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STATE OF IOWA
KIM REYNOLDS
GOVERNOR
June 11,2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 660, an Act relating to sports wagering and tourism, making appropriations,
and including effective date provisions.
The above Senate File is hereby approved on this date.
Sincerely,
Kim R^olds
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
STATE CAPITOL DES MOINES, IOWA 50319 515.281.5211 WWW.GOVERNOR.IOWA.GOV
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Senate Pile 660
AN ACT
RELATING TO SPORTS WAGERING AND TOURISM, MAKING APPROPRIATIONS,
AND INCLUDING EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
SPORTS WAGERING RECEIPTS
Section 1. Section 8.571, subsection 3, Code 2025, is
amended to read as follows:
3. ^ Moneys in the sports wagering receipts fund in a
fiscal year shall be used as directed by the general assembly.
b. For the fiscal year beginning July 1, 2025, and each
fiscal year thereafter, there is appropriated from the sports
wagering receipts fund to the public safety equipment fund
created in section 80.48 eight million dollars. Subsections 4
and 5 do not apply to moneys appropriated under this paragraph.
Sec. 2, Section 8.571, Code 2025, is amended by adding the
following new subsection:
NEW SUBSECTION. 3A. For the fiscal year beginning July 1,
2026, and for each fiscal year thereafter, an amount necessary
to bring the unencumbered and unobligated balance in the length
of service award program grant fund created in section 100B.52
to one million five hundred thousand dollars as of July 1 of
Senate File 660, p. 2
the fiscal year shall be transferred from the sports wagering
receipts fund to the length of service award program grant
fund. Honeys received from the sports wagering receipts fund
pursuant to this subsection are not subject to the reporting
requirements provided in subsection 4 or 5. This subsection is
repealed July 1, 2030.
Sec. 3. SPORTS WAGERING RECEIPTS FUND — DEPARTMENT OF
EDUCATION EDUCATION SUPPORT PERSONNEL SALARY SUPPLEMENT —
FY 2025-2026.
1. There is appropriated from the sports wagering receipts
fund created in section 8.571 to the department of education
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:
To supplement education support personnel compensation:
$ 14,000,000
2. Moneys appropriated in this section are miscellaneous
income as defined in section 257.2 and shall not be included
in any computation of district cost under chapter 257 for any
budget year.
3. Moneys appropriated in this section shall be used to
provide a funding supplement to each school district during the
fiscal year beginning July 1, 2025, to supplement education
support personnel compensation.
4. In order to receive the funding supplement, a school
district shall first report to the department of education
on or before July 1, 2025, the number of education support
personnel employed by the school district, including all
other information related to such personnel required by the
department of education. Each school district's funding
supplement amount shall be equal to $14,000,000 multiplied by
the quotient of the school district's budget enrollment for the
budget year beginning July 1, 2024, divided by the statewide
total budget enrollment for the budget year beginning July 1,
2024.
5. For purposes of this section, ""education support
personnel" means regular and part-time employees of a school
district who are not salaried.
Senate Pile 660, p. 3
6. The payment of funding supplement amounts under this
section shall be paid by the department of education at the
same time and in the same manner as foundation aid is paid
under section 257.16 for the fiscal year beginning July 1,
2025, and may be included in the monthly payment of state aid
under section 257.16, subsection 2.
Sec. 4. SPORTS WAGERING RECEIPTS FUND — DEPARTMENT OF
EDUCATION DIVISION OF SPECIAL EDUCATION — FY 2025-2026. There
is appropriated from the sports wagering receipts fund created
in section 8.571 to the department of education 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 the division of special education, including general
supervision, oversight, compliance, employee salaries, support,
maintenance, and miscellaneous purposes within the area
education agency regions and the department of education main
office:
$ 5,000,000
Sec. 5. SPORTS WAGERING RECEIPTS FUND IOWA FILM
PRODUCTION INCENTIVE FUND — FY 2025-2026. There is
appropriated from the sports wagering receipts fund created in
section 8.571 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 Iowa film production incentive fund
created in section 15.517, if enacted by 2025 Iowa Acts, Senate
File 657, section 78:
$ 4,000,000
Sec. 6. SPORTS WAGERING RECEIPTS FUND — MAJOR EVENTS AND
TOURISM PROGRAM — FY 2025-2026. There is appropriated from
the sports wagering receipts fund created in section 8.571
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 Iowa major events and tourism fund created
in section 15G.104, as enacted by this Act:
Senate File 660, p. 4
$ 4,000,000
Sec. 7. EFFECTIVE DATE, The following, being deemed of
immediate importance, takes effect upon enactment:
The section of this division of this Act appropriating
moneys to the department of education for an education support
personnel salary supplement.
Sec. 8. CONTINGENT EFFECTIVE DATE. The following takes
effect on the effective date of 2025 Iowa Acts, House File
1002, if enacted:
The section of this division of this Act enacting section
8.571, subsection 3A.
DIVISION II
IOWA MAJOR EVENTS AND TOURISM PROGRAM AND FUND
Sec. 9. NEW SECTION. 15G.101 Definitions.
