Amendment vs bill Amendment H-8368 vs Enrolled

Struck = removed from the bill · added = the amendment's new text.

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KmRyods Oficeo ftheGove rnor gvror hisounyer TGOVERNOR Jne1,26 ThenrbePulte SceayfStefoa Saeaiol Desie,Iwa019 Derr.eeay, Ihrbyamt:
House File 2757 H-8368 Amend House File 2757 as follows:
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mi rr Hue ile 57 AN T RLAING O CLAR ECRIC NEAION CIITES Y CEAING LESND SE X XEPIOS ND EUDS, MKIG PPOPITINS O HE AE OAD F EGNS OR ETALIHIG ND INAIING ACLAR NRGY RFOCE, MKIG ENLTES PLCAL, AD NLUING PLCBIITY D RTRACIVE PICBIITY OVSON.
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Scton .
EW ETIN.
22101 uler nrgy rfoce fnd — prpraion — prt.
A cear ery orfrce nd s salihed n e ofie f he raurr f tae ner he nrol f e tae bard f get.
Page 1, before line 1 by inserting:
The nd ossts f e onrbuios mde o he nd rsant o cion 3., ubetin 11, ad ny ter prpratons de o e ud.
<DIVISION I NUCLEAR ELECTRIC GENERATION FACILITIES —— SALES AND USE TAX EXEMPTIONS> 2.
Mnes n he fnd hll e eaate om heenral nd f e tae nd sall t e osierd artf te eerl ud f he tt.
Page 3, line 13, before <Act> by inserting <division of this> 3.
Mnes n he nd hll e sd ny s peiied n is scton nd al e ppopited ly or e ss peife.
Page 3, after line 16 by inserting:
Mnes n he nd re t ubet o ecion 33 d hal nt e rasered, ed, lgaed, prpraed, Huse le 77, .
<DIVISION ___ WIND ENERGY CONVERSION PROPERTY —— SURCHARGE Sec.
2 or hewie ncmerd, xept s ovdd n his cto.
___.
Ntwthtadig ecin 1C7, usetin , nerst r ernngs n nes eosted n e ud sal e reitd o te un.
NEW SECTION.
476.53B Wind energy conversion property —— surcharge.
1.
It is the intent of the general assembly that the surcharge imposed under this section serve as a partial offset to the revenue reductions resulting from exemptions for nuclear electric generation facilities under section 423.3, subsection 111.
onys n e und e pporited o e ord or e prpse f sabihig nd antinng ogams d qupent at e r ore stttins f ihr euaton oered y te oad hat port clar nry wrfoce rgam.
For purposes of this section, “wind energy conversion property” means the same as defined in section 427B.26.
n mkig etrmntins ht uport cear ery orfoce pogam, he ord all nsdr ay eomenatons de y te owa clar ery ask rce tblshd y xeuive oder.
egning nury , 22, nd ah anay 5 terafe, te ord hll umt a pot o he eeal asebly gadng he ogess d mpeenaton f te ucear egy okfrce ogas etblshd t he isttuios ovred y he ad.
In addition to property taxes due and payable in fiscal years beginning on or after July 1, 2027, a surcharge is imposed on all wind energy conversion property valued under section 427B.26 in an amount equal to the difference, but not less than zero, between the following using the wind energy conversion property’s net acquisition cost as the actual value of the property:
Te eprts al icude bt re ot mted o e umes f tuens nd dctos prtciatng n e roras nd e llcaion f ns aprpratd or e rorms.
a.
Sc.
The amount of property taxes that would be due and payable if the wind energy conversion property were assessed as industrial property under section 441.21, subsection 5, paragraph “c”, using the wind energy conversion property’s net acquisition cost as the actual value of the property, and taxed at the levy rates applicable to industrial property in the taxing district where the property is located.
ecion 33, ubetin 0, aagah , ode 226, s eded y dig he olwig ew upaarah:
b.
NW UBAAGAPH.
The amount of property taxes due and payable on the wind energy conversion property for the applicable fiscal year.
