Struck = removed from the bill ·
added = the amendment's new text.
SSenate TFile A660 TS-3192 EAmend OSenate FFile I660 Oas Wfollows: A K I M R E Y N O L D S G O V E R N O R June11,2025 The Honorable PaulPate SecretaryofStateofIowa StateCapitol Des Moines,Iowa50319 DearMr.Secretary, Iherebytransmit:
SenateFile660,anActrelatingtosportswageringandtourism,makingappropriations,1. andincludingeffectivedateprovisions.
TheaboveSenateFileisherebyapprovedonthisdate.By striking everything after the enacting clause and inserting:
Sincerely,<DIVISION KimI R^oldsSPORTS GovernorWAGERING ofIowaRECEIPTS cc:Section 1.
SecretaryoftheSenateSection Clerk8.57I, ofthesubsection House3, STATECode CAPITOL2025, DESis MOINES,IOWAamended 50319to 515.281.5211WWW.GOVERNOR.IOWA.GOVread mas mfollows: SSiSBF N f WILLMAINTAI ' ;;::'!i'i!iiii!l'iiini!!'.•;;?.! ■ G E N E R A L A S S E M ikiMiisai !K!i!ii;tiiiiiuiniiiiiiri;r:];iiiiiiiitiiii{iiii!i':'::):i]iiUiiiiiiii]iii<i':!;iKiniiiitiiimiiiH[iiii!ni:[iii::i!tiiiiimiiiiHisii!uttnMHiiimHfinmiiiii»niiBiniU[iniiiauii!ri S e n a P i l6 6 0 A N A C T RELATING TO SPORTS WAGERING AND TOURISM, MAKING APPROPRIATIONS, A N DI N C L U DE F F E C TD A T P R O V I S I O N S .
B EIT E N A C T E DT H E G E N EA S S E M O F T H E S T A T E O F I O W A :
D I V I S I O N S P O R W A G E R R E C E I P T S Section 1.
Section 8.571, subsection 3, Code 2025, is a m e n dt oread a s f o l l o w s :
^a. Moneys in the sports wagering receipts fund in a fiscal year shall be used as directed by the general assembly.
Moneys in the sports wagering receipts fund in a fiscal year shall be used as directed by the general assembly.
2,2. Section 8.571, Code 2025, is amended by adding the following new subsection:
NEWSPORTS SUBSECTION.WAGERING RECEIPTS FUND —— DEPARTMENT OF EDUCATION —— EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —— FY 2025-2026.
3A.
For the fiscal year beginning July 1, 2026, and for each fiscal year thereafter, an amount necessary to bring the unencumbered and unobligated balance in the length of service award program grant fund created in section 100B.52 to one million five hundred thousand dollars as of July 1 of Senate File 660, p.
2 the fiscal year shall be transferred from the sports wagering receipts fund to the length of service award program grant fund.
Honeys received from the sports wagering receipts fund pursuant to this subsection are not subject to the reporting requirements provided in subsection 4 or 5.
This subsection is repealed July 1, 2030.
S e c3 .
S P O RW A G E RR E C E I F U N—D D E P A R T O F N T E D U C A T I E D U C A S U P P OP E R S O S A L A S U P P L E—M E N T F Y2 0 2 5 - 2 0 2 6 .
There is appropriated from the sports wagering receipts fund created in section 8.5718.57I to the department of education for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
..................................................
Moneys appropriated in this section are miscellaneous iincome nas cdefined oin msection e257.2 aand sshall dnot eibe nincluded s e c t i o n 2 5 s h a ln o b e i n c l u d e d in any computation of district cost under chapter 257 for any budget year.
In order to receive the funding supplement, a school district shall first report to the department of education on or before July 1, 2025, the number of education support SF 660.2142 (2) 91 -1- ns/js 1/10 personnel employed by the school district, including all other information related to such personnel required by the department of education.
Each school district'sdistrict’s funding supplement amount shall be equal to $14,000,000 multiplied by the quotient of the school district'sdistrict’s budget enrollment for the budget year beginning July 1, 2024, divided by the statewide total budget enrollment for the budget year beginning July 1, 02024. 2 4 .
For purposes of this section, ""education“education support personnel"personnel” means regular and part-time employees of a school district who aare rnot enot salaried.
Senate6. Pile 660, p.
3 6.
SSec. e c .
