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Senate
File
613
-
Introduced
SENATE
FILE
613
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1157)
A
BILL
FOR
An
Act
concerning
the
regulation
and
support
of
leisure
1
activities,
including
by
providing
for
gambling
enforcement,
2
license
fees,
tax
rates,
and
the
use
of
associated
revenue,
3
establishing
the
Iowa
major
events
and
tourism
program
4
and
fund,
modifying
the
sports
tourism
marketing
and
5
infrastructure
program,
making
appropriations,
and
including
6
effective
date
provisions.
7
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
8
TLSB
1774SV
(3)
91
ll/ns
S.F.
613
DIVISION
I
1
GAMBLING
REGULATION
2
Section
1.
Section
8.57I,
subsection
3,
Code
2025,
is
3
amended
to
read
as
follows:
4
3.
a.
Moneys
in
the
sports
wagering
receipts
fund
in
a
5
fiscal
year
shall
be
used
as
directed
by
the
general
assembly.
6
b.
For
the
fiscal
year
beginning
July
1,
2026,
and
each
7
fiscal
year
thereafter,
there
is
appropriated
from
the
sports
8
wagering
receipts
fund
to
the
public
safety
equipment
fund
9
created
in
section
80.48
eight
million
dollars.
Subsections
4
10
and
5
do
not
apply
to
moneys
appropriated
under
this
paragraph.
11
Sec.
2.
Section
80.43,
subsection
1,
Code
2025,
is
amended
12
to
read
as
follows:
13
1.
A
gaming
enforcement
revolving
fund
is
created
in
the
14
state
treasury
under
the
control
of
the
department.
The
fund
15
shall
consist
of
fees
collected
and
deposited
into
the
fund
16
paid
by
licensees
pursuant
to
section
99D.14,
subsection
2
,
17
paragraph
“b”
,
fees
and
costs
paid
by
applicants
pursuant
18
to
section
99E.4,
subsection
4
,
and
fees
paid
by
licensees
19
pursuant
to
section
99F.10,
subsection
4
,
paragraph
“b”
any
20
other
moneys
appropriated
to,
transferred
to,
or
deposited
in
21
the
fund
.
All
costs
for
agents
and
officers
plus
any
direct
22
support
costs
for
such
agents
and
officers
of
the
division
of
23
criminal
investigation’s
racetrack,
excursion
boat,
gambling
24
structure,
and
internet
fantasy
sports
contests
,
as
defined
in
25
section
99E.1
,
enforcement
activities
shall
be
paid
from
the
26
fund
as
provided
in
appropriations
made
for
this
purpose
by
the
27
general
assembly.
28
Sec.
3.
Section
99D.14,
subsection
2,
paragraph
a,
29
subparagraph
(1),
Code
2025,
is
amended
to
read
as
follows:
30
(1)
A
licensee
shall
pay
a
regulatory
fee
to
be
charged
as
31
provided
in
this
section
.
In
determining
the
regulatory
fee
32
to
be
charged
as
provided
under
this
section
,
the
commission
33
shall
use
the
amount
appropriated
to
the
commission
plus
34
the
cost
of
salaries
for
no
more
than
three
special
agents
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assigned
pursuant
to
the
provisions
of
section
80.25A
,
for
1
each
racetrack
that
has
not
been
issued
a
table
games
license
2
under
chapter
99F
or
no
more
than
three
special
agents
3
assigned
pursuant
to
the
provisions
of
section
80.25A
,
for
each
4
racetrack
that
has
been
issued
a
table
games
license
under
5
chapter
99F
,
plus
any
direct
and
indirect
support
costs
for
6
the
division
of
criminal
investigation’s
duties
pursuant
to
7
chapters
99D
,
99E
,
and
99F
,
and
section
80.25A
,
as
the
basis
8
for
determining
the
amount
of
revenue
to
be
raised
from
the
9
regulatory
fee.
10
Sec.
4.
Section
99D.14,
subsection
2,
paragraphs
b,
e,
and
11
f,
Code
2025,
are
amended
by
striking
the
paragraphs.
12
Sec.
5.
Section
99D.14,
subsection
2,
paragraph
d,
Code
13
2025,
is
amended
to
read
as
follows:
14
d.
The
aggregate
amount
of
the
regulatory
fee
assessed
under
15
paragraph
“a”
during
each
fiscal
year
shall
be
reduced
by
an
16
amount
equal
to
the
unexpended
moneys
from
the
previous
fiscal
17
year
that
were
deposited
into
the
gaming
regulatory
revolving
18
funds
fund
established
in
sections
80.43
and
section
99F.20
19
during
that
previous
fiscal
year.
20
Sec.
6.
Section
99D.15,
subsection
4,
Code
2025,
is
amended
21
to
read
as
follows:
22
4.
A
tax
is
imposed
on
the
gross
sum
wagered
by
the
23
pari-mutuel
method
on
horse
races
and
dog
races
which
are
24
simultaneously
telecast,
in
lieu
of
the
taxes
imposed
pursuant
25
to
subsection
1
or
3
.
The
rate
of
tax
is
determined
as
follows:
26
a.
If
wagering
on
simultaneously
telecast
horse
races
and
27
dog
races
is
not
conducted
by
a
licensee
under
section
99D.9D
,
28
a
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
by
29
the
pari-mutuel
method
on
horse
races
and
dog
races
which
are
30
simultaneously
telecast.
