Bill Text: IA HSB272 | 2025-2026 | 91st General Assembly | Introduced


Bill Title: A bill for an act relating to the emergency medical services trust fund by modifying the division of revenue pursuant to urban renewal and modifying permissible expenditures from the fund, and including applicability provisions.

Spectrum: Committee Bill

Status: (Introduced) 2025-02-27 - Subcommittee: Holt, Gjerde and Vondran. H.J. 464. [HSB272 Detail]

Download: Iowa-2025-HSB272-Introduced.html
House Study Bill 272 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON KAUFMANN) A BILL FOR An Act relating to the emergency medical services trust fund by 1 modifying the division of revenue pursuant to urban renewal 2 and modifying permissible expenditures from the fund, and 3 including applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2400YC (3) 91 jm/jh
H.F. _____ Section 1. Section 403.19, subsection 2, paragraph a, Code 1 2025, is amended to read as follows: 2 a. That portion of the taxes each year in excess of such 3 amount shall be allocated to and when collected be paid into a 4 special fund of the municipality to pay the principal of and 5 interest on loans, moneys advanced to, or indebtedness, whether 6 funded, refunded, assumed, or otherwise, including bonds 7 issued under the authority of section 403.9, subsection 1 , 8 incurred by the municipality to finance or refinance, in whole 9 or in part, an urban renewal project within the area, and to 10 provide assistance for low and moderate income family housing 11 as provided in section 403.22 . However, except as provided 12 in paragraph “b” , taxes for the regular and voter-approved 13 physical plant and equipment levy of a school district imposed 14 pursuant to section 298.2 and taxes for the instructional 15 support program of a school district imposed pursuant to 16 section 257.19 , taxes for the payment of bonds and interest 17 of each taxing district, taxes for emergency medical services 18 imposed pursuant to chapter 422D, and taxes imposed under 19 section 346.27, subsection 22 , related to joint county-city 20 buildings shall be collected against all taxable property 21 within the taxing district without limitation by the provisions 22 of this subsection . 23 Sec. 2. Section 422D.6, subsection 3, Code 2025, is amended 24 by striking the subsection and inserting in lieu thereof the 25 following: 26 3. Expenditures from the emergency medical services trust 27 fund shall be used by a county to provide services and purchase 28 items directly related to providing quality emergency medical 29 services that are aligned with the resolution adopted by the 30 county emergency medical services system advisory council and 31 approved by the voters. The expenditures shall not be used in 32 violation of laws relating to the delivery of emergency medical 33 services or be used to fund the service of debt. 34 Sec. 3. APPLICABILITY. The following applies to property 35 -1- LSB 2400YC (3) 91 jm/jh 1/ 2
H.F. _____ taxes due and payable in fiscal years beginning on or after 1 July 1, 2026: 2 The section of this Act amending section 403.19. 3 EXPLANATION 4 The inclusion of this explanation does not constitute agreement with 5 the explanation’s substance by the members of the general assembly. 6 This bill relates to the emergency medical services trust 7 fund (fund) by modifying the division of revenue pursuant to 8 urban renewal and modifying permissible expenditures from the 9 fund. 10 The bill excludes property taxes for emergency medical 11 services imposed pursuant to Code chapter 422D from a division 12 of revenue (tax increment financing) under Code section 403.19. 13 The amendment to Code section 403.19 applies to property taxes 14 due and payable in fiscal years beginning on or after July 1, 15 2026. 16 The bill strikes the specific list of permissible 17 expenditures from the fund, and specifies that expenditures 18 from the fund must be used to directly provide or support 19 emergency medical services, not violate laws relating to the 20 delivery of such services, and not be used to service debt. 21 -2- LSB 2400YC (3) 91 jm/jh 2/ 2
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