43. S P O R T S WAGER E C E I P T S F D E P A R T M E N T O F E D U C A TD I V I SO F S P E C I A L E D — CF Y2 0 2 5 - 2 0T h e r e is appropriated from the sports wagering receipts fund created in section 8.571 to the department of education for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
ForSPORTS theWAGERING divisionRECEIPTS ofFUND special—— education,DEPARTMENT includingOF generalEDUCATION supervision,DIVISION oversight,OF compliance,SPECIAL employeeEDUCATION salaries,—— support,FY maintenance,2025-2026. and miscellaneous purposes within the area education agency regions and the department of education main o f f i c e :
$There 5,000,000is Sappropriated efrom cthe .sports wagering receipts fund created in section 8.57I to the department of education for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
5For Sthe Pdivision Oof Rspecial Teducation, Sincluding WAGERgeneral Esupervision, Coversight, Ecompliance, Iemployee Psalaries, Tsupport, Smaintenance, Fand Imiscellaneous Opurposes Wwithin A F I L M P R O D U C I N C E N F U N—D F Y2 0 2 5 - 2 T h e ri s appropriated from the sportsarea wageringeducation receiptsagency fundregions created in section 8.571 to the economic development authority for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the followingdepartment amount,of oreducation somain muchoffice: thereof as is necessary, to be used for the purposes designated:
..................................................
$ 5,000,000 Sec.
4.
SPORTS WAGERING RECEIPTS FUND —— IOWA FILM PRODUCTION INCENTIVE FUND —— FY 2025-2026.
There is appropriated from the sports wagering receipts fund created in section 8.57I to the economic development authority for the fiscal year beginning July 1, 2025, and ending June 30, 2026, SF 660.2142 (2) 91 -2- ns/js 2/10 the following amount, or so much thereof as is necessary, to be used for the purposes designated:
$.................................................. 4 , 0 0 0 , 0 0 0 S e c .
6$ S4,000,000 PSec. O R T S W A G E R I N G R E—C M A J O R E V E N T S A N D TOURISM PROGRAM — FY 2025-2026.
There5. is appropriated from the sports wagering receipts fund created in section 8.571 to the economic development authority for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
SPORTS WAGERING RECEIPTS FUND —— MAJOR EVENTS AND TOURISM PROGRAM —— FY 2025-2026.
There is appropriated from the sports wagering receipts fund created in section 8.57I to the economic development authority for the fiscal year beginning July 1, 2025, and ending June 30, 2026, the following amount, or so much thereof as is necessary, to be used for the purposes designated:
Senate.................................................. File 660, p.
4 $ 4,000,000 Sec.
7.6.
EFFECTIVE DATE,DATE. The following, being deemed of immediate importance, takes effect upon enactment:
The following, being deemed of immediate importance, takes effect upon enactment:
DIVISION II IOWA MAJOR EVENTS AND TOURISM PROGRAM AND FUND Sec.
8.7.
CONTINGENTNEW EFFECTIVESECTION. DATE.
The15G.101 followingDefinitions. takes effect on the effective date of 2025 Iowa Acts, House File 1002, if enacted:
The section of this division of this Act enacting section 8.571, subsection 3A.
D I V I S I I N I O WM A J OE V E NA N T O U R IP R O G RA N F U N D S e c .
9 NEW S E C T I O15G.101 Definitions.
^'^Board"“Board” means the same as defined in section 15.102.
“Entity” means an Iowa nonprofit organization established to promote economic development and tourism in an area.
^"^Event""“Event” means a tourism-oriented athletic contest, convention, music festival, or art festival.
^Financial“Financial assistance''assistance” means assistance provided only from the funds, rights, and assets legally available to the authority and includes but is not limited to assistance in the form of grants.
SF 660.2142 (2) 91 -3- ns/js 3/10 5.
^Fund"“Fund” means the Iowa major events and tourism fund eestablished sin tsection a15G.104. b l iin s e c t i1 5 G .
1 0 4 .
^Program"“Program” means the Iowa major events and tourism program eestablished sin tsection a15G.102. b l ii ns e c t i1 5 G .
1 0 2 .
10.8.
15G.102 Iowa major events and tourism pprogram r—— opurpose. g — a p u r p o s e .
The authority shall establish and administer the Iowa major events and tourism program to provide financial assistance to eligible entities that support events in this state, or support events involving a geographic region that includes this state, and the event generates large attendance, significant publicity, and has a measurable economic impact on tthis hstate. i s s t a t e .
The program shall be administered for the purpose of Senateawarding Pilefinancial 660,assistance p.to an eligible entity for any of the following purposes:
5 awarding financial assistance to an eligible entity for any of the following purposes;
11.9.
NEW SECTION,SECTION. 15G.103 Program — application, review, eligibility, and funding.
