Bill Text: IA HF2459 | 2015-2016 | 86th General Assembly | Enrolled
Bill Title: A bill for an act relating to state and local finances by making appropriations, providing for legal and regulatory responsibilities, concerning taxation, providing penalties, providing for other properly related matters, and including effective date and retroactive and other applicability provisions. (Formerly HSB 656)
Sponsorship: Committee Bill
Status: (Enrolled - Dead) 2016-05-13 - Sent to Governor. H.J. 999. [HF2459 Detail]
Download: Iowa-2015-HF2459-Enrolled.html
House File 2459 - Enrolled
HOUSE FILE
BY COMMITTEE ON
APPROPRIATIONS
(SUCCESSOR TO HSB 656)
\5
A BILL FOR
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House File 2459
AN ACT
RELATING TO STATE AND LOCAL FINANCES BY MAKING APPROPRIATIONS,
PROVIDING FOR LEGAL AND REGULATORY RESPONSIBILITIES,
CONCERNING TAXATION, PROVIDING PENALTIES, PROVIDING FOR
OTHER PROPERLY RELATED MATTERS, AND INCLUDING EFFECTIVE
DATE AND RETROACTIVE AND OTHER APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
STANDING APPROPRIATIONS AND RELATED MATTERS
Section 1. 2015 Iowa Acts, chapter 138, section 3, is
amended by adding the following new subsection:
NEW SUBSECTION. 4. For the peace officers' retirement,
accident, and disability system retirement fund under section
97A.11A:
.................................................. $ 2,500,000
Sec. 2. 2015 Iowa Acts, chapter 138, is amended by adding
the following new section:
NEW SECTION. SEC. 5A. GENERAL ASSEMBLY.
1. The appropriations made pursuant to section 2.12 for the
expenses of the general assembly and legislative agencies for
the fiscal year beginning July 1, 2016, and ending June 30,
2017, are reduced by the following amount:
.................................................. $ 5,400,000
2. The budgeted amounts for the general assembly and
legislative agencies for the fiscal year beginning July 1,
2016, may be adjusted to reflect the unexpended budgeted
amounts from the previous fiscal year.
Sec. 3. 2015 Iowa Acts, chapter 138, is amended by adding
the following new section:
NEW SECTION. SEC. 7A. Section 257.35, Code 2016, is
amended by adding the following new subsection:
NEW SUBSECTION. 10A. Notwithstanding subsection 1, and in
addition to the reduction applicable pursuant to subsection
2, the state aid for area education agencies and the portion
of the combined district cost calculated for these agencies
for the fiscal year beginning July 1, 2016, and ending June
30, 2017, shall be reduced by the department of management by
eighteen million seven hundred fifty thousand dollars. The
reduction for each area education agency shall be prorated
based on the reduction that the agency received in the fiscal
year beginning July 1, 2003.
Sec. 4. Section 2.48, subsection 3, Code 2016, is amended
by adding the following new paragraph:
NEW PARAGRAPH. 0f. In 2016:
(1) The homestead tax credit under chapter 425.
(2) The elderly and disabled property tax credit under
chapter 425.
(3) The agricultural land tax credit under chapter 426.
(4) The military service tax credit under chapter 426A.
(5) The business property tax credit under chapter 426C.
(6) The commercial and industrial property tax replacement
claims under section 441.21A.
Sec. 5. Section 230.8, Code 2016, is amended to read as
follows:
230.8 Transfers of persons with mental illness ==== expenses.
The transfer to any state hospitals or to the places of
their residence of persons with mental illness who have no
residence in this state or whose residence is unknown and
deemed to be a state case, shall be made according to the
directions of the administrator, and when practicable by
employees of the state hospitals. The actual and necessary
expenses of such transfers shall be paid by the department
on itemized vouchers sworn to by the claimants and approved
by the administrator, and the amount of the expenses is
appropriated to the department from any funds in the state
treasury not otherwise appropriated.
