Iowa 2023-2024 Regular Session Status: Enacted

HF 2661 — A bill for an act relating to public safety personnel by modifying the retirement benefits of sheriffs and deputy sheriffs, restricting bail for murder in the first degree or felonious assaults committed upon public safety personnel, and providing for a tax credit for moving expenses available against the individual income tax for new public safety personnel moving to the state, and including retroactive applicability provisions.

Last action — Signed by Governor.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced March 18, 2024. Enacted.

Signed by Governor Kim Reynolds (Republican) on May 01, 2024.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

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Bill Text

What changed in the latest version

177 added · 199 removed

177 line(s) added, 199 removed.

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K i m R e y n o l d s O f f i c e o f t h e G o v e r n o r A d a m Gregg G O V E R N O R L T G O V E R N O R May 1,2024 The Honorable Paul Pate SecretaryofStateofIowa StateCapitol DesMoines,Iowa50319 DearMr.Secretary, Iherebytransmit:
House File 2661 - Enrolled House File 2661 AN ACT RELATING TO PUBLIC SAFETY PERSONNEL BY MODIFYING THE RETIREMENT BENEFITS OF SHERIFFS AND DEPUTY SHERIFFS, RESTRICTING BAIL FOR MURDER IN THE FIRST DEGREE OR FELONIOUS ASSAULTS COMMITTED UPON PUBLIC SAFETY PERSONNEL, AND PROVIDING FOR A TAX CREDIT FOR MOVING EXPENSES AVAILABLE AGAINST THE INDIVIDUAL INCOME TAX FOR NEW PUBLIC SAFETY PERSONNEL MOVING TO THE STATE, AND INCLUDING RETROACTIVE APPLICABILITY PROVISIONS.
HouseFile2661,anActrelatingtopublicsafetypersonnelbymodifyingtheretirement benefitsofsheriffsand deputysheriffs,restrictingbailformurderinthefirstdegreeor feloniousassaultscommitteduponpublicsafetypersonnel,and providingforataxcredit formovingexpensesavailableagainsttheindividualincometaxfornewpublicsafety personnelmovingtothestate,andincludingretroactiveapplicabilityprovisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
TheaboveHouseFileisherebyapprovedonthisdate.
Sincerely, Kim Re^^nolds Governor ofIowa cc:
SecretaryoftheSenate Clerk of the House STATE CAPITOL DES MOINES, I O W A 5031515.281.5211FAX 515.725.3527 W W W .
G O V E R N O R .
I O W A .
G O V B l O ^ r m n n n MAINTA/ rmTminmmmnnnmmnni!] G E N E R A L .
A S S L :
M B I .
Y m H o u s e F i l e 2 6 6 1 A N A C T R E L A T I N G T O P U B L I C S A F E T Y P E R S O N N E L B Y M O D I F Y I N G T H E R E T I R E M E N T BENEFITS OF SHERIFFS AND DEPUTY SHERIFFS, RESTRICTING B A I L F O R M U R D E R IN T H E F I R S T D E G R E E O R F E L O N I O U S A S S A U L T S COMMITTED UPON PUBLIC SAFETY PERSONNEL, AND PROVIDING F O R A T A X C R E D I T F O R M O V I N G E X P E N S E S A V A I L A B L E A G A I N S T T H E I N D I V I D U A L I N C O M E T A X F O R NEW P U B L I C S A F E T Y P E R S O N N E L MOVING TO THE STATE, AND INCLUDING RETROACTIVE APPLICABILITY P R O V I S I O N S .
B E IT E N A C T E D B Y T H E G E N E R A L A S S E M B L Y O F T H E S T A T E O F I O W A :
2 D I V I SII O N IOWA PUBLIC EMPLOYEES' RETIREMENT SYSTEM SHERIFFS AND DEPUTY S H E R I F F S Section 1.
2 DIVISION I IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM —— SHERIFFS AND DEPUTY SHERIFFS Section 1.
Section 97B,49C, subsection 1, paragraph a.
Section 97B.49C, subsection 1, paragraph a, Code 2024, is amended by adding the following new subparagraph:
Code 2024, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH .
NEW SUBPARAGRAPH.
(4) For each active or inactive vested member retiring on or after July 1, 2024, sixty percent plus, if applicable, an additional five-eighths of one percentage point for each additional calendar quarter of eligible service beyond twenty-two years of service, not to exceed a total of twenty additional percentage points.
( 4 )For each active or inactive vested member retiring on or after July 1, 2024, sixty percent plus, if applicable, an additional five-eighths of one percentage point for each additional calendar quarter of eligible service beyond twenty-two years of service, not to exceed a total of twenty additional percentage points.
Sec.
Sec- 3.
3.
Section 97B,49C, Code 2024, is amended by adding the following new subsection:
Section 97B.49C, Code 2024, is amended by adding the following new subsection:
NEW SUBSECTION, 2A, Annual adjustment of allowance.
NEW SUBSECTION .
2A.
Annual adjustment of allowance.
A retired member, beneficiary, or contingent annuitant shall not be eligible for an annual readjustment of allowance provided in this subsection unless the member has twenty-two years of eligible service and attained the age of fifty years prior to the member's termination of employment.
A retired member, beneficiary, or contingent annuitant shall not be eligible for an annual readjustment of allowance provided in this subsection unless the member has twenty-two years of eligible service and attained the age of fifty years prior to the member’s termination of employment.
3 c, A retired member, beneficiary, or contingent annuitant that receives an annual adjustment of allowance provided in this subsection shall not be eligible for the retirement d i v i d eunderss e c t i o n 9 7 B .
