Bill Text: IA HF2643 | 2019-2020 | 88th General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: A bill for an act relating to state and local finances by making appropriations, providing for legal and regulatory responsibilities, providing for other properly related matters, and including effective date and retroactive applicability provisions. (Formerly HSB 710.) Effective date: 06/30/2020, 07/01/2020. Applicability date: 06/01/2020, 03/18/2020, 06/17/2020, 06/30/2020, 07/01/2019, 07/01/2020, 06/26/2020.

Spectrum: Committee Bill

Status: (Passed) 2020-06-30 - Item vetoed, signed by Governor H.J. 795. [HF2643 Detail]

Download: Iowa-2019-HF2643-Introduced.html

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House File 2643 - Introduced
HOUSE FILE 2643
BY COMMITTEE ON APPROPRIATIONS
(SUCCESSOR TO HSB 710)
A BILL FOR
An Act relating to state and local finances by making
appropriations, providing for legal and regulatory
responsibilities, providing for other properly related
matters, and including effective date and retroactive
applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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DIVISION I
CONTINUING APPROPRIATIONS
Section 1. CONTINUING APPROPRIATIONS —— FY 2020-2021.
1. APPROPRIATIONS DETERMINED FROM FY 2019-2020 LINE ITEM
AND LIMITED STANDING APPROPRIATIONS.
a. For all line item appropriations, standing limited
appropriations, and standing unlimited appropriations otherwise
limited by law, including appropriations from federal and
nonstate funds, the department of management, in consultation
with the legislative services agency, shall determine the
amount of such line item appropriations, standing limited
appropriations, and standing unlimited appropriations otherwise
limited by law, including appropriations from federal and
nonstate funds, made for the fiscal year beginning July 1,
2019, and ending June 30, 2020, by taking into consideration
all of the following:
(1) 2020 Iowa Acts, Senate Files 2144 and 2408, and other
2020 Iowa Acts.
(2) 2019 Iowa Acts.
(3) All interdepartmental and intradepartmental transfers
made pursuant to section 8.39 and other provisions of law.
(4) Other provisions of law.
b. The department of management, in consultation with the
legislative services agency, shall also identify the entities
to which such appropriations were made, or the entities’
successors.
2. CONTINUING APPROPRIATIONS. There is appropriated
from the appropriate state fund or account to the entities
identified pursuant to subsection 1, for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, amounts, or
so much thereof as is necessary, equal to the amounts of all
line item appropriations, standing limited appropriations, and
standing unlimited appropriations otherwise limited by law,
including federal and nonstate funds, made for the fiscal year
beginning July 1, 2019, and ending June 30, 2020, as determined
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pursuant to subsection 1, to be used for the same designated
purposes.
3. DUPLICATIVE STANDING APPROPRIATIONS SUPPLANTED. The
amounts appropriated under subsection 2 shall supplant
any duplicative standing appropriation for the fiscal year
beginning July 1, 2020, and ending June 30, 2021.
4. MISCELLANEOUS PROVISIONS APPLICABLE TO FY 2020–2021.
Any powers, duties, limitations, or requirements, including
reporting requirements, set forth in 2019 Iowa Acts, chapters
85, 89, 131, 135, 136, 154, 155, and 163, for the fiscal
year beginning July 1, 2019, and ending June 30, 2020, are
applicable for the fiscal year beginning July 1, 2020, and
ending June 30, 2021.
5. ALLOCATION AMOUNTS. For any line item appropriation,
standing limited appropriation, or standing unlimited
appropriation otherwise limited by law identified pursuant
to subsection 1 which is subject to an allocation amount for
the fiscal year beginning July 1, 2019, and ending June 30,
2020, the amount appropriated under subsection 2 based on such
appropriation shall be subject to the same allocation amount
for the fiscal year beginning July 1, 2020, and ending June 30,
2021.
