Senate
File
303
AN
ACT
RELATING
TO
VETERANS,
MILITARY
SERVICE
MEMBERS,
AND
CERTAIN
SURVIVOR
BENEFICIARIES
AND
INCLUDING
EFFECTIVE
DATE
AND
RETROACTIVE
APPLICABILITY
PROVISIONS.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
DIVISION
I
RETIREMENT
PAY
TAX
EXEMPTION
Section
1.
Section
422.5,
subsection
3,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
The
tax
shall
not
be
imposed
on
a
resident
or
nonresident
whose
net
income,
as
defined
in
section
422.7
,
is
thirteen
thousand
five
hundred
dollars
or
less
in
the
case
of
married
persons
filing
jointly
or
filing
separately
on
a
combined
return,
heads
of
household,
and
surviving
spouses
or
nine
thousand
dollars
or
less
in
the
case
of
all
other
persons;
but
in
the
event
that
the
payment
of
tax
under
this
division
would
reduce
the
net
income
to
less
than
thirteen
thousand
five
hundred
dollars
or
nine
thousand
dollars
as
applicable,
then
the
tax
shall
be
reduced
to
that
amount
which
would
result
in
allowing
the
taxpayer
to
retain
a
net
income
of
thirteen
thousand
five
hundred
dollars
or
nine
thousand
dollars
as
applicable.
The
preceding
sentence
does
not
apply
to
estates
or
trusts.
For
the
purpose
of
this
subsection
,
the
entire
net
income,
including
any
part
of
the
net
income
not
allocated
to
Iowa,
shall
be
taken
into
account.
For
purposes
of
this
subsection
,
net
income
includes
all
amounts
of
pensions
or
Senate
File
303,
p.
2
other
retirement
income
,
except
for
military
retirement
pay
excluded
under
section
422.7,
subsection
31A,
paragraph
“a”
,
or
section
422.7,
subsection
31B,
paragraph
“a”
,
received
from
any
source
which
is
not
taxable
under
this
division
as
a
result
of
the
government
pension
exclusions
in
section
422.7
,
or
any
other
state
law.
If
the
combined
net
income
of
a
husband
and
wife
exceeds
thirteen
thousand
five
hundred
dollars,
neither
of
them
shall
receive
the
benefit
of
this
subsection
,
and
it
is
immaterial
whether
they
file
a
joint
return
or
separate
returns.
However,
if
a
husband
and
wife
file
separate
returns
and
have
a
combined
net
income
of
thirteen
thousand
five
hundred
dollars
or
less,
neither
spouse
shall
receive
the
benefit
of
this
paragraph,
if
one
spouse
has
a
net
operating
loss
and
elects
to
carry
back
or
carry
forward
the
loss
as
provided
in
section
422.9,
subsection
3
.
A
person
who
is
claimed
as
a
dependent
by
another
person
as
defined
in
section
422.12
shall
not
receive
the
benefit
of
this
subsection
if
the
person
claiming
the
dependent
has
net
income
exceeding
thirteen
thousand
five
hundred
dollars
or
nine
thousand
dollars
as
applicable
or
the
person
claiming
the
dependent
and
the
person’s
spouse
have
combined
net
income
exceeding
thirteen
thousand
five
hundred
dollars
or
nine
thousand
dollars
as
applicable.
Sec.
2.
Section
422.5,
subsection
3B,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
The
tax
shall
not
be
imposed
on
a
resident
or
nonresident
who
is
at
least
sixty-five
years
old
on
December
31
of
the
tax
year
and
whose
net
income,
as
defined
in
section
422.7
,
is
thirty-two
thousand
dollars
or
less
in
the
case
of
married
persons
filing
jointly
or
filing
separately
on
a
combined
return,
heads
of
household,
and
surviving
spouses
or
twenty-four
thousand
dollars
or
less
in
the
case
of
all
other
persons;
but
in
the
event
that
the
payment
of
tax
under
this
division
would
reduce
the
net
income
to
less
than
thirty-two
thousand
dollars
or
twenty-four
thousand
dollars
as
applicable,
then
the
tax
shall
be
reduced
to
that
amount
which
would
result
in
allowing
the
taxpayer
to
retain
a
net
income
of
thirty-two
thousand
dollars
or
twenty-four
thousand
dollars
as
applicable.
