SF 615 — A bill for an act relating to state and local finances by making appropriations, providing for legal and regulatory responsibilities, providing for other properly related matters, and including effective date and retroactive applicability provisions. (Formerly SSB 1275.) Effective date: Enactment, 01/01/2022, 07/01/2021. Applicability date: 04/28/2021, 03/08/2021, 04/12/2021, 04/30/2021, 02/23/2021.

Each licensee or permittee shall submit to the division electronically, or in a manner prescribed by the administrator, a list of names and addresses of all third parties it has authorized to act as its agent for the purpose of delivering alcoholic liquor, wine, or-or beer, or mixed drinks or cocktails.cocktails .

Section 123.46A, subsection 3, Code 2021, as amended by 2021 Iowa Acts, House File 766, section 3, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

If the licensee or permittee, an employee of the licensee or permittee, or a person delivering alcoholic liquor, wine, or-or beer, or mixed drinks or cocktails for a third party acting on behalf of the licensee or permittee pursuant to a written agreement violates this section, the licensee or permittee shall not be assessed a penalty under section 123.39 if the licensee or permittee establishes all of the following:

aa. .

The violation was committed off of the licensee'slicensee’s or permittee'spermittee’s premises after the liquor, wine, ©r-or beer, or mixed drinks or cocktails was removed from the licensee'slicensee’s or permittee'spermittee’s premises in fulfillment of a delivery order.

(1) If the person who committed the violation is an employee of the licensee or permittee, that no other violation of this section was committed by any employee of the licensee or permittee within the two-year period immediately preceding tthe hdate dof aviolation. to f v i o l a t i o n .

5 delivering for a third party acting on behalf of the licensee or permittee, that no other violation of this section was committed by any person delivering for the same third party while the third party was acting on behalf of the licensee or permittee within the two-year period immediately preceding the ddate aof toviolation. f v i o l a t i o n .

Section 232D.503, subsection 66, , unnumbered paragraph 1, as enacted by 2021 Iowa Acts, Senate File 240, section 222, 2 , is amended to read as follows:

If the court orders termination of a guardianship established under this chapter and the guardian has custody of any assets of a protected person who is a minor or was a minor at the time of the minor'sminor’s death, the court shall order delivery of the minors minor'sminor’s assets to the minor or to a fiduciary acting under one or more of the following:

Section 257.16C, subsection 3, paragraph d, subparagraph (4), subparagraph division (a), as enacted by 2021 Iowa Acts, Senate File 269, section 5, is amended to read as ffollows: o l l o w s :

Section 321.89, subsection 3A, as enacted by 2021 Iowa Acts, Senate File 232, section 22, , is amended to read as ffollows: o l l o w s :

Prior to driving an abandoned vehicle away from the premises, a person who received or who is reclaiming the vehicle of-of on behalf of a person who received notice under subsection 3 shall present to the police authority or private entity, as applicable, the person'sperson’s valid driver'sdriver’s license and proof of financial liability coverage as provided in section 321.20B.

Section 422.IIT,422.11T, if enacted by 2021 Iowa Acts, House File 588, section 2, is amended to read as follows:

422.IIT422.11T Hoover presidential library tax credit.

The tax imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a Hoover presidential library tax credit authorized pursuant to section 515E.364. E .

3 6 4 .

Section 422.16B, subsection 1, paragraph b, if enacted by 2021 Iowa Acts, Senate File 608, section 14, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

'^Pass-through“Pass-through entity"entity” includes any entity that is a partnership or a pass-through entity as those terms are defined iin nssection e422.25A. c t i4 2 2 .

2 5 A .

Section 425.16, subsection 1, as enacted by 2021 Iowa Acts, House File 368, section 15, is amended to read as ffollows: o l l o w s :

In1. addition t o the homestead tax credit allowed under section 425.1, subsections 1 through 4, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit or- for property taxes due or reimbursement of rent constituting property taxes paid.

In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit or for property taxes due or reimbursement of rent constituting property taxes paid.

Section 425.18, Code 2021, as amended by 2021 Iowa Acts, House File 368, section 17, is amended to read as ffollows: o l l o w s :

The right to file a claim for reimbursement or credit under this subchapter may be exercised by the claimant or on behalf of a claimant by the claimant'sclaimant’s legal guardian, spouse, or attorney, or by the executor or administrator of the claimant'sclaimant’s estate.

