumerated services sold in this state.
32The fund shall be annually credited with an amount equal to
33three-fortieths of the tax revenues generated and collected
34from the tax imposed by the state upon the retail sales price
35of tangible personal property and the furnishing of enumerated
-1-1services sold in this state that remain after any transfers
2of such tax revenues required by law of this state in effect
3on the date of ratification of this amendment to local school
4districts to be used solely for school infrastructure purposes
5or school district property tax relief.
6 Sec. 2.REFERRAL AND PUBLICATION. The foregoing proposed
7amendment to the Constitution of the State of Iowa is referred
8to the general assembly to be chosen at the next general
9election for members of the general assembly, and the secretary
10of state is directed to cause the proposed amendment to be
11published for three consecutive months previous to the date of
12that election as provided by law.
13EXPLANATION
14The inclusion of this explanation does not constitute agreement with
15the explanation’s substance by the members of the general assembly.
16This joint resolution proposes an amendment to the
17Constitution of the State of Iowa relating to the funding of
18the natural resources and outdoor recreation trust fund.
19A previous amendment to the Iowa Constitution ratified on
20November 2, 2010, created the natural resources and outdoor
21recreation trust fund (fund) and dedicated a portion of
22state tax revenues to the fund for the purposes of protecting
23and enhancing water quality and natural areas in the state
24including parks, trails, and fish and wildlife habitat, and
25conserving agricultural soils in the state. Pursuant to the
26constitutional amendment, the amount credited to the fund
27will be equal to the amount generated by an increase in the
28state sales tax rate occurring after the effective date of the
29constitutional amendment, but shall not exceed the amount that
30a state sales tax rate of 0.375 percent would generate. The
31state sales tax rate has not been increased since the effective
32date of the constitutional amendment, so no amounts have been
33credited to the fund.
34The joint resolution would strike the language dedicating
35to the fund a portion of the state tax revenues generated by
-2-1an increase in the state sales tax rate and replace it with
2the requirement that the fund be credited with 3/40 of the
3state sales tax revenues that remain after any transfers of
4such state tax revenues required by law of this state in effect
5on the date of ratification of the amendment to local school
6districts to be used solely for school infrastructure purposes
7or school district property tax relief. In other words, 3/40
8of the state sales tax revenues remaining after the transfers
9required to be made to the secure an advanced vision for
10education (SAVE) fund under Code chapter 423F (statewide school
11infrastructure funding), shall be credited to the fund.
12The joint resolution, if adopted, would be published and
13then referred to the next general assembly (Eighty-eighth)
14for adoption a second time, before being submitted to the
15electorate for ratification.
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2of the State of Iowa relating to the funding of the natural
3resources and outdoor recreation trust fund.
4BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. The following amendment to the Constitution of
2the State of Iowa is proposed:
3Section 10 of Article VII of the Constitution of the State of
4Iowa is amended to read as follows:
5Natural resources. SEC. 10. A natural resources and outdoor
6recreation trust fund is created within the treasury for the
7purposes of protecting and enhancing water quality and natural
8areas in this state including parks, trails, and fish and
9wildlife habitat, and conserving agricultural soils in this
10state. Moneys in the fund shall be exclusively appropriated by
11law for these purposes.
12The general assembly shall provide by law for the
13implementation of this section, including by providing for the
14administration of the fund and at least annual audits of the
15fund.
16Except as otherwise provided in this section, the amount
17generated by a sales tax rate of three-eighths of one percent
18as may be imposed upon the retail sales price of tangible
19personal property and the furnishing of enumerated services
20sold in this state.
21No revenue shall be credited to the fund until the tax
22rate for the sales tax imposed upon the retail sales price of
23tangible personal property and the furnishing of enumerated
24services sold in this state in effect on the effective date of
25this section is increased. After such an increased tax rate
26becomes effective, an amount equal to the amount generated by
27the increase in the tax rate shall be annually credited to the
28fund, not to exceed an amount equal to the amount generated
29by a tax rate of three-eighths of one percent imposed upon
30the retail sales price of tangible personal property and the
31furnishing of enumerated services sold in this state.
32The fund shall be annually credited with an amount equal to
33three-fortieths of the tax revenues generated and collected
34from the tax imposed by the state upon the retail sales price
35of tangible personal property and the furnishing of enumerated
-1-1services sold in this state that remain after any transfers
2of such tax revenues required by law of this state in effect
3on the date of ratification of this amendment to local school
4districts to be used solely for school infrastructure purposes
5or school district property tax relief.
6 Sec. 2.REFERRAL AND PUBLICATION. The foregoing proposed
7amendment to the Constitution of the State of Iowa is referred
8to the general assembly to be chosen at the next general
9election for members of the general assembly, and the secretary
10of state is directed to cause the proposed amendment to be
11published for three consecutive months previous to the date of
12that election as provided by law.
13EXPLANATION
14The inclusion of this explanation does not constitute agreement with
15the explanation’s substance by the members of the general assembly.
16This joint resolution proposes an amendment to the
17Constitution of the State of Iowa relating to the funding of
18the natural resources and outdoor recreation trust fund.
19A previous amendment to the Iowa Constitution ratified on
20November 2, 2010, created the natural resources and outdoor
21recreation trust fund (fund) and dedicated a portion of
22state tax revenues to the fund for the purposes of protecting
23and enhancing water quality and natural areas in the state
24including parks, trails, and fish and wildlife habitat, and
25conserving agricultural soils in the state. Pursuant to the
26constitutional amendment, the amount credited to the fund
27will be equal to the amount generated by an increase in the
28state sales tax rate occurring after the effective date of the
29constitutional amendment, but shall not exceed the amount that
30a state sales tax rate of 0.375 percent would generate. The
31state sales tax rate has not been increased since the effective
32date of the constitutional amendment, so no amounts have been
33credited to the fund.
34The joint resolution would strike the language dedicating
35to the fund a portion of the state tax revenues generated by
-2-1an increase in the state sales tax rate and replace it with
2the requirement that the fund be credited with 3/40 of the
3state sales tax revenues that remain after any transfers of
4such state tax revenues required by law of this state in effect
5on the date of ratification of the amendment to local school
6districts to be used solely for school infrastructure purposes
7or school district property tax relief. In other words, 3/40
8of the state sales tax revenues remaining after the transfers
9required to be made to the secure an advanced vision for
10education (SAVE) fund under Code chapter 423F (statewide school
11infrastructure funding), shall be credited to the fund.
12The joint resolution, if adopted, would be published and
13then referred to the next general assembly (Eighty-eighth)
14for adoption a second time, before being submitted to the
15electorate for ratification.
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