H.F. 2473 DIVISION I 1 STANDING APPROPRIATIONS AND RELATED MATTERS 2 Section 1. 2013 Iowa Acts, chapter 140, is amended by adding 3 the following new section: 4 NEW SECTION . SEC. 1A. BUDGET PROCESS FOR FISCAL YEAR 5 2015-2016. 6 1. For the budget process applicable to the fiscal year 7 beginning July 1, 2015, on or before October 1, 2014, in lieu 8 of the information specified in section 8.23, subsection 1, 9 unnumbered paragraph 1, and paragraph “a”, all departments and 10 establishments of the government shall transmit to the director 11 of the department of management, on blanks to be furnished by 12 the director, estimates of their expenditure requirements, 13 including every proposed expenditure, for the ensuing fiscal 14 year, together with supporting data and explanations as called 15 for by the director of the department of management after 16 consultation with the legislative services agency. 17 2. The estimates of expenditure requirements shall be 18 in a form specified by the director of the department of 19 management, and the expenditure requirements shall include all 20 proposed expenditures and shall be prioritized by program or 21 the results to be achieved. The estimates shall be accompanied 22 by performance measures for evaluating the effectiveness of the 23 programs or results. 24 Sec. 2. 2013 Iowa Acts, chapter 140, is amended by adding 25 the following new section: 26 NEW SECTION . SEC. 3A. GENERAL ASSEMBLY. 27 1. The appropriations made pursuant to section 2.12 for the 28 expenses of the general assembly and legislative agencies for 29 the fiscal year beginning July 1, 2014, and ending June 30, 30 2015, are reduced by the following amount: 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,000,000 32 2. The budgeted amounts for the general assembly for the 33 fiscal year beginning July 1, 2014, may be adjusted to reflect 34 unexpended budgeted amounts from the previous fiscal year. 35 -1- LSB 6183HV (2) 85 tm/jp 1/ 19

H.F. 2473 Sec. 3. 2013 Iowa Acts, chapter 140, section 6, is amended 1 to read as follows: 2 SEC. 6. LIMITATIONS OF STANDING APPROPRIATIONS —— FY 3 2014-2015. Notwithstanding the standing appropriations 4 in the following designated sections for the fiscal year 5 beginning July 1, 2014, and ending June 30, 2015, the amounts 6 appropriated from the general fund of the state pursuant to 7 these sections for the following designated purposes shall not 8 exceed the following amounts: 9 1. For operational support grants and community cultural 10 grants under section 99F.11, subsection 3 , paragraph “d”, 11 subparagraph (1): 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 208,351 13 416,702 14 2. For regional tourism marketing under section 99F.11, 15 subsection 3 , paragraph “d”, subparagraph (2): 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 582,000 17 3. For payment for nonpublic school transportation under 18 section 285.2 : 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,560,931 20 If total approved claims for reimbursement for nonpublic 21 school pupil transportation exceed the amount appropriated in 22 accordance with this subsection, the department of education 23 shall prorate the amount of each approved claim. 24 4. For the enforcement of chapter 453D relating to tobacco 25 product manufacturers under section 453D.8 : 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9,208 27 18,416 28 Sec. 4. Section 257.35, Code 2014, is amended by adding the 29 following new subsection: 30 NEW SUBSECTION . 8A. Notwithstanding subsection 1, and in 31 addition to the reduction applicable pursuant to subsection 32 2, the state aid for area education agencies and the portion 33 of the combined district cost calculated for these agencies 34 for the fiscal year beginning July 1, 2014, and ending June 35 -2- LSB 6183HV (2) 85 tm/jp 2/ 19

