D E P A R TO FA D M I N I S T S E R V I — E S REVOLVING FUNDS.

There is appropriated to the department of administrative services for the fiscal year beginning July 1, 2026, and ending June 30, 2027, from the revolving funds designated in chapter 8A and from internal service funds created by the department such amounts as the department deems necessary for the operation of the department consistent with the requirements of chapter 8A.

S e c3 .

D E P A R TO FA D M I N I S T S E R V I — ES T A T E E M P L O H E A LI N S U R AA D M I N I S TC H A R G F o t h e fiscal year beginning July 1, 2026, and ending June 30, 2027, the monthly per contract administrative charge which may be assessed by the department of administrative services shall be $2.00 per contract on all health insurance plans administered by the department.

S e c4 .

A U D I O FS T A T E .

TherePage is5, appropriatedline from27, theby generalstriking fund<6,206,128> of the state to the office of the auditor of state for the fiscal year beginning July 1, 2026, and endinginserting June<8,606,128> 30,2. 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

ForPage salaries,5, support,line maintenance,28, andby miscellaneousstriking purposes,<132.00> and forinserting not<162.00> more3. than the following full-time equivalent positions:

SPage 1,002,6866, Fafter Tline E18 sby 9inserting: 8 .

0<d. 0 2.

TheOf auditorthe ofmoneys stateappropriated mayin retainthis additionalsubsection, full-time$2,400,000 equivalent positions as is reasonableallocated and necessary to performemploy governmentaladditional subdivisionnursing auditsfacility whichinspectors are reimbursable pursuant to section 11.20 or 11.21, to perform audits which are requested by and reimbursableassisted fromliving theprogram federalmonitors government, and to perform workadditional requestedsafety byinspections.> and4. reimbursable from departments or agencies pursuant to section 11.5A or 11.5B.

ThePage auditor20, Houseafter Fileline 2768,24 p.by inserting:

4<DIVISION of___ stateNURSING shallFACILITIES notifyINSPECTIONS theSec. department of management, the legislative fiscal committee, and the legislative services agency of the additional full-time equivalent positions r e t a i n e d .

3.___.

TheSection auditor135C.16, ofsubsection state1, shallCode allocate2026, moneysis fromamended the appropriation in this section solely for audit work related to theread annualas comprehensivefollows: financial report, federally required audits, and investigations of embezzlement, theft, or other significant financial irregularities until the audit of the annual comprehensive financial report is complete.

S e c 5 .

I O WE T H IA N DC A M P AD I S C L O B O A R T h e r e is appropriated from the general fund of the state to the Iowa ethics and campaign disclosure board for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 1,045,432 F T E s 7 .

0 0 S e c6 .

G O V E RA N L I E U T E G O V E R N T h e i s appropriated from the general fund of the state to the offices of the governor and the lieutenant governor for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:

G E N E RO F F I C E For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 2,864,932 F T E s 2 5 .

0 0 2.

TERRACE HILL QUARTERS For the governor's quarters at Terrace Hill, including salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 144,222 F T E s 2 .

0 0 House File 2768, p.

5 Sec.

7 .

DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING.

There is appropriated from the general fund of the state to the department of inspections, appeals, and licensing for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:

A D M I N I S T D I V I S I O N For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 808,285 F T E s 1 1 .

5 5 .

A D M I N I S T H E A R I D I V I S I O N For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 654,983 F T E s 2 3 .

0 0 .

I N V E S T I G A T I O N S a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 2,769,231 F T E s 5 6 .

0 0 b.

By December 1, 2026, the department shall submit a report to the general assembly concerning the department's activities relative to fraud in public assistance programs for the fiscal year beginning July 1, 2025, and ending June 30, 2026.

The report must include but is not limited to a summary of the number of cases investigated, case outcomes, overpayment dollars identified, amount of cost avoidance, and actual d o l l ar e c o v e r e d .

H E A L F A C I L I T I E S a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 6 , 2 0 6 , 1 2 8 F T E s 1 3 2 .

0 0 b.

The department shall make all of the following House File 2768f p.

6 information available to the public as part of the department's development efforts to revise the department's internet site:

(1) The number of inspections of health facilities conducted by the department annually by type of service provider and type of inspection, (2) The total annual operations budget for the department that is associated with health facilities regulation, including general fund appropriations and federal contract dollars received by type of service provider inspected.

