Bill Text: IA HF94 | 2011-2012 | 84th General Assembly | Amended
Bill Title: A bill for an act requiring the development of a searchable budget database and internet site for the public to access the details of the expenditure of state tax revenues and a searchable tax rate database and internet site for the public to access the details of each tax rate for all taxing districts in the state. (Formerly HF 6)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2011-12-31 - END OF 2011 ACTIONS [HF94 Detail]
Download: Iowa-2011-HF94-Amended.html
House
File
94
-
Reprinted
HOUSE
FILE
94
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
HF
6)
(As
Amended
and
Passed
by
the
House
January
27,
2011
)
A
BILL
FOR
An
Act
requiring
the
development
of
a
searchable
budget
1
database
and
internet
site
for
the
public
to
access
the
2
details
of
the
expenditure
of
state
tax
revenues
and
a
3
searchable
tax
rate
database
and
internet
site
for
the
4
public
to
access
the
details
of
each
tax
rate
for
all
taxing
5
districts
in
the
state.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
7
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Section
1.
Section
8.6,
Code
2011,
is
amended
by
adding
the
1
following
new
subsection:
2
NEW
SUBSECTION
.
9A.
Budget
and
tax
rate
databases.
To
3
develop
and
make
available
to
the
public
a
searchable
budget
4
database
and
internet
site
as
required
under
chapter
8G,
5
division
I,
and
to
develop
and
make
available
to
the
public
6
a
searchable
tax
rate
database
and
internet
site
as
required
7
under
chapter
8G,
division
II.
8
Sec.
2.
Section
8A.502,
subsection
9,
Code
2011,
is
amended
9
by
striking
the
subsection.
10
Sec.
3.
NEW
SECTION
.
8G.1
Intent
——
findings.
11
The
general
assembly
finds
that
taxpayers
should
be
able
to
12
easily
access
the
details
on
how
the
state
is
spending
their
13
tax
dollars
and
the
performance
results
achieved
for
those
14
expenditures.
Therefore,
it
is
the
intent
of
the
general
15
assembly
to
direct
the
department
of
management
to
create
16
and
maintain
a
searchable
budget
database
and
internet
site
17
detailing
where
tax
dollars
are
expended,
the
purposes
for
18
which
tax
dollars
are
expended,
and
the
results
achieved
for
19
all
taxpayer
investments
in
state
government.
20
Sec.
4.
NEW
SECTION
.
8G.2
Short
title.
21
This
subchapter
shall
be
known
as
and
may
be
cited
as
the
22
“Taxpayer
Transparency
Act”
.
23
Sec.
5.
NEW
SECTION
.
8G.3
Definitions.
24
As
used
in
this
subchapter,
unless
the
context
otherwise
25
requires:
26
1.
“Agency”
means
a
state
department,
office,
board,
27
commission,
bureau,
division,
institution,
or
public
28
institution
of
higher
education.
“Agency”
includes
individual
29
state
agencies
and
programs,
as
well
as
those
programs
and
30
activities
that
are
administered
by
or
involve
more
than
one
31
agency.
“Agency”
includes
all
elective
offices
in
the
executive
32
branch
of
government
and
the
general
assembly.
“Agency”
33
includes
the
judicial
branch
of
state
government.
34
2.
“Director”
means
the
director
of
the
department
of
35
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management.
1
3.
“Entity”
or
“recipients”
means
any
of
the
following:
2
a.
A
corporation.
3
b.
An
association.
4
c.
An
employee
union.
5
d.
A
limited
liability
company.
6
e.
A
limited
liability
partnership.
7
f.
Any
other
legal
business
entity,
including
nonprofit
8
entities.
9
g.
A
grant
recipient.
10
h.
Contractors.
11
i.
A
county,
city,
school
district,
or
other
local
12
government
entity.
13
“Entity”
or
“recipients”
does
not
include
an
individual
14
recipient
of
state
assistance.
The
department
of
management
15
shall
define
by
rule
adopted
pursuant
to
chapter
17A
the
16
meaning
of
the
term
“individual
recipient
of
state
assistance”
.
17
4.
“Funding
action
or
expenditure”
includes
details
on
the
18
type
of
spending
that
is
provided
including
but
not
limited
19
to
grants,
contracts,
and
appropriations.
“Funding
action
20
or
expenditure”
includes
tax
exemptions
or
credits.
Where
21
possible,
an
electronic
link
to
the
actual
grants
or
contracts
22
shall
be
provided.
An
electronic
link
shall
be
in
a
format
23
that
is
a
searchable
document.
24
5.
“Funding
source”
means
the
state
account
or
fund
from
25
which
the
expenditure
is
appropriated.