The
preceding
sentence
does
not
apply
to
estates
or
trusts.
For
the
purpose
of
this
subsection
,
the
entire
net
income,
including
any
part
of
the
net
income
not
allocated
to
Iowa,
shall
be
taken
into
account.
For
purposes
of
this
subsection
,
net
income
includes
all
amounts
of
pensions
or
other
retirement
Senate
File
303,
p.
3
income
,
except
for
military
retirement
pay
excluded
under
section
422.7,
subsection
31A,
paragraph
“a”
,
or
section
422.7,
subsection
31B,
paragraph
“a”
,
received
from
any
source
which
is
not
taxable
under
this
division
as
a
result
of
the
government
pension
exclusions
in
section
422.7
,
or
any
other
state
law.
If
the
combined
net
income
of
a
husband
and
wife
exceeds
thirty-two
thousand
dollars,
neither
of
them
shall
receive
the
benefit
of
this
subsection
,
and
it
is
immaterial
whether
they
file
a
joint
return
or
separate
returns.
However,
if
a
husband
and
wife
file
separate
returns
and
have
a
combined
net
income
of
thirty-two
thousand
dollars
or
less,
neither
spouse
shall
receive
the
benefit
of
this
paragraph,
if
one
spouse
has
a
net
operating
loss
and
elects
to
carry
back
or
carry
forward
the
loss
as
provided
in
section
422.9,
subsection
3
.
A
person
who
is
claimed
as
a
dependent
by
another
person
as
defined
in
section
422.12
shall
not
receive
the
benefit
of
this
subsection
if
the
person
claiming
the
dependent
has
net
income
exceeding
thirty-two
thousand
dollars
or
twenty-four
thousand
dollars
as
applicable
or
the
person
claiming
the
dependent
and
the
person’s
spouse
have
combined
net
income
exceeding
thirty-two
thousand
dollars
or
twenty-four
thousand
dollars
as
applicable.
Sec.
3.
Section
422.7,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
31A.
a.
Subtract,
to
the
extent
included,
retirement
pay
received
by
a
taxpayer
from
the
federal
government
for
military
service
performed
in
the
armed
forces,
the
armed
forces
military
reserve,
or
national
guard.
b.
The
exclusion
of
retirement
pay
under
this
subsection
is
in
addition
to
any
exclusion
provided
under
subsection
31.
Sec.
4.
Section
422.7,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
31B.
a.
Subtract,
to
the
extent
included,
amounts
received
as
survivor
benefits
by
a
taxpayer
from
the
federal
government
pursuant
to
10
U.S.C.
§1447,
et
seq.
b.
The
exclusion
of
survivor
benefits
under
this
subsection
is
in
addition
to
any
exclusion
provided
under
subsection
31.
Sec.
5.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2014,
for
tax
years
beginning
on
or
after
that
date.
DIVISION
II
PROPERTY
OF
ASSOCIATIONS
OF
WAR
VETERANS
Sec.
6.
Section
427.1,
subsection
5,
Code
2014,
is
amended
to
read
as
follows:
Senate
File
303,
p.
4
5.
Property
of
associations
of
war
veterans.
a.
The
property
of
any
organization
composed
wholly
of
veterans
of
any
war,
when
such
property
is
,
except
as
otherwise
provided
in
this
subsection
or
subsection
14,
devoted
entirely
to
its
own
use
and
not
held
for
pecuniary
profit.
b.