If a claimant dies after having filed a claim for reimbursement for rent constituting property taxes paid, the amount of the reimbursement may be paid to another member of the household as determined by the department of of-of human services.

If the claimant was the only member of the household, the reimbursement may be paid to the claimant'sclaimant’s executor or administrator, but if neither is appointed and qualified within one year from the date of the filing of the claim, the reimbursement shall escheat to the state.

If a claimant dies after having filed a claim for credit for property taxes due, the amount of credit shall be paid as if tthe hclaimant chad lnot adied. i m h a n o d i e d .

Section 425.40, subsection 11, , Code 2021, as amended by 2021 Iowa Acts, House File 368, section 34, is amended to rread eas aafollows: s f o l l o w s :

A1. l o w - i n t a xc r e d i tr e i m b u r s e m ei st f u n d Senate File 615, p.

7A clow-income rtax ecredit aand t eW i t ht h e l o w - i t a x c r e d ir e i m b u r s e m e n t f u n d , a rent reimbursement accountfund is createdSenate underFile the615, controlp. of the department of human services and a tax credit account is created under the control of the department of revenue.

Amounts7 appropriatedcreated. to the fund shall first be credited to the r e nr e i m b u r s e m e n t a c c o u n t .

Within the low-income tax credit and reimbursement fund, a rent reimbursement account is created under the control of the department of human services and a tax credit account is created under the control of the department of revenue.

Amounts appropriated to the fund shall first be credited to the rent reimbursement account.

Section 455B.175, subsection 11, , unnumbered paragraph 1, Code 2021, as amended by 2021 Iowa Acts, House PileFile 6699, 9 9 , section 991, 1 , is amended to read as follows:

If there is substantial evidence that any person has violated or is violating any provision of, or any rule or standard established or permit issued pursuant to, this part 1 of subsection subchapter III, chapter 459, subchapter III, chapter 459A, or chapter 459B, then one of the following may apply:

Section 455B.307, subsections 1 and 3, Code 2021, as amended by 2021 Iowa Acts, House File 699, section 101, are aamended mto eread nas dtfollows: or e aa sf o l l o w s :

Any person who violates any provision of this part 1 of this subchapter IV or any rule or any order adopted or the conditions of any permit or order issued pursuant to this part 1 of this subchapter IV shall be subject to a civil penalty, not to exceed five thousand dollars for each day of such vviolation. i o l a t i o n .

Section 455B.307A, subsection 4, Code 2021, as amended by 2021 Iowa Acts, House PileFile 699, section 102, is aamended mto eread nas tfollows: o r e aa sf o l l o w s :

This section shall not apply to the discarding of litter regulated under part 3 of this subchapter IV#IV, part 3^3, and local littering ordinances.

Section 455B.396, subsection 11, , Code 2021, as amended by 2021 Iowa Acts, House File 699, section 103, is aamended mto eread nas tfollows: o r e aa sf o l l o w s :

The debt, together wwith iinterest tion nthe tdebt eat rthe emaximum stlawful hrate eof d e b t h m a x i ml a w fr a t e o f interest permitted pursuant to section 535.2, subsection 3, paragraph "^a",“a”, from the date costs and expenses are incurred by the state or a political subdivision is a lien on real property, except single and multifamily residential property, on which the department incurs costs and expenses creating a liability and owned by the persons liable under this part 4 or part 5.

Section 484B.10, subsection 1, paragraph b, as enacted by 2021 Iowa Acts, House File 747, section 2, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

The department of revenue collection ffee eshall e s h a l l not include the aamount m o u n t of ccourt o u r t debt collected for restitution involving pecuniary damages, the victim compensation fund, the crime services surcharge, the domestic and sexual abuse crimes surcharge, the agricultural surcharge, or the sex offender civil penalty.

Section 633F.4, subsection 2, as enacted by 2021 Iowa Acts, Senate File 240, section 4, is amended to read as ffollows: o l l o w s :

The custodial trustee'strustee’s acceptance may be evidenced by a Senate PileFile 615, p.

CUSTODIAL TRUSTEE'STRUSTEE’S RECEIPT AND ACCEPTANCE I, _______ (name of custodial trustee) acknowledge receipt of the custodial trust property described below or in the attached instrument and accept the custodial trust as custodial trustee for __________________ (name of beneficiary) under the Iowa U n i f o r m C u s t o d i a l I undertake to administer and distribute the custodial trust property pursuant to the Iowa Uniform Custodial Trust Act.