Sec. 6. Section 820.24, Code 2016, is amended to read as
follows:
820.24 Expenses ==== how paid.
When the punishment of the crime shall be the confinement
of the criminal in the penitentiary, the expenses shall be
paid out of the state treasury, on the certificate of the
governor and warrant of the director of the department of
administrative services by the department of corrections;
and in all other cases they shall be paid out of the county
treasury in the county wherein the crime is alleged to have
been committed. The expenses shall be the fees paid to the
officers of the state on whose governor the requisition is
made, and all necessary and actual traveling expenses incurred
in returning the prisoner.
DIVISION II
MISCELLANEOUS PROVISIONS
Sec. 7. HUMAN TRAFFICKING. There is appropriated from
the general fund of the state to the department of public
safety for the fiscal year beginning July 1, 2016, and ending
June 30, 2017, the following amount, or so much thereof as is
necessary, to be used for the purposes designated:
For the office to combat human trafficking established
pursuant to section 80.45 as enacted by 2016 Iowa Acts,
Senate File 2191, including salaries, support, maintenance,
miscellaneous purposes, and for not more than the following
full=time equivalent positions:
.................................................. $ 200,000
............................................... FTEs 2.00
Sec. 8. BUDGET PROCESS FOR FISCAL YEAR 2017=2018.
1. For the budget process applicable to the fiscal year
beginning July 1, 2017, on or before October 1, 2016, in lieu
of the information specified in section 8.23, subsection 1,
unnumbered paragraph 1, and paragraph "a", all departments
and establishments of the government shall transmit to the
director of the department of management, on blanks to be
furnished by the director, estimates of their expenditure
requirements, including every proposed expenditure, for
the ensuing fiscal year, together with supporting data and
explanations as called for by the director of the department
of management after consultation with the legislative services
agency.
2. The estimates of expenditure requirements shall be
in a form specified by the director of the department of
management, and the expenditure requirements shall include
all proposed expenditures and shall be prioritized by
program or the results to be achieved. The estimates shall
be accompanied by performance measures for evaluating the
effectiveness of the programs or results.
Sec. 9. TIME AND ATTENDANCE SOLUTION ==== EXECUTIVE
BRANCH. It is the intent of the general assembly that
executive branch agencies make use of an existing master
agreement entered into by the department of administrative
services on November 17, 2015, to develop a statewide time
and attendance solution. The statewide time and attendance
solution will have the ability to generate savings within
state government, minimize compliance risk, and improve
workforce productivity with a vendor who specializes in
measuring metrics to monitor performance and measures
financial and operational activities by incorporating modeling
and data analytics, baseline numbers, and any additional
pertinent information.
Sec. 10. SALARY MODEL ADMINISTRATOR. The salary model
administrator shall work in conjunction with the legislative
services agency to maintain the state's salary model used for
analyzing, comparing, and projecting state employee salary
and benefit information, including information relating to
employees of the state board of regents. The department of
revenue, the department of administrative services, the five
institutions under the jurisdiction of the state board of
regents, the judicial district departments of correctional
services, and the state department of transportation shall
provide salary data to the department of management and the
legislative services agency to operate the state's salary
model. The format and frequency of provision of the salary
data shall be determined by the department of management
and the legislative services agency. The information shall
be used in collective bargaining processes under chapter
20 and in calculating the funding needs contained within
the annual salary adjustment legislation. A state employee
organization as defined in section 20.3, subsection 4, may
request information produced by the model, but the information
provided shall not contain information attributable to
individual employees.
Sec. 11. Section 24.32, Code 2016, is amended to read as
follows:
24.32 Decision certified.
After a hearing upon the appeal, the state board shall
certify its decision to the county auditor and to the parties
to the appeal as provided by rule, and the decision shall
be final. The county auditor shall make up the records in
accordance with the decision and the levying board shall make
its levy in accordance with the decision. Upon receipt of
the decision, the certifying board shall correct its records
accordingly, if necessary. Final disposition of all appeals
shall be made by the state board on or before April 30 of
each year within forty=five days after the date of the appeal
hearing.
