Iowa HSB 272: 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.

Bill Text

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 by1
modifying the division of revenue pursuant to urban renewal2
and modifying permissible expenditures from the fund, and3
including applicability provisions.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:5
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H.F. _____
Section 1. Section 403.19, subsection 2, paragraph a, Code1
2025, is amended to read as follows:2
a. That portion of the taxes each year in excess of such3
amount shall be allocated to and when collected be paid into a4
special fund of the municipality to pay the principal of and5
interest on loans, moneys advanced to, or indebtedness, whether6
funded, refunded, assumed, or otherwise, including bonds7
issued under the authority of section 403.9, subsection 1,8
incurred by the municipality to finance or refinance, in whole9
or in part, an urban renewal project within the area, and to10
provide assistance for low and moderate income family housing11
as provided in section 403.22. However, except as provided12
in paragraph “b”, taxes for the regular and voter-approved13
physical plant and equipment levy of a school district imposed14
pursuant to section 298.2 and taxes for the instructional15
support program of a school district imposed pursuant to16
section 257.19, taxes for the payment of bonds and interest17
of each taxing district, taxes for emergency medical services18
imposed pursuant to chapter 422D, and taxes imposed under19
section 346.27, subsection 22, related to joint county-city20
buildings shall be collected against all taxable property21
within the taxing district without limitation by the provisions22
of this subsection.23
Sec. 2. Section 422D.6, subsection 3, Code 2025, is amended24
by striking the subsection and inserting in lieu thereof the25
following:26
3. Expenditures from the emergency medical services trust27
fund shall be used by a county to provide services and purchase28
items directly related to providing quality emergency medical29
services that are aligned with the resolution adopted by the30
county emergency medical services system advisory council and31
approved by the voters. The expenditures shall not be used in32
violation of laws relating to the delivery of emergency medical33
services or be used to fund the service of debt.34
Sec. 3. APPLICABILITY. The following applies to property35
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H.F. _____
taxes due and payable in fiscal years beginning on or after1
July 1, 2026:2
The section of this Act amending section 403.19.3
EXPLANATION4
The inclusion of this explanation does not constitute agreement with5
the explanation’s substance by the members of the general assembly.6
This bill relates to the emergency medical services trust7
fund (fund) by modifying the division of revenue pursuant to8
urban renewal and modifying permissible expenditures from the9
fund.10
The bill excludes property taxes for emergency medical11
services imposed pursuant to Code chapter 422D from a division12
of revenue (tax increment financing) under Code section 403.19.13
The amendment to Code section 403.19 applies to property taxes14
due and payable in fiscal years beginning on or after July 1,15
2026.16
The bill strikes the specific list of permissible17
expenditures from the fund, and specifies that expenditures18
from the fund must be used to directly provide or support19
emergency medical services, not violate laws relating to the20
delivery of such services, and not be used to service debt.21
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