Bill Text: IA HF2680 | 2023-2024 | 90th General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: A bill for an act relating to public safety personnel retirement systems, the taxation of surviving spouse pension benefits, and including retroactive applicability provisions. (Formerly HSB 745.) Effective date: 07/01/2024. Applicability date: 01/01/2024.
Spectrum: Committee Bill
Status: (Passed) 2024-05-08 - Fiscal note. [HF2680 Detail]
Download: Iowa-2023-HF2680-Amended.html
Bill Title: A bill for an act relating to public safety personnel retirement systems, the taxation of surviving spouse pension benefits, and including retroactive applicability provisions. (Formerly HSB 745.) Effective date: 07/01/2024. Applicability date: 01/01/2024.
Spectrum: Committee Bill
Status: (Passed) 2024-05-08 - Fiscal note. [HF2680 Detail]
Download: Iowa-2023-HF2680-Amended.html
House
File
2680
-
Reprinted
HOUSE
FILE
2680
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
745)
(As
Amended
and
Passed
by
the
House
April
4,
2024
)
A
BILL
FOR
An
Act
relating
to
public
safety
personnel
retirement
systems,
1
the
taxation
of
surviving
spouse
pension
benefits,
and
2
including
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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2680
DIVISION
I
1
CIVIL
SERVICE
EVALUATIONS
——
MUNICIPAL
FIRE
AND
POLICE
2
RETIREMENT
SYSTEM
——
CERTAIN
BENEFITS
3
Section
1.
Section
400.8,
subsection
1,
Code
2024,
is
4
amended
to
read
as
follows:
5
1.
The
commission,
when
necessary
under
the
rules,
6
including
minimum
and
maximum
age
limits,
which
shall
be
7
prescribed
and
published
in
advance
by
the
commission
and
8
posted
in
the
city
hall,
shall
hold
examinations
for
the
9
purpose
of
determining
the
qualifications
of
applicants
10
for
positions
under
civil
service,
other
than
promotions,
11
which
examinations
shall
be
practical
in
character
and
shall
12
relate
to
matters
which
will
fairly
test
the
mental
and
13
physical
ability
of
the
applicant
to
discharge
the
duties
of
14
the
position
to
which
the
applicant
seeks
appointment.
The
15
physical
examination
and
mental
health
evaluation
of
applicants
16
for
appointment
to
the
positions
of
police
officer
,
police
17
matron,
or
fire
fighter
shall
be
held
in
accordance
with
18
medical
protocols
established
by
the
board
of
trustees
of
the
19
fire
and
police
retirement
system
established
by
section
411.5
20
and
shall
be
conducted
in
accordance
with
the
directives
of
21
the
board
of
trustees.
However,
the
prohibitions
of
section
22
216.6,
subsection
1
,
paragraph
“d”
,
regarding
tests
for
the
23
presence
of
the
antibody
to
the
human
immunodeficiency
virus
24
shall
not
apply
to
such
examinations.
The
board
of
trustees
25
may
change
the
medical
protocols
at
any
time
the
board
so
26
determines.
In
the
event
of
a
conflict
between
the
medical
27
protocols
established
under
this
section
and
the
minimum
28
entrance
requirements
of
the
Iowa
law
enforcement
academy
under
29
section
80B.11
,
the
medical
protocols
established
under
this
30
section
shall
control.
The
physical
examination
and
mental
31
health
evaluation
of
an
applicant
for
the
position
of
police
32
officer
,
police
matron,
or
fire
fighter
shall
be
conducted
33
after
a
conditional
offer
of
employment
has
been
made
to
the
34
applicant.
An
applicant
shall
not
be
discriminated
against
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on
the
basis
of
height,
weight,
sex,
or
race
in
determining
1
physical
or
mental
ability
of
the
applicant.
Reasonable
rules
2
relating
to
strength,
agility,
and
general
health
of
applicants
3
shall
be
prescribed.
The
costs
of
the
physical
examination
and
4
the
mental
health
evaluation
required
under
this
subsection
5
shall
be
paid
from
the
trust
and
agency
fund
of
the
city.
6
Sec.
2.
Section
411.1,
Code
2024,
is
amended
by
adding
the
7
following
new
subsection:
8
NEW
SUBSECTION
.
8A.
“Cost-sharing”
means
any
coverage
9
limit,
copayment,
coinsurance,
deductible,
or
other
10
out-of-pocket
cost
obligation
related
to
an
injury
or
disease
11
incurred
while
in
the
performance
of
duties.
12
Sec.
3.
Section
411.1,
subsection
14,
Code
2024,
is
amended
13
by
striking
the
subsection
and
inserting
in
lieu
thereof
the
14
following:
15
14.
“Member
in
good
standing”
means
any
member
in
service
16
who
has
not
been
terminated
by
the
employing
city
of
the
17
member
pursuant
to
section
400.18
or
400.19.
Termination
18
procedures
initiated
by
the
chief
of
police
or
chief
of
the
19
fire
department
pursuant
to
section
400.19
shall
not
become
20
final
or
adversely
impact
a
member’s
status
as
a
member
in
21
good
standing
until
all
appeals
provided
by
an
applicable
22
collective
bargaining
agreement
or
by
law
have
been
exhausted.
23
Disciplinary
action
other
than
discharge
shall
not
adversely
24
affect
a
member’s
status
as
a
member
in
good
standing.
25
Sec.
4.
Section
411.1,
Code
2024,
is
amended
by
adding
the
26
following
new
subsection:
27
NEW
SUBSECTION
.
15A.
“Ordinary
disability
beneficiary”
28
means
a
member
retired
on
an
ordinary
disability
retirement
29
benefit
pursuant
to
section
411.6,
subsection
3,
for
three
30
years
or
less.
31
Sec.
5.
Section
411.6,
subsection
5,
paragraphs
a
and
b,
32
Code
2024,
are
amended
to
read
as
follows:
33
a.
Upon
application
to
the
system
,
of
a
member
in
good
34
standing
,
of
an
ordinary
disability
beneficiary,
or
of
the
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chief
of
the
police
or
fire
departments,
respectively,
any
1
member
in
good
standing
or
ordinary
disability
beneficiary
2
who
has
become
totally
and
permanently
incapacitated
for
duty
3
as
the
natural
and
proximate
result
of
an
injury
or
disease
4
incurred
in
or
aggravated
by
the
actual
performance
of
duty
5
at
some
definite
time
and
place
or
arising
out
of
and
in
the
6
course
of
employment
,
or
while
acting
,
pursuant
to
order,
7
outside
of
the
city
by
which
the
member
is
regularly
employed,
8
shall
be
retired
by
the
system
,
or
may
have
a
retirement
9
for
an
ordinary
disability
converted
to
a
retirement
for
an
10
accidental
disability,
if
the
medical
board
certifies
that
11
the
member
or
ordinary
disability
beneficiary
is
mentally
or
12
physically
incapacitated
for
further
performance
of
duty,
13
that
the
incapacity
is
likely
to
be
permanent,
and
that
the
14
member
should
be
retired
or
should
have
a
retirement
for
an
15
ordinary
disability
converted
to
a
retirement
for
an
accidental
16
disability
.
However,
if
a
person’s
membership
in
the
system
17
first
commenced
on
or
after
July
1,
1992,
the
member
or
18
ordinary
disability
beneficiary
shall
not
be
eligible
for
19
benefits
with
respect
to
a
disability
which
would
not
exist,
20
but
for
a
medical
condition
that
was
known
to
exist
on
the
21
date
that
membership
commenced.
A
medical
condition
shall
be
22
deemed
to
have
been
known
to
exist
on
the
date
that
membership
23
commenced
if
the
medical
condition
is
reflected
in
any
record
24
or
document
completed
or
obtained
in
accordance
with
the
25
system’s
medical
protocols
pursuant
to
section
400.8
,
or
in
any
26
other
record
or
document
obtained
pursuant
to
an
application
27
for
disability
benefits
from
the
system,
if
such
record
or
28
document
existed
prior
to
the
date
membership
commenced.
A
29
member
who
is
denied
a
benefit
under
this
subsection
,
by
30
reason
of
a
finding
by
the
medical
board
that
the
member
is
31
not
mentally
or
physically
incapacitated
for
the
further
32
performance
of
duty,
shall
be
entitled
to
be
restored
to
active
33
service
in
the
same
position
held
immediately
prior
to
the
34
application
for
disability
benefits.
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b.