Sec. 12. NEW SECTION. 135.37A Natural hair braiding.
1. A person shall register with the department in order to
perform a commercial service involving natural hair braiding.
For purposes of this section, "natural hair braiding" means a
method of natural hair care consisting of braiding, locking,
twisting, weaving, cornrowing, or otherwise physically
manipulating hair without the use of chemicals to alter
the hair's physical characteristics that incorporates both
traditional and modern styling techniques.
2. The department shall adopt rules pursuant to chapter 17A
to administer this section. Such rules shall include but not
be limited to all of the following:
a. Establishing minimum safety and sanitation criteria for
the provision of natural hair braiding.
b. Requiring a person performing natural hair braiding to
complete one hour per calendar year of continuing education
regarding minimum safety and sanitation criteria for the
provision of natural hair braiding.
c. Authorizing the department to inspect a location where
a person performs natural hair braiding upon receipt of a
complaint to the department about that person or location.
3. If the department determines that a person is in
violation of a requirement under this section, the department
may order the person to cease performing natural hair braiding
until the necessary corrective action has been taken.
Sec. 13. Section 256.7, subsection 32, paragraph c,
unnumbered paragraph 1, Code 2016, is amended to read as
follows:
Adopt rules that limit the statewide enrollment of
pupils in educational instruction and course content that
are delivered primarily over the internet to not more than
eighteen one=hundredths of one percent of the statewide
enrollment of all pupils, and that limit the number of pupils
participating in open enrollment for purposes of receiving
educational instruction and course content that are delivered
primarily over the internet to no more than one percent of
a sending district's enrollment. Until June 30, 2018, such
Such limitations shall not apply if the limitations would
prevent siblings from enrolling in the same school district or
if a sending district determines that the educational needs
of a physically or emotionally fragile student would be best
served by educational instruction and course content that are
delivered primarily over the internet. Students who meet
the requirements of section 282.18 may participate in open
enrollment under this paragraph "c" for purposes of enrolling
only in the CAM community school district or the Clayton Ridge
community school district.
Sec. 14. Section 256.7, subsection 32, paragraph c, Code
2016, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (6) This paragraph "c" is repealed July
1, 2018.
Sec. 15. Section 256.11, subsection 16, paragraph d, Code
2016, is amended by striking the paragraph.
Sec. 16. Section 418.12, subsection 5, Code 2016, is
amended to read as follows:
5. If the department of revenue determines that the
revenue accruing to the fund or accounts within the fund
exceeds thirty million dollars for a fiscal year or exceeds
the amount necessary for the purposes of this chapter if the
amount necessary is less than thirty million dollars for a
fiscal year, then those excess moneys shall be credited by the
department of revenue for deposit in the general fund of the
state.
Sec. 17. Section 915.25, subsection 3, as enacted by 2016
Iowa Acts, Senate File 2288, section 16, is amended to read as
follows:
3. Notwithstanding the provisions of sections 232.147,
232.149, and 232.149A, an intake or juvenile court officer
shall disclose to the alleged victim of a delinquent act, upon
the request of the victim, the complaint, the name and address
of the child who allegedly committed the delinquent act, and
the disposition of the complaint. If the alleged delinquent
act would be a forcible felony serious misdemeanor, aggravated
misdemeanor, or felony offense if committed by an adult, the
intake or juvenile court officer shall provide notification
to the victim of the delinquent act as required by section
915.24.
Sec. 18. 2015 Iowa Acts, chapter 141, section 59, as
amended by 2016 Iowa Acts, Senate File 2314, section 22, if
enacted, is amended to read as follows:
SEC. 59. SECRETARY OF STATE. There is appropriated
from the general fund of the state to the office of the
secretary of state for the fiscal year beginning July 1,
2016, and ending June 30, 2017, the following amounts, or so
much thereof as is necessary, to be used for the purposes
designated:
1. ADMINISTRATION AND ELECTIONS
For salaries, support, maintenance, and miscellaneous
purposes, and for not more than the following full=time
equivalent positions:
.................................................. $ 1,440,890
............................................... FTEs 13.10
15.60
The state department or state agency which provides
data processing services to support voter registration file
maintenance and storage shall provide those services without
charge.
