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Senate
File
627
-
Introduced
SENATE
FILE
627
BY
COMMITTEE
ON
APPROPRIATIONS
(SUCCESSOR
TO
SF
165)
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:
5
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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.
This
subsection
is
12
repealed
July
1,
2030.
13
Sec.
2.
NEW
SECTION
.
100B.51
Length
of
service
award
14
programs
——
authorization.
15
The
governing
body
of
a
municipality,
as
defined
in
section
16
100B.21,
is
authorized
to
establish
a
length
of
service
award
17
program
for
volunteer
fire
fighters
as
defined
in
section
18
85.61,
emergency
medical
care
providers
as
defined
in
section
19
147A.1
who
are
volunteers,
and
reserve
peace
officers
as
20
defined
in
section
80D.1A.
The
program
shall
provide
length
21
of
service
awards,
as
described
in
section
457(e)(11)
of
the
22
Internal
Revenue
Code,
to
volunteer
fire
fighters,
volunteer
23
emergency
medical
care
providers,
and
reserve
peace
officers
24
serving
a
municipality
that
elects
to
establish
a
program.
The
25
program
shall
be
designed
to
treat
awards
from
the
program
as
26
a
tax-deferred
benefit
under
the
Internal
Revenue
Code.
The
27
governing
body
of
the
municipality
shall,
in
consultation
with
28
the
chief
or
other
person
in
command
of
the
fire
department
29
and
police
department
serving
the
municipality,
as
applicable,
30
adopt
guidelines
providing
for
eligibility
requirements
for
31
participation
by
volunteer
fire
fighters,
volunteer
emergency
32
medical
care
providers,
and
reserve
peace
officers,
minimum
33
vesting
requirements
of
three
years,
distribution
requirements,
34
and
such
other
guidelines
as
deemed
necessary
to
operate
the
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program.
This
section
is
repealed
July
1,
2030.
1
Sec.
3.
NEW
SECTION
.
100B.52
Length
of
service
award
2
program
grant
fund
——
appropriation.
3
1.
A
length
of
service
award
program
grant
fund
is
created
4
in
the
state
treasury
under
the
control
of
the
department
of
5
revenue.
The
fund
shall
consist
of
all
moneys
appropriated
to
6
or
deposited
in
the
fund,
including
moneys
transferred
pursuant
7
to
section
8.57I,
subsection
3A.
8
2.
Moneys
in
the
length
of
service
award
program
grant
fund
9
are
appropriated
to
the
department
of
revenue
for
the
purpose
10
of
providing
grants
to
municipalities
that
have
established
11
a
length
of
service
award
program
as
described
in
section
12
100B.51
to
provide
contributions
to
the
program
on
behalf
13
of
participants
in
the
program.
The
department
of
revenue
14
shall
adopt
rules
pursuant
to
chapter
17A
establishing
a
grant
15
application
process.
The
grant
process
shall
provide
for
up
16
to
a
dollar-for-dollar
funding
match,
in
an
amount
not
to
17
exceed
three
hundred
dollars
per
award
recipient
per
year
from
18
the
fund,
to
a
municipality
that
has
established
a
length
of
19
service
award
program.
The
grant
process
shall
require
the
20
award
recipient
to
participate
in
the
length
of
service
award
21
program
by
personally
contributing,
at
a
minimum,
the
amount
22
matched
by
the
municipality
each
year
in
order
to
receive
23
the
grant.
The
grant
process
shall
allow
a
municipality
to
24
use
moneys
received
to
fund
the
program
from
gifts,
devises,
25
bequests,
or
any
other
source
for
purposes
of
providing
the
26
funding
match
required
by
this
subsection.
27
3.
Notwithstanding
section
12C.7,
subsection
2,
interest
or
28
earnings
on
moneys
deposited
in
the
fund
shall
be
credited
to
29
the
fund.
Notwithstanding
section
8.33,
moneys
credited
to
the
30
fund
shall
not
revert
at
the
close
of
a
fiscal
year.
31
4.
This
section
is
repealed
July
1,
2030.
32
Sec.
4.
APPROPRIATION.
33
1.
There
is
appropriated
from
the
sports
wagering
receipts
34
fund
created
in
section
8.57I
to
the
department
of
revenue
for
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627
the
fiscal
year
beginning
July
1,
2025,
and
ending
June
30,
1
2026,
the
following
amount,
or
so
much
thereof
as
is
necessary,
2
to
be
used
for
the
purposes
designated:
3
For
deposit
in
the
length
of
service
award
program
grant
fund
4
created
in
section
100B.52,
as
enacted
by
this
Act:
5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
1,500,000
6
2.
Moneys
received
from
the
sports
wagering
receipts
fund
7
pursuant
to
this
section
are
not
subject
to
the
reporting
8
requirements
provided
in
section
8.57I,
subsection
4
or
5.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
authorizes
a
municipality,
defined
as
a
city,
13
county,
township,
benefited
fire
district,
or
agency
authorized
14
by
law
to
provide
emergency
response
services,
to
establish
15
a
length
of
service
award
program
(LOSAP)
as
described
in
16
section
457(e)(11)
of
the
Internal
Revenue
Code
for
volunteer
17
fire
fighters,
volunteer
emergency
medical
care
providers,
and
18
reserve
peace
officers.
The
bill
provides
that
the
governing
19
body
of
a
municipality
that
establishes
a
LOSAP
shall,
in
20
consultation
with
the
chief
or
other
person
in
command
of
the
21
fire
department
and
police
department
serving
the
municipality,
22
as
applicable,
adopt
guidelines
providing
for
eligibility
23
requirements
for
participation,
minimum
vesting
requirements,
24
distribution
requirements,
and
such
other
guidelines
as
deemed
25
necessary
to
operate
the
LOSAP.
26
The
bill
also
establishes
a
LOSAP
grant
fund
under
the
27
control
of
the
department
of
revenue.
For
FY
2025-2026,
$1.5
28
million
is
appropriated
from
the
sports
wagering
receipts
29
fund
to
the
department
for
deposit
in
the
LOSAP
grant
fund.
30
Each
fiscal
year
thereafter,
an
amount
necessary
to
bring
31
the
unencumbered
and
unobligated
balance
in
the
LOSAP
grant
32
fund
to
$1.5
million
as
of
July
1
of
the
fiscal
year
is
33
transferred
from
the
sports
wagering
receipts
fund
to
the
34
LOSAP
grant
fund.
Moneys
in
the
fund
are
appropriated
to
the
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627
department
for
grants
to
municipalities
that
have
established
1
a
LOSAP
to
provide
contributions
to
the
program
on
behalf
of
2
participants.
The
bill
requires
the
department
to
adopt
rules
3
establishing
a
grant
application
process
that
shall
provide
4
for
up
to
a
dollar-for-dollar
funding
match,
in
an
amount
not
5
to
exceed
$300
per
award
recipient
per
year
from
the
fund,
to
6
a
municipality
that
has
established
a
LOSAP,
provided
that
7
award
recipients
personally
contribute
a
like
amount.
The
bill
8
also
requires
the
grant
process
to
allow
a
municipality
to
use
9
moneys
received
from
any
source
for
purposes
of
providing
the
10
funding
match
required
by
the
bill.
11
The
provisions
of
the
bill
are
repealed
July
1,
2030.
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