(3) The total number of full-time equivalent positions in the department that are associated with health facilities regulation, to include the number of full-time equivalent positions serving in a supervisory capacity, and serving as surveyors, inspectors, or monitors in the field by type of service provider inspected.

(4) Identification of state and federal survey trends, cited regulations, the scope and severity of deficiencies identified, and federal and state fines assessed and collected concerning nursing and assisted living facilities and programs.

c.

It is the intent of the general assembly that the department continuously solicit input from health facilities regulated by the department to assess and improve the department's level of collaboration and to identify new opportunities for cooperation.

, E M P L O Y A P P EB O A R D a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 510,782 F T E s 1 1 .

0 0 b.

The employment appeal board shall be reimbursed by the department for all costs associated with hearings conducted under chapter 91C related to contractor registration.

The board may expend, in addition to the amount appropriated under this subsection, additional amounts as are directly tillable to the department under this subsection and to retain the additional full-time equivalent positions as needed to conduct hearings required pursuant to chapter 91C.

c.

The employment appeal board may temporarily exceed and House File 2768, p.

7 draw more than the amount appropriated in this subsection and incur a negative cash balance as long as there are receivables of federal funds equal to or greater than the negative balance and the amount appropriated in this subsection is not exceeded at the close of the fiscal year.

I O W O F F IO FC I V R I G H T S a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 1,538,921 F T E s 3 0 .

0 0 b.

The Iowa office of civil rights may enter into a contract with a nonprofit organization to provide legal assistance to resolve civil rights complaints.

L A B OS E R V I C E S a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 2,965,719 F T E s 5 0 .

0 0 b.

Notwithstanding section 8.33, moneys appropriated in this subsection 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 succeeding fiscal year, 8.

DIVISION OF WORKERS' COMPENSATION a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 3,381,044 F T E s 2 6 .

0 0 b.

Notwithstanding section 8.33, moneys appropriated in this subsection 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 succeeding fiscal year.

P R O F E S S L I C E N S I N G For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time House File 2768, p.

8 equivalent positions:

$ 1,627,969 P T E s 1 3 9 .

0 0 0 .A P P R O P R IR E A L L O C A T I O N Notwithstanding section 8.39, the department of inspections, appeals, and licensing, in consultation with the department of management, may reallocate moneys appropriated in this section as necessary to best fulfill the needs of the department of inspections, appeals, and licensing provided for in the appropriation.

However, the department of inspections, appeals, and licensing shall not reallocate moneys appropriated for labor services or the division of workers' compensation.

Sec.

8.

DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING — L I C E NO RR E G I S T RF E E S .N 1.

For the fiscal year beginning July 1, 2026, and ending June 30, 2027, the department of inspections, appeals, and licensing shall collect any license or registration fees or electronic transaction fees generated during the fiscal year as a result of licensing and registration activities under chapters 99B, 137C, 137D, and 137F.

2.

From the fees collected by the department under this section on behalf of a municipal corporation with which the department has an agreement pursuant to section 137F.3, through a statewide electronic licensing system operated by the department, notwithstanding section 137F.6, subsection 2, the department shall remit the amount of those fees to the municipal corporation for whom the fees were collected less any electronic transaction fees collected by the department to enable electronic payment.

3.

From the fees collected by the department under this section, other than those fees described in subsection 2, the department shall deposit the amount of $290,435 into the general fund of the state prior to June 30, 2027.

4.

From the fees collected by the department under this section, other than those fees described in subsections 2 and 3, the department shall retain the remainder of the fees for the purposes of enforcing the provisions of chapters 99B, 137C, 137D, and 137F.

Notwithstanding section 8.33, moneys retained by the department pursuant to this subsection that remain House Pile 2768, p.

9 unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes of enforcing the provisions of chapters 99B, 137C, 137D, and 137F during the succeeding fiscal year.

The department shall provide an annual report to the department of management and the legislative services agency on fees billed and collected and expenditures from the moneys retained by the department in a format determined by the department of management in consultation with the legislative services a g e n c y .

Sec.

9 .

DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING — R A C IA N DG A M IC O M M I S—S IR A C IA N G A M I N G REGULATION.