2. BUSINESS SERVICES
For salaries, support, maintenance, and miscellaneous
purposes, and for not more than the following full=time
equivalent positions:
.................................................. $ 1,440,891
............................................... FTEs 13.10
15.60
Sec. 19. 2016 Iowa Acts, Senate File 2324, section 1,
subsection 12, if enacted, is amended to read as follows:
12. STATE FAIR AUTHORITY
For infrastructure costs associated with the remodeling of
the northwest portion of the fairgrounds, including but not
limited to a new events area and updates to the grandstand,
stage, and midway:
FY 2016=2017:
.................................................. $ 500,000
FY 2017=2018:
.................................................. $ 500,000
FY 2018=2019:
.................................................. $ 4,500,000
DIVISION III
CORRECTIVE PROVISIONS
Sec. 20. Section 29C.24, subsection 3, paragraph a,
subparagraphs (3) and (6), as enacted by 2016 Iowa Acts,
Senate File 2306, section 2, are amended to read as follows:
(3) The imposition of income taxes under chapter 422,
divisions II and III, including the requirement to file tax
returns under sections 422.13 through 422.15 or section
422.36, as applicable, and including the requirement to
withhold and remit income tax from out=of=state employees
under section 422.16. In addition, the performance of
disaster or emergency=related work during a disaster response
period by an out=of=state business or out=of=state employee
shall not require an out=of=state business to be included in
a consolidated return under section 422.37, and shall not
increase the amount of net income of the out=of=state business
allocated and apportioned to the state under sections section
422.8 or 422.33, as applicable.
(6) The assessment of property taxes by the department
of revenue under sections 428.24 through 428.26, 428.28,
and 428.29, or chapters 433, 434, 435, and 437 through 438,
or by a local assessor under another provision of law, on
property brought into the state to aid in the performance of
disaster or emergency=related work during a disaster response
period if such property does not remain in the state after the
conclusion of the disaster response period.
Sec. 21. Section 29C.24, subsection 4, as enacted by 2016
Iowa Acts, Senate File 2306, section 2, is amended to read as
follows:
4. Business and employee status after a disaster response
period. An out=of=state business or out=of=state employee
that remains in the state after the conclusion of the
disaster response period for during which the disaster or
emergency=related work was performed shall be fully subject to
the state's standards for establishing presence, residency,
or doing business as otherwise provided by law, and shall
be responsible for any resulting taxes, fees, licensing,
registration, filing, or other requirements.
Sec. 22. Section 155A.13, subsection 3, paragraph d, as
enacted by 2016 Iowa Acts, Senate File 453, section 3, is
amended to read as follows:
d. An applicant seeking a special or limited=use
pharmacy licensed license for a proposed telepharmacy site
that does not meet the mileage requirement established in
paragraph "c" and is not statutorily exempt from the mileage
requirement may apply to the board for a waiver of the mileage
requirement. A waiver request shall only be granted if the
applicant can demonstrate to the board that the proposed
telepharmacy site is located in an area where there is
limited access to pharmacy services and can establish the
existence of compelling circumstances that justify waiving
the mileage requirement. The board's decision to grant or
deny a waiver request shall be a proposed decision subject to
mandatory review by the director of the department of public
health. The director shall review a proposed decision and
shall have the power to approve, modify, or veto a proposed
decision. The director's decision on a waiver request shall
be considered final agency action subject to judicial review
under chapter 17A.
Sec. 23. Section 229.13, subsection 7, paragraph a,
subparagraph (1), as enacted by 2016 Iowa Acts, Senate File
2259, section 1, is amended to read as follows:
(1) The respondent's mental health professional acting
within the scope of the mental health professional's practice
shall notify the committing court, with preference given
to the committing judge, if available, in the appropriate
county who and the court shall enter a written order directing
that the respondent be taken into immediate custody by the
appropriate sheriff or sheriff's deputy. The appropriate
sheriff or sheriff's deputy shall exercise all due diligence
in taking the respondent into protective custody to a hospital
or other suitable facility.