H.F. 2473 30, 2015, shall be reduced by the department of management 1 by thirteen million dollars. The reduction for each area 2 education agency shall be prorated based on the reduction that 3 the agency received in the fiscal year beginning July 1, 2003. 4 DIVISION II 5 CLAIMS AGAINST THE STATE AND BY THE STATE 6 Sec. 5. Section 8.55, subsection 3, paragraph a, Code 2014, 7 is amended to read as follows: 8 a. Except as provided in paragraphs “b” , “c” , and “d” , and 9 “0e” , the moneys in the Iowa economic emergency fund shall 10 only be used pursuant to an appropriation made by the general 11 assembly. An appropriation shall only be made for the fiscal 12 year in which the appropriation is made. The moneys shall 13 only be appropriated by the general assembly for emergency 14 expenditures. 15 Sec. 6. Section 8.55, subsection 3, Code 2014, is amended by 16 adding the following new paragraph: 17 NEW PARAGRAPH . 0e. There is appropriated from the Iowa 18 economic emergency fund to the state appeal board an amount 19 sufficient to pay claims authorized by the state appeal board 20 as provided in section 25.2. 21 Sec. 7. Section 25.2, subsection 4, Code 2014, is amended 22 to read as follows: 23 4. Payments authorized by the state appeal board shall be 24 paid from the appropriation or fund of original certification 25 of the claim. However, if that appropriation or fund has since 26 reverted under section 8.33 , then such payment authorized by 27 the state appeal board shall be out of any money in the state 28 treasury not otherwise appropriated as follows: 29 a. From the appropriation made from the Iowa economic 30 emergency fund in section 8.55 for purposes of paying such 31 expenses . 32 b. To the extent the appropriation from the Iowa economic 33 emergency fund described in paragraph “a” is insufficient to 34 pay such expenses, there is appropriated from moneys in the 35 -3- LSB 6183HV (2) 85 tm/jp 3/ 19

H.F. 2473 general fund of the state not otherwise appropriated the amount 1 necessary to fund the deficiency. 2 DIVISION III 3 MISCELLANEOUS PROVISIONS 4 Sec. 8. Section 8.9, subsection 2, paragraph a, Code 2014, 5 is amended to read as follows: 6 a. All grant applications submitted and grant moneys 7 received by a department on behalf of the state shall be 8 reported to the office of grants enterprise management. The 9 office shall by January 31 December 1 of each year submit 10 to the fiscal services division of the legislative services 11 agency a written report listing all grants received during the 12 previous calendar most recently completed federal fiscal year 13 with a value over one thousand dollars and the funding entity 14 and purpose for each grant. However, the reports on grants 15 filed by the state board of regents pursuant to section 8.44 16 shall be deemed sufficient to comply with the requirements of 17 this subsection . In addition, each department shall submit 18 and the office shall report, as applicable, for each grant 19 applied for or received and other federal moneys received the 20 expected duration of the grant or the other moneys, maintenance 21 of effort or other matching fund requirements throughout and 22 following the period of the grant or the other moneys, the 23 sources of the federal funding and any match funding, any 24 policy, program, or operational requirement associated with 25 receipt of the funding, a status report on changes anticipated 26 in the federal requirements associated with the grant or other 27 federal funding during the fiscal year in progress and the 28 succeeding fiscal year, and any other information concerning 29 the grant or other federal funding that would be helpful in the 30 development of policy or budget decisions. The fiscal services 31 division of the legislative services agency shall compile the 32 information received for consideration by the standing joint 33 appropriations subcommittees of the general assembly. 34 DIVISION IV 35 -4- LSB 6183HV (2) 85 tm/jp 4/ 19