The
operation
of
bingo
games
on
property
of
such
organization
shall
not
adversely
affect
the
exemption
of
that
property
under
this
subsection
if
all
proceeds,
in
excess
of
expenses,
are
used
for
the
legitimate
purposes
of
the
organization.
c.
The
occasional
or
irregular
lease
or
rental
of
all
or
a
portion
of
the
property
of
such
organization
shall
not
adversely
affect
the
exemption
of
that
property
under
this
subsection
if
the
proceeds
from
such
lease
or
rental
do
not
exceed
two
hundred
fifty
dollars
per
lease
or
rental,
and
the
proceeds,
in
excess
of
expenses,
are
used
for
the
legitimate
purposes
of
the
organization.
In
addition,
the
occasional
or
irregular
lease
or
rental
shall
be
considered
a
use
for
the
appropriate
objects
of
the
organization
for
purposes
of
subsection
14.
Sec.
7.
IMPLEMENTATION
OF
ACT.
Section
25B.7
does
not
apply
to
this
division
of
this
Act.
Sec.
8.
EFFECTIVE
UPON
ENACTMENT.
This
division
of
this
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
enactment.
Sec.
9.
RETROACTIVE
APPLICABILITY.
This
division
of
this
Act
applies
retroactively
to
January
1,
2014,
for
assessment
years
beginning
on
or
after
that
date.
DIVISION
III
LICENSE
PLATES
Sec.
10.
Section
35A.11,
Code
2014,
is
amended
to
read
as
follows:
35A.11
Veterans
license
fee
fund.
1.
A
veterans
license
fee
fund
is
created
in
the
state
treasury
under
the
control
of
the
commission.
Notwithstanding
section
12C.7
,
interest
or
earnings
on
moneys
in
the
veterans
license
fee
fund
shall
be
credited
to
the
veterans
license
fee
fund.
Moneys
in
the
fund
are
appropriated
to
the
commission
to
be
used
to
fulfill
the
responsibilities
of
the
commission.
2.
The
fund
created
in
this
section
shall
include
the
fees
credited
by
the
treasurer
of
state
from
the
sale
annual
validation
of
the
following
special
motor
vehicle
registration
plates:
Senate
File
303,
p.
5
1.
Veteran
special
plates
issued
pursuant
to
section
321.34,
subsection
13
,
paragraph
“d”
.
2.
a.
National
guard
special
plates
issued
pursuant
to
section
321.34,
subsection
16
.
3.
b.
Pearl
Harbor
special
plates
issued
pursuant
to
section
321.34,
subsection
17
.
4.
c.
Purple
heart
special
plates
issued
pursuant
to
section
321.34,
subsection
18
.
5.
d.
United
States
armed
forces
retired
special
plates
issued
pursuant
to
section
321.34,
subsection
19
.
6.
e.
Silver
star
and
bronze
star
special
plates
issued
pursuant
to
section
321.34,
subsection
20
.
7.
f.
Distinguished
service
cross,
navy
cross,
and
air
force
cross
special
plates
issued
pursuant
to
section
321.34,
subsection
20A
.
8.
g.
Soldier’s
medal,
navy
and
marine
corps
medal,
and
airman’s
medal
special
plates
issued
pursuant
to
section
321.34,
subsection
20B
.
9.
h.
Combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
and
combat
medical
badge
plates
issued
pursuant
to
section
321.34,
subsection
20C
.
10.
i.
Gold
star
special
plates
issued
pursuant
to
section
321.34,
subsection
24
.
j.
United
States
veteran
special
plates
issued
pursuant
to
section
321.34,
subsection
27.
Sec.
11.
Section
321.34,
subsection
16,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
is
a
member
of
the
national
guard,
as
defined
in
chapter
29A
,
may,
upon
written
application
to
the
department,
order
special
registration
plates
with
a
national
guard
processed
emblem
with
the
emblem
designed
by
the
department
in
cooperation
with
the
adjutant
general
which
emblem
signifies
that
the
applicant
is
a
member
of
the
national
guard.