There is appropriated from the gaming regulatory revolving fund created in section 99F.20 to the racing and gaming commission of the department of inspections, appeals, and licensing for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous purposes for regulation, administration, and enforcement of pari-mutuel racetracks, excursion boat gambling, gambling structure laws, sports wagering, and fantasy sports contests, and for not more than the following full-time equivalent positions:

$ 8,049,999 F T E s 5 7 .

7 0 Sec.

10.

DEPARTMENT OF INSPECTIONS, APPEALS, AND LICENSING — ROAD USE TAX FUND.

There is appropriated from the road use tax fund created in section 312.1 to the administrative hearings division of the department of inspections, appeals, and licensing for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous p u r p o s e s :

$ 1,623,897 S e c .

1 D E P A R T O FI N S U R AA N F I N A N S E R V I C E S — COMMERCE REVOLVING FUND.

There is appropriated from the commerce revolving fund created in section 546.12 to the House File 2768, p.

10 department of insurance and financial services for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:

B A N K ID I V I S I O N For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 14,881,690 F T E s 7 9 .

0 0 .

C R E D U N I D I V I S I O N For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 3,018,710 F T E s 1 6 .

0 0 .

I N S U R AD I V I S I O N a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 11,010,719 F T E s 1 3 1 .

8 5 b.

The insurance division expenditures for examination purposes may exceed the projected receipts, refunds, and reimbursements, estimated pursuant to section 505.7, subsection 7, including the expenditures for retention of additional personnel, if the expenditures are fully reimbursable and the division first does all of the following:

(1) Notifies the department of management, the legislative services agency, and the legislative fiscal committee of the need for the expenditures.

(2) Files with each of the entities named in subparagraph (1) the legislative and regulatory justification for the expenditures, along with an estimate of the expenditures.

S e c .

1 2D E P A R T M I N S U R A N C E A N D F I N A N C I A L S E R V I C E S — GENERAL FUND.

There is appropriated from the general fund of the state to the department of insurance and financial services for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary.

House File 2768, p.

11 to be used for the purposes designated;

For deposit in the captive insurance regulatory and supervision fund created in section 521J.12 for use as provided in section 521J.12, including salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 450,000 F T E s 2 .

0 0 Sec.

13.

DEPARTMENT OF MANAGEMENT.

There is appropriated from the general fund of the state to the department of management for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:

ForIn enterpriseaddition resourceto planning,the providinginspections forrequired aby salarysections model135C.9 administrator,and conducting135C.38, performancethe audits,department theshall department'smake LEANor process,cause andto criminalbe andmade juvenilesuch justicefurther planning;unannounced inspections as it deems necessary to adequately enforce this chapter.

At least one general unannounced inspection shall be conducted for salaries,each support,health maintenance,care andfacility, miscellaneousother purposes;than a nursing facility, within a thirty-month period.

andOn foraverage, notat moreleast thanone thegeneral followingunannounced full-timeinspection equivalentshall positions:be conducted for each nursing facility within a twelve-month period.

$The 3,666,154inspector Fshall Tshow Eidentification sto 2the 9person .in charge of the facility and state that an inspection is to be made before beginning the inspection.

0An 0employee 2.of the department who gives unauthorized advance notice of an inspection made or planned to be made under this subsection or section 135C.38 shall be disciplined as determined by the director, except that if the employee is employed pursuant to the merit system provisions of chapter 8A, subchapter IV, the discipline shall not exceed the discipline authorized pursuant to that subchapter.

a.

For the division of information technology;

for salaries, support, maintenance, and miscellaneous purposes;

and for not more than the following full-time equivalent positions:

$ 4,421,887 F T E s 2 4 .

3 9 b.

Of the moneys appropriated in this subsection, $325,000 is allocated to providing cybersecurity services to local g o v e r n m e n t s .

14.___.

DEPARTMENTSection OF135C.38, MANAGEMENTsubsection INFORMATION1, TECHNOLOGYparagraph Ra, Esubparagraph V(1), Osubparagraph Ldivisions VA(a) Nand I(b), NCode THF E2768.4234 RF(2) U91 N-1- Dsc/ns S1/5 .2026, are amended to read as follows:

(a) Within two one working days day for a complaint determined by the department to be an alleged immediate jeopardy situation.

