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Senate
File
165
-
Introduced
SENATE
FILE
165
BY
KLIMESH
A
BILL
FOR
An
Act
authorizing
length
of
service
award
programs
for
1
volunteer
fire
fighters,
volunteer
emergency
medical
2
care
providers,
and
reserve
peace
officers,
and
making
3
appropriations.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
8.57I,
Code
2025,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
3A.
For
the
fiscal
year
beginning
July
1,
3
2026,
and
for
each
fiscal
year
thereafter,
an
amount
necessary
4
to
bring
the
unencumbered
and
unobligated
balance
in
the
length
5
of
service
award
program
grant
fund
created
in
section
100B.52
6
to
one
million
five
hundred
thousand
dollars
as
of
July
1
of
7
the
fiscal
year
shall
be
transferred
from
the
sports
wagering
8
receipts
fund
to
the
length
of
service
award
program
grant
9
fund.
Moneys
received
from
the
sports
wagering
receipts
fund
10
pursuant
to
this
subsection
are
not
subject
to
the
reporting
11
requirements
provided
in
subsection
4
or
5.
12
Sec.
2.
NEW
SECTION
.
100B.51
Length
of
service
award
13
programs
——
authorization.
14
The
governing
body
of
a
municipality,
as
defined
in
section
15
100B.21,
is
authorized
to
establish
a
length
of
service
award
16
program
for
volunteer
fire
fighters
as
defined
in
section
17
85.61,
emergency
medical
care
providers
as
defined
in
section
18
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
19
defined
in
section
80D.1A.
The
program
shall
provide
length
20
of
service
awards,
as
described
in
section
457(e)(11)
of
the
21
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
22
emergency
medical
care
providers,
and
reserve
peace
officers
23
serving
a
municipality
that
elects
to
establish
a
program.
The
24
program
shall
be
designed
to
treat
awards
from
the
program
as
25
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
26
governing
body
of
the
municipality
shall,
in
consultation
with
27
the
chief
or
other
person
in
command
of
the
fire
department
28
and
police
department
serving
the
municipality,
as
applicable,
29
adopt
guidelines
providing
for
eligibility
requirements
for
30
participation
by
volunteer
fire
fighters,
volunteer
emergency
31
medical
care
providers,
and
reserve
peace
officers,
minimum
32
vesting
requirements,
distribution
requirements,
and
such
other
33
guidelines
as
deemed
necessary
to
operate
the
program.
34
Sec.
3.
NEW
SECTION
.
100B.52
Length
of
service
award
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program
grant
fund
——
appropriation.
1
1.
A
length
of
service
award
program
grant
fund
is
created
2
in
the
state
treasury
under
the
control
of
the
department
of
3
revenue.
The
fund
shall
consist
of
all
moneys
appropriated
to
4
or
deposited
in
the
fund,
including
moneys
transferred
pursuant
5
to
section
8.57I,
subsection
3A.
6
2.
Moneys
in
the
length
of
service
award
program
grant
7
fund
are
appropriated
to
the
department
of
revenue
for
the
8
purpose
of
providing
grants
to
municipalities
that
have
9
established
a
length
of
service
award
program
as
described
10
in
section
100B.51
to
provide
contributions
to
the
program
11
on
behalf
of
participants
in
the
program.
The
department
of
12
revenue
shall
adopt
rules
pursuant
to
chapter
17A
establishing
13
a
grant
application
process.
The
grant
process
shall
provide
14
for
up
to
a
dollar-for-dollar
funding
match,
in
an
amount
not
15
to
exceed
three
hundred
dollars
per
award
recipient
per
year
16
from
the
fund,
to
a
municipality
that
has
established
a
length
17
of
service
award
program.
The
grant
process
shall
allow
a
18
municipality
to
use
moneys
received
to
fund
the
program
from
19
gifts,
devises,
bequests,
or
any
other
source
for
purposes
of
20
providing
the
funding
match
required
by
this
subsection.
21
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
22
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
23
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
24
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
25
Sec.
4.
APPROPRIATION.
26
1.
There
is
appropriated
from
the
sports
wagering
receipts
27
fund
created
in
section
8.57I
to
the
department
of
revenue
for
28
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
29
2026,
the
following
amount,
or
so
much
thereof
as
is
necessary,
30
to
be
used
for
the
purposes
designated:
31
For
deposit
in
the
length
of
service
award
program
grant
fund
32
created
in
section
100B.52,
as
enacted
by
this
Act:
33
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
1,500,000
34
2.
Moneys
received
from
the
sports
wagering
receipts
fund
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pursuant
to
this
section
are
not
subject
to
the
reporting
1
requirements
provided
in
section
8.57I,
subsection
4
or
5.
2
EXPLANATION
3
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
4
the
explanation’s
substance
by
the
members
of
the
general
assembly.
5
This
bill
authorizes
a
municipality,
defined
as
a
city,
6
county,
township,
benefited
fire
district,
or
agency
authorized
7
by
law
to
provide
emergency
response
services,
to
establish
8
a
length
of
service
award
program
as
described
in
section
9
457(e)(11)
of
the
Internal
Revenue
Code
for
volunteer
fire
10
fighters,
volunteer
emergency
medical
care
providers,
and
11
reserve
peace
officers.
The
bill
provides
that
the
governing
12
body
of
a
municipality
that
establishes
a
program
shall,
in
13
consultation
with
the
chief
or
other
person
in
command
of
the
14
fire
department
and
police
department
serving
the
municipality,
15
as
applicable,
adopt
guidelines
providing
for
eligibility
16
requirements
for
participation
by
volunteer
fire
fighters,
17
volunteer
emergency
medical
care
providers,
and
reserve
18
peace
officers,
minimum
vesting
requirements,
distribution
19
requirements,
and
such
other
guidelines
as
deemed
necessary
to
20
operate
the
program.
21
The
bill
also
establishes
a
length
of
service
award
program
22
grant
fund
under
the
control
of
the
department
of
revenue.
23
For
the
fiscal
year
beginning
July
1,
2025,
$1.5
million
is
24
appropriated
from
the
sports
wagering
receipts
fund
to
the
25
department
for
deposit
in
the
length
of
service
award
program
26
grant
fund.
Each
fiscal
year
thereafter,
an
amount
necessary
27
to
bring
the
unencumbered
and
unobligated
balance
in
the
length
28
of
service
award
program
grant
fund
to
$1.5
million
as
of
July
29
1
of
the
fiscal
year
is
transferred
from
the
sports
wagering
30
receipts
fund
to
the
length
of
service
award
program
grant
31
fund.
Moneys
in
the
fund
are
appropriated
to
the
department
32
for
grants
to
municipalities
that
have
established
a
length
of
33
service
award
program
to
provide
contributions
to
the
program
34
on
behalf
of
participants.
The
bill
requires
the
department
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165
to
adopt
rules
establishing
a
grant
application
process
that
1
shall
provide
for
up
to
a
dollar-for-dollar
funding
match,
2
in
an
amount
not
to
exceed
$300
per
award
recipient
per
year
3
from
the
fund,
to
a
municipality
that
has
established
a
length
4
of
service
award
program.
The
bill
also
requires
the
grant
5
process
to
allow
a
municipality
to
use
moneys
received
from
any
6
source
for
purposes
of
providing
the
funding
match
required
by
7
the
bill.
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