3 c.
4 9 F .
A retired member, beneficiary, or contingent annuitant that receives an annual adjustment of allowance provided in this subsection shall not be eligible for the retirement dividends under section 97B.49F.
D I V I SI IO N A S S A UO NP U B LS A F E P E R S O N N B A I L Sec.
DIVISION II ASSAULT ON PUBLIC SAFETY PERSONNEL —— BAIL Sec.
Section 124.416, Code 2024, is amended to read as f o l l o w s :
Section 124.416, Code 2024, is amended to read as follows:
Notwithstanding section 811.1, the court, after making the finding required by section 811.1, subsection - - 2, paragraph may admit a person convicted of a violation of section 124.401, subsection 2, or of a violation of section 124.406, to bail if the prosecuting attorney in the action and the defendant's counsel jointly petition the court to admit the person to bail.
Notwithstanding section 811.1, the court, after making the finding required by section 811.1, subsection 3 2, paragraph “d”, may admit a person convicted of a violation of section 124.401, subsection 2, or of a violation of section 124.406, to bail if the prosecuting attorney in the action and the defendant’s counsel jointly petition the court to admit the person to bail.
Section 811.1, Code 2024, is amended to read as f o l l o w s :
Section 811.1, Code 2024, is amended to read as follows:
1 1 .
811.1 Bail and bail restrictions.
B a i l and bail restrictions.
1.
For purposes of this section;
For purposes of this section:
'^Assault" means the same as defined in section 708.1.
“Assault” means the same as defined in section 708.1.
"^Charged" means the same as '^charge" as defined in s e c t i8 0 1 .
“Charged” means the same as “charge” as defined in section 801.4.
4 .
^Felonious assault upon an officer" means the defendant committed an assault, for which the penalty is a felony, with the knowledge the person against whom the felonious assault was committed was a peace officer or correctional officer, acting in the peace officer's or correctional officer's official capacity.
“Felonious assault upon an officer” means the defendant committed an assault, for which the penalty is a felony, with the knowledge the person against whom the felonious assault was committed was a peace officer or correctional officer, acting in the peace officer’s or correctional officer’s official capacity.
'^^Peace officer" means the same as defined in section 0 1 .
“Peace officer” means the same as defined in section 801.4.
4 .
All defendants are bailable both before and after conviction, by sufficient surety, or subject to release upon condition or on their own recognizance, except that the following defendants shall not be admitted to bail;
All defendants are bailable both before and after conviction, by sufficient surety, or subject to release upon condition or on their own recognizance, except that the following defendants shall not be admitted to bail:
4 or correctional officer, acting in the peace officer^s or correctional officer's official capacity.
4 or correctional officer, acting in the peace officer’s or correctional officer’s official capacity.
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iir ^ A defendant awaiting judgment of conviction and sentencing following either a plea or verdict of guilty of a class ^^A" felony;
1.
b.
A defendant awaiting judgment of conviction and sentencing following either a plea or verdict of guilty of a class “A” felony;
any class felony included in section 462A.14 or 707.6A;
any class “B” felony included in section 462A.14 or 707.6A;
any felony included in section 124.401, subsection 1, paragraph ^a"or ^b"', a second or subsequent offense under section 124.401, subsection 1 , paragraph any public offense committed while detained pursuant to section 229A.5;
any felony included in section 124.401, subsection 1, paragraph “a” or “b”;
or any public offense committed while subject to an order of commitment pursuant to chapter 2 9 A .
a second or subsequent offense under section 124.401, subsection 1, paragraph “c”;
•3-s- A defendant appealing a conviction of a class ^^A" felony;
any public offense committed while detained pursuant to section 229A.5;
or any public offense committed while subject to an order of commitment pursuant to chapter 229A.
2.
c.
A defendant appealing a conviction of a class “A” felony;
any class or felony included in section 462A.14 or 707.6A;
any class “B” or “C” felony included in section 462A.14 or 707.6A;
any felony included in section 124.401, subsection 1, paragraph '^a^or or a second or subsequent conviction under section 124.401, subsection 1, paragraph any public offense committed while detained pursuant to section 229A.5;
any felony included in section 124.401, subsection 1, paragraph “a” or “b”;
or any public offense committed while subject to an order of commitment pursuant to chapter 2 9 A .
or a second or subsequent conviction under section 124.401, subsection 1, paragraph “c”;