The
tax
revenue
from
simulcast
horse
31
races
under
this
paragraph
shall
be
distributed
as
provided
in
32
subsection
1
deposited
in
the
Iowa
horse
racing
fund
created
33
in
section
99D.27B
and
the
tax
revenue
from
simulcast
dog
34
races
under
this
paragraph
shall
be
distributed
as
provided
in
35
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subsection
3
.
1
b.
If
wagering
on
simultaneously
telecast
horse
races
and
2
dog
races
is
conducted
by
a
licensee
under
section
99D.9D
,
3
a
tax
of
two
percent
is
imposed
on
the
gross
sum
wagered
by
4
the
pari-mutuel
method
on
horse
races
and
dog
races
which
5
are
simultaneously
telecast
in
excess
of
twenty-five
million
6
dollars
in
a
calendar
year.
Of
the
tax
revenue
collected
7
from
simulcast
horse
races
under
this
paragraph,
one-half
of
8
one
percent
of
the
gross
sum
wagered
shall
be
remitted
to
9
the
treasurer
of
the
county
in
which
a
horse
racetrack
is
10
located
in
this
state
and
licensed
under
this
chapter
.
The
11
tax
revenue
from
simulcast
horse
races
under
this
paragraph
12
shall
be
deposited
in
the
Iowa
horse
racing
fund
created
in
13
section
99D.27B.
The
remaining
amount
of
tax
revenue
shall
be
14
deposited
with
the
commission.
15
Sec.
7.
Section
99D.17,
Code
2025,
is
amended
to
read
as
16
follows:
17
99D.17
Use
of
funds
moneys
.
18
Funds
Unless
otherwise
provided
by
section
99D.15
or
another
19
provision
of
law,
moneys
received
pursuant
to
sections
99D.14
20
and
99D.15
shall
be
deposited
as
provided
in
section
8.57,
21
subsection
3
.
These
funds
moneys
shall
first
be
used
to
the
22
extent
appropriated
by
the
general
assembly.
The
commission
23
is
subject
to
the
budget
requirements
of
chapter
8
and
the
24
applicable
auditing
requirements
and
procedures
of
chapter
11
.
25
Sec.
8.
NEW
SECTION
.
99D.27B
Iowa
horse
racing
fund.
26
1.
An
Iowa
horse
racing
fund
is
created
in
the
state
27
treasury
under
the
control
of
the
commission.
28
2.
The
fund
shall
consist
of
tax
revenue
collected
and
29
deposited
in
the
fund
pursuant
to
section
99D.15,
subsection
30
4,
and
such
other
moneys
appropriated
to,
transferred
to,
or
31
deposited
in
the
fund.
32
3.
a.
Moneys
in
the
fund
are
appropriated
to
the
commission
33
for
distribution
in
a
manner
and
in
an
amount
as
determined
by
34
the
commission
to
individual
entities
or
a
recognized
compact
35
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of
entities
subject
to
the
regulation
of
the
horse
racing
1
industry
in
accordance
with
the
federal
Horseracing
Integrity
2
and
Safety
Act
of
2020,
15
U.S.C.
ch.
57A.
3
b.
In
the
event
that
the
federal
Horseracing
Integrity
4
and
Safety
Act
of
2020,
15
U.S.C.
ch.
57A,
is
repealed,
5
moneys
in
the
fund
shall
be
transferred
to
the
rebuild
Iowa
6
infrastructure
fund
created
in
section
8.57.
7
4.
Members
of
the
commission
and
those
acting
on
behalf
of
8
the
commission
assisting
in
the
distribution
of
the
moneys
in
9
the
fund
shall
be
held
harmless
against
any
claim
of
liability
10
made
by
an
individual
or
entity
arising
out
of
the
distribution
11
of
the
moneys
from
the
fund
by
the
commission.
12
5.
Section
8.33
does
not
apply
to
moneys
in
the
fund.
13
Notwithstanding
section
12C.7,
subsection
2,
interest
or
14
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
15
the
fund.
16
Sec.
9.
Section
99F.5,
subsection
2,
Code
2025,
is
amended
17
to
read
as
follows:
18
2.
The
annual
license
fee
to
operate
an
excursion
gambling
19
boat
shall
be
based
on
the
passenger-carrying
capacity
20
including
crew,
for
which
the
excursion
gambling
boat
is
21
registered.
For
a
gambling
structure,
the
annual
license
fee
22
shall
be
based
on
the
capacity
of
the
gambling
structure.
The
23
annual
fee
shall
be
five
ten
dollars
per
person
capacity.
24
Sec.
10.
Section
99F.10,
subsection
4,
paragraph
a,
Code
25
2025,
is
amended
to
read
as
follows:
26
a.
In
determining
the
license
fees
and
state
regulatory
27
fees
to
be
charged
as
provided
under
section
99F.4
and
this
28
section
,
the
commission
shall
use
as
the
basis
for
determining
29
the
amount
of
revenue
to
be
raised
from
the
license
fees
and
30
regulatory
fees
the
amount
appropriated
to
the
commission
plus
31
the
cost
of
salaries
for
no
more
than
three
special
agents
32
for
each
excursion
gambling
boat
or
gambling
structure
as
33
assigned
pursuant
to
the
provisions
of
section
80.25A
,
plus
any
34
direct
and
indirect
support
costs
for
the
division
of
criminal
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investigation’s
duties
pursuant
to
chapters
99D
,
99E
,
and
99F
,
1
and
section
80.25A
.