If
a
member
in
service
or
the
chief
of
the
police
or
1
fire
departments
becomes
incapacitated
for
duty
as
a
natural
2
or
proximate
result
of
an
injury
or
disease
incurred
in
or
3
aggravated
by
the
actual
performance
of
duty
at
some
definite
4
time
or
place
or
arising
out
of
or
in
the
course
of
the
5
employment,
or
while
acting,
pursuant
to
order,
outside
the
6
city
by
which
the
member
is
regularly
employed,
the
member,
7
upon
being
found
to
be
temporarily
incapacitated
following
a
8
medical
examination
as
directed
by
the
city,
is
entitled
to
9
receive
the
member’s
full
pay
and
allowances
from
the
city’s
10
general
fund
or
trust
and
agency
fund
until
reexamined
as
11
directed
by
the
city
and
found
to
be
fully
recovered
or
until
12
the
city
determines
that
the
member
is
likely
to
be
permanently
13
disabled.
If
the
temporary
incapacity
of
a
member
continues
14
more
than
sixty
days,
or
if
the
city
expects
the
incapacity
15
to
continue
more
than
sixty
days,
the
city
shall
notify
the
16
system
of
the
temporary
incapacity.
Upon
notification
by
a
17
city,
the
system
may
refer
the
matter
to
the
medical
board
for
18
review
and
consultation
with
the
member’s
treating
physician
19
during
the
temporary
incapacity.
Except
as
provided
by
this
20
paragraph,
the
board
of
trustees
of
the
statewide
system
has
no
21
jurisdiction
over
these
matters
until
the
city
determines
that
22
the
disability
is
likely
to
be
permanent.
23
Sec.
6.
Section
411.6,
subsection
5,
Code
2024,
is
amended
24
by
adding
the
following
new
paragraph:
25
NEW
PARAGRAPH
.
0d.
To
establish
that
a
mental
incapacity
26
occurred
as
the
natural
and
proximate
result
of
an
injury
or
27
disease
incurred
in
or
aggravated
by
the
actual
performance
of
28
duty
or
arising
out
of
and
in
the
course
of
the
employment,
or
29
while
acting,
pursuant
to
order,
outside
of
the
city
by
which
30
the
member
is
regularly
employed,
the
member
must
demonstrate
31
that
the
mental
incapacity
is
traceable
to
a
readily
32
identifiable
work
event
constituting
a
manifest
happening
of
33
a
sudden
traumatic
nature
from
an
unexpected
cause
or
unusual
34
strain
in
the
workplace.
Whether
an
incident
is
traumatic,
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unexpected,
or
unusual
is
determined
by
comparing
the
incident,
1
and
not
the
effect
on
the
member,
to
the
experiences
of
other
2
police
officers
or
fire
fighters
in
Iowa.
A
member
must
be
3
able
to
trace
their
mental
injury
to
a
specific
event
or
events
4
in
the
workplace
to
be
eligible
for
accidental
disability
5
benefits.
6
Sec.
7.
Section
411.6,
subsection
6,
Code
2024,
is
amended
7
by
adding
the
following
new
paragraph:
8
NEW
PARAGRAPH
.
d.
(1)
Upon
a
determination
on
or
after
9
July
1,
2024,
that
an
ordinary
disability
beneficiary
is
10
entitled
to
a
retirement
for
accidental
disability,
the
11
beneficiary
shall
receive
an
accidental
disability
retirement
12
allowance
which
shall
consist
of
a
pension
in
an
amount
that
is
13
equal
to
the
greater
of
sixty
percent
of
the
member’s
average
14
final
compensation
or
the
retirement
allowance
that
the
member
15
would
receive
under
subsection
2
if
the
member
had
attained
16
fifty-five
years
of
age,
or
an
amount
equal
to
the
ordinary
17
disability
retirement
allowance
previously
received
by
the
18
beneficiary,
whichever
is
greater.
19
(2)
An
accidental
disability
allowance
under
this
paragraph
20
shall
commence
effective
the
first
day
of
the
first
month
21
following
the
determination
that
the
ordinary
disability
22
beneficiary
is
entitled
to
a
retirement
for
accidental
23
disability.
24
Sec.
8.