I undertake to administer and distribute the custodial trust property pursuant to the Iowa Uniform Custodial Trust Act.

The custodial trust property consists of D_____________________________. a t e d :

(SignatureDated: of Custodial Truatoc) Signed:

(signature_____________________________ (Signature of custodialCustodial trustee)Trustee) Sec.Signed:

_____________________________ (signature of custodial trustee) Sec.

Section 633F.18, subsection 1, paragraph a, as enacted by 2021 Iowa Acts, Senate File 240, section 18, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

TTRANSFER RUNDER ATHE NIOWA SUNIFORM UCUSTODIAL NTRUST DACT T H I O WU N I F OC U S T O T R U A C T I, __________ (name of transferor or name and representative capacity if a fiduciary), transfer to __________ (name of trustee other than transferor), as custodial trustee for __________ (name of beneficiary) as beneficiary and __________ (name of distributee) as distributee on termination of the trust in absence of direction by the beneficiary under the Iowa Uniform Custodial Trust Act, the following:

__________ (Insert a description of the custodial trust property legally sufficient to identify and transfer each item of property).

If __________ (name of trustee other than transferor) ddeclines eto cserve lor iceases tto osserve eas rcustodial otrustee rcfor e a st os e r va sc u s t o t r u s tf o r any reason, then I designate __________ (name of substitute or successor custodial trustee) as substitute or successor ccustodial utrustee. s t o dt r u s t e e .

11 DDated: a t e d :

_______________ Signature:

_____________________ Sec.

Section 724.15, subsection 3, Code 2021, as amended by 2021 Iowa Acts, House File 756, section 2, is amended to rread eas aafollows: sf o l l o w s :

An issuing officer who finds that a person issued a permit to acquire pistols or revolvers under this chapter has been arrested for a disqualifying offense or who is the subject of proceedings that could lead to the person'sperson’s ineligibility for such permit-rpermit, may immediately suspend such permit.

An issuing officer proceeding under this subsection shall immediately notify the permit holder of the suspension by personal service or certified mail on a form prescribed and published by the commissioner of public safety and the suspension shall become effective upon the permit holder'sholder’s receipt of such notice.

If the suspension is based on an arrest or a proceeding that does not result in a disqualifying conviction or finding against the permit holder, the issuing officer shall immediately reinstate the permit upon receipt of proof of the matter'smatter’s final disposition.

A person aggrieved by a suspension or revocation under this subsection may seek review of the decision pursuant tto ossection e724.21A. c t i7 2 4 .

2 1 A .

Section 915.52, subsection 4A, if enacted by 2021 Iowa Acts, House File 426, section 55, , is amended to read as ffollows: o l l o w s :

NEW SUBSECTION.SUBSECTION .

Section 915.53, subsection 7, if enacted by 2021 Iowa Acts, House File 426, section 66, , is amended to read as ffollows: o l l o w s ;

2021 Iowa Acts, Senate File 413, section 774, 4 , subsection 33, , is amended to read as follows:

2021 Iowa Acts, House File 848, section 4, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

SSEC. E C 4 .

E4. M E R G R U L E T h eo f f io ft h c h i e f information officer may adopt emergency rules under section 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph *^b", to implement the provisions of this Act and the rules shall be effective immediately upon filing unless a later date is specified in the rules, unless the effective date of the rules is delayed or the applicability of the rules is suspended by the administrative rules review committee.

EMERGENCY RULES.

The office of the chief information officer may adopt emergency rules under section 17A.4, subsection 3, and section 17A.5, subsection 2, paragraph “b”, to implement the provisions of this Act and the rules shall be effective immediately upon filing unless a later date is specified in the rules, unless the effective date of the rules is delayed or the applicability of the rules is suspended by the administrative rules review committee.

The delay authority provided to the administrative rules review committee under section 17A.4, subsection 7^7, and section 17A.8, subsection subsections 9 and 10, shall be applicable to a delay imposed under this section, notwithstanding a provision in those sections subsections making them inapplicable to section 17A.5, subsection 2, paragraph ^"b".“b”.

The section of this division of this Act amending section 49.73, subsection 2, paragraph "b".“b”.

The section of this division of this Act amending section 257.16C, subsection 3, paragraph ~d",“d”, subparagraph (4), subparagraph division (a).

The section of this division of this Act amending section 2425.18. 5 .

1 8 .