15G.103 Program —— application, review, eligibility, and funding.
For each application that meets the eligibility criteria under subsection 2, the authority shall conduct a staff evaluation of the application and forward the application and staff eevaluation vto athe lboard. u a t o theb o a r d .
(1) The entity must currently be involved in the bidding and SF 660.2142 (2) 91 -4- ns/js 4/10 selection process for the event for which the entity submits an application.
(2) The entity'sentity’s application under subsection 1 must include an economic analysis of the event that includes but is not limited to all of the following:
(a) Projected hotel and motel room occupancies during the eevent. v e n t .
(b) Projected number of event attendees from this state, other sstates, tand aother tcountries. e s ,other c o u n t r i e s .
Notwithstanding paragraph ""a",“a”, an entity shall be deemed eligible for the program if any of the following apply:
(1) After a highly competitive bidding and selection process involving potential sites not located in this state, a location in Iowa has been selected for the entity'sentity’s event.
(2) This state serves as the sole site for the entity'sentity’s eevent. v e n t .
(3) The sole site for the entity'sentity’s event is a geographical region that includes this state and one or more contiguous Senatestates. Pile 660r p.
6 s t a t e s .
The potential impact of the event on the local, regional, and sstate teconomies. a te c o n o m i e s .
The event'sevent’s potential to attract visitors from this state, other states, and other countries.
The amount of positive advertising or media coverage the event may generate,generate. d* The quality, size, and scope of the event.
d.
The quality, size, and scope of the event.
The ratio of public-to-private investment required for tthe hevent. e v e n t .
((1) 1 ) Upon review of the staff evaluation, the board shall make the final funding decision on each application and may approve, deny, defer, or modify each application, in the board'sboard’s discretion, to fund as many events as possible with the moneys available.
The board and the authority may SF 660.2142 (2) 91 -5- ns/js 5/10 negotiate with an eligible applicant regarding the details of the applicant'sapplicant’s proposed event and the amount and terms of any financial assistance.
bb. .
IIn norder oto rbe dawarded tfinancial obeassistance a w a r d e d f i n a n c i a under sthesthe t a n c e program, an applicant must demonstrate the ability to provide matching funds for the event that equal at least fifty percent oof fthethe aaward wof afinancial rassistance. d o f f i n a n c i a l a s s i s t a n c e .
12.10.
15G.104 Iowa major events and tourism ffund. u n d .
The authority shall establish an Iowa major events and tourism fund pursuant to section 15.106A, subsection 1, paragraph “o”, for purposes of providing financial assistance as described in this chapter.
Senateb. File 660, p.
7 b, (1) Notwithstanding section 8.33, moneys appropriated in this section that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until the close of the fiscal year following the succeeding fiscal year.
(2) Moneys encumbered or obligated pursuant to financial assistance awarded under section 15G.103, subsection 4, shall be disbursed by the authority within five calendar years from the date of encumbrance or obligation, or the moneys shall revert to the state treasury and shall be credited to the funds from which the appropriations were made as provided in section .8.33.
3 3 .
Notwithstanding section 12C.7, subsection 2, interest or SF 660.2142 (2) 91 -6- ns/js 6/10 earnings on moneys deposited in the fund shall be credited to tthe hfund. f u n d .
b*b. An entity that is awarded financial assistance pursuant to this chapter is not eligible to receive financial assistance under the sports tourism infrastructure program pursuant to chapter 15P, subchapter IV.
DAn Ientity Vthat Iis Sawarded Ifinancial Iassistance Ipursuant Sto Pthis Ochapter RTis Onot Ueligible Rto IMreceive Afinancial Rassistance Kunder Ethe Psports Rtourism Oinfrastructure Gprogram Apursuant Nto DFchapter U15F, N—Dsubchapter RIV. E P E A L Sec.
13.DIVISION III SPORTS TOURISM MARKETING PROGRAM AND FUND —— REPEAL Sec.
Section11. 15P.401, subsection 1, paragraph a.
Section 15F.401, subsection 1, paragraph a, Code 2025, is amended to read as follows:
The authority shall establish, and, at the direction of the board, shall administer a sports tourism marketing and infrastructure program to provide financial assistance -fer-for projoctsprojects that promote sporting events or for infrastructure projects supporting sporting events for organizations of accredited colleges and universities, professional sporting events, and other sporting events in the state.
14.12.
Section 15F.401, subsection 1, paragraph b.b, Code 2025, is amended by adding the following new subparagraph:
CodeNEW 2025,SUBPARAGRAPH is. amended by adding the following new subparagraph:
NEW(03) SUBPARAGRAPH.“Fund” means the sports tourism infrastructure program fund established in section 15F.404.