2
Sec.
11.
Section
99F.10,
subsection
4,
paragraphs
b,
d,
f,
3
and
g,
Code
2025,
are
amended
by
striking
the
paragraphs.
4
Sec.
12.
Section
99F.10,
subsection
4,
paragraph
e,
Code
5
2025,
is
amended
to
read
as
follows:
6
e.
The
aggregate
amount
of
the
regulatory
fee
assessed
under
7
paragraph
“a”
during
each
fiscal
year
shall
be
reduced
by
an
8
amount
equal
to
the
unexpended
moneys
from
the
previous
fiscal
9
year
that
were
deposited
into
the
gaming
regulatory
revolving
10
funds
fund
established
in
section
80.43
or
99F.20
during
that
11
previous
fiscal
year.
12
Sec.
13.
Section
99F.10,
subsection
5,
Code
2025,
is
amended
13
by
striking
the
subsection.
14
Sec.
14.
Section
99F.11,
subsection
1,
Code
2025,
is
amended
15
to
read
as
follows:
16
1.
A
tax
is
imposed
on
the
adjusted
gross
receipts
received
17
each
fiscal
year
from
gambling
games
authorized
under
this
18
chapter
at
the
rate
of
five
percent
on
the
first
one
million
19
dollars
of
adjusted
gross
receipts
and
at
the
rate
of
ten
20
percent
on
the
next
two
million
dollars
of
adjusted
gross
21
receipts.
following
rates:
22
a.
If
the
licensee
is
an
excursion
gambling
boat
or
gambling
23
structure,
twenty-two
percent.
24
b.
If
the
licensee
is
a
racetrack
enclosure
conducting
25
gambling
games,
twenty-four
and
one
hundred
twenty
thousandths
26
percent,
regardless
of
whether
the
licensee
has
been
issued
a
27
table
games
license.
28
Sec.
15.
Section
99F.11,
subsection
2,
Code
2025,
is
amended
29
by
striking
the
subsection.
30
Sec.
16.
Section
99F.11,
subsection
3,
paragraph
a,
Code
31
2025,
is
amended
to
read
as
follows:
32
a.
Notwithstanding
any
provision
of
this
section
to
the
33
contrary,
the
tax
rate
imposed
on
a
licensee
each
fiscal
34
year
on
any
amount
of
promotional
play
receipts
on
gambling
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games
included
as
adjusted
gross
receipts
shall
be
determined
1
by
multiplying
the
adjusted
percentage
by
the
wagering
tax
2
applicable
to
the
licensee
pursuant
to
subsection
2
1
.
3
Sec.
17.
Section
99F.11,
subsection
4,
Code
2025,
is
amended
4
by
adding
the
following
new
paragraph:
5
NEW
PARAGRAPH
.
0e.
For
the
fiscal
year
beginning
July
1,
6
2026,
and
each
fiscal
year
thereafter,
the
remaining
amount
of
7
the
adjusted
gross
receipts
tax
shall
be
credited
to
the
gaming
8
enforcement
revolving
fund
created
in
section
80.43
until
the
9
amount
credited
to
the
fund
under
this
paragraph
equals
the
10
amount
appropriated
from
the
fund
by
the
general
assembly
11
for
the
fiscal
year
to
the
department
of
public
safety
for
12
direct
support
costs
for
agents
and
officers
of
the
division
13
of
criminal
investigation’s
excursion
gambling
boat,
gambling
14
structure,
and
racetrack
enclosure
enforcement
activities,
15
including
salaries,
support,
maintenance,
miscellaneous
16
purposes,
and
full-time
equivalent
positions.
17
Sec.
18.
Section
99F.11,
subsection
5,
paragraph
a,
Code
18
2025,
is
amended
to
read
as
follows:
19
a.
A
tax
is
imposed
on
the
sports
wagering
net
receipts
20
received
each
fiscal
year
by
a
licensed
operator
from
sports
21
wagering
authorized
under
this
chapter
at
the
rate
of
six
and
22
three-quarters
nine
percent.
23
Sec.
19.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
24
effect
January
1,
2026.
25
DIVISION
II
26
IOWA
MAJOR
EVENTS
AND
TOURISM
PROGRAM
AND
FUND
27
Sec.
20.
NEW
SECTION
.
15G.1
Definitions.
28
As
used
in
this
chapter,
unless
the
context
otherwise
29
requires:
30
1.
“Authority”
means
the
economic
development
authority.
31
2.
“Board”
means
the
same
as
defined
in
section
15.102.
32
3.
“Entity”
means
an
Iowa
nonprofit
organization
established
33
to
promote
economic
development
and
tourism
in
an
area.
34
4.
“Event”
means
a
tourism-oriented
athletic
contest,
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convention,
music
festival,
or
art
festival.
1
5.
“Financial
assistance”
means
assistance
provided
only
2
from
the
moneys,
rights,
and
assets
legally
available
to
the
3
authority
and
includes
but
is
not
limited
to
assistance
in
the
4
form
of
grants.