The
application
shall
be
approved
by
the
department
in
consultation
with
the
adjutant
general.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
national
guard
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
national
guard
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
Senate
File
303,
p.
6
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
national
guard
plates.
Special
registration
plates
with
a
national
guard
processed
emblem
shall
be
surrendered,
as
provided
in
subsection
12
,
in
exchange
for
regular
registration
plates
upon
termination
of
the
owner’s
membership
in
the
active
national
guard.
Sec.
12.
Section
321.34,
subsection
16,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
national
guard
processed
emblem
at
no
charge.
Sec.
13.
Section
321.34,
subsection
17,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
was
at
Pearl
Harbor,
Hawaii,
as
a
member
of
the
armed
services
of
the
United
States
on
December
7,
1941,
may,
upon
written
application
to
the
department,
order
special
registration
plates
with
a
Pearl
Harbor
processed
emblem.
The
emblem
shall
be
designed
by
the
department
in
consultation
with
service
organizations.
The
application
is
subject
to
approval
by
the
department.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
Pearl
Harbor
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
Pearl
Harbor
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
Pearl
Harbor
plates.
Sec.
14.
Section
321.34,
subsection
17,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
Pearl
Harbor
processed
emblem
at
no
Senate
File
303,
p.
7
charge.
Sec.
15.
Section
321.34,
subsection
18,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
was
awarded
a
purple
heart
medal
by
the
United
States
government
for
wounds
received
in
military
or
naval
combat
against
an
armed
enemy
of
the
United
States
may,
upon
written
application
to
the
department
and
presentation
of
satisfactory
proof
of
the
award
of
the
purple
heart
medal,
order
special
registration
plates
with
a
purple
heart
processed
emblem.
The
design
of
the
emblem
shall
include
a
representation
of
a
purple
heart
medal
and
ribbon.
The
application
is
subject
to
approval
by
the
department
in
consultation
with
the
adjutant
general.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
purple
heart
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
purple
heart
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
purple
heart
plates.
Sec.
16.
Section
321.34,
subsection
18,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
purple
heart
processed
emblem
at
no
charge.
Sec.
17.
Section
321.34,
subsection
19,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
is
a
retired
member
of
the
United
States
armed
forces
may,
upon
written
application
to
the
department
and
upon
presentation
of
satisfactory
proof
of
membership,
order
special
registration
plates
with
a
United
States
armed
forces
retired
processed
emblem.
The
emblem
shall
be
designed
by
the
department
in
consultation
with
service
organizations.
The
application
is
subject
to
approval
by
the
department.
For
purposes
of
this
subsection
,
a
person
is
considered
to
be
retired
if
the
person
Senate
File
303,
p.
8
is
recognized
by
the
United
States
armed
forces
as
retired
from
the
United
States
armed
forces.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
armed
forces
retired
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
armed
forces
retired
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
armed
forces
retired
plates.
Sec.
18.
Section
321.34,
subsection
19,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
an
armed
forces
retired
processed
emblem
at
no
charge.
Sec.
19.
Section
321.34,
subsection
20,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
was
awarded
a
silver
or
a
bronze
star
by
the
United
States
government,
may,
upon
written
application
to
the
department
and
presentation
of
satisfactory
proof
of
the
award
of
the
silver
or
bronze
star,
order
special
registration
plates
with
a
silver
or
bronze
star
processed
emblem.
The
emblem
shall
be
designed
by
the
department
in
consultation
with
the
adjutant
general.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
silver
star
and
bronze
star
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
silver
star
and
bronze
star
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
silver
star
and
bronze
star
plates.
Senate
File
303,
p.
9
Sec.
20.
Section
321.34,
subsection
20,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
silver
star
or
bronze
star
processed
emblem
at
no
charge.
Sec.
21.