Section
411.6,
subsection
9,
paragraph
a,
25
subparagraph
(1),
Code
2024,
is
amended
to
read
as
follows:
26
(1)
If,
upon
the
receipt
of
evidence
and
proof
from
the
27
chief
of
the
police
or
fire
department
that
the
death
of
a
28
member
in
service
was
the
natural
and
proximate
result
of
an
29
injury
or
disease
incurred
in
or
aggravated
by
the
actual
30
performance
of
duty
at
some
definite
time
and
place
or
arising
31
out
of
and
in
the
course
of
the
employment
,
or
while
acting
,
32
pursuant
to
order,
outside
of
the
city
by
which
the
member
is
33
regularly
employed,
the
system
decides
that
death
was
so
caused
34
in
the
performance
of
duty,
there
shall
be
paid,
in
lieu
of
the
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ordinary
death
benefit
provided
in
subsection
8
,
an
accidental
1
death
benefit
as
set
forth
in
this
subsection
.
2
Sec.
9.
Section
411.6,
subsection
16,
Code
2024,
is
amended
3
by
adding
the
following
new
paragraph:
4
NEW
PARAGRAPH
.
d.
A
person
otherwise
eligible
to
receive
5
an
ordinary
or
accidental
disability
retirement
benefit
under
6
this
chapter
shall
not
be
eligible
to
receive
such
a
benefit
7
if
the
person
is
subsequently
removed,
discharged,
demoted,
8
or
suspended
pursuant
to
section
400.18
or
400.19,
or
other
9
comparable
process.
Upon
determination
of
ineligibility
10
pursuant
to
this
paragraph,
the
person’s
entitlement
to
a
11
disability
benefit
under
this
chapter
shall
terminate
and
any
12
disability
retirement
allowance
received
by
such
a
person
must
13
be
returned
to
the
system
together
with
interest
earned
on
the
14
disability
retirement
allowance
calculated
at
a
rate
determined
15
by
the
system.
However,
the
determination
of
ineligibility
16
as
provided
under
this
paragraph
may
be
waived
for
good
cause
17
as
determined
by
the
board.
The
burden
of
establishing
good
18
cause
is
on
the
person
who
received
the
disability
retirement
19
allowance.
20
Sec.
10.
Section
411.8,
subsection
1,
paragraph
f,
21
subparagraph
(8),
Code
2024,
is
amended
to
read
as
follows:
22
(8)
Beginning
July
1,
1996,
and
each
fiscal
year
thereafter,
23
an
amount
equal
to
the
member’s
contribution
rate
times
each
24
member’s
compensation
shall
be
paid
to
the
fund
from
the
25
earnable
compensation
of
the
member.
For
the
purposes
of
this
26
subparagraph,
the
member’s
contribution
rate
shall
be
nine
and
27
thirty-five
hundredths
percent
or,
beginning
July
1
until
June
28
30
,
2009,
nine
and
four-tenths
percent
until
June
30,
2024,
29
and,
beginning
July
1,
2024,
nine
and
fifty-five
hundredths
30
percent
.
However,
the
system
shall
increase
the
member’s
31
contribution
rate
as
necessary
to
cover
any
increase
in
cost
32
to
the
system
resulting
from
statutory
changes
which
are
33
enacted
by
any
session
of
the
general
assembly
meeting
after
34
January
1,
1991,
if
the
increase
cannot
be
absorbed
within
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the
contribution
rates
otherwise
established
pursuant
to
this
1
paragraph,
but
subject
to
a
maximum
employee
contribution
rate
2
of
eleven
and
three-tenths
percent
or,
beginning
July
1,
2009,
3
eleven
and
thirty-five
hundredths
percent.
The
contribution
4
rate
increases
specified
in
1994
Iowa
Acts,
ch.
1183,
pursuant
5
to
this
chapter
and
chapter
97A
shall
be
the
only
member
6
contribution
rate
increases
for
these
systems
resulting
from
7
the
statutory
changes
enacted
in
1994
Iowa
Acts,
ch.
1183,
and
8
shall
apply
only
to
the
fiscal
periods
specified
in
1994
Iowa
9
Acts,
ch.
1183.
After
the
employee
contribution
reaches
eleven
10
and
three-tenths
percent
or
eleven
and
thirty-five
hundredths
11
percent,
as
applicable,
sixty
percent
of
the
additional
cost
12
of
such
statutory
changes
shall
be
paid
by
employers
under
13
paragraph
“c”
and
forty
percent
of
the
additional
cost
shall
be
14
paid
by
employees
under
this
paragraph.
