Bill Text: IA HF2602 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to county emergency medical services by modifying provisions relating to optional taxes for emergency medical services. (Formerly HF 2434, HSB 631.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2020-03-04 - Introduced, placed on Ways and Means calendar. H.J. 449. [HF2602 Detail]
Download: Iowa-2019-HF2602-Introduced.html
House
File
2602
-
Introduced
HOUSE
FILE
2602
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2434)
(SUCCESSOR
TO
HSB
631)
A
BILL
FOR
An
Act
relating
to
county
emergency
medical
services
by
1
modifying
provisions
relating
to
optional
taxes
for
2
emergency
medical
services.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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2602
Section
1.
Section
422D.1,
Code
2020,
is
amended
to
read
as
1
follows:
2
422D.1
Authorization
——
election
——
imposition
and
repeal
——
3
use
of
revenues.
4
1.
a.
A
Upon
adoption
of
a
resolution
declaring
emergency
5
medical
services
to
be
an
essential
county
service
under
6
subsection
1A,
and
subject
to
the
limitations
of
this
chapter,
7
a
county
board
of
supervisors
may
offer
for
voter
approval
8
impose
any
of
the
following
taxes
or
a
combination
of
the
9
following
taxes:
10
(1)
Local
option
income
surtax.
11
(2)
An
ad
valorem
property
tax.
12
b.
Revenues
generated
from
these
taxes
shall
be
used
for
13
emergency
medical
services
as
provided
in
section
422D.6
.
14
1A.
a.
To
be
effective,
the
resolution
declaring
emergency
15
medical
services
to
be
an
essential
service
shall
be
considered
16
and
voted
on
for
approval
at
two
meetings
of
the
board
prior
to
17
the
meeting
at
which
the
resolution
is
to
be
finally
approved
18
by
a
majority
of
the
board
by
recorded
vote,
as
defined
in
19
section
331.101.
Notice
of
the
first
meeting
of
the
board
20
at
which
the
resolution
is
considered
and
voted
on
shall
be
21
published
not
less
than
sixty
days
prior
to
the
date
of
the
22
meeting
in
one
or
more
newspapers
that
meet
the
requirements
23
of
section
618.14.
The
requirements
for
approval
of
the
24
resolution
or
approval
of
the
imposition
of
a
tax
under
this
25
chapter
shall
not
be
suspended
or
waived
by
the
board.
26
b.
Each
county
for
which
a
resolution
has
been
adopted
27
under
this
subsection
shall
coordinate
efforts
between
28
the
county
emergency
management
coordinator
and
the
local
29
emergency
medical
services
agencies
to
establish
a
county
30
emergency
medical
services
system
advisory
council
to
assist
31
in
researching
and
assessing
the
service
needs
of
the
county
32
and
guiding
implementation
of
services
in
the
county
within
33
a
council
structure
and
in
the
manner
provided
in
the
most
34
recently
updated
Iowa
emergency
medical
services
system
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standards.
1
c.
The
county
emergency
medical
services
system
advisory
2
council
established
under
paragraph
“b”
shall
annually
assess
3
and
review
the
emergency
medical
services
needs
of
the
county
4
and
shall
include
the
results
of
such
review
and
assessment
5
in
an
annual
report
filed
with
the
board
of
supervisors.
The
6
annual
report
shall
be
publicly
available
upon
filing
with
the
7
board
of
supervisors.
The
board
of
supervisors
shall
receive
8
public
comment
regarding
the
report
at
one
or
more
meetings
9
of
the
board
of
supervisors.
Any
meeting
of
the
board
of
10
supervisors
at
which
public
comment
on
the
annual
report
is
11
heard
shall
be
at
least
fourteen
days
following
the
date
the
12
annual
report
is
filed
with
the
board
of
supervisors.
13
2.
a.
The
taxes
for
emergency
medical
services
shall
only
14
be
imposed
after
an
election
at
which
a
majority
of
those
15
voting
on
the
question
of
imposing
the
tax
or
combination
of
16
taxes
specified
in
subsection
1
,
paragraph
“a”
,
subparagraph
17
(1)
or
(2),
vote
in
favor
of
the
question.
However,
the
A
tax
18
or
combination
of
taxes
specified
in
subsection
1
shall
not
19
be
imposed
on
property
within
or
on
residents
of
a
benefited
20
emergency
medical
services
district
under
chapter
357F
.
The
21
question
of
imposing
the
tax
or
combination
of
the
taxes
may
22
be
submitted
at
the
regular
city
election,
a
special
election,
23
or
the
general
election.
Notice
of
the
question
shall
be
24
provided
by
publication
at
least
sixty
days
before
the
time
of
25
the
election
and
shall
identify
the
tax
or
combination
of
taxes
26
and
the
rate
or
rates,
as
applicable.
If
a
majority
of
those
27
voting
on
the
question
approve
the
imposition
of
the
tax
or
28
combination
of
taxes,
the
The
tax
or
combination
of
taxes
shall
29
may
be
imposed
as
follows:
30
(1)
A
local
option
income
surtax
shall
may
be
imposed
for
31
tax
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
32
which
the
favorable
election
was
held
ordinance
imposing
the
33
surtax
is
filed
with
the
director
under
section
422D.3
.