6. NONREVERSION PROVISIONS. For any line item
appropriation, standing limited appropriation, or standing
unlimited appropriation otherwise limited by law identified
pursuant to subsection 1 that is subject to a specified
nonreversion provision, whether for a limited or unlimited
period, the amount appropriated under subsection 2 based on
such appropriation shall be subject to the same specified
nonreversion provision, and in the case of a specified
nonreversion provision for a limited period, the period shall
be considered to be one fiscal year longer than specified for
the appropriation identified pursuant to subsection 1.
7. FULL-TIME EQUIVALENT POSITIONS. The amounts
appropriated under subsection 2 to an entity identified
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pursuant to subsection 1 may be used by the entity for a number
of full-time equivalent positions for the fiscal year beginning
July 1, 2020, and ending June 20, 2021, equal to the number of
full-time equivalent positions authorized for the entity for
the fiscal year beginning July 1, 2019, and ending June 30,
2020.
8. EXCLUSIONS. This section does not apply to any of the
following:
a. Appropriations made from the rebuild Iowa infrastructure
fund and the technology reinvestment fund pursuant to 2019 Iowa
Acts, chapter 137 .
b. Appropriations made to the department of transportation
from the road use tax fund and the primary road fund pursuant
to 2019 Iowa Acts, chapter 52 .
c. The appropriation made to the department of
administrative services from the general fund of the state for
establishing a listing of real property owned or leased by
the state pursuant to 2019 Iowa Acts, chapter 136, section 1,
subsection 1, paragraph “d” .
d. The appropriation made to the department of agriculture
and land stewardship from the general fund of the state for
deposit in the hungry canyons account of the loess hills
development and conservation fund pursuant to 2019 Iowa Acts,
chapter 131, section 9, subsection 1 .
e. The appropriation made to the department of cultural
affairs from the general fund of the state for payment of
rent for the state records center pursuant to 2019 Iowa Acts,
chapter 154, section 1, subsection 1, paragraph “g” .
f. The appropriation made to the Iowa law enforcement
academy from the general fund of the state for costs associated
with temporary relocation of the Iowa law enforcement academy
pursuant to 2019 Iowa Acts, chapter 163, section 10, subsection
1, paragraph “a”, subparagraph (2) .
g. The appropriation made to the department of homeland
security and emergency management from the general fund of the
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state for flood recovery pursuant to 2020 Iowa Acts, Senate
File 2144, section 3 .
h. The appropriation made to the department of management
for distribution of moneys to other governmental entities for
the payment of rate adjustments established by the office of
the chief information officer pursuant to 2019 Iowa Acts,
chapter 136, section 16, subsection 2.
i. Any line item appropriation, standing limited
appropriation, or standing unlimited appropriation otherwise
limited by law that is otherwise provided for in this Act.
Sec. 2. REPEAL. 2020 Iowa Acts, Senate File 2408, sections
7 and 8, are repealed.
DIVISION II
ADMINISTRATION AND REGULATION APPROPRIATIONS —— FY 2020-2021
Sec. 3. DEPARTMENT OF ADMINISTRATIVE SERVICES. There
is appropriated from the general fund of the state to the
department of administrative services for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, the following
amount, or so much thereof as is necessary, to be used for the
purposes designated:
For the payment of utility costs, and for not more than the
following full-time equivalent positions:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,882,948
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 1.00
Notwithstanding section 8.33 , any excess moneys appropriated
for utility costs in this section shall not revert to the
general fund of the state at the end of the fiscal year but
shall remain available for expenditure for the purposes
designated during the succeeding fiscal year.
