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NE1ZAI , ASS EN I I 3I, Y !• • _ _ N•:;1il 1 I9tl il1 ',.tlli 1!!tl 1 (441!I 1 4LC!11 ;I!1 :I'! House File 1002 AN ACT AUTHORIZING LENGTH OF SERVICE AWARD PROGRAMS FOR VOLUNTEER FIRE FIGHTERS, VOLUNTEER EMERGENCY MEDICAL CARE PROVIDERS, AND RESERVE PEACE OFFICERS, AND MAKING APPROPRIATIONS.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

Section 1 .

NEW SECTION.

100B.51 Length of service award programs — authorization.

The governing body of a municipality, as defined in section 100B.21, is authorized to establish a length of service award program for volunteer fire fighters as defined in section 85.61, emergency medical care providers as defined in section 147A.1 who are volunteers, and reserve peace officers as defined in section 80D.1A.

The program shall provide length of service awards, as described in section 457(e)(11) of the Internal Revenue Code, to volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers serving a municipality that elects to establish a program.

The program shall be designed to treat awards from the program as a tax-deferred benefit under the Internal Revenue Code.

The governing body of the municipality shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other House File 1002, p.

2 guidelines as deemed necessary to operate the program.

For purposes of this section, "volunteer - means the individual was compensated by the municipality for the individual's services for less than five thousand dollars per year in the immediately preceding calendar year and in the current calendar year.

Sec.

2.

NEW SECTION.

100B.52 Length of service award program grant fund — appropriation.

APage length1, line 22, after <program.> by inserting <For purposes of servicethis awardsection, program“volunteer” grantmeans fundthe isindividual createdwas incompensated by the statemunicipality treasuryfor underthe individual's services for less than five thousand dollars per year in the controlimmediately ofpreceding calendar year and in the economiccurrent developmentcalendar authority.year.> 2.

ThePage fund1, shalllines consist26 and 27, by striking <department of allrevenue> moneysand appropriatedinserting to<economic thedevelopment fund.authority> 3.

2.Page 1, line 30, by striking <department of revenue> and inserting <economic development authority> 4.

MoneysPage in1, theline length34, ofby servicestriking award<department programof grantrevenue> fundand areinserting appropriated<economic to the economic development authorityauthority> for5. the purpose of providing grants to municipalities that have established a length of service award program as described in section 100B.51 to provide contributions to the program on behalf of participants in the program.

ThePage economic2, developmentline authority2, shallby adoptstriking rules<department> pursuant6. to chapter 17A establishing a grant application process.

ThePage rules2, mustby requirestriking alines municipality3 tothrough electronically5 fileand theinserting grant<economic application with the economic development authority.

For all other municipalities, the process shall provide for an application period beginning September 1 and ending September 30 of each year, and for upus to a dollar-for-dollar funding match in an amount not to exceedexceed> five7. hundred dollars per person in the program receiving the grant.

IfPage the2, amountline in8, theby fundstriking is<revenue> insufficientand toinserting pay<the all the eligible grants in a fiscal year, the director of the economic development authorityauthority> shall8. prorate the moneys awarded to each municipality.

ThePage grant2, Houseline File20, 1002,by p.striking <department of revenue> and inserting <economic development authority> HF 1002.2086 (1) 91 -1- ns/js 1/2 ______________________________ ADRIAN DICKEY HF 1002.2086 (1) 91 -2- ns/js 2/2

3 process shall allow a municipality to use moneys received to fund the program from gifts, devises, bequests, or any other source for purposes of providing the funding match required by this subsection.

3.

Notwithstanding section 12C.7, subsection 2 , interest or earnings on moneys deposited in the fund shall be credited to the fund.

Notwithstanding section 8.33, moneys credited to the fund shall not revert at the close of a fiscal year.

Sec.

3.

APPROPRIATION.

1.

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: