Amendment S-5231 to SF 2396
Relating to state taxation by modifying lottery and alcoholic beverages provisions under the purview of the department of revenue, changing the taxation of lump sum distributions of retirement income, increasing estimated tax thresholds, making appropriations, and including effective date and retroactive applicability provisions
Never voted on
Filed April 19, 2024 in the Senate by
What it changes
- Page 23, after line 20 by inserting: “DIVISION ___ COMMUNICATIONS IN PROFESSIONAL CONFIDENCE Sec. ___. Section 622.10, subsection 9, paragraph a, Code 2024, is amended to read as follows: a. A peer support group counselor or individual present for a individual or group crisis intervention who obtains information from an officer or a civilian employee of a law enforcement agency , emergency management agency, emergency medical services agency, or fire department by reason of the counselor’s capacity as a peer support group counselor or an individual’s presence for a group crisis intervention shall not be allowed , in giving testimony, to disclose any confidential communication properly entrusted to the counselor or individual present for a an individual or group crisis intervention by the officer or civilian employee while receiving counseling or group crisis intervention , including in giving testimony . Sec. ___. Section 622.10, subsection 9, paragraph c, subparagraphs (1) and (2), Code 2024, are amended to read as follows: (1) “Officer” means a certified law enforcement officer, fire fighter, emergency medical technician or medical provider , paramedic, corrections officer, detention officer, jailer, probation or parole officer, communications officer public safety telecommunicator , dispatcher, emergency management coordinator under chapter 29C , or any other law enforcement officer certified by the Iowa law enforcement academy and employed by a city, county, or state agency. (2) “Peer support group counselor” “Peer support counselor” means a law enforcement officer, fire fighter, civilian employee of a law enforcement agency or fire department, or a nonemployee counselor who has been designated as a peer support group counselor by a sheriff, police chief, fire chief, or -1- SF 2396.4513.H (1) 90 md 1/ 4 department head of a law enforcement agency, fire department, or emergency medical services agency , and who has received training to provide emotional and moral support and counseling to an officer or group who needs those services as a result of an incident in which the officer or group was involved while acting in the officer’s or group’s official capacity.”
- Page 23, after line 20 by inserting: “DIVISION ___ LENGTH OF SERVICE AWARD PROGRAMS Sec. ___. Section 99G.39, Code 2024, is amended by adding the following new subsection: NEW SUBSECTION . 5A. Two million dollars in lottery revenues shall be transferred each fiscal year to the length of service award program grant fund created in section 100B.52 prior to deposit of the lottery revenues in the general fund of the state pursuant to section 99G.40. Sec. ___. NEW SECTION . 100B.51 Length of service award programs —— authorization. The governing body of a municipality, as defined in section 100B.21, is authorized to establish a length of service award program for volunteer fire fighters as defined in section 85.61, emergency medical care providers as defined in section 147A.1 who are volunteers, and reserve peace officers as defined in section 80D.1A. The program shall provide length of service awards, as described in section 457(e)(11) of the Internal Revenue Code, to volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers serving a municipality that elects to establish a program. The program shall be designed to treat awards from the program as a tax-deferred benefit under the Internal Revenue Code. The governing body of the municipality shall, in consultation with the chief or other person in command of the fire department and police department serving the municipality, as applicable, adopt guidelines providing for eligibility requirements for participation by volunteer fire fighters, volunteer emergency -2- SF 2396.4513.H (1) 90 md 2/ 4 medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program. Sec. ___. NEW SECTION . 100B.52 Length of service award program grant fund —— appropriation.
- A length of service award program grant fund is created in the state treasury under the control of the department of revenue. The fund shall consist of all moneys appropriated to the fund.
- Moneys in the length of service award program grant fund are appropriated to the department of revenue for the purpose of providing grants to municipalities that have established a length of service award program as described in section 100B.51 to provide contributions to the program on behalf of participants in the program. The department of revenue shall adopt rules pursuant to chapter 17A establishing a grant application process. The rules must require a municipality to electronically file the grant application with the department of revenue. The grant process shall provide for up to a dollar-for-dollar funding match from a municipality that has established a length of service award program, not to exceed five hundred dollars per person in the program receiving the grant. If the amount in the fund is insufficient to pay all the eligible grants in a fiscal year, the director of revenue shall prorate the moneys awarded to each municipality. The grant process shall allow a municipality to use moneys received to fund the program from gifts, devises, bequests, or any other source for purposes of providing the funding match required by this subsection.
- Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund. Notwithstanding section 8.33, moneys credited to the fund shall not revert at the close of a fiscal year. Sec. ___. EFFECTIVE DATE. This division of this Act takes effect January 1,
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- Title page, line 1, after “to” by inserting “confidential communications and to”
- Title page, line 5, after “thresholds,” by inserting “implementing a local tax-deferred benefit,”
- By renumbering as necessary. -4- SF 2396.4513.H (1) 90 md 4/ 4