5
6.
“Fund”
means
the
Iowa
major
events
and
tourism
fund
6
established
in
section
15G.4.
7
7.
“Program”
means
the
Iowa
major
events
and
tourism
program
8
established
in
section
15G.2.
9
Sec.
21.
NEW
SECTION
.
15G.2
Iowa
major
events
and
tourism
10
program
——
purpose.
11
1.
The
authority
shall
establish
and
administer
the
12
Iowa
major
events
and
tourism
program
to
provide
financial
13
assistance
to
eligible
entities
that
support
events
in
this
14
state,
or
support
events
involving
a
geographic
region
that
15
includes
this
state,
and
the
event
generates
large
attendance,
16
significant
publicity,
and
has
a
measurable
economic
impact
on
17
this
state.
18
2.
The
program
shall
be
administered
for
the
purpose
of
19
awarding
financial
assistance
to
an
eligible
entity
for
any
of
20
the
following
purposes:
21
a.
To
pay
for
or
reimburse
the
costs
incurred
by
the
entity
22
to
apply
or
bid
for
selection
as
the
site
for
the
event.
23
b.
To
pay
for
or
reimburse
the
costs
incurred
by
the
entity
24
to
plan
or
to
conduct
the
event,
including
any
fees
charged
by
25
a
site
selection
organization
as
a
prerequisite
to
hosting
the
26
event,
including
but
not
limited
to
hosting
fees,
sanctioning
27
fees,
participation
fees,
operational
fees,
or
bid
fees.
28
Sec.
22.
NEW
SECTION
.
15G.3
Program
——
application,
review,
29
eligibility,
and
funding.
30
1.
An
application
for
financial
assistance
under
the
31
program
shall
be
submitted
to
the
authority.
For
each
32
application
that
meets
the
eligibility
criteria
under
33
subsection
2,
the
authority
shall
conduct
a
staff
evaluation
34
of
the
application
and
forward
the
application
and
staff
35
-7-
LSB
1774SV
(3)
91
ll/ns
7/
18
S.F.
613
evaluation
to
the
board.
1
2.
a.
The
authority
shall
establish
eligibility
criteria
2
for
the
program
by
rule.
The
eligibility
criteria
must
include
3
all
of
the
following:
4
(1)
The
entity
must
currently
be
involved
in
the
bidding
and
5
selection
process
for
the
event
for
which
the
entity
submits
6
an
application.
7
(2)
The
entity’s
application
under
subsection
1
must
8
include
an
economic
analysis
of
the
event
that
includes
but
is
9
not
limited
to
all
of
the
following:
10
(a)
Projected
hotel
and
motel
room
occupancies
during
the
11
event.
12
(b)
Projected
number
of
event
attendees
from
this
state,
13
other
states,
and
other
countries.
14
b.
Notwithstanding
paragraph
“a”
,
an
entity
shall
be
deemed
15
eligible
for
the
program
if
any
of
the
following
apply:
16
(1)
After
a
highly
competitive
bidding
and
selection
17
process
involving
potential
sites
not
located
in
this
state,
a
18
location
in
Iowa
has
been
selected
for
the
entity’s
event.
19
(2)
This
state
serves
as
the
sole
site
for
the
entity’s
20
event.
21
(3)
The
sole
site
for
the
entity’s
event
is
a
geographic
22
region
that
includes
this
state
and
one
or
more
contiguous
23
states.
24
3.
When
evaluating
an
application,
the
authority
shall
25
consider,
at
a
minimum,
all
of
the
following:
26
a.
The
potential
impact
of
the
event
on
the
local,
regional,
27
and
state
economies.
28
b.
The
event’s
potential
to
attract
visitors
from
this
29
state,
other
states,
and
other
countries.
30
c.
The
amount
of
positive
advertising
or
media
coverage
the
31
event
may
generate.
32
d.
The
quality,
size,
and
scope
of
the
event.
33
e.
The
ratio
of
public-to-private
investment
required
for
34
the
event.
35
-8-
LSB
1774SV
(3)
91
ll/ns
8/
18
S.F.
613
4.
a.
(1)
Upon
review
of
the
staff
evaluation,
the
board
1
shall
make
the
final
funding
decision
on
each
application
2
and
may
approve,
deny,
defer,
or
modify
each
application,
in
3
the
board’s
discretion,
to
fund
as
many
events
as
possible
4
with
the
moneys
available.
The
board
and
the
authority
may
5
negotiate
with
an
eligible
applicant
regarding
the
details
of
6
the
applicant’s
proposed
event
and
the
amount
and
terms
of
7
any
financial
assistance.
In
making
final
funding
decisions
8
pursuant
to
this
subsection,
the
board
and
the
authority
shall
9
be
exempt
from
chapter
17A.
10
(2)
An
application
and
staff
evaluation
forwarded
to
11
the
board
under
subsection
1
shall
remain
eligible
for
12
consideration
by
the
board
under
subparagraph
(1)
for
up
to
two
13
years
from
the
date
of
receipt
of
the
application
by
the
board.
14
b.
In
order
to
be
awarded
financial
assistance
under
the
15
program,
an
applicant
must
demonstrate
the
ability
to
provide
16
matching
moneys
for
the
event
that
equal
at
least
fifty
percent
17
of
the
award
of
financial
assistance.