3) a) ith gad o ariten cntact th aeigatd xept tiy esried n rarah "", uprarah 1), at s auler letic eertin fciiy, he les ice f idig atral, splis, euimnt, r rvces s ept rm ax y hs usetin oly o e xtnt he ilig atril, sppis, qipen, or rvcs n he efomace f e ontrcton ntact e cmpetly osmed n e ctvtis rir o he dig f te als ax emtin sscatd ith e ppiabe nit f te aclty usunt o useton 1.
HF 2757.4020 (2) 91 -1- sb/jh 1/3 4.
() Tis upaagah s epald uly, 25.
The surcharge imposed under this section shall apply to all wind energy conversion property subject to special valuation under section 427B.26, whether such property commenced commercial operation before or after the effective date of this division of this Act.
Sc.
5.
ecion 33, oe 02, s mndd y ddng he fllwng ew bscto:
The surcharge amount due under this section for each fiscal year in which property taxes are due and payable on the wind energy conversion property shall be calculated by the county assessor of the county in which the wind energy conversion property is located.
NW USETIN.
6.
11.
The surcharge imposed under this section shall be assessed, billed, and collected by the county assessor and county treasurer of the county in which the wind energy conversion property is located, in the same manner and subject to the same penalties, interest, and enforcement provisions as property taxes imposed on wind energy conversion property subject to special valuation under section 427B.26.
1) he les ice f nibe prsnl roery r peifed gial rduts ld o r f srvcs frised o auler letrc enrain acliy drety nd rmaily ed n y f he olwig ctviis:
7.
Huse le 77, .
The proceeds of the surcharge imposed under this section shall be distributed as follows:
3 () Sie rpaato.
a.
() Cosrutin.
Fifty percent shall be apportioned and paid by the county treasurer to the taxing authorities in the taxing district where the wind energy conversion property is located in the same proportions as property taxes due and payable are imposed for the same fiscal year.
() Reostucio.
Such amounts shall be used by each recipient taxing authority to reduce the taxing authority’s property tax dollars levied on all property in the succeeding fiscal year.
() Exasin.
b.
() Relceen.
Fifty percent shall be remitted by the county treasurer to the treasurer of state for deposit in the general fund of the state.
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() Aleaton.
8.
() Rear.
The surcharge imposed under this section is in addition to, and not in lieu of, any other tax, fee, or financial obligation imposed on wind energy conversion property or its owner or operator under any other provision of law.
() Sae trae.
Payment of the surcharge shall not be credited against, or otherwise HF 2757.4020 (2) 91 -2- sb/jh 2/3 reduce, any other tax or financial obligation of the wind energy conversion property owner or operator.
() Retrtng fer aerod f comisinng f he nclar lctic neaton aiit.
9.
() Fr a clar lctic neaton ailty at is detaig n ctviy esrbed n bprarah 1, sbprarah iison i),he xmtin ppies o e aes pice f ngbe eronl roety r pciied gtal podcts ld o r f rvcs frised o uh a cliy ocurig n r fer auay , 06, nd ds en he nclar lcric neaton ailty gis r esats cmmrcal prtin.
The department of revenue shall, by January 1, 2028, and January 1 of each year thereafter, prepare and submit to the general assembly a report detailing, for the most recently completed fiscal year, the total amount of surcharges collected statewide;
() Fr ll ter ciites ht o ot ply der sbprarah 2, he xmpin apies o e aes rce f tngble ronl roery r peiied gial rdcts ld to r f rics urised o auler letic eertin fciity en rmssble n e geeent dr prgrph c, ad nds en e ucer eetrc enraion cliy egns or strs cmerial eaton.
the amount distributed to each taxing authority in each county;
() Tis xmpion pies o e als rce f agile prsnl poery r peifed gial rduts ld o or f rics urised o auler letic eertin fciity at e ircty nd imriy sed nhe civtes dscied n hs argrph a"uch at e ctviy esls in aw ucear ecrc gnraion ciiy, n nresed nmelte aacty or n itig ucer eecrc enraion fciiy, r he strt f aeomisioed clar lctic gneaion ciit.
the amount remitted to the general fund;
1) urng e erod he cear ecric neaion fciiy s ecivng he epton ner hs usetin nt o xeed ur ers f e xepton rid, nd s a cndton f eeiing e xmpion dr tis bscto, te uler letrc enrtin acliy hll ae n nnal Huse le 77, .
and the estimated reduction in property tax levies achieved in each taxing district as the result of the surcharge.> 4.