DIVISION III
EDUCATION APPROPRIATIONS —— FY 2020-2021
Sec. 4. STATE BOARD OF REGENTS. There is appropriated from
the general fund of the state to the state board of regents
for the fiscal year beginning July 1, 2020, and ending June
30, 2021, the following amounts, or so much thereof as is
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necessary, to be used for the purposes designated:
1. STATE SCHOOL FOR THE DEAF
For salaries, support, maintenance, and miscellaneous
purposes, and for not more than the following full-time
equivalent positions:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,536,171
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 101.84
2. IOWA BRAILLE AND SIGHT SAVING SCHOOL
For salaries, support, maintenance, and miscellaneous
purposes, and for not more than the following full-time
equivalent positions:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,434,459
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 58.00
DIVISION IV
HEALTH AND HUMAN SERVICES APPROPRIATIONS —— FY 2020-2021
Sec. 5. TEMPORARY ASSISTANCE FOR NEEDY FAMILIES BLOCK
GRANT. There is appropriated from the fund created in section
8.41 to the department of human services for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, from moneys
received under the federal temporary assistance for needy
families (TANF) block grant pursuant to the federal Personal
Responsibility and Work Opportunity Reconciliation Act of 1996,
Pub. L. No. 104-193, and successor legislation, the following
amount, or so much thereof as is necessary, to be used for the
purposes designated:
To be credited to the family investment program account and
used for assistance under the family investment program under
chapter 239B :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,002,006
Sec. 6. MEDICAL ASSISTANCE. There is appropriated from the
general fund of the state to the department of human services
for the fiscal year beginning July 1, 2020, and ending June 30,
2021, the following amount, or so much thereof as is necessary,
to be used for the purpose designated:
For medical assistance program reimbursement and associated
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costs as specifically provided in the reimbursement
methodologies in effect on June 30, 2020, except as otherwise
expressly authorized by law, consistent with options under
federal law and regulations, and contingent upon receipt of
approval from the office of the governor of reimbursement for
each abortion performed under the program:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,466,364,409
The prohibitions, limitations, transfers, authorizations,
requirements applicable to state and private entities, and
requirements applicable to the use of appropriated moneys,
including allocation amounts, set forth in 2019 Iowa Acts,
chapter 85, section 13, subsections 1 through 24, apply to
the moneys appropriated in this section for the fiscal year
beginning July 1, 2020, and ending June 30, 2021.
Sec. 7. STATE SUPPLEMENTARY ASSISTANCE.
1. There is appropriated from the general fund of the
state to the department of human services for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, the following
amount, or so much thereof as is necessary, to be used for the
purpose designated:
For the state supplementary assistance program:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,349,002
2. The department shall increase the personal needs
allowance for residents of residential care facilities by the
same percentage and at the same time as federal supplemental
security income and federal social security benefits are
increased due to a recognized increase in the cost of living.
The department may adopt emergency rules to implement this
subsection.
3. If during the fiscal year beginning July 1, 2020,
the department projects that state supplementary assistance
expenditures for a calendar year will not meet the federal
pass-through requirement specified in Tit. XVI of the federal
Social Security Act, section 1618, as codified in 42 U.S.C.
§1382g, the department may take actions including but not
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limited to increasing the personal needs allowance for
residential care facility residents and making programmatic
adjustments or upward adjustments of the prescribed residential
care facility or in-home health-related care reimbursement
rates to ensure that federal requirements are met. In
addition, the department may make other programmatic and rate
adjustments necessary to remain within the amount appropriated
in this section while ensuring compliance with federal
requirements. The department may adopt emergency rules to
implement the provisions of this subsection.
4. Notwithstanding section 8.33 , moneys appropriated in
this section that remain unencumbered or unobligated at the
close of the fiscal year shall not revert but shall remain
available for expenditure for the purposes designated until the
close of the succeeding fiscal year.
Sec. 8. CHILDREN’S HEALTH INSURANCE PROGRAM.
1. There is appropriated from the general fund of the
state to the department of human services for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, the following
amount, or so much thereof as is necessary, to be used for the
purpose designated:
For maintenance of the healthy and well kids in Iowa (hawk-i)
program pursuant to chapter 514I , including supplemental dental
services, for receipt of federal financial participation under
Tit. XXI of the federal Social Security Act, which creates the
children’s health insurance program:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 37,598,984
2. Of the funds appropriated in this section, $146,682 is
allocated for continuation of the contract for outreach with
the department of public health.