18
Sec.
23.
NEW
SECTION
.
15G.4
Iowa
major
events
and
tourism
19
fund.
20
1.
a.
The
authority
shall
establish
an
Iowa
major
events
21
and
tourism
fund
pursuant
to
section
15.106A,
subsection
1,
22
paragraph
“o”
,
for
purposes
of
providing
financial
assistance
23
as
described
in
this
chapter.
The
fund
may
be
administered
as
24
a
revolving
fund
and
shall
consist
of
any
moneys
transferred
to
25
the
fund
and
any
moneys
appropriated
by
the
general
assembly
26
for
purposes
of
this
chapter.
27
b.
(1)
Notwithstanding
section
8.33,
moneys
in
the
fund
28
that
remain
unencumbered
or
unobligated
at
the
close
of
the
29
fiscal
year
shall
not
revert
but
shall
remain
available
for
30
expenditure
for
the
purposes
designated
until
the
close
of
the
31
fiscal
year
following
the
succeeding
fiscal
year.
32
(2)
Moneys
encumbered
or
obligated
pursuant
to
financial
33
assistance
awarded
under
section
15G.3,
subsection
4,
shall
be
34
disbursed
by
the
authority
within
five
calendar
years
from
the
35
-9-
LSB
1774SV
(3)
91
ll/ns
9/
18
S.F.
613
date
of
encumbrance
or
obligation,
or
the
moneys
shall
revert
1
to
the
state
treasury
and
shall
be
credited
to
the
funds
from
2
which
the
appropriations
were
made
as
provided
in
section
8.33.
3
c.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
4
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
5
the
fund.
6
2.
a.
Moneys
in
the
fund
are
appropriated
to
the
authority
7
for
purposes
of
providing
financial
assistance
under
the
8
program.
The
authority
shall
not
use
more
than
five
percent
9
of
the
moneys
in
the
fund
at
the
beginning
of
each
fiscal
year
10
for
purposes
of
administrative
costs,
technical
assistance,
and
11
other
program
support.
12
b.
An
entity
that
is
awarded
financial
assistance
pursuant
13
to
this
chapter
is
not
eligible
to
receive
financial
assistance
14
under
the
sports
tourism
infrastructure
program
pursuant
to
15
chapter
15F,
subchapter
IV.
16
Sec.
24.
APPROPRIATION
——
SPORTS
WAGERING
RECEIPTS
17
FUND.
There
is
appropriated
from
the
sports
wagering
receipts
18
fund
created
in
section
8.57I
to
the
economic
development
19
authority
for
the
fiscal
year
beginning
July
1,
2025,
and
20
ending
June
30,
2026,
the
following
amount,
or
so
much
thereof
21
as
is
necessary,
to
be
used
for
the
purposes
designated:
22
For
deposit
in
the
Iowa
major
events
and
tourism
fund
23
established
in
section
15G.4,
as
enacted
by
this
division
of
24
this
Act:
25
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
15,000,000
26
DIVISION
III
27
SPORTS
TOURISM
MARKETING
PROGRAM
AND
FUND
——
REPEAL
28
Sec.
25.
Section
15E.321,
subsection
4,
Code
2025,
is
29
amended
by
striking
the
subsection.
30
Sec.
26.
Section
15F.401,
subsection
1,
paragraph
a,
Code
31
2025,
is
amended
to
read
as
follows:
32
a.
The
authority
shall
establish,
and,
at
the
direction
33
of
the
board,
shall
administer
a
sports
tourism
marketing
and
34
infrastructure
program
to
provide
financial
assistance
for
35
-10-
LSB
1774SV
(3)
91
ll/ns
10/
18
S.F.
613
projects
that
promote
sporting
events
or
for
infrastructure
1
projects
supporting
sporting
events
for
organizations
of
2
accredited
colleges
and
universities,
professional
sporting
3
events,
and
other
sporting
events
in
the
state.
4
Sec.
27.
Section
15F.401,
subsection
1,
paragraph
b,
5
subparagraph
(1),
Code
2025,
is
amended
by
striking
the
6
subparagraph.
7
Sec.
28.
Section
15F.401,
subsection
1,
paragraph
b,
Code
8
2025,
is
amended
by
adding
the
following
new
subparagraph:
9
NEW
SUBPARAGRAPH
.
(03)
“Fund”
means
the
sports
tourism
10
infrastructure
program
fund
established
in
section
15F.404.
11
Sec.
29.
Section
15F.401,
subsection
2,
paragraphs
a
and
d,
12
Code
2025,
are
amended
to
read
as
follows:
13
a.
(1)
A
city
or
county
in
the
state
or
a
public
entity,
14
including
a
convention
and
visitors
bureau
or
a
district,
may
15
apply
to
the
authority
for
financial
assistance
from
the
sports
16
tourism
marketing
program
fund
created
in
section
15F.403
for
17
a
project
that
actively
and
directly
promotes
sporting
events
18
for
accredited
colleges
and
universities,
professional
sporting
19
events,
and
other
sporting
events
in
the
area
served
by
the
20
city,
county,
or
public
entity.