(b) Within ten five working days for a complaint determined by the department to be an alleged high-level, nonimmediate jeopardy situation.

DIVISION ___ LONG-TERM CARE WORKFORCE TAX INCENTIVES Sec.

___.

NEW SECTION.

135E.1 Iowa supports direct care professionals relocation tax credit.

ThereA istaxpayer appropriatedmay toclaim thea departmentone-time ofdirect managementcare forprofessional therelocation fiscaltax yearcredit beginningof Julythree 1,thousand 2026,dollars andif ending June 30, 2027, from the revolvingtaxpayer fundsincludes designatedall in chapter 8, subchapter XI, and from internal service funds created under section 8.92, such amounts as the department deems necessary for the operation of the departmentfollowing pursuant to and consistent with the requirementstaxpayer’s oftax chapterreturn: 8, subchapter XI.

2.

NotwithstandingEvidence sectionthat 321A.3,the subsectiontaxpayer 1,resided forin theanother Housestate Fileprior 2768,to p.residing in Iowa.

12 fiscal year beginning July 1, 2026, and ending June 30, 2027, the first $750,000 collected and transferred to the treasurer of state with respect to the fees for transactions involving the furnishing of a certified abstract of a vehicle operating record under section 321A.3, subsection 1 , shall be transferred to the lowAccess revolving fund created in section 8,90 for the purposes of developing, implementing, maintaining, and expanding electronic access to government records as provided by law.

AllProof feesof collectedemployment withas respecta todirect transactionscare involvingprofessional lowAccessin shallIowa beat deposited in the lowAccesstime revolvingof fundfiling created under section 8.90 and shall be used only for the supporttax ofreturn. lowAccess projects.

Sc. e c1 5 .

DA Ewritten Packnowledgment Athat Rif TOthe FMtaxpayer Adoes Nnot Acontinue Gto Ework Mat ERleast Oone AUthousand Sfive EThundred Ahours Xper FUND.year in Iowa as a direct care professional for three consecutive years after the date the tax return is filed, the taxpayer shall be subject to a pro rata repayment of the tax credit.

There is appropriated from the road use tax fund created in section 312.1 to the department of management for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous p u r p o s e s :

$ 56,000 Sec.

16.

IPERS — GENERAL OFFICE, There is appropriated from the Iowa public employees' retirement fund created in section 97B.7 to the Iowa public employees' retirement system for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and other operational purposes to pay the costs of the Iowa public employees' retirement system, and for not more than the following full-time equivalent positions:

$ 26,330,702 F T E s 1 1 0 .

0 0 S e c1 7 .

I O WP U B LI N F O R M AB O A R T h e ri s appropriated from the general fund of the state to the Iowa public information board for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes House File 2768, p.

13 designated:

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 496,227 F T E s 4 .

0 0 S e c1 8 .

D E P A R TO FR E V E N U E .

1.

There is appropriated from the general fund of the state to the department of revenue for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 15,349,678 F T E s 1 6 6 .

6 6 b.

From the moneys appropriated in this subsection, the department shall use $400,000 to pay the direct costs of compliance related to the collection and distribution of local sales and services taxes imposed pursuant to chapter 423B.

TheAny directorcredit ofin revenueexcess shallof prepare and issue a state appraisal manual and the revisionstax toliability theis staterefundable. appraisal manual as provided in section 421.17, subsection 17, without cost to a city or county.

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.

3.

A person who claims the tax credit under this section shall not be eligible to claim the retention tax credit under section 135E.2 for at least three calendar years following the tax year in which the person claims the tax credit under this section.

4.

A tax credit certificate issued under this section shall not be transferred to any other person.

HF 2768.4234 (2) 91 -2- sc/ns 2/5 5.

The department of inspections, appeals, and licensing, in consultation with the department of revenue, shall adopt rules pursuant to chapter 17A to administer this section.

6.

For purposes of this section, “direct care professional” means a person, regardless of job title, who provides supportive services and care to people who are aging, or experiencing illness or disability, and includes but is not limited to personal and home care aides, nursing aides, orderlies and attendants, and home health aides.

1___. 9 .

DEPARTMENTNEW OSECTION. F REVENUE — MOTOR VEHICLE FUEL TAX FUND.