34
(2)
An
ad
valorem
property
tax
shall
may
be
imposed
for
the
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fiscal
year
in
which
the
election
was
held
resolution
under
1
subsection
1A
is
adopted
.
2
b.
Before
a
county
imposes
an
income
surtax
as
specified
3
in
subsection
1
,
paragraph
“a”
,
subparagraph
(1),
a
benefited
4
emergency
medical
services
district
in
the
county
shall
be
5
dissolved,
and
the
county
shall
be
liable
for
the
outstanding
6
obligations
of
the
benefited
district.
If
the
benefited
7
district
extends
into
more
than
one
county,
the
county
imposing
8
the
income
surtax
shall
be
liable
for
only
that
portion
of
the
9
obligations
relating
to
the
portion
of
the
benefited
district
10
in
the
county.
11
3.
Revenues
received
by
the
county
from
the
taxes
imposed
12
under
this
chapter
shall
be
deposited
into
the
emergency
13
medical
services
trust
fund
created
pursuant
to
section
422D.6
14
and
shall
be
used
as
provided
in
that
section.
15
4.
Any
tax
or
combination
of
taxes
imposed
shall
be
for
a
16
maximum
period
of
five
years.
Discontinuance
of
the
authority
17
to
impose
a
tax
under
this
chapter
shall
be
by
petition
and
18
election.
Upon
receipt
of
a
valid
petition
as
provided
in
19
section
331.306,
the
board
of
supervisors
shall
direct
the
20
county
commissioner
of
elections
to
submit
to
the
voters
of
the
21
county
the
question
of
whether
to
discontinue
the
authority
22
to
impose
one
or
more
of
the
taxes
under
this
chapter.
If
a
23
majority
of
those
voting
on
the
question
of
discontinuance
of
24
the
board’s
authority
to
impose
the
tax
favors
discontinuance,
25
the
board
shall
not
impose
the
property
tax
for
any
fiscal
26
year
beginning
after
the
election
approving
the
discontinuance
27
and
shall
not
impose
the
income
surtax
for
any
tax
year
28
beginning
after
the
election
approving
the
discontinuance
29
unless
imposition
is
subsequently
again
authorized
at
election.
30
Following
discontinuance
of
the
authority
to
impose
the
taxes
31
under
this
chapter,
authority
to
reimpose
the
taxes
requires
32
approval
in
accordance
with
this
section.
33
Sec.
2.
Section
422D.3,
subsection
1,
Code
2020,
is
amended
34
to
read
as
follows:
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1.
A
local
income
surtax
shall
be
imposed
January
1
of
1
the
fiscal
year
in
which
the
favorable
election
was
held
2
ordinance
imposing
the
surtax
is
filed
with
the
director
under
3
subsection
3
for
tax
years
beginning
on
or
after
January
1,
and
4
is
repealed
as
provided
in
section
422D.1,
subsection
4
,
as
of
5
December
31
for
tax
years
beginning
after
December
31
.
6
Sec.
3.
Section
422D.5,
Code
2020,
is
amended
to
read
as
7
follows:
8
422D.5
Property
tax
levy.
9
A
county
may
levy
an
emergency
medical
services
tax
at
10
the
rate
set
by
the
board
of
supervisors
and
approved
at
the
11
election
as
provided
in
section
422D.1
,
on
all
taxable
property
12
in
the
county
for
fiscal
years
beginning
with
the
fiscal
year
13
in
which
the
favorable
election
was
held
resolution
under
14
subsection
1A
is
adopted
.
The
reason
for
imposing
the
tax
15
and
the
amount
needed
shall
be
set
out
on
the
ballot.
The
16
rate
shall
be
set
so
as
to
raise
only
the
amount
needed.
The
17
authority
to
impose
the
levy
is
repealed
for
subsequent
fiscal
18
years
may
be
discontinued
as
provided
in
section
422D.1,
19
subsection
4
.
20
Sec.
4.
Section
422D.6,
Code
2020,
is
amended
to
read
as
21
follows:
22
422D.6
Emergency
medical
services
trust
fund.
23
1.
A
county
authorized
to
impose
a
tax
under
this
chapter
24
shall
establish
an
emergency
medical
services
trust
fund
25
into
which
revenues
received
from
the
taxes
imposed
shall
be
26
deposited.
Moneys
in
the
trust
fund
shall
be
used
for
any
27
operational
cost
of
providing
emergency
medical
services.
In
28
addition,
moneys
in
the
fund
may
be
used
for
the
purpose
of
29
matching
federal
or
state
funds
for
education
and
training
30
related
to
emergency
medical
services.
Moneys
remaining
in
the
31
fund
following
discontinuance
of
the
authority
to
impose
the
32
taxes
as
provided
in
section
422D.1,
subsection
4,
shall
remain
33
in
the
fund
and
may
be
expended
for
the
purposes
specified
in
34
this
section.