The following takes effect January ,1, 22022: 0 2 2 :

The section of this division of this Act amending section 602.8107, subsection 3, paragraph "^b",“b”, subparagraph (1).

The following take effect on the effective date of 2021 Iowa Acts, House File 384, iif feenacted: n a c t e d :

The section of this division of this Act amending section 123.46A, subsection 2, paragraph "g".“g”.

The section of this division of this Act amending section 49.73, subsection 2, paragraph '^b".“b”.

The section of this division of this Act amending section 257.16C, subsection 3, paragraph "d",“d”, subparagraph (4), subparagraph division (a).

The section of this division of this Act amending section 425.16, subsection 11. .

The section of this division of this Act amending section 2425.18. 5 .

1 8 .

The section of this division of this Act amending section 425.40, subsection 11. .

DDIVISION IIV VSTATE ICHILD SICARE VOASSISTANCE N S T A TC H I C A RA S S I S T A N C E Sec.

Section 237A.14, subsection 3, if enacted by 2021 Iowa Acts, House File 302, section 11, , is amended to read as ffollows: o l l o w s :

Child care provider reimbursement rates under the graduated eligibility phase-out program shall be the same rates as the child care provider reimbursement rates in effect on July ly—2021.1, 2021 .

DDIVISION I V IAMUSEMENT SRIDE VATTENDANTS O N A M U S E MR I DA T T E N D A N T S Sec.

NEW SECTION.SECTION .

SSec. e c 4 4 .R E T R O A CA P P L I C A B IT h i d i v i so fot h i s Act applies retroactively to April 30, 2021.

D44. I V I SV IO N F U N E RD I R E C R E I M B U R S E M E N T Sec.

RETROACTIVE APPLICABILITY.

This division of this Act applies retroactively to April 30, 2021.

DIVISION VI FUNERAL DIRECTOR REIMBURSEMENT Sec.

Section 331.802, subsection 9, as enacted by 2021 Iowa Acts, Senate File 307, section 44, , is amended to read as ffollows: o l l o w s :

If an autopsy is ordered under this section, the county sshall hreimburse athe lrfuneral edirector ifor mall bcosts tassociated h ef u n e d i r e c f o a l lc o s a s s o c i a t e d with the transportation of the body to and from the facility performing the autopsy at a rate equivalent to the rate of reimbursement allowed under the standard mileage rate method Senate File 615, p.

15 for computation of business expenses pursuant to the Internal Revenue Code at the time the transportation occurs plus any oother tassociated hfees ea s s o c if e e s .

DDIVISION IVII VGAMBLING I S V I I G A M B L I N G Sec.

Section 99F.7, subsection 77, , Code 2021, is amended tto orread eas afollows: a sf o l l o w s :

It is the intent of the general assembly that employees be paid at least twenty-five percent above the federal minimum wage level in effect on December 31, 2020.2020 .

Section 99F.10, subsection 4, paragraph a.a, Code 2021, as amended by 2021 Iowa Acts, House File 861, section 26, if enacted, is amended to read as follows:

Code 2021, as amended by 2021 Iowa Acts, House File 861, section 26, if enacted, is amended to read as follows:

In determining the license fees and state regulatory fees to be charged as provided under section 99F.4 and this section, the commission shall use as the basis for determining the aamount mof orevenue uto n trevenue t o be raised ffrom r o m the license ffees e e s and regulatory fees the amount appropriated to the commission plus the cost of salaries for no more than three special agents for each excursion gambling boat or gambling structure as assigned pursuant to the provisions of section 80.25A, plus any direct and indirect support costs for the division of criminal investigation'sinvestigation’s duties pursuant to chapters 99D, 99E, and 99F, aand nsection s80.25A. e c t i8 0 .

2DIVISION 5VIII ACHIEF .INFORMATION OFFICER —— POWERS AND DUTIES Sec.

D I V I SV I I I C H I I N F O R M AO F F I C—E P O W E A N D U T I E S Sec.

Section 8B.4, subsection 22, , Code 2021, is amended tto orread eas afollows: a sf o l l o w s :

Appoint a chief financial officer and all information technology staff deemed necessary for the administration of the office'soffice’s functions as provided in this chapter.

DDIVISION IIX VEMERGENCY IMEDICAL SISERVICES XODISTRICTS N E M E R G EM E D I CS E R V ID I S T R I C T S Sec.