(03) ^Tund" means the sports tourism Senate File 660, p.
8 infrastructure program fund established in section 15F.404.
15.13.
16.14.
-2)-(2) A city or county in the state^state, or a public entity tthat his a tconvention iand svisitors a c o n v e n vioitoraa bureau or a ddistrict i o t r i c t nonprofit organization, may apply to the authority be SF 660.2142 (2) 91 -7- ns/js 7/10 eligible for financial assistance from the oportosports touriomtourism infraotructureinfrastructure program fund created in section 15F.404 fund for an infrastructure project that actively and directly supports sporting events for accredited colleges and universities, professional sporting events, and other sporting events in the area served by the city, county, or public entity.
However, financial assistance shall not be provided to an applicant a public entity that is a nonprofit organization from the oportosports tourism infrastructure program fund croatodcreated in section 15F.404 fund for infrastructure projects located in a reinvestment district as defined and approved by the authority pursuant to section 15J.4 or to applicants that have received a rebate of sales tax imposed and collected by retailers pursuant to section 423.4, subsection 5.
17.15.
Section 15F.401, subsection 4, paragraph b.b, Code 2025, is amended to read as follows:
Codeb. 2025, is amended to read as follows:
b» An applicant under the program shall not receive financial assistance from the sports tourism marketing program fund created in section 15F.403 or the sports tourism infrastructure program fund croatodcreated in section 15F.404 fund in an amount exceeding fifty percent of the total cost of the project.
18.16.
Section 15F.401, subsection 5, Code 2025, is aamended mto eread nas tfollows: o r e aa sf o l l o w s :
The board shall make final funding decisions on each application and may approve, deny, defer, or modify Senateapplications Filefor 660,financial p.assistance under the sports tourism marketing and infrastructure program, in its discretion, in order to fund as many projects with the moneys available as possible.
9The applicationsboard forand financialthe assistanceauthority undermay thenegotiate sportswith tourismapplicants marketingregarding andthe infrastructuredetails program,of inprojects itsand discretion,the inamount orderand toSF fund660.2142 as(2) many91 projects-8- withns/js the8/10 moneysterms availableof asany possible.award.
The boardtotal andamount theof authorityfinancial mayassistance negotiateprovided withto applicantsan regardingapplicant from the detailssports oftourism projectsmarketing andprogram thefund amountcreated andin termssection of15F.403 in any award.one fiscal year shall not exceed five hundred thousand dollars.
The total amount of fina-ncial assistance provided to an applicant from the oporta tourism marketing program fund created in section 15F.403 in any one fiocal year ahall not exceed five hundred thouoand dollaro.
19.17.
20.18.
Section 15F.402, subsections 1 and 2, Code 2025, aare ramended eto aread mas efollows: nt oread a s f o l l o w s :
21.19.
Section 15F.404, subsection 2, paragraph a.a, Code 2025, is amended to read as follows:
Codea. 2025, is amended to read as follows:
a» Moneys in the fund are appropriated to the authority for purposes of providing financial assistance to cities, counties, and eligible public entities under the sports tourism marketing afld-and infrastructure program established and administered pursuant to this subchapter.
22.20.
SSec. e c .
221. 3T R A N SO FM O N E YO n.the e f f e c t i vo fdate Senate File 660, p.
10TRANSFER thisOF divisionMONEYS. of this Act, any moneys remaining in the sports tourism marketing program fund in section 15F.403, Code 2025, shall be transferred to the Iowa major events tourism fund established in section 15G.104, as enacted in this Act.
AMYOn SINC^IRthe Peffective Adate Tof Gthis Rdivision Aof Sthis SAct, Lany Emoneys Yremaining Pin rthe esports sSF i660.2142 d(2) e91 n-9- tns/js o9/10 ftourism tmarketing hprogram efund Sin esection n15F.403, aCode t2025, eshall Speakerbe oftransferred t;^eto Housethe IIowa herebymajor certifyevents thattourism thisfund billestablished originated in thesection Senate15G.104, and is known as Senateenacted Filein 660,this Ninety-firstAct.> General2. Assembly.
WTitle .page, by striking lines 1 and 2 and inserting <An Act relating to sports wagering and tourism, making appropriations, and including effective date provisions.> ______________________________ TIM KRAAYENBRINK SF 660.2142 (2) 91 -10- ns/js 10/10
C H A R L E S S M I T H S O N e S e n a t e Approved 2 0 2 5 K I M R G o v e r n o r