21
(2)
A
city
or
county
in
the
state
or
a
public
entity
that
22
is
a
convention
and
visitors
bureau
or
a
district
nonprofit
23
organization
may
apply
to
the
authority
be
eligible
for
24
financial
assistance
from
the
sports
tourism
infrastructure
25
program
fund
created
in
section
15F.404
for
an
infrastructure
26
project
that
actively
and
directly
supports
sporting
events
for
27
accredited
colleges
and
universities,
professional
sporting
28
events,
and
other
sporting
events
in
the
area
served
by
the
29
city,
county,
or
public
entity.
However,
financial
assistance
30
shall
not
be
provided
to
an
applicant
from
the
sports
tourism
31
infrastructure
program
fund
created
in
section
15F.404
for
32
infrastructure
projects
located
in
a
reinvestment
district
33
as
defined
and
approved
by
the
authority
pursuant
to
section
34
15J.4
or
to
applicants
that
have
received
a
rebate
of
sales
tax
35
-11-
LSB
1774SV
(3)
91
ll/ns
11/
18
S.F.
613
imposed
and
collected
by
retailers
pursuant
to
section
423.4,
1
subsection
5
.
2
d.
A
convention
and
visitors
bureau
may
apply
to
the
3
authority
for
financial
assistance
pursuant
to
this
section
and
4
a
district
may
apply
to
the
authority
for
district
financial
5
assistance,
but
a
convention
and
visitors
bureau
shall
not
in
6
the
same
year
receive
financial
assistance
under
the
program
7
created
in
this
section
and
financial
assistance
as
part
of
a
8
district.
9
Sec.
30.
Section
15F.401,
subsection
4,
paragraph
b,
Code
10
2025,
is
amended
to
read
as
follows:
11
b.
An
applicant
under
the
program
shall
not
receive
12
financial
assistance
from
the
sports
tourism
marketing
13
program
fund
created
in
section
15F.403
or
the
sports
tourism
14
infrastructure
program
fund
created
in
section
15F.404
in
15
an
amount
exceeding
fifty
percent
of
the
total
cost
of
the
16
project.
17
Sec.
31.
Section
15F.401,
subsection
5,
Code
2025,
is
18
amended
to
read
as
follows:
19
5.
The
board
shall
make
final
funding
decisions
on
20
each
application
and
may
approve,
deny,
defer,
or
modify
21
applications
for
financial
assistance
under
the
sports
tourism
22
marketing
and
infrastructure
program,
in
its
discretion,
in
23
order
to
fund
as
many
projects
with
the
moneys
available
as
24
possible.
The
board
and
the
authority
may
negotiate
with
25
applicants
regarding
the
details
of
projects
and
the
amount
and
26
terms
of
any
award.
The
total
amount
of
financial
assistance
27
provided
to
an
applicant
from
the
sports
tourism
marketing
28
program
fund
created
in
section
15F.403
in
any
one
fiscal
year
29
shall
not
exceed
five
hundred
thousand
dollars.
In
making
30
final
funding
decisions
pursuant
to
this
subsection
,
the
board
31
and
the
authority
are
exempt
from
chapter
17A
.
32
Sec.
32.
Section
15F.401,
subsection
6,
Code
2025,
is
33
amended
by
striking
the
subsection
and
inserting
in
lieu
34
thereof
the
following:
35
-12-
LSB
1774SV
(3)
91
ll/ns
12/
18
S.F.
613
6.
A
city,
county,
or
public
entity
shall
not
use
financial
1
assistance
received
under
the
program
from
the
fund
as
2
reimbursement
for
completed
projects.
3
Sec.
33.
Section
15F.402,
subsections
1
and
2,
Code
2025,
4
are
amended
to
read
as
follows:
5
1.
Applications
for
assistance
under
the
sports
tourism
6
marketing
and
infrastructure
program
established
in
section
7
15F.401
shall
be
submitted
to
the
authority.
For
those
8
applications
that
meet
the
eligibility
criteria,
the
authority
9
shall
forward
the
applications
to
the
board
and
provide
a
staff
10
review
analysis
and
evaluation
to
the
sports
tourism
program
11
review
committee
referred
to
in
subsection
2
and
to
the
board.
12
2.
A
review
committee
composed
of
five
members
of
the
13
board
shall
review
sports
tourism
marketing
and
infrastructure
14
program
applications
forwarded
to
the
board
and
make
15
recommendations
regarding
the
applications
to
the
authority.
16
Sec.
34.
Section
15F.404,
subsection
2,
paragraph
a,
Code
17
2025,
is
amended
to
read
as
follows:
18
a.
Moneys
in
the
fund
are
appropriated
to
the
authority
for
19
purposes
of
providing
financial
assistance
to
cities,
counties,
20
and
eligible
public
entities
under
the
sports
tourism
marketing
21
and
infrastructure
program
established
and
administered
22
pursuant
to
this
subchapter
.
23
Sec.
35.
REPEAL.
Section
15F.403,
Code
2025,
is
repealed.
24
Sec.
36.
TRANSFER
OF
MONEYS.
On
the
effective
date
of
25
this
division
of
this
Act,
any
moneys
remaining
in
the
sports
26
tourism
marketing
program
fund
established
in
section
15F.403,
27
Code
2025,
are
transferred
to
the
Iowa
major
events
and
tourism
28
fund
established
in
section
15G.4,
as
enacted
by
this
Act.