4 cntibtin o he clar nry wrfoce ud retd n scton 6.01, n e mont f o hosad wo nded dllrs or ch gaatt f melte aacty he cear eecric neaion ciity s povd o rouce yhe oa uiltis omisin.
Title page, line 1, by striking <creating> and inserting <relating to taxes on electric generation facilities, including> 5.
Te onriuion all e de o e dpatmnt r epsit to he cear ery orfrce nd ceaed n eton 6.11 urng e xepton eid he anul onriuion s qurd.
Title page, line 3, after <facilities> by inserting <and a surcharge for wind energy conversion property> 6.
() Te ucear ecrc enraion ciiy sal epy te ggegte out f he aes d se ax eptons d rfuds lied n he ledr ear r hih he clar eecric nraion ciity d ot ke he qurd cntibton.
By renumbering as necessary.
ny eayet sal e onidrd a x ayent de nd aale o he patent y e ucer eetrc gneaton aiit, nd he iure o ke he pymnt ay be eaed y e eprtet inhe ae aner s aalue o py he x hon u, or qird o e hon u, ith e flig f a trn r eoit om.
______________________________ THOMSON of Floyd HF 2757.4020 (2) 91 -3- sb/jh 3/3
The clar lcric neaton aiity all tr ito n remet ith e cnoic eelpmnt thriy.
Te aremnt ut ncude l f he llwig nfraton:
() Te eron neing to he remnt ih he athrty.
() () The te en aucer eetrc enraion fciiy s liibe or e xepton ner is useton.
() Fr a clar lcric neaton aiity at is detkig n ctviy ecrbed n rarph a, sbprarph 1, ubargrph viion ),elgbiity r te xepion s scibd n hs ubecin bgns auay 1, 2.
() Te ate n ih omerial erton f he ciiy is pctd o omece.
() Te ate n ih he eayet poison n aarah s rggrd.
() Aprval f e aepate paiy or he clar eecrc enraion ciiy y he oa tiiies mmsso.
() Te ue ae or e onriuios rqird y argaph sb .
() Poof f e ntil onriuion qured y rarph Huse le 77, .
5 nnz b .
d.
he clar lctic eeaton ailty hll le an nul eprt th he patmnt e n he et auay ter teig he geeent dr argrph c,and y ech auay 1 hreftr, nil uh ie hat e uler eecric neaion ciity o ner uliies r he eemtin.
Te eort all ntin l f he oloig ifomaion:
() Te agegte aes rce out f xept agble prsnal opry r igtal odcs old d eries frnshd rom e rvius aedar ar ner hs sbscto, icldng or fomain uross ny, anile prsnal oery, pciied gtal odct, nd evces tat re so emt ndr nohr sbecion f is cton.
() Evdnce e ucer eetrc enraion cliy ade te onriuion qured y rarph b.
() Ay thr nfrmton euied y he prten.
A ucear ecrc gnraion ciiy sal otfy te eprtet itin hrty ys f e ate f lveing ntiictin o he plcale einal anmisin praors tat omecal praion s en chevd.
A ucear ecrc enraion ciiy tat es ot cmmncer rsart mmrcal ertin itin wle nd oe-alf as f he aer f e ssane f he rtfiate of blc oveiec, ue, d ncssty ner hper 7A fr he plcale nt f he ciity r e lceent of e ist aet-rlaed ocete r uch it all rpay e nire out f he les d se x xeptons te ucer letrc enrain fcliy lamed dr his sbscton d efnds aied der cton 2., sbecion 1, d he tie mont f les d se ax eptons tat otacor, ubonrctrs, d uides lamd or bilig atrils, ppis, qipen, nd evces n e prfrmne f a iten ostutin onrat ih he uler eecric nraion ciity dr ubecion , eucd y ay onrbuion de ner aarah b"of is useton.
Ay epyent all e nsdred aax ymnt e nd aabe to e earmet y he ular lctic eerton ailt, ad he ilre o ae he eamet ay e raed y he Huse le 77, .
6 dpatmnt n e ame nnr s a iure o y he x hon de, r euied o e own e, th he lig f a trn r dpoit om.
The patmnt hll sue idnce thn hrty dys f he fctve ae f hs ct earing cetble dcuenaton r eepton uliicton nd emtin crtfiate oedre.