H.F. 2473 CORRECTIVE PROVISIONS 1 Sec. 9. Section 123.47, subsection 1A, paragraph c, 2 subparagraph (2), as enacted by 2014 Iowa Acts, Senate File 3 2310, section 1, is amended to read as follows: 4 (2) A person under legal age who consumes or possesses any 5 alcoholic liquor, wine, or beer in connection with a religious 6 observance, ceremony, or right rite . 7 Sec. 10. Section 422.33, subsection 4, paragraph c, Code 8 2014, as amended by 2014 Iowa Acts, Senate File 2240, section 9 87, and redesignated as paragraph b, subparagraph (3), is 10 amended to read as follows: 11 (3) Subtract an exemption amount of forty thousand dollars. 12 This exemption amount shall be reduced, but not below zero, 13 by an amount equal to twenty-five percent of the amount by 14 which the alternative minimum taxable income of the taxpayer, 15 computed without regard to the exemption amount in this 16 paragraph subparagraph , exceeds one hundred fifty thousand 17 dollars. 18 Sec. 11. Section 508.36, subsection 13, paragraph d, 19 subparagraph (1), subparagraph division (c), as enacted by 2014 20 Iowa Acts, Senate File 2131, section 9, is amended to read as 21 follows: 22 (c) Minimum reserves for all other policies of or contracts 23 subject to subsection 1, paragraph “b” . 24 Sec. 12. Section 508.36, subsection 16, paragraph c, 25 subparagraph (3), as enacted by 2014 Iowa Acts, Senate File 26 2131, section 9, is amended to read as follows: 27 (3) Once any portion of a memorandum in support of an 28 opinion submitted under subsection 2 or a principle-based 29 valuation report developed under subsection 14, paragraph “b” , 30 subparagraph (3), is cited by a company in its marketing or is 31 publicly volunteered to or before a governmental agency other 32 than a state insurance department or is released by the company 33 to the news media, all portions or of such memorandum or report 34 shall no longer be confidential information. 35 -5- LSB 6183HV (2) 85 tm/jp 5/ 19

H.F. 2473 Sec. 13. Section 508.37, subsection 6, paragraph h, 1 subparagraph (8), as enacted by 2014 Iowa Acts, Senate File 2 2131, section 13, is amended to read as follows: 3 (8) For policies issued on or after the operative date of 4 the valuation manual, the valuation manual shall provide the 5 Commissioners Standard Mortality Table for use in determining 6 the minimum nonforfeiture standard that may be substituted for 7 the Commissioners 1961 Standard Industrial Mortality Table 8 or the Commissioners 1961 Industrial Extended Term Insurance 9 Table. If the commissioner approves by regulation rule any 10 Commissioners Standard Industrial Mortality Table adopted by 11 the national association of insurance commissioners for use in 12 determining the minimum nonforfeiture standard for policies 13 issued on or after the operative date of the valuation manual, 14 then that minimum nonforfeiture standard supersedes the minimum 15 nonforfeiture standard provided by the valuation manual. 16 Sec. 14. Section 537.1301, subsection 46, as enacted by 2014 17 Iowa Acts, House File 2324, section 17, is amended to read as 18 follows: 19 46. “Threshold amount” means the threshold amount, as 20 determined by 12 C.F.R. §226.3(b) §1026.3(b) , in effect during 21 the period the consumer credit transaction was entered into. 22 Sec. 15. 2014 Iowa Acts, Senate File 2257, section 15, is 23 amended by striking the section and inserting in lieu thereof 24 the following: 25 SEC. 15. REPEAL. Sections 261.17A, 261.22, 261.39, 261.41, 26 261.44, 261.48, 261.54, 261.81A, and 261.82, Code 2014, are 27 repealed. 28 Sec. 16. REPEAL. 2014 Iowa Acts, House File 2423, section 29 159, is repealed. 30 DIVISION V 31 GENERAL ASSEMBLY PUBLICATIONS PROVISIONS 32 Sec. 17. Section 2.42, subsection 13, Code 2014, is amended 33 to read as follows: 34 13. To establish policies with regard to publishing 35 -6- LSB 6183HV (2) 85 tm/jp 6/ 19