3. A portion of the funds appropriated in this section may
be transferred to the appropriations made for field operations
or medical contracts to be used for the integration of hawk-i
program eligibility, payment, and administrative functions
under the purview of the department of human services,
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including for the Medicaid management information system
upgrade.
Sec. 9. STATE RESOURCE CENTERS.
1. There is appropriated from the general fund of the
state to the department of human services for the fiscal year
beginning July 1, 2020, and ending June 30, 2021, the following
amounts, or so much thereof as is necessary, to be used for the
purposes designated:
a. For the state resource center at Glenwood for salaries,
support, maintenance, and miscellaneous purposes:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,700,867
b. For the state resource center at Woodward for salaries,
support, maintenance, and miscellaneous purposes:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,913,360
2. The department may continue to bill for state resource
center services utilizing a scope of services approach used for
private providers of intermediate care facilities for persons
with an intellectual disability services, in a manner which
does not shift costs between the medical assistance program,
counties, or other sources of funding for the state resource
centers.
3. The state resource centers may expand the time-limited
assessment and respite services during the fiscal year.
4. If the department’s administration and the department
of management concur with a finding by a state resource
center’s superintendent that projected revenues can reasonably
be expected to pay the salary and support costs for a new
employee position, or that such costs for adding a particular
number of new positions for the fiscal year would be less
than the overtime costs if new positions would not be added,
the superintendent may add the new position or positions. If
the vacant positions available to a resource center do not
include the position classification desired to be filled, the
state resource center’s superintendent may reclassify any
vacant position as necessary to fill the desired position. The
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superintendents of the state resource centers may, by mutual
agreement, pool vacant positions and position classifications
during the course of the fiscal year in order to assist one
another in filling necessary positions.
5. If existing capacity limitations are reached in
operating units, a waiting list is in effect for a service or
a special need for which a payment source or other funding
is available for the service or to address the special need,
and facilities for the service or to address the special need
can be provided within the available payment source or other
funding, the superintendent of a state resource center may
authorize opening not more than two units or other facilities
and begin implementing the service or addressing the special
need during fiscal year 2020-2021.
6. Notwithstanding section 8.33 , and notwithstanding
the amount limitation specified in section 222.92 , moneys
appropriated in this section that remain unencumbered or
unobligated at the close of the fiscal year shall not revert
but shall remain available for expenditure for the purposes
designated until the close of the succeeding fiscal year.
Sec. 10. JUVENILE INSTITUTION. There is appropriated
from the general fund of the state to the department of human
services for the fiscal year beginning July 1, 2020, and ending
June 30, 2021, the following amounts, or so much thereof as is
necessary, to be used for the purposes designated:
1. a. For operation of the state training school at Eldora
and for salaries, support, maintenance, and miscellaneous
purposes, and for not more than the following full-time
equivalent positions:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16,029,488
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTEs 207.00
b. Of the funds appropriated in this subsection, $91,000
shall be used for distribution to licensed classroom teachers
at this and other institutions under the control of the
department of human services based upon the average student
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yearly enrollment at each institution as determined by the
department.
2. A portion of the moneys appropriated in this section
shall be used by the state training school at Eldora for
grants for adolescent pregnancy prevention activities at the
institution in the fiscal year beginning July 1, 2020.
3. Of the funds appropriated in this subsection, $212,000
shall be used by the state training school at Eldora for a
substance use disorder treatment program at the institution for
the fiscal year beginning July 1, 2020.
4. Notwithstanding section 8.33 , moneys appropriated in
this section that remain unencumbered or unobligated at the
close of the fiscal year shall not revert but shall remain
available for expenditure for the purposes designated until the
close of the succeeding fiscal year.
DIVISION V
PROPERTY TAX CREDITS
Sec. 11. PROPERTY TAX CREDITS.