Sec. 24. Section 256.11, subsection 4, Code 2016, as
amended by 2016 Iowa Acts, House File 2392, section 26, if
enacted, is amended to read as follows:
4. The following shall be taught in grades seven and
eight: English=language arts; social studies; mathematics;
science; health; age=appropriate and research=based human
growth and development; career exploration and development;
physical education; music; and visual art. Career exploration
and development shall be designed so that students are
appropriately prepared to create an individual career
and academic plan pursuant to section 279.61, incorporate
foundational career and technical education concepts aligned
with the six career and technical education service areas
as defined in paragraph subsection 5, subsection paragraph
"h", and incorporate relevant twenty=first century skills.
The health curriculum shall include age=appropriate and
research=based information regarding the characteristics
of sexually transmitted diseases, including HPV and the
availability of a vaccine to prevent HPV, and acquired
immune deficiency syndrome. The state board as part of
accreditation standards shall adopt curriculum definitions
for implementing the program in grades seven and eight.
However, this subsection shall not apply to the teaching
of career exploration and development in nonpublic schools.
For purposes of this section, "age=appropriate", "HPV", and
"research=based" mean the same as defined in section 279.50.
Sec. 25. Section 272.25, subsection 3, Code 2016, as
amended by 2016 Iowa Acts, Senate File 2196, section 3, is
amended to read as follows:
3. A requirement that the program include instruction
in skills and strategies to be used in classroom management
of individuals, and of small and large groups, under
varying conditions; skills for communicating and working
constructively with pupils, teachers, administrators, and
parents; preparation in reading theory, knowledge, strategies,
and approaches, and for integrating literacy instruction in
into content areas in accordance with section 256.16; and
skills for understanding the role of the board of education
and the functions of other education agencies in the state.
The requirement shall be based upon recommendations of the
department of education after consultation with teacher
education faculty members in colleges and universities.
Sec. 26. Section 521A.6B, subsection 5, paragraph e, if
enacted by 2016 Iowa Acts, House File 2394, section 10, is
amended to read as follows:
e. Entering into agreements with or obtaining documentation
from any insurer registered under section 521A.4, any member
of an internationally active insurance group, and any other
state, federal, or international regulatory agency for members
of the internationally active insurance group, that provides
the basis for or otherwise clarifies the commissioner's
role as group=wide supervisor of an internationally active
insurance group, including provisions for resolving disputes
with other regulatory officials. Such agreements or
documentation shall not serve as evidence in any proceeding
that any insurer or person within an insurance company holding
company system not domiciled or incorporated in this state
is doing business in this state or is otherwise subject to
jurisdiction in this state.
Sec. 27. Section 598C.102, subsection 8, paragraph b, as
enacted by 2016 Iowa Acts, Senate File 2233, section 2, is
amended to read as follows:
b. An individual who has custodial responsibility for a
child under a law of this state other than this chapter.
Sec. 28. 2016 Iowa Acts, House File 2269, section 20,
subsection 1, is amended to read as follows:
1. It is amended, rescinded, or supplemented by the
affirmative action of the executive council committee of the
Iowa beef cattle producers association created in section
181.3, as amended in this Act.
Sec. 29. 2016 Iowa Acts, Senate File 378, section 2, is
amended to read as follows:
SEC. 2. REPEAL. Section 80.37, Code 2015 2016, is
repealed.
Sec. 30. 2016 Iowa Acts, Senate File 2185, section 2, is
amended by striking the section and inserting in lieu thereof
the following:
SEC. 2. Section 709.21, subsection 3, Code 2016, is amended
to read as follows:
3. A person who violates this section commits a serious an
aggravated misdemeanor.