H.F. 2473 printed and electronic versions of legal publications as 1 provided in chapters 2A and 2B , including the Iowa Acts, Iowa 2 Code, Code Supplement, Iowa administrative bulletin, Iowa 3 administrative code, and Iowa court rules, or any part of those 4 publications. The publishing policies may include, but are not 5 limited to: the style and format to be used; the frequency of 6 publication; the contents of the publications; the numbering 7 systems to be used; the preparation of editorial comments or 8 notations; the correction of errors; the type of print or 9 electronic media and data processing software to be used; the 10 number of volumes to be published; recommended revisions; 11 the letting of contracts for publication; the pricing of the 12 publications to which section 22.3 does not apply; access 13 to, and the use, reproduction, legal protection, sale or 14 distribution, and pricing of related data processing software 15 consistent with chapter 22 ; and any other matters deemed 16 necessary to the publication of uniform and understandable 17 publications. 18 Sec. 18. Section 2A.1, subsection 2, paragraph d, 19 unnumbered paragraph 1, Code 2014, is amended to read as 20 follows: 21 Publication of the official legal publications of the state, 22 including but not limited to the Iowa Acts, Iowa Code, Code 23 Supplement, Iowa administrative bulletin, Iowa administrative 24 code, and Iowa court rules as provided in chapter 2B . The 25 legislative services agency shall do all of the following: 26 Sec. 19. Section 2A.5, subsection 2, paragraph b, Code 2014, 27 is amended by striking the paragraph. 28 Sec. 20. Section 2A.5, Code 2014, is amended by adding the 29 following new subsection: 30 NEW SUBSECTION . 2A. The legislative services agency shall 31 publish annually an electronic or printed version of the roster 32 of state officials. The roster of state officials shall 33 include a correct list of state officers and deputies; members 34 of boards and commissions; justices of the supreme court, 35 -7- LSB 6183HV (2) 85 tm/jp 7/ 19

H.F. 2473 judges of the court of appeals, and judges of the district 1 courts including district associate judges and judicial 2 magistrates; and members of the general assembly. The office 3 of the governor shall cooperate in the preparation of the list. 4 Sec. 21. Section 2B.5, subsection 3, Code 2014, is amended 5 by striking the subsection. 6 Sec. 22. Section 2B.5A, subsection 2, Code 2014, is amended 7 to read as follows: 8 2. In consultation with the administrative rules 9 coordinator, the administrative code editor shall prescribe a 10 uniform style and form required for a person filing a document 11 for publication in the Iowa administrative bulletin or the 12 Iowa administrative code, including but not limited to a 13 rulemaking document. A rulemaking document includes a notice 14 of intended action as provided in section 17A.4 or an adopted 15 rule for filing as provided in section 17A.5 . The rulemaking 16 document shall correlate each rule to the uniform numbering 17 system established by the administrative code editor. The 18 administrative code editor shall provide for the publication of 19 an electronic publication version of the Iowa administrative 20 bulletin and the Iowa administrative code. The administrative 21 code editor shall review all submitted documents for style 22 and form and notify the administrative rules coordinator if a 23 rulemaking document is not in proper style or form, and may 24 return or revise a document which is not in proper style and 25 form. The style and form prescribed shall require that a 26 rulemaking document include a reference to the statute which 27 the rules are intended to implement. 28 Sec. 23. Section 2B.5A, subsection 6, paragraph a, 29 subparagraph (2), subparagraph division (b), Code 2014, is 30 amended to read as follows: 31 (b) A print edition version may include an index. 32 Sec. 24. Section 2B.5B, subsection 2, Code 2014, is amended 33 to read as follows: 34 2. The administrative code editor, upon direction by 35 -8- LSB 6183HV (2) 85 tm/jp 8/ 19

H.F. 2473 the Iowa supreme court and in accordance with the policies 1 of the legislative council pursuant to section 2.42 and the 2 legislative services agency pursuant to section 2A.1 , shall 3 prescribe a uniform style and form required for filing a 4 document for publication in the Iowa court rules. The document 5 shall correlate each rule to the uniform numbering system. The 6 administrative code editor shall provide for the publication 7 of an electronic publication version of the Iowa court rules. 8 The administrative code editor shall review all submitted 9 documents for style and form and notify the Iowa supreme court 10 if a rulemaking document is not in proper style or form, and 11 may return or revise a document which is not in proper style 12 and form. 13 Sec. 25. Section 2B.5B, subsection 3, paragraph b, 14 subparagraph (2), subparagraph division (b), Code 2014, is 15 amended to read as follows: 16 (b) A print version shall may include an index. 17 Sec. 26. Section 2B.6, subsection 2, paragraph b, Code 2014, 18 is amended to read as follows: 19 b. The Iowa Code or Code Supplement, as provided in section 20 2B.12 . 21 Sec. 27. Section 2B.12, Code 2014, is amended to read as 22 follows: 23 2B.12 Iowa Code and Code Supplement . 24 1. The legislative services agency shall control and 25 maintain in a secure electronic repository custodial 26 information used to publish the Iowa Code. 27 2. The legislative services agency shall publish an annual 28 edition of the Iowa Code as soon as possible after the final 29 adjournment of a regular or special session of a general 30 assembly. However, the legislative services agency may publish 31 a new Code Supplement in lieu of the Iowa Code as soon as 32 possible after the final adjournment of a regular session of a 33 general assembly. The legislative services agency may publish 34 a new edition of the Iowa Code or Code Supplement as soon as 35 -9- LSB 6183HV (2) 85 tm/jp 9/ 19