1. In lieu of the standing appropriations in the following
designated sections, for the fiscal year beginning July 1,
2020, and ending June 30, 2021, there is appropriated from
the general fund of the state the following amounts for the
following designated purposes:
a. For reimbursement for the homestead property tax credit
under section 425.1:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $139,984,518
b. For implementing the elderly and disabled tax credit and
reimbursement pursuant to sections 425.16 through 425.40:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20,500,000
2. If the director of revenue determines that the amount of
claims for credit for property taxes due pursuant to paragraphs
“a” and “b”, plus the amount of claims for reimbursement for
rent constituting property taxes paid which are to be paid
during a fiscal year may exceed the total amount appropriated
for that fiscal year, the director shall estimate the
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percentage of the credits and reimbursements which will be
funded by the appropriation. The county treasurer shall notify
the director of the amount of property tax credits claimed by
June 26, 2020. The director shall estimate the percentage of
the property tax credits and rent reimbursement claims that
will be funded by the appropriation and notify the county
treasurer of the percentage estimate by June 30, 2020. The
estimated percentage shall be used in computing for each claim
the amount of property tax credit and reimbursement for rent
constituting property taxes paid for that fiscal year. If
the director overestimates the percentage of funding, claims
for reimbursement for rent constituting property taxes paid
shall be paid until they can no longer be paid at the estimated
percentage of funding. Rent reimbursement claims filed after
that point in time shall receive priority and shall be paid in
the following fiscal year.
Sec. 12. RETROACTIVE APPLICABILITY. This division of this
Act, if approved by the governor after June 26, 2020, applies
retroactively to June 26, 2020.
DIVISION VI
CORRECTIVE PROVISIONS
Sec. 13. Section 100B.41, as enacted by 2020 Iowa Acts,
Senate File 2259, section 1, is amended to read as follows:
100B.41 Donation of fire fighting, emergency medical
response, and law enforcement equipment.
A fire department, emergency medical services provider, or
law enforcement agency may donate used vehicles or equipment
to an organization that provides fire response or emergency
medical services, or to a law enforcement agency. An entity
making a good faith donation of equipment pursuant to this
subsection section shall be immune from civil liability from
any claim arising from the performance, failure to perform,
nature, age, condition, or packaging of any vehicle or
equipment used in fire fighting, emergency medical response,
or law enforcement.
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Sec. 14. Section 260C.48, subsection 1, paragraph a,
subparagraph (2), Code 2020, as enacted by 2020 Iowa Acts,
House File 2454, section 1, is amended to read as follows:
(2) For purposes of subparagraph (1), subparagraph
divisions (b) and (c), if the instructor is a licensed
practitioner who holds a career and technical endorsement under
chapter 272 , relevant work experience in the occupational area
includes but is not limited to classroom instruction in a
career and technical education subject area offered by a school
district or accredited nonpublic school.
Sec. 15. Section 321.279, subsection 2, paragraph b, as
enacted by 2020 Iowa Acts, Senate File 2275, section 1, is
amended to read as follows:
b. The driver of a motor vehicle who commits a violation
under this section subsection and who has previously committed
a violation under this section subsection or subsection 3 is,
upon conviction, guilty of a class “D” felony.
Sec. 16. Section 514C.35, subsection 4, paragraph d,
subparagraph (1), if enacted by 2020 Iowa Acts, Senate File
2261, section 5, is amended to read as follows:
(1) A any Any school, other than a public school, that is
accredited pursuant to section 256.11 for any and all levels
for grades one through twelve.
Sec. 17. Section 709.23, subsection 2, if enacted by 2020
Iowa Acts, House File 2554, section 4, is amended to read as
follows:
2. A person who commits continuous sexual abuse of a
child is, upon conviction, guilty of a class “B” felony.
Notwithstanding section 902.9, subsection 1, paragraph “b” ,
a person convicted of a violation of this subsection section
involving any combination of three or more acts of sexual abuse
that includes a violation of section 709.3 or 709.4 shall be
confined for no more than fifty years.