Section 357F.8, Code 2021, is amended to read as ffollows: o l l o w s :

When a preliminary plat has been approved by the board.board, Senate File 615, p.

Senate16 Filean 615,election p.shall be held within the district within sixty days to approve or disapprove the levy of a an initial tax of not more than one dollar per thousand dollars of assessed value on all the taxable property within the district and to choose candidates for the offices of trustees of the district.

16The anballot election shall beset heldout within the districtreason withinfor sixty days to approve or disapprove the levy of a an initial tax of not more than one dollar per thousand dollars of assessed value on all the taxable property within the district and to choose c a n d i d a t the oamount fneeded. f i c e s of trustees o f the d i s T h e c t .

b a l l o t s h a o u t h r e a s o n t h tax a n t h a m o u n t needed.

a2. .

Ia. f the tax authorized under subsection 1 i s insufficient to provide the services authorized under this chapter, the trustees may levy an additional annual tax, at a rate necessary to provide the authorized services, if such authority for an additional tax is approved at election held separately and after the election held under subsection 1.

If the tax authorized under subsection 1 is insufficient to provide the services authorized under this chapter, the trustees may levy an additional annual tax, at a rate necessary to provide the authorized services, if such authority for an additional tax is approved at election held separately and after the election held under subsection 1.

By resolution, the board may submit to the registered voters of the district the proposition of levying the additional annual tax according to the election procedures uunder nsubsection d1. s u b s e c 1 .

o n c.

(1) After adoption of the resolution under paragraph t“b”, hthe bboard oof atrustees roshall ftcoordinate refforts uwith s t e e s s h a l l c o o r dw i t ht e e f f o r t s the local emergency medical services agencies to establish a district advisory council to assist in researching and assessing the service needs of the district and guiding implementation of services in the district within a council sstructure. t r u c t u r e .

(2) The advisory council established under subparagraph (1) shall recommend to the board of trustees an amount of funding Senate PileFile 615, p.

17 to be specified on the ballot for the election held under this subsection 2 and shall annually assess and review the emergency mmedical eservices dneeds iof cthe adistrict land sshall einclude nthe e e d st h e d i s t r i s h a l l i n ct h ed e results of such review and assessment in an annual report filed with the board of trustees.

Any meeting of the board of trustees at which public comment on the annual report is heard shall be at least fourteen days following the date the annual report is filed with the board oof fttrustees. r u s t e e s .

If a majority of those voting on the question of discontinuance of the trustees'trustees’ authority to impose the tax favors discontinuance, the trustees shall not impose the additional tax for any fiscal year beginning after the election approving the discontinuance, unless imposition is subsequently again authorized at election.

Section 357F.10, Code 2021, is amended to read as ffollows: o l l o w s :

357F.10 Trustees'Trustees’ powers.

Section 357F.11, Code 2021, is amended to read as ffollows: o l l o w s :

Both propositions may be submitted to the voters at the same eelection. l e c t i o n .

Section 357G.8, Code 2021, is amended to read as ffollows: o l l o w s :

3576.8357G.8 Election on proposed levy and candidates for trustees.

When a preliminary plat has been approved by the council, an election shall be held within the district within sixty days to approve or disapprove the levy of a an initial tax of not more than one dollar per thousand dollars of assessed value on all the taxable property within the district and tto ochoose ccandidates hfor othe coffices aof ntrustees dof i d a t t h e o f f i c t r u s t e t h e f d i s t r iT h eb a l ls h a s e o u tt h r e a sf o t h t a a n d the amountdistrict. needed.

The ballot shall set out the reason for the tax and the amount needed.

It is not mandatory for the county commissioner of elections to conduct elections held pursuant to this chapter, but the elections shall be conducted in accordance with chapter 49 where not in conflict with this chapter.

a2. .

Ifa. the tax authorized under subsection 1 i s insufficient to provide the services authorized under this chapter, the trustees may levy an additional annual tax, at a rate necessary to provide the authorized services, if such authority for an additional tax is approved at election held separately and after the election held under subsection 1.

If the tax authorized under subsection 1 is insufficient to provide the services authorized under this chapter, the trustees may levy an additional annual tax, at a rate necessary to provide the authorized services, if such authority for an additional tax is approved at election held separately and after the election held under subsection 1.

By resolution, the council may submit to the registered voters of the district the proposition of levying the additional annual tax according to the election procedures uunder nsubsection d1. s u b s e c t i o n 1 .