■3-i-dj_ N otw ithstanding oubooctiono 1 and 2 paragraphs and a defendant a w a itin gjudgment o f c o n v ic tiand sentencing follow ing e ith e r a plea or ve rd ict of g u ilty o f, or appealing a co n victio n o f, any felony offense included in section 708.11, subsection 3, or a felony offense under chapter not provided for in subsection 1 or 2t_ is presumed to be in e lig ib lto be a d m itteto b a iu n le sth e c o u d e te rm in e s th a t such release reasonably w ill not re s u lt in the person fa ilin gto appear as required and w ill not jeopardize the personal s a fe ty o f another person or persons.
any public offense committed while detained pursuant to section 229A.5;
D I V I S II I I P U B LISAFETY O FFICER MOVING EXPENSES TAX CREDIT Sec.
or any public offense committed while subject to an order of commitment pursuant to chapter 229A.
3.
d.
Notwithstanding subsections 1 and 2 paragraphs “b” and “c”, a defendant awaiting judgment of conviction and sentencing following either a plea or verdict of guilty of, or appealing a conviction of, any felony offense included in section 708.11, subsection 3, or a felony offense under chapter 124 not provided for in subsection 1 or 2, is presumed to be ineligible to be admitted to bail unless the court determines that such release reasonably will not result in the person failing to appear as required and will not jeopardize the personal safety of another person or persons.
DIVISION III PUBLIC SAFETY OFFICER MOVING EXPENSES —— TAX CREDIT Sec.
422.12P P ublic safety o ffic e r moving expense — ta xc r e d it.
422.12P Public safety officer moving expense —— tax credit.
For p u rp o so f t h is e c tio nu n le th e c o n te x t otherw ise re q u ire s :
1.
For purposes of this section, unless the context otherwise requires:
^Moving expense" means an unreimbursed expense for moving household goods and personal effects from the former residence of the new resident to this state including travel expenses for meals and lodging.
“Moving expense” means an unreimbursed expense for moving household goods and personal effects from the former residence of the new resident to this state including travel expenses for meals and lodging.
'^New resident" an individual who becomes a resident of Iowa, after July 1, 2024, upon taking full-time employment as a public safety officer in this state, who remains a resident of and employed full-time as a public safety officer in this state when claiming the credit, and who has not been a resident of this state at any time during the previous twelve-month period prior to establishing residency in this s t a t e .
“New resident” means an individual who becomes a resident of Iowa, after July 1, 2024, upon taking full-time employment as a public safety officer in this state, who remains a resident of and employed full-time as a public safety officer in this state when claiming the credit, and who has not been a resident of this state at any time during the previous twelve-month period prior to establishing residency in this state.
'^Public safety officer" means a peace officer as defined in section 801.4 or a correctional officer.
“Public safety officer” means a peace officer as defined in section 801.4 or a correctional officer.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a public safety officer moving expense tax credit equal to the amount of moving expense incurred by the new resident in connection with taking full-time employment as a public safety officer in this state, not to exceed a maximum amount of two thousand dollars p e m o v e .
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a public safety officer moving expense tax credit equal to the amount of moving expense incurred by the new resident in connection with taking full-time employment as a public safety officer in this state, not to exceed a maximum amount of two thousand dollars per move.
In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer's final, completed return credited to the tax liability for the following tax year.
In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following tax year.
The department of revenue shall adopt rules to administer t h i s s e c t i o n .
The department of revenue shall adopt rules to administer this section.
6 S e c .
6 Sec.
7 R E T R O A A P P L I C A B IT h i s d i v o f t h i s Act applies retroactively to January 1, 2024, for tax years beginning on or after that date.
7.
PATGRASS^ AMYS IlgCLAIR Speaker o^ the House President of the Senate I hereby certify that this bill originated in the House and is known as House File 2661, Ninetieth General Assembly.
RETROACTIVE APPLICABILITY.
^NN E L S O N Chi^f Clerk of the House Approve _ , 2024 KIM^EYNOLDS G o v e r n o r
This division of this Act applies retroactively to January 1, 2024, for tax years beginning on or after that date.
______________________________ ______________________________ PAT GRASSLEY AMY SINCLAIR Speaker of the House President of the Senate I hereby certify that this bill originated in the House and is known as House File 2661, Ninetieth General Assembly.
______________________________ MEGHAN NELSON Chief Clerk of the House Approved _______________, 2024 ______________________________ KIM REYNOLDS Governor
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Amendments

