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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 length2, ofafter serviceline award17 programby grantinserting: fund is created in the state treasury under the control of the economic development authority.

The<Sec. fund shall consist of all moneys appropriated to the fund.

2.___.

MoneysSection in422.12, thesubsection length2, ofparagraph servicec, awardsubparagraph program(1), grantCode fund2025, areis appropriatedamended to theread economic development authority for the purpose of providing grants to municipalities that have established a length of service award program as describedfollows: in section 100B.51 to provide contributions to the program on behalf of participants in the program.

The(1) economicA developmentvolunteer authorityfire shallfighter adoptand rulesvolunteer pursuantemergency medical services personnel member credit equal to chaptertwo 17Ahundred establishingfifty aone grantthousand applicationdollars process.to compensate the taxpayer for the voluntary services if the volunteer served for the entire tax year.

TheA rulestaxpayer mustwho requireis a municipalitypaid employee of an emergency medical services program or a fire department and who is also a volunteer emergency medical services personnel member or volunteer fire fighter in a city, county, or area governed by an agreement pursuant to electronicallychapter file28E where the grantemergency applicationmedical withservices program or fire department performs services, shall qualify for the economiccredit developmentprovided authority.under this paragraph “c”.

The process shall provide for an application period beginning August 1 and ending September 30 of each year for a municipality that has established a length of service award program for volunteer fire fighters, volunteer emergency medical care providers, or reserve peace officers of a department with an annual budget under one hundred thousand dollars.

For such municipalities, the process shall provide for a match of three dollars for each dollar contributed by the municipality, in an amount not to exceed five hundred dollars per person in the program receiving the grant.

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

If the amount in the fund is insufficient to pay all the eligible grants in a fiscal year, the director of the economic development authority shall prorate the moneys awarded to each municipality.

The grant House File 1002, p.

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.

3.___.

APPROPRIATION.Section 422.12, subsection 2, paragraph d, subparagraph (1), Code 2025, is amended to read as follows:

1.(1) A reserve peace officer credit equal to two hundred fifty one thousand dollars to compensate the taxpayer for services as a reserve peace officer if the reserve peace officer served for the entire tax year.> 2.