15
Sec.
11.
Section
411.15,
Code
2024,
is
amended
to
read
as
16
follows:
17
411.15
Hospitalization
and
medical
attention.
18
1.
a.
Cities
shall
provide
hospital,
nursing,
and
physical
19
or
mental
medical
attention
for
the
members
of
the
police
and
20
fire
departments
of
the
cities,
when
injured
while
in
the
21
performance
of
their
duties
as
members
of
such
department
,
and
22
or
for
injuries
and
diseases
arising
out
of
and
in
the
course
23
of
the
employment.
24
b.
Cities
shall
continue
to
provide
hospital,
nursing,
and
25
physical
or
mental
medical
attention
for
injuries
or
diseases
26
incurred
while
in
the
performance
of
their
duties
or
arising
27
out
of
and
in
the
course
of
the
employment
for
members
or
28
beneficiaries
receiving
a
retirement
allowance
under
section
29
411.6
,
subsection
6
.
30
c.
Disease
under
this
subsection
shall
mean
heart
disease
31
or
any
disease
of
the
lungs
or
respiratory
tract
and
shall
be
32
presumed
to
have
been
contracted
while
on
active
duty
as
a
33
result
of
strain
or
the
inhalation
of
noxious
fumes,
poison,
or
34
gases.
Disease
under
this
subsection
shall
also
mean
cancer
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or
infectious
disease,
both
as
defined
in
section
411.1,
and
1
shall
be
presumed
to
have
been
contracted
while
on
active
duty
2
as
a
result
of
that
duty.
3
2.
a.
Cities
may
fund
the
cost
of
the
hospital,
nursing,
4
and
physical
or
mental
medical
attention
required
by
this
5
section
through
the
purchase
of
insurance,
including
by
6
processing
claims
concerning
cancer,
heart,
and
lung
or
7
respiratory
issues
described
in
section
411.6,
subsection
5,
8
paragraph
“c”
,
through
their
group
health
insurance
plan
as
9
long
as
the
member
is
not
responsible
for
any
cost-sharing;
by
10
self-insuring
the
obligation
,
;
or
through
payment
of
moneys
11
into
a
local
government
risk
pool
established
for
the
purpose
12
of
covering
the
costs
associated
with
the
requirements
of
this
13
section
.
However,
the
cost
of
the
hospital,
nursing,
and
14
physical
or
mental
medical
attention
required
by
this
section
15
shall
not
be
funded
through
an
employee-paid
health
insurance
16
policy
,
except
as
otherwise
specified
in
this
subsection.
17
Cancers,
heart
disease,
and
lung
or
respiratory
diseases
18
described
in
section
411.6,
subsection
5,
paragraph
“c”
,
shall
19
not
be
deemed
work-related
for
purposes
of
coverage
through
the
20
employer’s
group
health
insurance
plan
.
21
b.
A
member
or
beneficiary
shall
not
be
required
to
pay
the
22
cost
of
the
hospital,
nursing,
and
physical
or
mental
medical
23
attention
required
by
this
section,
including
but
not
limited
24
to
any
costs
or
premiums
associated
with
any
insurance
policy
25
providing
coverage
for
the
hospital,
nursing,
and
physical
or
26
mental
medical
attention.
27
c.
The
cost
of
the
hospital,
nursing,
and
physical
or
mental
28
medical
attention
required
by
this
section
shall
be
paid
from
29
moneys
held
in
a
trust
and
agency
fund
established
pursuant
to
30
section
384.6
,
or
out
of
the
appropriation
for
the
department
31
to
which
the
injured
person
belongs
or
belonged;
provided
that
32
any
amounts
received
by
the
injured
person
from
any
other
33
source
for
such
specific
purposes,
shall
be
deducted
from
the
34
amount
paid
by
the
city
under
the
provisions
of
this
section
.
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3.
a.
For
purposes
of
this
subsection,
“date
of
the
1
occurrence
of
the
injury
or
disease”
means
the
date
that
the
2
member
or
beneficiary
knew
or
should
have
known
that
the
injury
3
or
disease
was
work-related.
4
b.