H.F. 2473 possible after the final adjournment of a special session of 1 the general assembly. 2 3. An edition of the Iowa Code or Code Supplement shall 3 contain each Code section in its new or amended form. However, 4 a new section or amendment which does not take effect until 5 after the probable publication date of a succeeding Iowa Code 6 or Code Supplement may be deferred for publication in that 7 succeeding Iowa Code or Code Supplement . The sections shall 8 be inserted in each edition in a logical order as determined 9 by the Iowa Code editor in accordance with the policies of the 10 legislative council. 11 4. Each section of an Iowa Code or Code Supplement shall be 12 indicated by a number printed in boldface type and shall have 13 an appropriate headnote printed in boldface type. 14 5. The Iowa Code shall include all of the following: 15 a. The Declaration of Independence. 16 b. The Articles of Confederation. 17 c. The Constitution of the United States. 18 d. The laws of the United States relating to the 19 authentication of records. 20 e. The Constitution of the State of Iowa, original and 21 codified versions. 22 f. The Act admitting Iowa into the union as a state. 23 g. The arrangement of the Code into distinct units, as 24 established by the legislative services agency, which may 25 include titles, subunits of titles, chapters, subunits of 26 chapters, and sections, and subunits of sections. The distinct 27 units shall be numbered and may include names. 28 h. All of the statutes of Iowa of a general and permanent 29 nature, except as provided in subsection 3 . 30 i. A comprehensive method to search and identify its 31 contents, including the text of the Constitution and statutes 32 of the State of Iowa. 33 (1) An electronic version may include search and retrieval 34 programming, analysis of titles and chapters, and an index and 35 -10- LSB 6183HV (2) 85 tm/jp 10/ 19

H.F. 2473 a summary index. 1 (2) A print version shall include an analysis of titles and 2 chapters, and may include an index and a summary index. 3 6. The Iowa Code may include all of the following: 4 a. A preface. 5 b. A description of citations to statutes. 6 c. Abbreviations to other publications which may be referred 7 to in the Iowa Code. 8 d. Appropriate historical references or source notes. 9 e. An analysis of the Code by titles and chapters. 10 f. Other reference materials as determined by the Iowa 11 Code editor in accordance with any policies of the legislative 12 council. 13 7. A Code Supplement shall include all of the following: 14 a. The text of statutes of Iowa of a general and permanent 15 nature that were enacted during the preceding regular or 16 special session, except as provided in subsection 3 ; an 17 indication of all sections repealed during that session; 18 and any amendments to the Constitution of the State of Iowa 19 approved by the voters since the adjournment of the previous 20 regular session of the general assembly. 21 b. A chapter title and number for each chapter or part of a 22 chapter included. 23 c. A comprehensive method to search and identify its 24 contents, including the text of statutes and the Constitution 25 of the State of Iowa. 26 (1) An electronic version may include search and retrieval 27 programming and an index and a summary index. 28 (2) A print version may include an index and a summary 29 index. 30 8. 7. The Iowa Code or Code Supplement may include 31 appropriate tables showing the disposition of Acts of the 32 general assembly, the corresponding sections from edition to 33 edition of an Iowa Code or Code Supplement , and other reference 34 material as determined by the Iowa Code editor in accordance 35 -11- LSB 6183HV (2) 85 tm/jp 11/ 19