There135E.2 isIowa appropriatedsupports fromdirect thecare motorprofessionals vehicleretention fuel tax fundcredit. created pursuant to section 452A.77 to the department of revenue for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous purposes, and for administration and enforcement of the provisions of chapter 452A and the motor vehicle fuel tax p r o g r a m :

$ 1,305,775 Sec.

20.

SECRETARY OF STATE.

There is appropriated from the general fund of the state to the office of the secretary of state for the fiscal year beginning July 1, 2026, and ending House File 2768, p.

14 June 30, 2027, the following amounts, or so much thereof as is necessary, to be used for the purposes designated:

A D M I N I S T RA N E L E C T I O N S a.

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 2,566,697 F T E s 1 9 .

2 5 b.

The state department or agency that provides data processing services to support voter registration file maintenance and storage shall provide those services without charge.

B U S I N S E R V I C E S For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 1,568,795 F T E s 1 6 .

7 5 S e c 2 1 .S E C R E TO FS T A — E A D D R C O N F I D E N T I A L I T Y PROGRAM REVOLVING FUND.

There is appropriated from the address confidentiality program revolving fund created in section 9.8 to the office of the secretary of state for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous p u r p o s e s :

$ 195,400 S e c 2 2 .S E C R E TO FS T A F I L I F E ER E F U N D .

Notwithstanding the obligation to collect fees pursuant to the provisions of section 489.122, subsection 1, paragraphs ^^c" and ^^s", section 490.122, subsection 1, paragraph "^a", and section 504.113, subsection 1, paragraphs ^^a", ^^c", "^j", ^^k", ^^1", and ^^m", for the fiscal year beginning July 1, 2026, the secretary of state may refund these fees to the filer pursuant to rules established by the secretary of state.

The decision of the secretary of state not to issue a refund under rules established by the secretary of state is final and not subject to review pursuant to chapter 17A.

House File 2768, p.

15 S e c2 3 .

T R E A S O FS T A T E .

ThereA istaxpayer appropriatedmay fromclaim thea generaldirect fundcare ofprofessional theretention statetax tocredit the office of treasurertwo ofthousand statedollars for the fiscaltax year beginning JulyJanuary 1, 2026,2027, andif endingthe Junetaxpayer 30,includes 2027,all of the following amounts,with or so much thereof as is necessary, to be used for the purposestaxpayer’s designated:tax return:

ForDocumentation salaries,that support,the maintenance,taxpayer andworked miscellaneousat purposes,least andone forthousand notfive morehundred thanhours in the followingimmediately full-timepreceding equivalenttax positions:year as a direct care professional.

$ 1,046,415 F T E s 2 8 .

0 0 b.

For deposit in the administrative fund of the Iowa ABLE savings plan trust created in section 121.4, for implementation and administration activities of the Iowa ABLE savings plan t r u s t :

$ 200,000 2.

The office of treasurer of state shall supply administrative support for the executive council.

Sec.

24.

TREASURER O F STATE — ROAD USE TAX F U N D There is appropriated from the road use tax fund created in section 312.1 to the office of treasurer of state for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For enterprise resource management costs related to the distribution of road use tax fund moneys:

$ 316,788 S e c2 5 .I O W U T I L I C O M M I S S I O N .

1.

There is appropriated from the commerce revolving fund created in section 546.12 to the Iowa utilities commission for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the following amount, or so much thereof as is necessary, to be used for the purposes designated:

For salaries, support, maintenance, and miscellaneous purposes, and for not more than the following full-time equivalent positions:

$ 12,080,831 F T E s 8 0 .

0 0 2.

The Iowa utilities commission may expend additional House File 2768, p.

16 moneys, including moneys for additional personnel, if those additional expenditures are actual expenses which exceed the moneys budgeted for utility regulation and the expenditures are fully reimbursable.

Before the commission expends or encumbers an amount in excess of the moneys budgeted for regulation, the commission shall first do all of the following:

a.

Notify the department of management, the legislative services agency, and the legislative fiscal committee of the need for the expenditures.

FileProof with each of theemployment entitiesas nameda indirect paragraphcare ^^a"professional thein legislativeIowa andat regulatory justification for the expenditures,time along with an estimate of filing the expenditures.tax return.

Sc. e c2 6 .

