Relating to water quality by increasing the sales and use tax rates and conditioning the use of moneys from the natural resources and outdoor recreation trust fund, and including effective date provisions

31.375 percent would generate. The state sales tax rate has not been increased since the effective date of the constitutional amendment, so no amounts have been credited to the fund.375 percent on January 1, 2022.2 to ensure that SAVE receives approximately the same proportion of the total use tax revenue as it did prior to the use tax rate increases provided in the division. The division takes effect January 1, 2020. DIVISION II —— NATURAL RESOURCES AND OUTDOOR RECREATION. Division II relates to the natural resources and outdoor recreation trust fund codified in Code chapter 461. The division defines “Iowa nutrient reduction strategy” for purposes of Code chapter 461. The division also prescribes numerous conditions that must be satisfied in order for an appropriation of trust fund moneys to be made from the trust fund to any public or private entity or person for an initiative related to the Iowa nutrient reduction strategy, or for another similar water quality or flood mitigation initiative. The conditions require that the Iowa nutrient reduction strategy be updated to include certain goals and timelines of the gulf hypoxia Mississippi river task force, and in general require initiatives to engage in or include certain assessments, goals, measurements, evaluations, or reports as described in the division, and establishes certain funding preferences and cost-share requirements as described in the division. The conditions also prohibit trust fund moneys from being used for initiatives that are solely demonstration projects, and requires the repayment of certain public moneys appropriated for improvements to private property if the improvements are not maintained or are removed.