H.F. 2473 with policies of the legislative council. 1 8. In lieu of or in addition to publishing an annual 2 edition of the Iowa Code, the legislative services agency, 3 in accordance with the policies of the legislative council, 4 may publish a supplement to the Iowa Code, as necessary or 5 desirable, in a manner similar to the publication of an annual 6 edition of the Iowa Code. 7 Sec. 28. Section 2B.13, subsection 1, unnumbered paragraph 8 1, Code 2014, is amended to read as follows: 9 The Iowa Code editor in preparing the copy for an edition 10 of the Iowa Code or Code Supplement shall not alter the sense, 11 meaning, or effect of any Act of the general assembly, but may: 12 Sec. 29. Section 2B.13, subsection 1, paragraph f, Code 13 2014, is amended to read as follows: 14 f. Transfer, divide, or combine sections or parts of 15 sections and add or amend revise headnotes to sections and 16 subsections section subunits . Pursuant to section 3.3 , the 17 headnotes are not part of the law. 18 Sec. 30. Section 2B.13, subsection 3, paragraph a, Code 19 2014, is amended to read as follows: 20 a. The Iowa Code editor may, in preparing the copy for 21 an edition of the Iowa Code or Code Supplement , establish 22 standards for and change capitalization, spelling, and 23 punctuation in any provision for purposes of uniformity and 24 consistency in language. 25 Sec. 31. Section 2B.13, subsection 4, paragraph a, Code 26 2014, is amended to read as follows: 27 a. The Iowa Code editor shall seek direction from the senate 28 committee on judiciary and the house committee on judiciary 29 when making Iowa Code or Code Supplement changes. 30 Sec. 32. Section 2B.13, subsection 5, Code 2014, is amended 31 to read as follows: 32 5. The Iowa Code editor may prepare and publish comments 33 deemed necessary for a proper explanation of the manner of 34 printing publishing a section or chapter of the Iowa Code 35 -12- LSB 6183HV (2) 85 tm/jp 12/ 19

H.F. 2473 or Code Supplement . The Iowa Code editor shall maintain a 1 record of all of the corrections made under subsection 1 . The 2 Iowa Code editor shall also maintain a separate record of the 3 changes made under subsection 1 , paragraphs “b” through “h” . 4 The records shall be available to the public. 5 Sec. 33. Section 2B.13, subsection 7, paragraph a, Code 6 2014, is amended to read as follows: 7 a. The effective date of an edition of the Iowa Code or 8 of a supplement to the Iowa Code Supplement or an edition 9 of the Iowa administrative code is its publication date. A 10 publication date is the date the publication is conclusively 11 presumed to be complete, incorporating all revisions or 12 editorial changes. 13 Sec. 34. Section 2B.13, subsection 7, paragraph b, 14 subparagraph (1), Code 2014, is amended to read as follows: 15 (1) For the Iowa Code or a supplement to the Iowa Code 16 Supplement , the publication date is the first day of the next 17 regular session of the general assembly convened pursuant to 18 Article III, section 2, of the Constitution of the State of 19 Iowa. However, the legislative services agency may establish 20 an alternative publication date, which may be the date that 21 the publication is first available to the public accessing the 22 general assembly’s internet site. The legislative services 23 agency shall provide notice of such an alternative publication 24 date on the general assembly’s internet site. 25 Sec. 35. Section 2B.17, subsection 2, paragraph b, Code 26 2014, is amended to read as follows: 27 b. For statutes, the official versions of publications 28 shall be known as the Iowa Acts, the Iowa Code, and the Code 29 Supplement for supplements for the years 1979 through 2011 . 30 Sec. 36. Section 2B.17, subsection 4, paragraph c, Code 31 2014, is amended to read as follows: 32 c. The Iowa Code shall be cited as the Iowa Code. The 33 Code Supplement Supplements to the Iowa Code published for the 34 years 1979 through 2011 shall be cited as the Code Supplement. 35 -13- LSB 6183HV (2) 85 tm/jp 13/ 19