26
6.
“Searchable
internet
site”
means
an
internet
site
27
that
allows
the
public
at
no
cost
to
search
and
compile
the
28
information
identified
in
section
8G.4
and
that
provides
such
29
information
in
a
format
capable
of
being
downloaded
from
the
30
site
to
personal
computers.
31
7.
“State
audit
or
report”
shall
include
any
audit
or
report
32
issued
by
the
auditor
of
state,
department
of
management,
33
legislative
services
agency,
legislative
committee,
or
34
executive
body
relating
to
the
entity
or
recipient
of
funds,
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the
budget
program
or
activity,
or
agency.
1
8.
“Tax
exemption
or
credit”
means
an
exclusion
from
2
the
operation
or
collection
of
a
tax
imposed
in
this
state.
3
Tax
exemption
or
credit
includes
tax
credits,
exemptions,
4
deductions,
and
rebates.
“Tax
exemption
or
credit”
also
5
includes
sales
tax
refunds
if
such
refunds
are
applied
for
and
6
granted
as
a
form
of
financial
assistance,
including
but
not
7
limited
to
the
refunds
allowed
in
sections
15.331A
and
423.4.
8
9.
“Taxing
jurisdiction”
means
a
political
subdivision
9
of
the
state
with
the
authority
to
levy
taxes.
Taxing
10
jurisdiction
includes
but
is
not
limited
to
a
city,
a
county,
a
11
school
district,
and
a
township.
12
Sec.
6.
NEW
SECTION
.
8G.4
Searchable
budget
database
13
internet
site
created.
14
1.
By
January
1,
2013,
the
director
shall
develop
and
make
15
publicly
available
a
database
internet
site
for
searching,
16
accessing,
and
processing
data,
including
the
data
required
in
17
this
section,
for
the
most
recent
state
budget.
The
internet
18
site
shall
be
developed
in
such
a
way
that
the
information
can
19
be
provided
to
other
software
applications,
including
internet
20
software
applications,
in
a
manner
and
format
that
allows
such
21
software
applications
to
access
and
interpret
the
data
using
22
the
internal
programming
of
the
software
applications.
23
2.
The
searchable
internet
site
developed
pursuant
to
this
24
section
shall
allow
the
public
at
no
cost
to
search
and
compile
25
the
information
provided
pursuant
to
this
subsection.
Each
26
state
agency
shall
provide
the
following:
27
a.
Name
of
the
entity
or
recipient
of
state
funds.
28
b.
Amount
of
state
funds
expended.
29
c.
Funding
or
expending
agency.
30
d.
Funding
source.
31
e.
Budget
program
or
activity
of
the
expenditure.
32
f.
Descriptive
purpose
for
the
funding
action
or
33
expenditure.
34
g.
Expected
performance
outcome
for
the
funding
action
or
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expenditure,
to
the
extent
that
such
information
is
available
1
and
can
be
provided.
2
h.
Past
performance
outcomes
achieved
for
the
funding
3
action
or
expenditure,
to
the
extent
that
such
information
is
4
available
and
can
be
provided.
5
i.
State
audit
or
report
relating
to
the
entity
or
recipient
6
of
state
funds
or
the
budget
program
or
activity
or
agency.
7
j.
Any
other
relevant
information
specified
by
the
director.
8
2A.
a.
In
providing
information
pursuant
to
this
section
9
on
tax
exemptions
or
credits,
the
department
of
revenue
shall
10
do
the
following:
11
(1)
Provide
aggregate
information
for
those
tax
exemptions
12
or
credits
that
are
claimed
by
individual
taxpayers.
13
(2)
Provide
the
information
described
in
subsection
2
for
14
those
tax
exemptions
or
credits
that
are
awarded
by
an
agency.
15
(3)
Adhere
to
all
applicable
confidentiality
provisions
to
16
the
extent
possible
while
complying
with
the
requirements
of
17
this
section.
18
b.
An
agency
awarding
tax
exemptions
or
credits
shall
19
provide
to
the
department
of
revenue
any
information
the
20
department
may
request
regarding
such
exemptions
or
credits.
21
3.
This
section
does
not
apply
to
local
governments.
22
Sec.
7.
NEW
SECTION
.
8G.5
Internet
site
updates.
23
1.
Effective
July
1,
2013,
the
internet
site
shall
be
24
updated
regularly
as
new
data
and
information
become
available,
25
but
shall
be
updated
no
less
frequently
than
annually
within
26
thirty
days
following
the
close
of
the
state
fiscal
year.
In
27
addition,
the
director
may
update
the
internet
site
as
new
data
28
becomes
available.