As used in this chapter, unless the context otherwise
requires:
1. ^'^Board" means the same as defined in section 15.102.
2. means an Iowa nonprofit organization established
to promote economic development and tourism in an area.
3. ^"^Event"" means a tourism-oriented athletic contest,
convention, music festival, or art festival.
4. ^Financial assistance'' means assistance provided only
from the funds, rights, and assets legally available to the
authority and includes but is not limited to assistance in the
form of grants.
5. ^Fund" means the Iowa major events and tourism fund
established in section 15G.104.
6. ^Program" means the Iowa major events and tourism program
established in section 15G.102.
Sec. 10. NEW SECTION. 15G.102 Iowa major events and tourism
program — purpose.
1. The authority shall establish and administer the
Iowa major events and tourism program to provide financial
assistance to eligible entities that support events in this
state, or support events involving a geographic region that
includes this state, and the event generates large attendance,
significant publicity, and has a measurable economic impact on
this state.
2. The program shall be administered for the purpose of
Senate Pile 660, p. 5
awarding financial assistance to an eligible entity for any of
the following purposes;
a. To pay for or reimburse the costs incurred by the entity
to apply or bid for selection as the site for the event.
b. To pay for or reimburse the costs incurred by the entity
to plan or to conduct the event, including any fees charged by
a site selection organization as a prerequisite to hosting the
event, including but not limited to hosting fees, sanctioning
fees, participation fees, operational fees, or bid fees.
Sec. 11. NEW SECTION, 15G.103 Program — application,
review, eligibility, and funding.
1. An application for financial assistance under the
program shall be submitted to the authority. For each
application that meets the eligibility criteria under
subsection 2, the authority shall conduct a staff evaluation
of the application and forward the application and staff
evaluation to the board.
2. a. The authority shall establish eligibility criteria
for the program by rule. The eligibility criteria must include
all of the following:
(1) The entity must currently be involved in the bidding and
selection process for the event for which the entity submits
an application.
(2) The entity's application under subsection 1 must
include an economic analysis of the event that includes but is
not limited to all of the following:
(a) Projected hotel and motel room occupancies during the
event.
(b) Projected number of event attendees from this state,
other states, and other countries.
b. Notwithstanding paragraph ""a", an entity shall be deemed
eligible for the program if any of the following apply:
(1) After a highly competitive bidding and selection
process involving potential sites not located in this state, a
location in Iowa has been selected for the entity's event.
(2) This state serves as the sole site for the entity's
event.
(3) The sole site for the entity's event is a geographical
region that includes this state and one or more contiguous
Senate Pile 660r p. 6
states.
3. When evaluating an application, the authority shall
consider, at a minimum, all of the following:
a. The potential impact of the event on the local, regional,
and state economies.
b. The event's potential to attract visitors from this
state, other states, and other countries.
c. The amount of positive advertising or media coverage the
event may generate,
d* The quality, size, and scope of the event.
e. The ratio of public-to-private investment required for
the event.
4. a. (1) Upon review of the staff evaluation, the board
shall make the final funding decision on each application
and may approve, deny, defer, or modify each application, in
the board's discretion, to fund as many events as possible
with the moneys available. The board and the authority may
negotiate with an eligible applicant regarding the details of
the applicant's proposed event and the amount and terms of
any financial assistance. In making final funding decisions
pursuant to this subsection, the board and the authority shall
be exempt from chapter 17A.
(2) An application and staff evaluation forwarded to
the board under subsection 1 shall remain eligible for
consideration by the board under subparagraph (1) for up to two
years from the date of receipt of the application by the board.
b. In order to be awarded financial assistance under the
program, an applicant must demonstrate the ability to provide
matching funds for the event that equal at least fifty percent
of the award of financial assistance.
Sec. 12. NEW SECTION. 15G.104 Iowa major events and tourism
fund.
1. a. The authority shall establish an Iowa major events
and tourism fund pursuant to section 15.106A, subsection 1,
paragraph for purposes of providing financial assistance
as described in this chapter. The fund may be administered as
a revolving fund and shall consist of any moneys transferred to
the fund and any moneys appropriated by the general assembly
for purposes of this chapter.
Senate File 660, p. 7
b, (1) Notwithstanding section 8.33, moneys appropriated
in this section that remain unencumbered or unobligated at the
close of the fiscal year shall not revert but shall remain
available for expenditure for the purposes designated until the
close of the fiscal year following the succeeding fiscal year.
(2) Moneys encumbered or obligated pursuant to financial
assistance awarded under section 15G.103, subsection 4, shall
be disbursed by the authority within five calendar years from
the date of encumbrance or obligation, or the moneys shall
revert to the state treasury and shall be credited to the funds
from which the appropriations were made as provided in section
8.33.
c. Notwithstanding section 12C.7, subsection 2, interest or
earnings on moneys deposited in the fund shall be credited to
the fund.