H.F. 2473 Subject to the legislative services agency style manual, the 1 Iowa Code may be cited as the Code of Iowa or Code and the 2 Code Supplement may be cited as the Iowa Code Supplement, with 3 references identifying parts of the publication, including 4 but not limited to title or chapter, section, or subunit of a 5 section. If the citation refers to a past edition of the Iowa 6 Code or Code Supplement, the citation shall identify the year 7 of publication. The legislative services agency style manual 8 shall provide for a citation form for any supplements to the 9 Iowa Code published after the year 2013. 10 Sec. 37. Section 2B.18, subsection 1, Code 2014, is amended 11 to read as follows: 12 1. The Iowa Code editor is the custodian of the official 13 legal publications known as the Iowa Acts, Iowa Code, and Code 14 Supplement for supplements to the Iowa Code for the years 1979 15 through 2011, and for any other supplements to the Iowa Code . 16 The Iowa Code editor may attest to and authenticate any portion 17 of such official legal publication for purposes of admitting 18 a portion of the official legal publication in any court or 19 office of any state, territory, or possession of the United 20 States or in a foreign jurisdiction. 21 Sec. 38. Section 3.1, subsection 1, paragraphs a and b, Code 22 2014, are amended to read as follows: 23 a. Shall refer to the numbers of the sections or chapters 24 of the Code or Code Supplement to be amended or repealed, but 25 it is not necessary to refer to the sections or chapters in the 26 title. 27 b. Shall refer to the session of the general assembly and 28 the sections and chapters of the Acts to be amended if the bill 29 relates to a section or sections of an Act not appearing in the 30 Code or codified in a supplement to the Code . 31 Sec. 39. Section 3.3, Code 2014, is amended to read as 32 follows: 33 3.3 Headnotes and historical references. 34 1. Proper headnotes may be placed at the beginning of a 35 -14- LSB 6183HV (2) 85 tm/jp 14/ 19

H.F. 2473 section of a bill or at the beginning of a Code section , and at 1 the end of a Code section there may be placed a reference to 2 the section number of the Code, or any Iowa Act from which the 3 matter of the Code section was taken or Code section subunit . 4 However, except as provided for the uniform commercial code 5 pursuant to section 554.1107 , headnotes shall not be considered 6 as part of the law as enacted. 7 2. At the end of a Code section there may be placed a 8 reference to the section number of the Code, or any Iowa 9 Act from which the matter of the Code section was taken. 10 Historical references shall not be considered as a part of the 11 law as enacted. 12 EXPLANATION 13 The inclusion of this explanation does not constitute agreement with 14 the explanation’s substance by the members of the general assembly. 15 This bill relates to state and local finances by making 16 appropriations. The bill is organized by divisions. 17 STANDING APPROPRIATIONS AND RELATED MATTERS 18 For the budget process applicable to FY 2015-2016, state 19 agencies are required to submit estimates and other expenditure 20 information as called for by the director of the department of 21 management instead of information required under Code section 22 8.23. 23 The bill reduces the standing appropriation for FY 2014-2015 24 made for expenses of the general assembly under Code section 25 2.12. 26 The bill increases limits in standing appropriations for 27 FY 2014-2015 made for casino wagering tax proceeds allocated 28 for department of cultural affairs operational support grants 29 and community cultural grants and for the enforcement of Code 30 chapter 452D relating to tobacco product manufacturers. The 31 bill eliminates a limit in standing appropriations for FY 32 2014-2015 made for casino wagering tax proceeds allocated for 33 regional tourism marketing. 34 The bill reduces state aid for area education agencies and 35 -15- LSB 6183HV (2) 85 tm/jp 15/ 19

