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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
June 3, 2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
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.
The above House File is hereby approved on this date.
Kim Reynolds
Governor of Iowa
STATE. CAPITOL DITS MOINES, 10WA 50319 515.281.5211 W% X'W.GOVERNOR.IO\Y7A.GOV
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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.
1. A length of service award program grant fund is created
in the state treasury under the control of the economic
development authority. The fund shall consist of all moneys
appropriated to the fund.
2. Moneys in the length of service award program grant
fund are appropriated to the economic development authority
for 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. The
economic development authority shall adopt rules pursuant
to chapter 17A establishing a grant application process.
The rules must require a municipality to electronically
file the grant application with the economic development
authority. 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.
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:
For deposit in the length of service award program grant fund
created in section 100B.52, as enacted by this Act:
$ 1,500,000
2. Moneys received from the sports wagering receipts fund
pursuant to this section are not subject to the reporting
requirements provided in section 8.57I, subsections 4 and 5.
PAT GRASSLEY
Speaker of the House
AM AIR
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 1002, Ninety-first General Assembly.
Approv , 2025
KIM REYNOLDS
Governor