2. a. Moneys in the fund are appropriated to the authority
for purposes of providing financial assistance under the
program. The authority shall not use more than five percent
of the moneys in the fund at the beginning of each fiscal year
for purposes of administrative costs, technical assistance, and
other program support.
b* An entity that is awarded financial assistance pursuant
to this chapter is not eligible to receive financial assistance
under the sports tourism infrastructure program pursuant to
chapter 15P, subchapter IV.
DIVISION III
SPORTS TOURISM MARKETING PROGRAM AND FUND — REPEAL
Sec. 13. Section 15P.401, subsection 1, paragraph a. Code
2025, is amended to read as follows:
a. The authority shall establish, and, at the direction
of the board, shall administer a sports tourism marketing and
infrastructure program to provide financial assistance -fer-
projocts that promote sporting events or for infrastructure
projects supporting sporting events for organizations of
accredited colleges and universities, professional sporting
events, and other sporting events in the state.
Sec. 14. Section 15F.401, subsection 1, paragraph b. Code
2025, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (03) ^Tund" means the sports tourism
Senate File 660, p. 8
infrastructure program fund established in section 15F.404.
Sec. 15. Section 15F.401, subsection 2, paragraph a,
subparagraph (1), Code 2025, is amended by striking the
subparagraph.
Sec. 16. Section 15F.401, subsection 2, paragraph a,
subparagraph (2), Code 2025, is amended to read as follows:
-(-2-)- A city or county in the state^ or a public entity
that is a convention and vioitora bureau or a diotrict
nonprofit organization, may apply to the authority be
eligible for financial assistance from the oporto touriom
infraotructure program fund created in section 15F.404 fund for
an infrastructure project that actively and directly supports
sporting events for accredited colleges and universities,
professional sporting events, and other sporting events in the
area served by the city, county, or public entity. However,
financial assistance shall not be provided to an applicant a
public entity that is a nonprofit organization from the oporto
tourism infrastructure program fund croatod in section 15F.404
fund for infrastructure projects located in a reinvestment
district as defined and approved by the authority pursuant to
section 15J.4 or to applicants that have received a rebate
of sales tax imposed and collected by retailers pursuant to
section 423.4, subsection 5. A city, county, or public entity
that is a nonprofit organization that receives financial
assistance under this paragraph is not eligible to receive
financial assistance under the Iowa major events and tourism
program under chapter 15G.
Sec. 17. Section 15F.401, subsection 4, paragraph b. Code
2025, is amended to read as follows:
b» An applicant under the program shall not receive
financial assistance from the sports tourism marketing
program fund created in section 15F.403 or the sports tourism
infrastructure program fund croatod in section 15F.404 fund
in an amount exceeding fifty percent of the total cost of the
project.
Sec. 18. Section 15F.401, subsection 5, Code 2025, is
amended to read as follows:
5. The board shall make final funding decisions on
each application and may approve, deny, defer, or modify
Senate File 660, p. 9
applications for financial assistance under the sports tourism
marketing and infrastructure program, in its discretion, in
order to fund as many projects with the moneys available as
possible. The board and the authority may negotiate with
applicants regarding the details of projects and the amount and
terms of any award. The total amount of fina-ncial assistance
provided to an applicant from the oporta tourism marketing
program fund created in section 15F.403 in any one fiocal year
ahall not exceed five hundred thouoand dollaro. In making
final funding decisions pursuant to this subsection, the board
and the authority are exempt from chapter 17A.
Sec. 19. Section 15F.401, subsection 6, Code 2025, is
amended by striking the subsection and inserting in lieu
thereof the following:
6. A city, county, or public entity shall not use financial
assistance received under the program from the fund as
reimbursement for completed projects.
Sec. 20. Section 15F.402, subsections 1 and 2, Code 2025,
are amended to read as follows:
1. Applications for assistance under the sports tourism
marketing and infrastructure program established in section
15F.401 shall be submitted to the authority. For those
applications that meet the eligibility criteria, the authority
shall forward the applications to the board and provide a staff
review analysis and evaluation to the sports tourism program
review committee referred to in subsection 2 and to the board.
2. A review committee composed of five members of the
board shall review sports tourism marketing and infrastructure
program applications forwarded to the board and make
recommendations regarding the applications to the authority.
Sec. 21. Section 15F.404, subsection 2, paragraph a. Code
2025, is amended to read as follows:
a» Moneys in the fund are appropriated to the authority for
purposes of providing financial assistance to cities, counties,
and eligible public entities under the sports tourism marketing
afld- infrastructure program established and administered
pursuant to this subchapter.
Sec. 22. REPEAL. Section 15F.403, Code 2025, is repealed.
Sec. 23. TRANSFER OF MONEYS. On the effective date of
Senate File 660, p. 10
this division of this Act, any moneys remaining in the sports
tourism marketing program fund in section 15F.403, Code 2025,
shall be transferred to the Iowa major events tourism fund
established in section 15G.104, as enacted in this Act.
AMY SINC^IR
President of the Senate
PAT GRASSLEY
Speaker of t;^e House
I hereby certify that this bill originated in the Senate and
is known as Senate File 660, Ninety-first General Assembly.
Approved 2025
W. CHARLES SMITHSON
e Senate
KIM R
Governor