Section
321.34,
subsection
20A,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
was
awarded
a
distinguished
service
cross,
a
navy
cross,
or
an
air
force
cross
by
the
United
States
government
may,
upon
written
application
to
the
department
and
presentation
of
satisfactory
proof
of
the
award,
order
special
registration
plates
with
a
distinguished
service
cross,
navy
cross,
or
air
force
cross
processed
emblem.
The
emblem
shall
be
designed
by
the
department
in
consultation
with
the
adjutant
general.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
distinguished
service
cross,
navy
cross,
and
air
force
cross
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
distinguished
service
cross,
navy
cross,
and
air
force
cross
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
distinguished
service
cross,
navy
cross,
and
air
force
cross
plates.
Sec.
22.
Section
321.34,
subsection
20A,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
distinguished
service
cross,
navy
cross,
or
air
force
cross
processed
emblem
at
no
charge.
Sec.
23.
Section
321.34,
subsection
20B,
paragraph
a,
Code
2014,
is
amended
to
read
as
follows:
a.
An
owner
referred
to
in
subsection
12
who
was
awarded
a
soldier’s
medal,
a
navy
and
marine
corps
medal,
or
an
airman’s
medal
by
the
United
States
government
may,
upon
written
Senate
File
303,
p.
10
application
to
the
department
and
presentation
of
satisfactory
proof
of
the
award,
order
special
registration
plates
with
a
soldier’s
medal,
navy
and
marine
corps
medal,
or
airman’s
medal
processed
emblem.
The
emblem
shall
be
designed
by
the
department
in
consultation
with
the
adjutant
general.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
soldier’s
medal,
navy
and
marine
corps
medal,
and
airman’s
medal
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
soldier’s
medal,
navy
and
marine
corps
medal,
and
airman’s
medal
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
soldier’s
medal,
navy
and
marine
corps
medal,
and
airman’s
medal
plates.
Sec.
24.
Section
321.34,
subsection
20B,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
soldier’s
medal,
navy
and
marine
corps
medal,
or
airman’s
medal
processed
emblem
at
no
charge.
Sec.
25.
Section
321.34,
subsection
20C,
paragraph
b,
Code
2014,
is
amended
to
read
as
follows:
b.
An
owner
referred
to
in
subsection
12
who
was
awarded
a
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
or
combat
medical
badge
by
the
United
States
government
may,
upon
written
application
to
the
department
and
presentation
of
satisfactory
proof
of
the
award,
order
special
registration
plates
with
a
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
or
combat
medical
badge
processed
emblem.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
and
combat
medical
badge
plates,
and
subsection
12,
paragraph
Senate
File
303,
p.
11
“c”
,
from
the
issuance
and
annual
validation
of
personalized
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
and
combat
medical
badge
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
and
combat
medical
badge
plates.
Sec.
26.
Section
321.34,
subsection
20C,
Code
2014,
is
amended
by
adding
the
following
new
paragraph:
NEW
PARAGRAPH
.
0c.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
with
a
combat
infantryman
badge,
combat
action
badge,
combat
action
ribbon,
air
force
combat
action
medal,
and
combat
medical
badge
distinguishing
processed
emblem
at
no
charge.
Sec.
27.
Section
321.34,
subsection
24,
Code
2014,
is
amended
to
read
as
follows:
24.
Gold
star
plates.
a.
An
owner
referred
to
in
subsection
12
who
is
the
surviving
spouse,
parent,
child,
or
sibling
of
a
deceased
member
of
the
United
States
armed
forces
who
died
while
serving
on
active
duty
during
a
time
of
military
conflict
or
who
died
as
a
result
of
such
service
may
order
special
registration
plates
bearing
a
gold
star
emblem
upon
written
application
to
the
department
accompanied
by
satisfactory
supporting
documentation
as
determined
by
the
department.
The
gold
star
emblem
shall
be
designed
by
the
department
in
cooperation
with
the
commission
of
veterans
affairs.