(1) After adoption of the resolution under paragraph t“b”, hthe bboard oof atrustees roshall ftcoordinate refforts uwith s t e e s s h a l l c o o r dw i t ht e e f f o r t s the local emergency medical services agencies to establish a district advisory council to assist in researching and assessing the service needs of the district and guiding implementation of services in the district within a council sstructure. t r u c t u r e .

(2) The district advisory council established under subparagraph ((1) 1 ) shall recommend to the board of trustees an amount of funding to be specified on the ballot for the election held under this subsection 2 and shall annually assess and review the emergency medical services needs of the district aand nshall sinclude hthe aresults iof nsuch creview land utassessment h r e s u o fs u c r e v ia n a s s e s s m e n t in an annual report filed with the board of trustees.

20 which public comment on the annual report is heard shall be at least fourteen days following the date the annual report is ffiled iwith lthe wboard iof ttrustees. t h b o a o ft r u s t e e s .

If a majority of those voting on the question of discontinuance of the trusteestrustees’ authority to impose the tax favors discontinuance, the trustees shall not impose the additional tax for any fiscal year beginning after the election approving the discontinuance, unless imposition is subsequently again authorized at election.

Section 357G.10, Code 2021, is amended to read as ffollows: o l l o w s ;

357G.10 Trustees'Trustees’ powers.

Section 357G.11, Code 2021, is amended to read as ffollows: o l l o w s :

Both propositions may be submitted to the voters at the same eelection. l e c t i o n .

DDIVISION I V I S X OOPTIONAL NTAXES OFOR PEMERGENCY TMEDICAL ISERVICES OT A X EF O E M E R G M E D I CS E R V I C E S Sec.

Section 422D.1, Code 2021, is amended to read as ffollows: o l l o w s ;

422D.1 Authorization ——— election ——— imposition and repeal ——— uuse sof erevenues. or e v e n u e s .

A DponUpon adoption of a resolution declaring emergency medical services to be an essential county service under subsection lA,1A, and subject to the limitations of this chapter, a county board of supervisors may offer for voter approval the authorization to impose any of the following taxes or a combination of the following taxes;taxes:

lA.1A.

To be effective, the resolution declaring emergency mmedical eservices dto ibe can aessential lservice sshall ebe tconsidered ob e a e s s e n t i a l s e r vb ec o n s i d e r e d and voted on for approval at two meetings of the board prior to the meeting at which the resolution is to be finally approved Senate File 615, p.

Notice of the first meeting of the board aat twhichwhich the resolution is considered and voted oon nshall s h a l l be published not less than sixty days prior to the date of the meeting in one or more newspapers that meet the requirements of section 618.14.

Each county for which a resolution has been adopted under this subsection shall coordinate efforts with the local emergency medical services agencies to establish a county emergency medical services system advisory council to assist in researching and assessing the service needs of the county and guiding implementation of services in the county within a ccouncil ostructure. u n s t r u c t u r e .

The county emergency medical services system advisory council established under paragraph “b” shall recommend to the board of supervisors an amount of funding to be specified on the ballot, and if one or more of the taxes are approved at election, shall annually assess and review the emergency medical services needs of the county, and shall include the results of such review and assessment in an annual report filed with the board of supervisors.

23 "^a",“a”, subparagraph (1) or (2), vote in favor of the question.

If a majority sixty percent of those voting on the question approve the imposition of the tax or combination of taxes, the tax or combination of taxes shall may be imposed as follows;follows:

(1) A local option income surtax shall may be imposed for tax years beginning on or after January 1 of the fiscal year in which the favorable election was held following the date the ordinance is filed with the director of revenue under section 422D.3, subsection 3.3 .

(2) An ad valorem property tax shall may be imposed for the property taxes due and payable in fiscal year years beginning after the fiscal year in which the election was held.

Before a county imposes an income surtax as specified in subsection 1, paragraph ,“a”, subparagraph (1), a benefited emergency medical services district in the county shall be dissolved, and the county shall be liable for the outstanding obligations of the benefited district.

If a majority of those voting on the question of discontinuance of the board'^sboard’s authority to impose the tax favors discontinuance, the board shall not impose the property tax for any fiscal year beginning after the election approving the discontinuance and shall not impose the income surtax for any tax year beginning after the election approving the discontinuance unless imposition is subsequently again authorized at election.