C H A Rwritten —acknowledgment EIthat Oif WUthe Ttaxpayer Idoes Lnot Icontinue Tto Iwork Eat Sleast Cone Othousand Afive Nhundred Dhours Sper Syear Iin OIowa Nas Da Edirect Pcare Aprofessional Rfor Tthree Oconsecutive Fyears Ifollowing Nthe Sfirst Uday RA N D F I N A NS E R V I CT h l o w a Utilities commission and each division of the departmentcalendar ofyear insurance and financial services shall include in itswhich chargesthe assessedcredit oris revenuesissued, generatedthe antaxpayer amountis sufficientsubject to covera thepro amountrata statedrepayment inof its appropriation and any state-assessed indirect costs determined by the departmenttax ofcredit. administrative s e r v i c e s .

Sec.2.

27.For the tax year beginning January 1, 2030, a taxpayer may be eligible to claim a direct care professional retention tax credit every three calendar years if the taxpayer provides the documentation, proof, and written acknowledgment required under subsection 1 with the claim, and provides documentation that the taxpayer has complied fully with all of the requirements prescribed under subsection 1 for the most recently claimed prior tax credit under this section.

IOWA PRODUCTS.

As a condition of receiving an appropriation, any agency appropriated moneys pursuant to this division of this Act shall give first preference when purchasing a product to an Iowa product or a product produced by an Iowa-based business, and shall give second preference to a United States product or a product produced by a business based in the United States.

S e c .

2 L I M I T A T IS T A N D I N G A P P R O P R I A T I O N .

Notwithstanding the standing appropriation in the following designated section for the fiscal year beginning July 1, 2026, and ending June 30, 2027, the amount appropriated from the general fund of the state pursuant to that section for the following designated purpose shall not exceed the following a m o u n t :

For the enforcement of chapter 453D relating to tobacco product manufacturers under section 453D.8:

$ 17,525 D I V I SI IO N D E P O SO FC E R T F E E S House File 2768, p.

17 Sec.

29.

Section 10A.519, subsection 3, Code 2026, is amended by adding the following new paragraph;

NEW PARAGRAPH, c.

The fees collected by the director under this subsection shall be deposited in the licensing and regulation fund created in section IDA.507.

Sec.

30.

Section 10A.519, subsection 7, Code 2026, is a m e n dt or e aa s f o l l o w s :

a - , — A consumer fireworks fee fund is created in the state treasury under the control of the director.—Notwithstanding section 12C.7,—interest or earnings on moneys in the consumer fireworks fee fund shall be credited to the consumer fireworks fee fund.—Moneys in the fund are appropriated to the director to be used to fulfill the responsibilities of the director for the administration and enforcement of this section and section 10A.520 and to provide grants pursuant to paragraph , — T h e fund shall include the fees collected by the director under the fee schedule established pursuant to subsection 3 and the fees collected by the director under section 10A.520 for wholesaler registration.

b-r The director shall establish a local fire protection and emergency medical service providers grant program to provide grants in the following order of priority:

Local fire protection service providers and local emergency medical service providers to establish or provide fireworks safety education programming to members of the public, and for the purchase of necessary enforcement, protection, or emergency response equipment related to the sale and use o f consumer fireworks in this state.

(2) b.

Local volunteer fire protection service providers for the purchase of necessary enforcement, protection, or emergency response equipment.

Sec.

31.

Section 10A.520, subsection 3, Code 2026, is a m e n t o r e aa s f o l l o w s :

TheAny directorcredit shallin establishexcess anof annualthe registrationtax feeliability ois frefundable. one thousand dollars for wholesalers o f consumer fireworks within the state.

RegistrationHF fees2768.4234 collected(2) pursuant91 to-3- thissc/ns section3/5 shallIn belieu depositedof inclaiming a refund, the consumertaxpayer fireworksmay feeelect fundto createdhave inthe sectionoverpayment IDA.519shown licensingon andthe regulationtaxpayer’s fundfinal, createdcompleted inreturn sectioncredited 10A.507.to the tax liability for the following tax year.

House4. File 2768, p.

18A Sec.tax credit certificate issued under this section shall not be transferred to any other person.

32.5.

SectionThe 90A.10,department subsectionof 1,inspections, Codeappeals, 2026,and islicensing, amendedin tconsultation orwith ethe aadepartment sfof orevenue, lshall ladopt orules wpursuant sto :chapter 17A to administer this section.