29
EXPLANATION
30
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
31
the
explanation’s
substance
by
the
members
of
the
general
assembly.
32
This
bill
concerns
the
regulation
and
support
of
leisure
33
activities.
34
GAMBLING
REGULATION.
Under
current
law,
the
tax
rate
35
-13-
LSB
1774SV
(3)
91
ll/ns
13/
18
S.F.
613
imposed
on
sports
wagering
net
receipts
of
a
licensed
1
operator
is
6.75
percent,
which
is
deposited
in
the
sports
2
wagering
receipts
fund.
The
bill
increases
the
rate
to
9
3
percent.
For
FY
2026-2027
and
each
fiscal
year
thereafter,
4
the
bill
appropriates
$8
million
from
the
sports
wagering
5
receipts
fund
to
the
public
safety
equipment
fund,
which
is
6
used
by
the
department
of
public
safety
(DPS)
for
purchase,
7
maintenance,
and
replacement
of
equipment.
The
bill
exempts
8
the
appropriated
moneys
from
the
sports
wagering
receipts
9
fund
reporting
requirements
under
current
law,
as
current
law
10
already
requires
DPS
to
report
on
the
use
of
moneys
in
the
11
public
safety
equipment
fund.
12
Under
current
law,
to
determine
the
license
fees
and
13
regulatory
fees
to
be
charged
in
accordance
with
Code
sections
14
99D.14
and
99F.10,
the
state
racing
and
gaming
commission
15
(commission)
must
use
the
amount
appropriated
to
the
commission
16
plus
the
gaming
enforcement
costs
of
DPS’s
division
of
criminal
17
investigation.
The
portion
of
the
fees
associated
with
such
18
enforcement
costs
is
deposited
in
the
gaming
enforcement
19
revolving
fund
to
be
annually
appropriated
by
the
general
20
assembly
to
DPS
for
gaming
enforcement.
The
bill
strikes
21
the
portion
of
the
fees
that
is
based
on
DPS
enforcement
22
costs,
and
the
associated
deposit
in
the
gaming
enforcement
23
revolving
fund.
The
bill
does
not
amend
the
fees
associated
24
with
DPS
costs
for
fingerprinting,
national
criminal
history
25
check
requirements,
and
background
investigations
for
licenses
26
to
conduct
internet
fantasy
sports
contests
(Code
section
27
99E.4(4)).
28
Current
law
provides
that
the
tax
imposed
on
pari-mutuel
29
wagers
on
simulcast
horse
races
is
split
in
specified
30
percentages
between
the
city
and
county
in
which
the
racetrack
31
is
located
and
the
commission
for
deposit
as
described
in
Code
32
section
8.57(3)
(rebuild
Iowa
infrastructure
fund).
The
bill
33
instead
provides
that
such
revenue
is
to
be
deposited
in
the
34
Iowa
horse
racing
fund,
created
in
the
bill,
to
be
used
by
the
35
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commission
for
distribution
to
entities
subject
to
federal
1
horse
racing
regulations.
2
Under
current
law,
the
annual
license
fee
to
operate
an
3
excursion
gambling
boat
or
gambling
structure
is
$5
per
person
4
capacity.
The
bill
increases
the
rate
to
$10
per
person
5
capacity.
6
Under
current
law,
a
tax
is
imposed
on
the
adjusted
gross
7
receipts
received
each
fiscal
year
from
excursion
gambling
8
boats,
gambling
structures,
and
racetrack
enclosures
conducting
9
gambling
games.
The
rate
is
5
percent
on
the
first
$1
million
10
and
10
percent
on
the
next
$2
million.
Over
$3
million,
11
the
tax
rate
is
22
percent
for
an
excursion
gambling
boat
12
or
gambling
structure,
and
between
22
and
24
percent
for
a
13
racetrack
enclosure
based
on
the
existence
of
an
excursion
14
gambling
boat
or
gambling
structure
in
the
same
county,
whether
15
the
racetrack
enclosure
has
been
issued
a
table
games
license,
16
and
whether
adjusted
gross
receipts
reached
$100
million.
The
17
bill
eliminates
this
tax
rate
structure
and
imposes
a
tax
of
22
18
percent
for
an
excursion
gambling
boat
or
gambling
structure,
19
and
24.120
percent
for
a
racetrack
enclosure,
on
all
adjusted
20
gross
receipts
each
fiscal
year.
21
For
FY
2026-2027
and
each
fiscal
year
thereafter,
prior
22
to
the
remaining
amount
of
the
adjusted
gross
receipts
tax
23
being
credited
to
the
rebuild
Iowa
infrastructure
fund
as
24
provided
under
current
law,
an
amount
is
credited
to
the
gaming
25
enforcement
revolving
fund
up
to
the
amount
appropriated
by
the
26
general
assembly
to
DPS
for
gaming
enforcement
from
that
fund
27
for
that
fiscal
year.
28
This
division
of
the
bill
takes
effect
January
1,
2026.
29
IOWA
MAJOR
EVENTS
AND
TOURISM
PROGRAM
AND
FUND.
The
bill
30
requires
the
economic
development
authority
(authority)
to
31
establish
and
administer
an
Iowa
major
events
and
tourism
32
program
(program),
including
an
Iowa
major
events
and
tourism
33
fund
(fund).