All
agencies
shall
provide
to
the
director
29
data
that
is
required
to
be
included
on
the
internet
site
not
30
later
than
thirty
days
after
the
data
becomes
available
to
the
31
agency.
The
director
shall
provide
guidance
to
agency
heads
32
or
the
governing
body
of
an
agency
to
ensure
compliance
with
33
this
section.
34
2.
By
January
1,
2014,
the
director
shall
add
data
for
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the
previous
budgets
to
the
internet
site.
Data
for
previous
1
fiscal
years
may
be
added
as
it
becomes
available
and
as
time
2
permits.
The
director
shall
ensure
that
all
data
added
to
the
3
internet
site
remain
accessible
to
the
public
for
a
minimum
of
4
ten
years.
5
Sec.
8.
NEW
SECTION
.
8G.6
Noncompliance.
6
The
director
shall
not
be
considered
in
compliance
with
this
7
subchapter
if
the
data
required
for
the
internet
site
is
not
8
available
in
a
searchable
manner
and
capable
of
being
compiled
9
or
if
the
public
is
redirected
to
other
government
internet
10
sites
unless
each
of
those
sites
displays
information
from
11
all
agencies
and
each
category
of
information
required
can
be
12
searched
electronically
by
field
in
a
single
search.
13
Sec.
9.
NEW
SECTION
.
8G.10
Intent
——
findings.
14
The
general
assembly
finds
that
increasing
the
ease
of
15
public
access
to
state
and
local
tax
rates,
particularly
16
where
the
rates
are
currently
available
from
disparate
17
government
sources
and
are
difficult
for
the
public
to
collect
18
and
efficiently
aggregate,
significantly
contributes
to
19
governmental
accountability,
public
participation,
and
the
20
understanding
of
the
cost
of
government
services.
Therefore,
21
it
is
the
intent
of
the
general
assembly
to
direct
the
22
department
of
management,
in
consultation
with
the
department
23
of
revenue,
to
create
and
maintain
a
searchable
database
and
24
internet
site
of
each
tax
rate
for
all
taxing
jurisdictions
in
25
the
state
to
make
citizen
access
to
state
and
local
tax
rates
26
as
open,
transparent,
and
publicly
accessible
as
is
feasible.
27
Sec.
10.
NEW
SECTION
.
8G.11
Short
title.
28
This
subchapter
shall
be
known
and
cited
as
the
“Taxation
29
Disclosure
Act”
.
30
Sec.
11.
NEW
SECTION
.
8G.12
Tax
rate
database.
31
1.
Searchable
tax
rate
database.
By
January
1,
2012,
the
32
department
of
management,
in
consultation
with
the
department
33
of
revenue,
shall
make
publicly
available
on
an
internet
34
site
a
searchable
database
of
all
tax
rates
in
the
state
for
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each
taxing
jurisdiction.
The
information
shall
include
all
1
applicable
tax
types
imposed
in
the
taxing
jurisdiction
and
2
shall
be
organized,
presented,
and
accessible,
to
the
extent
3
possible,
by
county,
city,
and
physical
address
for
each
4
residency
or
business.
Individual
tax
levies
shall
be
further
5
specified
within
each
tax
rate.
6
2.
Geographical
tax
rate
map.
In
addition
to
searching
for
7
tax
rates
in
the
manner
described
in
subsection
1,
searches
8
shall
be
accommodated
by
a
geographical
tax
rate
map
of
the
9
state
that
is
capable
of
being
displayed
with
a
level
of
10
specificity
corresponding
to
each
taxing
jurisdiction.
11
3.
Individual
tax
rate
calculator.
Tax
rate
calculators
12
shall
be
provided
on
the
searchable
database
to
allow
citizens
13
and
businesses
to
calculate
taxes
based
on
the
location
of
the
14
citizen
or
business.
Calculation
capability
shall
be
provided
15
at
a
minimum
for
property,
sales,
use,
income,
vehicle,
and
16
business
taxes
and
shall
be
specific
to
the
rate
for
the
taxing
17
jurisdiction
identified
by
the
citizen
or
business.
18
Sec.
12.
NEW
SECTION
.
8G.13
Updating
database.
19
To
facilitate
the
department
of
management’s
efforts
in
20
creating
and
maintaining
a
searchable
database
of
the
taxes
21
identified
in
section
8G.12,
subsection
3,
for
all
taxing
22
jurisdictions
in
the
state,
each
taxing
jurisdiction
may
23
annually
be
required
to
report
its
tax
rates
to
the
department
24
of
management
or
the
department
of
revenue
and
shall
report
any
25
changes
to
its
tax
rates
within
thirty
days
of
the
change.
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