Section 422D.2, Code 2021, is amended to read as ffollows: o l l o w s :

2422D.2 2Local Dincome Lsurtax. o c i n c o m e s u r t a x .

A county may impose by ordinance a local income surtax as provided in section 422D.1 at the rate set by the board of supervisors, of up to one percent, on the state individual income tax of each individual residing in the county at the end of the individual'sindividual’s applicable tax year.

25 determined by the board of supervisors after recommendation of the county emergency medical services system advisory council, sshall hbe aset lbout eon sthe eballot tand oin uthe tordinance. h b a l l o t i nt h o r d i n a nT h e.

The surtax rate shall be set to raise only the amount needed.

For purposes of this section, "^state“state individual income tax"tax” means the tax computed under section 422.5, less the amounts of nonrefundable credits allowed under chapter 422, subchapter II.

Section 422D.3, subsection 1, Code 2021, is amended tto orread eas afollows: a sf o l l o w s :

A local income surtax shall may be imposed for tax years beginning on or after January 1 of the fiscal year in which the favorable election was held for tax years beginning on or after January 1 following the date the ordinance is filed with the director of revenue under subsection 3,3 , and is repealed as provided in section 422D.1, subsection 4#4, as of December 31 for tax years beginning after December 31.31 .

Section 422D.5, Code 2021, is amended to read as ffollows: o l l o w s :

A county may levy an emergency medical services tax at the rate set by the board of supervisors subject to the limitation under section 422D.1, subsection 1, paragraph ^a",“a”, subparagraph (2), and approved at the election as provided in section 422D.1, on all taxable property in the county for fiscal years beginning with property taxes due and payable in the fiscal year beginning after the fiscal year in which the favorable election was held.

The levy is repealed for subsequent fiscal years aaas provided in section 422D.1#422D.1, subsection 4.

Section 422D.6, subsection 11, , Code 2021, is amended tto orread eas aafollows: s f o l l o w s :

SSec. e c .

660. 0IMPLEMENTATION.

TIMPLEMENTATION. h i s division othis A c t s h a l l not affect the imposition and collection of taxes under chapter 422D in effect on July 1, 2021, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires.

DThis Idivision Vof Ithis SAct Xshall Inot Naffect Ethe Mimposition Eand Rcollection Gof EMtaxes Eunder Dchapter I422D Sin Eeffect Ron VJuly IT1, R2021, Aand Isuch NPtaxes Rshall Ocontinue Gto Rbe Aimposed Mand Sadministered Sec.until the period of authority to impose such taxes in effect immediately prior to July 1, 2021, expires.

DIVISION XI EMERGENCY MEDICAL SERVICE TRAINING PROGRAMS Sec.

Section 147A.1, subsection 13, Code 2021, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

'^Training“Training program"program” means an Iowa college approved by the higher learning commission^commission, or-or an Iowa hospital authorized by the department, or a medical care ambulance service or nontransport service that has received authorization from the department to conduct emergency medical care services training.

Section 147A.17, subsection 11, , Code 2021, is aamended mto eread nas dtfollows: or e aa sf o l l o w s :

An Iowa college approved by the higher learning commission^commission, er-or an Iowa hospital in this state, or a medical care ambulance service or nontransport service that desires to provide emergency medical care services training leading to certification as an emergency medical care provider shall apply to the department for authorization to establish a training pprogram. r o g r a m .

DDIVISION IXII VLOCAL IOPTION SSALES XTAX IREVENUE I L O C O P T I S A L T A R E V E N U E Sec.

Section 423B.7, subsection 7, paragraph a.a, Code 2021, is amended to read as follows:

Code 2021, is amended to read as follows:

Subject to the requirement of paragraph ^b",“b”, local sales and services tax moneys received by a city or county Senate File 615, p.

27 may be expended for any lawful purpose of the city or county^county, including but not limited to expenses related to providing emergency medical services within the applicable city or county.county .

C______________________________ H______________________________ AJAKE PCHAPMAN MPAT AGRASSLEY NPresident Pof Athe TSenate G R A S S L E Y P r e s i d e n t o f t h e S e n a t e Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 615, EightyminthEighty-ninth General Assembly.

W______________________________ .W.

CCHARLES HSMITHSON ASecretary Rof L E S S M I T H S O N Secretary^f the Senate Approved 2_______________, 02021 2______________________________ 1KIM KREYNOLDS IGovernor M R E Y N O L D S G o v e r n o r