Bill Text: IA HSB19 | 2023-2024 | 90th General Assembly | Introduced


Bill Title: A bill for an act authorizing length of service award programs for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, and making appropriations.(See HF 193, HF 340.)

Spectrum: Committee Bill

Status: (Introduced) 2023-02-06 - Committee report approving bill, renumbered as HF 193. [HSB19 Detail]

Download: Iowa-2023-HSB19-Introduced.html
House Study Bill 19 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON LATHAM) 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 TLSB 1246YC (2) 90 ec/ns
H.F. _____ Section 1. Section 99G.39, Code 2023, is amended by adding 1 the following new subsection: 2 NEW SUBSECTION . 5A. One million dollars in lottery revenues 3 shall be transferred each fiscal year to the length of service 4 award program grant fund created in section 100B.52 prior to 5 deposit of the lottery revenues in the general fund pursuant 6 to section 99G.40. 7 Sec. 2. NEW SECTION . 100B.51 Length of service award 8 programs —— authorization. 9 The governing body of a municipality, as defined in section 10 100B.21, is authorized to establish a length of service award 11 program for volunteer fire fighters as defined in section 12 85.61, emergency medical care providers as defined in section 13 147A.1 who are volunteers, and reserve peace officers as 14 defined in section 80D.1A. The program shall provide length 15 of service awards, as described in section 457(e)(11) of the 16 Internal Revenue Code, to volunteer fire fighters, volunteer 17 emergency medical care providers, and reserve peace officers 18 serving a municipality that elects to establish a program. The 19 program shall be designed to treat awards from the program as 20 a tax-deferred benefit under the Internal Revenue Code. The 21 governing body of the municipality shall, in consultation with 22 the chief or other person in command of the fire department 23 and police department serving the municipality, as applicable, 24 adopt guidelines providing for eligibility requirements for 25 participation by volunteer fire fighters, volunteer emergency 26 medical care providers, and reserve peace officers, minimum 27 vesting requirements, distribution requirements, and such other 28 guidelines as deemed necessary to operate the program. 29 Sec. 3. NEW SECTION . 100B.52 Length of service award 30 program grant fund —— appropriation. 31 1. A length of service award program grant fund is created 32 in the state treasury under the control of the department of 33 revenue. The fund shall consist of all moneys appropriated to 34 the fund. 35 -1- LSB 1246YC (2) 90 ec/ns 1/ 3
H.F. _____ 2. Moneys in the length of service award program grant fund 1 are appropriated to the department of revenue for the purpose 2 of providing grants to municipalities that have established 3 a length of service award program as described in section 4 100B.51 to provide contributions to the program on behalf 5 of participants in the program. The department of revenue 6 shall adopt rules pursuant to chapter 17A establishing a grant 7 application process. The grant process shall provide for up to 8 a dollar-for-dollar funding match from a municipality that has 9 established a length of service award program. 10 3. Notwithstanding section 12C.7, subsection 2, interest or 11 earnings on moneys deposited in the fund shall be credited to 12 the fund. Notwithstanding section 8.33, moneys credited to the 13 fund shall not revert at the close of a fiscal year. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 This bill authorizes a municipality, defined as a city, 18 county, township, benefited fire district, or agency authorized 19 by law to provide emergency response services, to establish 20 a length of service award program as described in section 21 457(e)(11) of the Internal Revenue Code for volunteer fire 22 fighters, volunteer emergency medical care providers, and 23 reserve peace officers. The bill provides that the governing 24 body of a municipality that establishes a program shall, in 25 consultation with the chief or other person in command of the 26 fire department and police department serving the municipality, 27 as applicable, adopt guidelines providing for eligibility 28 requirements for participation by volunteer fire fighters, 29 volunteer emergency medical care providers, and reserve 30 peace officers, minimum vesting requirements, distribution 31 requirements, and such other guidelines as deemed necessary to 32 operate the program. 33 The bill also establishes a length of service award program 34 grant fund under the control of the department of revenue. 35 -2- LSB 1246YC (2) 90 ec/ns 2/ 3
H.F. _____ Each fiscal year, $1 million in lottery revenues shall be 1 transferred to the fund prior to deposit of lottery revenues 2 in the general fund of the state. Moneys in the fund are 3 appropriated to the department for grants to municipalities 4 that have established a length of service award program to 5 provide contributions to the program on behalf of participants. 6 The bill requires the department to adopt rules establishing 7 a grant application process that shall provide for up to a 8 dollar-for-dollar funding match from a municipality that has 9 established a length of service award program. 10 -3- LSB 1246YC (2) 90 ec/ns 3/ 3
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