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IA SF165
IA SF165A 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 SF 627.)
summary
Introduced
01/29/2025
01/29/2025
In Committee
01/29/2025
01/29/2025
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill authorizes a municipality, defined as a city, county, township, benefited fire district, or agency authorized by law to provide emergency response services, to establish a length of service award program as described in section 457(e)(11) of the Internal Revenue Code for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers. The bill provides that the governing body of a municipality that establishes a program 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 medical care providers, and reserve peace officers, minimum vesting requirements, distribution requirements, and such other guidelines as deemed necessary to operate the program. The bill also establishes a length of service award program grant fund under the control of the department of revenue. For the fiscal year beginning July 1, 2025, $1.5 million is appropriated from the sports wagering receipts fund to the department for deposit in the length of service award program grant fund. Each fiscal year thereafter, an amount necessary to bring the unencumbered and unobligated balance in the length of service award program grant fund to $1.5 million as of July 1 of the fiscal year is transferred from the sports wagering receipts fund to the length of service award program grant fund. Moneys in the fund are appropriated to the department for grants to municipalities that have established a length of service award program to provide contributions to the program on behalf of participants. The bill requires the department to adopt rules establishing a grant application process that shall provide for up to a dollar-for-dollar funding match, in an amount not to exceed $300 per award recipient per year from the fund, to a municipality that has established a length of service award program. The bill also requires the grant process to allow a municipality to use moneys received from any source for purposes of providing the funding match required by the bill.
AI Summary
This bill authorizes municipalities (such as cities, counties, townships, or emergency service agencies) to establish length of service award programs (LOSAP) for volunteer firefighters, emergency medical care providers, and reserve peace officers. These programs will provide tax-deferred financial benefits to volunteers based on their years of service. The bill creates a new state-level grant fund to support these programs, initially funded with $1.5 million from sports wagering receipts. Each fiscal year after 2025, the state will transfer enough money to maintain a $1.5 million balance in the fund. Municipalities can apply for grants that provide up to a dollar-for-dollar match, not exceeding $300 per award recipient annually. The governing body of each municipality must develop specific guidelines for program participation in consultation with fire and police department leadership, including eligibility requirements, vesting rules, and distribution guidelines. The program is designed to help recruit and retain volunteers by offering a financial incentive for their critical community service, with the grants providing additional support to help municipalities establish and maintain these volunteer recognition programs.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Committee report approving bill, renumbered as SF 627. S.J. 819. (on 04/16/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF165 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF165.html |
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