To
be
provided
the
cost
of
the
hospital,
nursing,
and
5
physical
or
mental
medical
attention
required
by
this
section,
6
the
city
or
the
city’s
representative
shall
have
actual
7
knowledge
of
the
occurrence
of
an
injury
or
disease
or
be
8
provided
notice
of
the
occurrence
of
an
injury
or
disease
on
9
behalf
of
a
member
or
beneficiary
within
ninety
days
from
the
10
date
of
the
occurrence
of
the
injury
or
disease.
11
c.
(1)
Except
as
provided
in
subparagraph
(2),
an
action
to
12
require
the
city
to
provide
the
cost
of
hospital,
nursing,
and
13
physical
or
mental
medical
attention
required
by
this
section
14
shall
not
be
maintained
unless
the
action
is
commenced
before
15
the
later
of
any
of
the
following:
16
(a)
Two
years
from
the
date
of
the
occurrence
of
the
injury
17
or
disease.
18
(b)
Two
years
from
the
date
the
city
denies
a
claim
to
19
provide
hospital,
nursing,
and
physical
or
mental
medical
20
attention
required
by
this
section.
21
(2)
A
city
shall
not
be
responsible
for
any
claim
or
action
22
for
a
newly
discovered
work-related
injury
arising
under
this
23
chapter
which
is
filed
after
three
years
from
the
last
date
of
24
employment
of
the
member.
25
DIVISION
II
26
INDIVIDUAL
INCOME
TAX
EXEMPTION
——
SURVIVING
SPOUSE
——
PENSIONS
27
Sec.
12.
Section
422.7,
subsection
19,
paragraph
a,
Code
28
2024,
is
amended
to
read
as
follows:
29
a.
Subtract,
to
the
extent
included,
the
total
amount
30
received
from
a
governmental
or
other
pension
or
retirement
31
plan,
including
defined
benefit
or
defined
contribution
plans,
32
annuities,
individual
retirement
accounts,
plans
maintained
or
33
contributed
to
by
an
employer,
or
maintained
or
contributed
34
to
by
a
self-employed
person
as
an
employer,
and
deferred
35
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compensation
plans
or
any
earnings
attributable
to
the
deferred
1
compensation
plans
received
by
a
person
who
is
disabled,
or
is
2
fifty-five
any
of
the
following:
3
(1)
Disabled.
4
(2)
Fifty-five
years
of
age
or
older
,
or
is
the
.
5
(3)
The
surviving
spouse
of
an
individual
or
is
a
survivor
6
having
an
insurable
interest
in
an
individual
who
would
have
7
qualified
for
the
exemption
under
this
subsection
for
the
tax
8
year.
9
Sec.
13.
Section
422.7,
subsection
19,
paragraph
c,
Code
10
2024,
is
amended
to
read
as
follows:
11
c.
(1)
A
taxpayer
who
is
not
disabled
or
fifty-five
years
12
of
age
or
older
and
who
receives
a
pension
or
retirement
pay
13
amount
provided
pursuant
to
section
97B.49B
or
97B.49C,
or
14
chapter
97A,
410,
or
411
as
a
surviving
spouse
or
as
a
survivor
15
with
an
insurable
interest
in
an
individual
who
would
have
16
qualified
for
the
exemption
for
the
tax
year
may
only
exclude
17
the
amount
received
from
a
the
pension
or
retirement
plan
18
in
the
tax
year
as
a
result
of
the
death
of
the
decedent
,
19
regardless
of
whether
the
decedent
would
have
qualified
for
the
20
exemption
in
the
tax
year
.
21
(2)
A
taxpayer
who
is
not
disabled
or
fifty-five
years
of
22
age
or
older
and
who
receives
other
pension
or
retirement
pay
23
not
specified
in
subparagraph
(1)
as
a
surviving
spouse
or
as
a
24
survivor
with
an
insurable
interest
in
an
individual
who
would
25
have
qualified
for
the
exemption
for
the
tax
year
may
only
26
exclude
the
amount
received
from
a
pension
or
retirement
plan
27
in
the
tax
year
as
a
result
of
the
death
of
the
decedent.
28
Sec.
14.
RETROACTIVE
APPLICABILITY.
This
division
of
this
29
Act
applies
retroactively
to
January
1,
2024,
for
tax
years
30
beginning
on
or
after
that
date.
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