The patmnt ay ot uls uruat o hptr 7A to miiser is usetin.
As sd n his becio:
() ''omrialpeaton"eas he ae n hch aucer eecric neaion ciity lies ntfiaton o he aplcale einal anmisin praor ht he ular eecric neaion ciity s eun praig.
() "Ncear etrcgeertin ailty"mas a ciity cmmncng r etrtng omecal praios f t est oe nit f e ailty n r ter nury , 08, at s lcaed n hs tte, es ular isin, uin, r ter nclar rcsss o enrae leticty or le r r se in e rasmsion r stibton rd nd s iened y te edrl ncear guatry omsson.
A ucer letic gneaion ciit" nlues aiites neroig esat ater aeomisinig erod d fcliies n vacd sags f evlpmnt r baiig fdral cesig rom te nied tts ucear guatry mmsso.
A uler eecrcgenrain acliy" cldes l f he llwng:
() Nclar ectr, rator el oe, rator ssl, seam nraor, eat chner, trine stm, cnrol rd, istuenaton, olng ytms, el adlng d sorge ytms, ditin hilin, adaton orcs nd oher imry clar eertin opoens, nd et fel sorg.
() Stutues nd iligs osig ucer gnraion sstm, icldng otanmnt ulins, uilary idigs, colng oes, aer nake r shage tucues, d o-ste trge ailtis ircly eatd o ucer oerton.
() Eecrial eertin nd anfomaion upmnt, icldig ubies, neaor, sichea, rasfrer, Huse le 77, .
7 inetes, rnsisin srctre, onutos, usttin, ad sscited wr cnitonng nd nrol uimet.
() Eqipet nd ytes sed r aet, ecrty, raitin ontrig, mrgncy wr, praor rinn, minennce aiig, aet-rlaed qimet toag, nd wreouing.
() Enirnenal rtetin eqied or ertin f he fciity.
() Sytematril, cmpnnt, qupmn, soag, srutue, ad uldngs soiaed th negatd yses tat nane he lxbiity f e ysem n lierng ery to e letrcl ri, ncudng t ot iitd o he fllwig:
() Sytms ht toe nd tlze hrml negy r eecrial nry fom e ucer eetrc enraing cliy pior o lieing ery o he id.
(i) Eegy trae yses tat ilze arasmsion sstm ntrcnncion o e ame yicl ubtaions te nclar lctic neatng aiit.
() Mteias, uple, ad opoens erannly icopoatd no r onumd n he nsrutin, ear, r minennce f aclar lctic eeaton ailt.
() Dgial otrl yses, otwre, bescuit, ifrstutue, nd yscal cuiy ssems d qupent ued n he fe d omlint prtin f he ular eecric neaion ciit.
() Euimet, aeras, ytes, nd rvcs rqird o rstrt prtins t areiosy oeatonl ucer eetrc gneaton aiity at as asd omecil peaio, icldig ut t imted o fubshen, odriztin, rguatry opiace prae, ad eicnsng ciites.
() "itereartin"mans e ame s ieprpaaton atiite"deied, n becion , argaph ".
hs ubecion s pald n uly, 05.
Sc.
ecion 34, ubetin , argrph , de 06, is ened y dig he oloig ew upaarah:
NW UBAAGAPH.
1) () A ucer eetrc enraion fciity s fned n cton 3., ubecion 1.
() Tis upaagaph s pald uly , 5.
ose ie 77, .
8 e.
APICBLIY.
xeptsoterie rvde, hs Ataples otnibe esnl rpety rpeiiedigtl poecs od ooroferies rised oancer letic gnrain ailtywen risile dr etin 2., sbecin 1, aagah c, fenced yhisc.
e.
RTRATVEAPLCBIIY.
hisct pies rtoatvey oJnury, 06, r agile ronl poery r ecfed gtal oets ld oorf evces frised oancer leticgnrain ailty at s udrtkng natviy ecied nscion233, becin 11, rgrph ", bargah 1, upaarah udviin (),ifnatd y hsAt.
_ PTGRSLBy AY ICAIR Sekerj/heHue Peidnt fheSnte Ihrby rifyhathisillriiatd nteHose d isnonasHueFie 77, neyfist nrlAseml.
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