The
purpose
of
the
program
is
to
provide
34
financial
assistance,
including
grants,
to
an
entity
supporting
35
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an
event
in
this
state,
or
an
event
involving
a
geographic
1
region
that
includes
this
state,
if
the
event
generates
large
2
attendance,
significant
publicity,
and
measurable
economic
3
impact
on
this
state.
The
financial
assistance
includes
4
payment
or
reimbursement
of
costs
incurred
by
the
entity
to
5
apply
or
bid
for
selection
as
the
site
event,
to
plan
or
6
conduct
the
event,
and
to
pay
or
reimburse
any
related
fees
7
including
hosting
fees,
sanctioning
fees,
participation
fees,
8
operational
fees,
and
bid
fees.
9
The
bill
defines
“entity”
to
mean
an
Iowa
nonprofit
10
organization
established
to
promote
economic
development
11
and
tourism
in
an
area.
The
bill
defines
“event”
to
mean
a
12
tourism-oriented
athletic
contest,
convention,
music
festival,
13
or
art
festival.
14
The
bill
requires
the
authority
to
establish
eligibility
15
criteria
for
the
program
by
rule.
The
eligibility
criteria
16
must
include
the
requirement
that
the
entity
be
currently
17
involved
in
the
bidding
and
selection
process
for
the
event
the
18
application
is
based
upon;
and
that
the
entity
must
submit
an
19
economic
analysis
of
the
event
with
the
entity’s
application
20
that
includes
but
is
not
limited
to
projected
hotel
and
21
motel
room
occupancies,
and
the
projected
number
of
attendees
22
the
event
attracts
from
this
state,
other
states,
and
other
23
countries.
24
An
application
is
deemed
to
meet
all
eligibility
criteria
25
if
the
state
is
selected
as
the
event
site
after
a
highly
26
competitive
bidding
and
selection
process
involving
sites
in
27
other
states,
if
this
state
serves
as
the
sole
site
for
the
28
event,
or
if
the
sole
site
for
the
event
involves
a
geographic
29
region
that
includes
this
state
and
one
or
more
contiguous
30
states.
31
If
an
entity’s
application
meets
the
eligibility
criteria
32
established
in
the
bill,
the
staff
of
the
authority
must
33
perform
an
evaluation
of
the
application
and
forward
the
34
application
and
evaluation
to
the
economic
development
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authority
board
(board).
In
evaluating
an
application,
the
1
bill
requires
the
authority
to
consider
the
impact
on
the
2
economy,
the
potential
to
attract
visitors,
advertising
and
3
media
coverage,
public-to-private
investment
ratios,
and
the
4
quality,
size,
and
scope
of
the
event.
5
Upon
review
of
the
staff
evaluation,
the
board
may
approve,
6
deny,
defer,
or
modify
the
application.
The
bill
allows
the
7
board
and
the
authority
to
negotiate
with
the
entity
regarding
8
the
details
of
the
event
and
the
amount
and
terms
of
the
9
financial
assistance.
10
An
application
remains
eligible
for
consideration
by
the
11
board
for
up
to
two
years
from
the
date
of
receipt
of
the
12
application
by
the
board.
13
The
bill
requires
applicants
to
demonstrate
the
ability
to
14
provide
matching
funds
equal
to
at
least
50
percent
of
the
15
financial
assistance
awarded
to
the
applicant.
16
The
bill
requires
the
authority
to
establish
a
fund
for
the
17
purposes
of
providing
financial
assistance
under
the
program.
18
The
authority
may
administer
the
fund
as
a
revolving
fund.
19
Moneys
in
the
fund
that
are
encumbered
or
obligated
pursuant
20
to
financial
assistance
awarded
under
the
program
shall
be
21
disbursed
by
the
authority
within
five
years
of
the
date
of
22
encumbrance
or
obligation,
or
the
moneys
shall
revert
to
the
23
state
treasury.
Moneys
in
the
fund
are
appropriated
to
the
24
authority
to
provide
financial
assistance
to
an
entity
under
25
the
program.
26
An
entity
that
is
awarded
financial
assistance
pursuant
to
27
the
bill
is
not
eligible
to
receive
financial
assistance
under
28
the
sports
tourism
infrastructure
program.
29
For
FY
2025-2026,
the
bill
appropriates
$15
million
from
30
the
sports
wagering
receipts
fund
to
the
Iowa
major
events
and
31
tourism
fund.
32
SPORTS
TOURISM
MARKETING
PROGRAM
AND
FUND
——
REPEAL.
The
33
bill
modifies
the
sports
tourism
marketing
and
infrastructure
34
program
by
repealing
the
sports
tourism
marketing
program
and
35
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fund.
The
bill
retains
the
sports
tourism
infrastructure
1
program
and
fund,
and
provides
that
any
nonprofit
organization
2
is
eligible
for
financial
assistance
under
the
program,
rather
3
than
a
convention
and
visitors
bureau
or
certified
regional
4
sports
authority
district.
Upon
the
effective
date
of
this
5
division
of
the
bill,
the
bill
transfers
the
remaining
moneys
6
in
the
sports
tourism
marketing
program
fund
to
the
Iowa
major
7
events
and
tourism
fund.
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