Sec. 18. 2020 Iowa Acts, Senate File 2357, section 9,
subsection 2, paragraph b, subparagraph (1), subparagraph
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division (a), is amended to read as follows:
(a) Review of requirements. The supervising physician and
the physician assistant shall review all of the requirements
of physician assistant licensure, practice, supervision, and
delegation of medical services as set forth in section 148.13
and chapter 148C, the Iowa administrative code chapter chapters
under 653 IAC , and 645 IAC chapters 326 to 329.
Sec. 19. 2020 Iowa Acts, Senate File 2357, section 10,
subsection 1, unnumbered paragraph 1, is amended to read as
follows:
The Notwithstanding section 148C.5, the board of physician
assistants shall rescind all of the following:
Sec. 20. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
Sec. 21. RETROACTIVE APPLICABILITY. The following apply
retroactively to March 18, 2020:
1. The section of this division of this Act amending 2020
Iowa Acts, Senate File 2357, section 9.
2. The section of this division of this Act amending 2020
Iowa Acts, Senate File 2357, section 10.
DIVISION VII
CONTINGENT EFFECTIVE DATE AND RETROACTIVE APPLICABILITY
Sec. 22. EFFECTIVE UPON ENACTMENT. Unless otherwise
provided, this Act, if approved by the governor on or after
July 1, 2020, takes effect upon enactment.
Sec. 23. RETROACTIVE APPLICABILITY. Unless otherwise
provided, this Act, if approved by the governor on or after
July 1, 2020, applies retroactively to July 1, 2020.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
This bill relates to state and local finances by
making appropriations, providing for legal and regulatory
responsibilities, and providing for other properly related
matters.
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CONTINUING APPROPRIATIONS. The bill requires the
department of management, in consultation with the legislative
services agency, to determine the amount of line item
appropriations, standing limited appropriations, and
standing unlimited appropriations otherwise limited by law,
including appropriations from federal and nonstate funds,
made for FY 2019-2020, and identify the entities to which
such appropriations were made. The bill appropriates the
determined amounts to the identified entities for FY 2020-2021,
and applies powers, duties, limitations, and requirements,
including reporting requirements; allocation amounts; specified
nonreversion provisions; and full-time equivalent position
authorizations from FY 2019-2020 to FY 2020-2021. This
division does not apply to certain capital appropriations,
transportation appropriations, one-time appropriations, other
appropriations, and appropriations otherwise provided for in
the bill.
ADMINISTRATION AND REGULATION APPROPRIATIONS. The bill
appropriates moneys for FY 2020-2021 to the department of
administrative services for the payment of utility costs.
EDUCATION APPROPRIATIONS. The bill appropriates moneys for
FY 2020-2021 to the state board of regents for the state school
for the deaf and the Iowa braille and sight saving school.
HEALTH AND HUMAN SERVICES APPROPRIATIONS. The bill
appropriates moneys for FY 2020-2021 to the department of
human services for the family investment program, medical
assistance program reimbursement and associated costs, the
state supplementary assistance program, the healthy and well
kids in Iowa (hawk-i) program, the state resource centers, and
the state training school at Eldora.
PROPERTY TAX CREDITS. For FY 2020-2021, the bill
appropriates moneys from the general fund of the state for
purposes of reimbursing the homestead property tax credit
and implementing the elderly and disabled tax credit and
reimbursement. This division, if approved by the governor
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after June 26, 2020, applies retroactively to June 26, 2020.
CORRECTIVE PROVISIONS. The bill makes technical corrections
to legislation enacted or considered during the 2020
legislative session. This division takes effect upon enactment
and the bill sections amending 2020 Iowa Acts, Senate File
2357, apply retroactively to March 18, 2020.
EFFECTIVE DATE AND RETROACTIVE APPLICABILITY. Unless
otherwise provided, the bill, if approved by the governor on
or after July 1, 2020, takes effect upon enactment and applies
retroactively to July 1, 2020.
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