2 amendments

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Action History

  1. Signed by Governor.

  2. Fiscal note.

  3. Reported correctly enrolled, signed by Speaker and President, and sent to Governor.

  4. Message from House.

  5. Immediate message.

  6. Passed House, yeas 97, nays 0.

  7. House concurred in Senate amendment H-8317.

  8. Senate amendment H-8317 filed.

  9. Message from Senate.

  10. Immediate message.

  11. Passed Senate, yeas 46, nays 0.

  12. Amendment S-5154 adopted.

  13. Amendment S-5154 filed.

  14. Placed on Ways and Means calendar.

  15. Committee report, recommending passage.

  16. Subcommittee recommends passage. [].

  17. Subcommittee Meeting: 04/09/2024 8:30AM Room 217 Conference Room.

  18. Subcommittee reassigned: Driscoll, Koelker, and T. Taylor.

  19. Subcommittee: Schultz, Dawson, and T. Taylor.

  20. Read first time, referred to Ways and Means.

  21. Message from House.

  22. Immediate message.

  23. Passed House, yeas 93, nays 0.

  24. Fiscal note.

  25. Introduced, placed on Ways and Means calendar.

Sponsors

  • COMMITTEE ON WAYS AND MEANS · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 149 not signed on

Sponsors (1)

  • COMMITTEE ON WAYS AND MEANS

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

public-safety taxation labor
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Frequently asked questions

Who sponsors HF 2661?
HF 2661 is sponsored by COMMITTEE ON WAYS AND MEANS.
What is the current status of HF 2661?
This bill has been enacted into law. Introduced March 18, 2024. Enacted.
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