The
special
plate
fees
collected
by
the
director
under
subsection
12
,
paragraphs
paragraph
“a”
and
“c”
,
from
the
issuance
and
annual
validation
of
letter-number
designated
gold
star
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
gold
star
plates
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tax
fund.
The
treasurer
of
state
shall
transfer
monthly
from
the
statutory
allocations
fund
created
under
section
321.145,
subsection
2
,
to
the
veterans
license
fee
fund
created
in
section
35A.11
Senate
File
303,
p.
12
the
amount
of
the
special
fees
collected
under
subsection
12
,
paragraph
“a”
,
in
the
previous
month
for
gold
star
plates.
b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
special
registration
plates
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
bearing
a
gold
star
emblem
at
no
charge.
Sec.
28.
Section
321.34,
Code
2014,
is
amended
by
adding
the
following
new
subsection:
NEW
SUBSECTION
.
27.
United
States
veteran
plates.
a.
An
owner
referred
to
in
subsection
12
who
served
in
the
armed
forces
of
the
United
States
and
was
discharged
under
honorable
conditions
may,
upon
written
application
to
the
department
and
upon
presentation
of
satisfactory
proof
of
military
service
and
discharge
under
honorable
conditions,
order
special
registration
plates
bearing
a
distinguishing
processed
emblem
depicting
the
word
“veteran”
below
an
image
of
the
American
flag.
The
application
is
subject
to
approval
by
the
department.
The
special
plate
fees
collected
by
the
director
under
subsection
12,
paragraph
“a”
,
from
the
annual
validation
of
letter-number
designated
United
States
veteran
plates,
and
subsection
12,
paragraph
“c”
,
from
the
issuance
and
annual
validation
of
personalized
United
States
veteran
plates,
shall
be
paid
monthly
to
the
treasurer
of
state
and
deposited
in
the
road
use
tacreated
under
section
321.145,
subsection
2,
to
the
veterans
license
fee
fund
created
in
section
35A.11
the
amount
of
the
special
fees
collected
under
subsection
12,
paragraph
“a”
,
in
the
previous
month
for
United
States
veteran
plates.
b.
Notwithstanding
subsection
12,
paragraph
“a”
,
an
owner
who
is
approved
for
a
special
registration
plate
under
this
subsection
shall
be
issued
one
set
of
special
registration
plates
bearing
a
distinguishing
processed
emblem
depicting
the
word
“veteran”
below
an
image
of
the
American
flag
at
no
charge.
DIVISION
IV
VETERANS
PREFERENCE
Sec.
29.
NEW
SECTION
.
35.3
Veterans
preference
in
private
employment
permitted.
1.
A
private
employer
may
grant
preference
in
hiring
and
promotion
to
an
individual
who
is
a
veteran.
2.
a.
A
private
employer
may
grant
preference
in
hiring
and
promotion
to
the
spouse
of
a
veteran
who
has
sustained
a
permanent,
compensable
service-connected
disability
as
Senate
File
303,
p.
13
adjudicated
by
the
United
States
veterans
administration
or
by
the
retirement
board
of
one
of
the
armed
forces
of
the
United
States.
b.
A
private
employer
may
grant
preference
in
hiring
and
promotion
to
the
surviving
spouse
of
a
deceased
member
of
the
United
States
armed
forces
who
died
while
serving
on
active
duty
during
a
time
of
military
conflict
or
who
died
as
a
result
of
such
service.
3.
Granting
a
hiring
or
promotion
preference
under
this
section
does
not
violate
any
state
law
or
local
ordinance
regarding
equal
employment
opportunity,
including
but
not
limited
to
chapter
216.
4.
The
hiring
and
promotion
preferences
allowable
under
this
section
shall
only
be
granted
if
consistent
with
applicable
federal
laws
and
regulations.
DIVISION
V
POSTSECONDARY
EDUCATION
REPORTING
Sec.
30.
Section
260C.14,
Code
2014,
is
amended
by
adding
ection
260C.14,
Code
2014,
is
amended
by
adding