DIVISION IV
CITY UTILITY BILLINGS AND COLLECTIONS ==== LIENS
Sec. 31. Section 384.84, subsection 4, paragraph a, Code
2016, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH. (4) A lien under subparagraph (1) shall
not be placed upon a premises that is a mobile home, modular
home, or manufactured home served by any of the services
under that subparagraph if the mobile home, modular home, or
manufactured home is owned by a tenant of and located in a
mobile home park or manufactured home community and the mobile
home park or manufactured home community owner or manager is
the account holder, unless the lease agreement specifies that
the tenant is responsible for payment of a portion of the
rates or charges billed to the account holder.
Sec. 32. Section 384.84, subsections 10 and 11, Code 2016,
are amended to read as follows:
10. For the purposes of this section, "premises" includes
a mobile home, modular home, or manufactured home as defined
in section 435.1, when the mobile home, modular home, or
manufactured home is taxed as real estate.
11. Notwithstanding subsection 4, except for mobile home
parks or manufactured home communities where the mobile
home park or manufactured home community owner or manager is
responsible for paying the rates or charges for services, a
lien shall not be filed against the land if the premises are
located on leased land. If the premises are located on leased
land, a lien may be filed against the premises only.
DIVISION V
INCOME TAX CHECKOFFS
Sec. 33. INCOME TAX CHECKOFFS. Notwithstanding Code
section 422.12E which provides for the repeal of certain
income tax return checkoffs when the same four checkoffs have
been provided on the income tax return for two consecutive
years, the four income tax return checkoffs provided in
sections 422.12D, 422.12H, 422.12K, and 422.12L, Code 2016, as
appearing on the 2015 individual income tax return, shall be
allowed for the tax years beginning January 1, 2016, January
1, 2017, and January 1, 2018, and shall be provided on the
2016, 2017, and 2018 individual income tax returns.
Sec. 34. Section 422.12E, subsection 1, Code 2016, is
amended to read as follows:
1. For tax years beginning on or after January 1, 2004
2019, there shall be allowed no more than four income tax
return checkoffs on each income tax return. When For tax
years beginning on or after January 1, 2017, when the same
four income tax return checkoffs have been provided on the
income tax return for two consecutive years, the two checkoffs
for which the least amount has been contributed, in the
aggregate for the first tax year and through March 15 of the
second tax year, are repealed. This section does not apply to
the income tax return checkoff provided in section 68A.601.
Sec. 35. RETROACTIVE APPLICABILITY. This division of this
Act applies retroactively to January 1, 2016.
DIVISION VI
FLOOD MITIGATION PROGRAM
Sec. 36. Section 418.15, subsection 1, Code 2016, is
amended to read as follows:
1. a. A governmental entity shall not receive remittances
of sales tax revenue under this chapter after twenty years
from the date the governmental entity's project was approved
by the board or after expiration of the additional period of
years if approved under paragraph "b" unless the remittance
amount is calculated under section 418.11 based on sales
subject to the tax under section 432.2 occurring before the
expiration of the twenty=year period or expiration of the
additional period of years if approved under paragraph "b".
b. The twenty=year period for receiving remittances of
sales tax revenue under this chapter may be extended upon
application by the governmental entity and approval by the
board. An application for an extension of the twenty=year
period must be filed by the governmental entity with the board
prior to expiration of the twenty=year period. The board may
approve the governmental entity to receive remittances of
sales tax revenue under this chapter for an additional period
of consecutive years beyond the twenty=year period if all of
the following are satisfied:
(1) The total amount of remittances actually received
by the governmental entity during the twenty=year period
are less than the total amount of remittances for which the
governmental entity was approved to receive by the board
at the time of the project's approval under section 418.9,
subsection 4, and reduced under section 418.9, subsection 8,
or section 418.12, subsection 6, paragraph "b", if applicable.
(2) The amount of the remittances approved in each
additional year does not exceed fifteen million dollars or
seventy percent of the total yearly amount of increased sales
tax increment revenue in the governmental entity's applicable
area and deposited in the governmental entity's account,
whichever is less.