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2.
A
county
may
enter
into
chapter
28E
agreements
with
other
1
counties
in
order
to
ensure
adequate
coverage
of
the
county’s
2
service
area.
3
3.
Costs
which
are
eligible
for
emergency
medical
services
4
trust
fund
expenditures
include,
but
are
not
limited
to:
5
a.
Defibrillators.
6
b.
Nondisposable
essential
ambulance
equipment,
as
defined
7
by
rule
by
the
Iowa
department
of
public
health.
8
c.
Communications
pagers,
radios,
and
base
repeaters.
9
d.
Training
in
the
use
of
emergency
medical
services
10
equipment.
11
e.
Vehicles
including,
but
not
limited
to,
ambulances,
12
fire
apparatus,
boats,
rescue/first
response
vehicles,
and
13
snowmobiles.
14
f.
Automotive
parts.
15
g.
Buildings.
16
h.
Land.
17
Sec.
5.
IMPLEMENTATION.
This
Act
shall
not
affect
the
18
imposition
and
collection
of
taxes
under
chapter
422D
in
effect
19
on
July
1,
2020,
and
such
taxes
shall
continue
to
be
imposed
20
and
administered
until
the
period
of
authority
to
impose
such
21
taxes
in
effect
immediately
prior
to
July
1,
2020,
expires.
22
EXPLANATION
23
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
24
the
explanation’s
substance
by
the
members
of
the
general
assembly.
25
Code
chapter
422D
authorizes
counties
to
impose
a
property
26
tax
levy,
an
income
surtax,
or
a
combination
of
both
taxes
27
within
the
county,
excluding
those
areas
within
a
benefited
28
emergency
medical
services
district
under
Code
chapter
357F,
29
to
be
used
for
emergency
medical
services,
if
the
taxes
are
30
approved
at
election.
31
This
bill
strikes
the
requirement
for
an
election
to
32
authorize
the
imposition
of
the
property
tax
or
income
surtax
33
and,
instead,
establishes
a
requirement
for
counties,
prior
to
34
receiving
authority
to
impose
the
property
tax
levy
and
income
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surtax,
to
adopt
a
resolution
declaring
emergency
medical
1
services
to
be
an
essential
service
within
the
county.
The
2
bill
establishes
the
procedural
requirement
for
adoption
of
the
3
resolution
and
provides
that
the
requirements
for
approval
of
4
the
resolution
or
approval
of
the
imposition
of
a
tax
shall
not
5
be
suspended
or
waived
by
the
board.
In
addition,
each
county
6
for
which
such
a
resolution
has
been
adopted
shall
coordinate
7
efforts
between
the
county
emergency
management
coordinator
and
8
the
local
emergency
medical
services
agencies
to
establish
a
9
county
emergency
medical
services
system
advisory
council
to
10
assist
in
researching
and
assessing
the
service
needs
of
the
11
county
and
guiding
implementation
of
services
in
the
county
12
within
a
council
structure
and
in
the
manner
provided
in
the
13
most
recently
updated
Iowa
emergency
medical
services
system
14
standards.
The
bill
establishes
annual
emergency
medical
15
service
assessment
and
reporting
requirements
for
each
county
16
emergency
medical
services
system
advisory
council.
17
Code
chapter
422D
currently
provides
that
imposition
of
the
18
taxes
or
combination
of
taxes
is
for
a
maximum
period
of
five
19
years.
The
bill
removes
the
five-year
limitation
and
provides
20
that
discontinuance
of
the
county’s
authority
to
impose
the
21
taxes
is
required
to
be
by
petition
of
eligible
electors
and
22
election.
The
bill
also
specifies
that
a
county
may
not
impose
23
the
taxes
for
any
fiscal
year
or
tax
year,
as
applicable,
24
beginning
after
the
election
approving
the
discontinuance
of
25
authority
unless
subsequently
again
approved
for
imposition.
26
Following
discontinuance
of
authority,
authority
to
reimpose
27
the
taxes
requires
approval
in
accordance
with
Code
section
28
422D.1,
as
amended
in
the
bill.
29
The
bill
also
strikes
the
limitation
that
counties,
when
30
entering
into
Code
chapter
28E
agreements
to
ensure
adequate
31
coverage
of
the
county’s
service
area,
may
only
enter
into
such
32
agreements
with
other
counties.
33
The
bill
also
modifies
provisions
governing
the
permissible
34
uses
of
tax
revenues
deposited
into
the
county
emergency
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medical
services
trust
fund
by
striking
language
enumerating
1
some
eligible
expenditures
and
instead
specifies
that
moneys
2
in
the
trust
fund
shall
be
used
for
any
operational
cost
of
3
providing
emergency
medical
services.
4
The
bill
does
not
affect
the
imposition
and
collection
5
of
taxes
under
Code
chapter
422D
in
effect
on
July
1,
2020,
6
and
such
taxes
shall
continue
to
be
imposed
and
administered
7
until
the
period
of
authority
to
impose
such
taxes
in
effect
8
immediately
prior
to
July
1,
2020,
expires.
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