1.6.

MoneysFor collectedthe pursuantpurposes toof sectionthis 90A,9section, from“direct acare professionalprofessional” boxingmeans eventa areperson, appropriatedregardless toof thejob departmenttitle, ofwho inspections,provides appeals^supportive services and licensingcare andto shallindividuals bewho usedare byaging, theor commissionerexperiencing toillness awardor grantsdisability, toand organisationsincludes thatbut promoteis amateurnot boxinglimited matchesto inpersonal thisand statehome depositedcare inaides, thenursing licensingaides, orderlies and regulationattendants, fundand createdhome inhealth sectionaides. 10A.507.

All other moneys collected by the commissioner pursuant to this chapter are appropriated to the department of inspections, appeals, and licensing and shall be used by the commissioner to administer this chapter.

Section 8.33 applies only to moneys in excess of the first twenty thousand dollars appropriated each fiscal y e a r .

33.___.

SectionNEW 99B.58,SECTION. Code 2026, is amended to read as f o l l o w s :

99B.58422.12R ElectricalIowa orsupports mechanicaldirect amusementcare devicesprofessionals —relocation specialtax fundcredit. deposit of fees.

FeesThe collectedtaxes byimposed theunder department pursuant to sections 99B.53 and 99B.56 shall be deposited in a special fund created in the state treasury.—Moneys in the fund are appropriated to the department of inspections, appeals, and licensing and the department of public safety for adminiotration and enforcement of this aubchapter,—includingsubchapter, employmentless ofany noccsoarycredits personnel.—Theallowed distributionunder ofsection moneys422.12, in the fund to the department of inspections# appealo, and licensing and the department of public safety shall be pursuantreduced to a written policy agreed upon by thean departments.—NotvyithstandingIowa sectionsupports 12C.7,direct subsectioncare 2/professionals interestrelocation ortax earningscredit onallowed moneysunder deposited in the fund shall be credited -t-o-the fund.—Notwithstanding section 8.33,135E.1. moneys remaining in the fund at the end of a fiscal year shall not revert to the general fund of the state the licensing and regulation fund created in section 10A.507.

34.___.

SectionNEW 505.7,SECTION. subsection 3, Code 2026, is amended t oread a s f o l l o w s :

3.422.12S Iowa supports direct care professionals retention tax credit.

FortyThe percenttaxes ofimposed theunder noncxaminationthis Nonexaminationsubchapter, revenuesless payableany tocredits theallowed divisionunder ofsection insurance422.12, orshall thebe departmentreduced ofby revenuean inIowa connectionsupports withdirect thecare regulationprofessionals ofretention insurancetax companiescredit orallowed otherunder entitiessection subject135E.2. to the regulatory House Pile 2768, p.

19 jurisdiction of the division shall be deposited in the commerce revolving fund created in section 546.12 and shall be subject to annual appropriation to the division for its operations and is also subject to expenditure under subsection 6.

The remaining Unobligated nonexamination revenues payable to the division of insurance or the department of revenue shall may be deposited in the general fund of the state.

35.___.

TRANSFERAPPLICABILITY. OF MONEYS.

OnThis the effective date of this division of this Act,Act unencumberedapplies and unobligated moneys remaining in the consumer fireworks fee fund created in section 10A.519, Code 2026, and the special fund created in section 99B,58, Code 2026, shall be transferred to thetax licensingyears andbeginning regulationon fundor createdafter inJanuary section1, 10A.507.2027.> 5.

PATTitle GRASSL^page, AMYline SINCLAIR10, Speakerafter of<commission> theby Houseinserting President<, ofregulating theinspection Senaterequirements Ifor herebynursing certifyfacilities, thatcreating thisa billtax originatedincentive infor thelong-term Housecare professionals, and isincluding knownapplicability asprovisions> House6. File 2768, Ninety-first General Assembly.

ME^ANBy NELSONrenumbering Ch^efas CXerknecessary. o^^he House Approved W l ^ , 2026 KIM REYNOLDS G o v e r n o r

HF 2768.4234 (2) 91 -4- sc/ns 4/5 ______________________________ R.

JOHNSON of Polk HF 2768.4234 (2) 91 -5- sc/ns 5/5