(3) The total amount of remittances in any such additional
fiscal year for all governmental entities approved to use
sales tax revenues under this chapter does not exceed, in the
aggregate, thirty million dollars.
(4) The total amount of remittances to the governmental
entity approved by the board for all additional years does not
exceed the difference between the total amount of remittances
actually received by the governmental entity during the
twenty=year period and the total amount of remittances
for which the governmental entity was approved to receive
by the board at the time of the project's approval under
section 418.9, subsection 4, and reduced under section 418.9,
subsection 8, or section 418.12, subsection 6, paragraph "b",
if applicable.
DIVISION VII
ELECTRIC TRANSMISSION LINES
Sec. 37. NEW SECTION. 478.6A Merchant line franchises ====
requirements ==== limitations.
1. For purposes of this section, "merchant line" means a
high=voltage direct current electric transmission line which
does not provide for the erection of electric substations at
intervals of less than fifty miles, which substations are
necessary to accommodate both the purchase and sale to persons
located in this state of electricity generated or transmitted
by the franchisee.
2. A petition for a franchise to construct a merchant line,
in addition to any other applicable requirements pursuant to
this chapter, shall be subject to all of the following:
a. Notwithstanding section 478.10, the sale and transfer of
a merchant line, by voluntary or judicial sale or otherwise,
shall not carry with it the transfer of the franchise.
b. Notwithstanding section 478.21, if a petition that
involves the taking of property under eminent domain is not
approved by the board and a franchise granted within three
years following the date the petition is filed with the board
pursuant to section 478.3, the board shall reject the petition
and make a record of the rejection. If the hearing on the
petition conducted pursuant to section 478.4 has been held
within the three=year period following the date the petition
is filed, but the board has not completed its deliberations
within that three=year period, the three=year period may be
extended by the board to allow completion of deliberations. A
petitioner shall not file a petition for the same or a similar
project that has been rejected within sixty months following
the date of rejection if the rejection was for failure to be
approved within three years following the date the petition
was filed as provided in this subsection.
c. In considering whether to grant a petition that involves
the taking of property under eminent domain, section 478.3,
subsection 3, is not applicable, and the term "public" shall be
interpreted to be limited to consumers located in this state.
Sec. 38. EFFECTIVE UPON ENACTMENT. This division of this
Act, being deemed of immediate importance, takes effect upon
enactment.
Sec. 39. APPLICABILITY.
1. This division of this Act is applicable to petitions
for franchise filed on or after November 1, 2014, that have
not been approved by the utilities board on or after the
effective date of this division of this Act, and to petitions
for franchise filed on or after the effective date of this
division of this Act.
2. For petitions for franchise filed with the board
prior to the effective date of this division of this Act,
the three=year approval period specified in section 478.6A,
subsection 2, paragraph "b", shall not be applicable, and such
petitions for franchise shall be considered rejected by the
board subject to the terms and provisions of section 478.6A,
subsection 2, paragraph "b", if not approved by the board
within two years following the effective date of this division
of this Act.
DIVISION VIII
SOLAR TAX CREDIT
Sec. 40. Section 422.11L, Code 2016, is amended by adding
the following new subsection:
NEW SUBSECTION. 6. For purposes of this section, "Internal
Revenue Code" means the Internal Revenue Code of 1954, prior
to the date of its redesignation as the Internal Revenue Code
of 1986 by the Tax Reform Act of 1986, or means the Internal
Revenue Code of 1986 as amended to and including January 1,
2016.
Sec. 41. RETROACTIVE APPLICABILITY. The following
provision or provisions of this division of this Act apply
retroactively to January 1, 2015, for tax years beginning on
or after that date:
1. The section of this division of this Act enacting
section 422.11L, subsection 6.
LINDA UPMEYER
Speaker of the House
PAM JOCHUM
President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 2459, Eighty=sixth General Assembly.
CARMINE BOAL
Chief Clerk of the House
Approved , 2016
TERRY E. BRANSTAD
Governor
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