H.F. 2473 the portion of the combined district cost calculated for these 1 agencies for FY 2014-2015 by $13 million. 2 CLAIMS AGAINST THE STATE AND BY THE STATE 3 Payments authorized by the state appeal board are paid 4 under current law from the appropriation or fund of original 5 certification of the claim. The bill provides that if 6 such appropriation or fund has since reverted, then such 7 payment is from the Iowa economic emergency fund and then 8 the general fund of the state if the Iowa economic emergency 9 fund is insufficient. The bill creates a standing unlimited 10 appropriation from the Iowa economic emergency fund to the 11 state appeal board for the payment of such claims. 12 MISCELLANEOUS PROVISIONS 13 This division includes miscellaneous provisions. 14 Code section 8.9, relating to the grants enterprise 15 management office, is amended to expand the information items 16 state agencies are required to submit concerning federal block 17 and categorical grant funding applied for or received and other 18 federal moneys received. In addition, the time period and 19 submission date for an annual report to the fiscal services 20 division of the legislative services agency is revised. 21 CORRECTIVE PROVISIONS 22 The bill contains a corrective provisions division which 23 makes corrections to bills passed during the 2014 regular 24 session. 25 Code section 123.47(1A)(c)(2), as enacted by 2014 Iowa Acts, 26 Senate File 2310, section 1, is amended to replace the word 27 “right” with the word “rite” in this provision relating to the 28 consumption or possession of alcoholic beverages in connection 29 with a religious observance, ceremony, or rite. 30 Code section 422.33(4)(c), as amended and redesignated as a 31 subparagraph by 2014 Iowa Acts, Senate File 2240, section 87, 32 is amended to correct an internal reference to the subparagraph 33 itself, rather than to the larger lettered paragraph, in a 34 provision relating to the calculation of the exemption amount 35 -16- LSB 6183HV (2) 85 tm/jp 16/ 19

H.F. 2473 to the alternative minimum tax for corporations. 1 Code section 508.36(13)(d)(1)(c), as enacted by 2014 Iowa 2 Acts, Senate File 2131, section 9, is amended to correctly 3 refer to “policies or contracts”, instead of “policies of 4 contracts”. The amendment makes the language consistent with 5 the language contained in Code section 508.36(1)(b) that is 6 referenced in the subparagraph division. 7 Code section 508.36(16)(c)(3), as enacted by 2014 Iowa 8 Acts, Senate File 2131, section 9, is amended to correctly 9 refer to “all portions of such memorandum or report” instead 10 of “all portions or such memorandum or report”. This is 11 consistent with similar language contained in Code section 12 508.36(2)(a)(4)(h)(ii), as enacted by 2014 Iowa Acts, Senate 13 File 2131, section 3. 14 Code section 508.37(6)(h)(8), as enacted by 2014 Iowa 15 Acts, Senate File 2131, section 13, is amended to correctly 16 refer to rules rather than regulations of the commissioner of 17 insurance, in this provision relating to the commissioner’s 18 approval of the use of a mortality table adopted by the 19 national association of insurance commissioners to determine 20 nonforfeiture standards for life insurance policies regulated 21 under Code chapter 508. The amendment results in the inclusion 22 of identical language regarding rules in both sections 12 and 23 13 of Senate File 2131. 24 Code section 537.1301(46), as enacted by 2014 Iowa Acts, 25 House File 2324, section 17, is amended to correct a reference 26 to the Code of Federal Regulations relating to the definition 27 of “threshold amount”. 28 2014 Iowa Acts, Senate File 2257, section 15, is amended to 29 correct a reference to the 2014 Iowa Code in a bill section 30 that repeals several Code sections relating to the college 31 student aid commission. 32 2014 Iowa Acts, House File 2423, section 159, which attempts 33 to correct an internal reference to Code section 161A.44, is 34 repealed. Section 34 of the introduced version of House File 35 -17- LSB 6183HV (2) 85 tm/jp 17/ 19

H.F. 2473 2423, which renumbered Code section 161A.44, was stricken by 1 an amendment sponsored by the house committee on judiciary. 2 Section 159 is therefore unnecessary. 3 GENERAL ASSEMBLY PUBLICATIONS PROVISIONS 4 The 2014 Iowa Code, the latest edition of the Iowa Code, 5 was published after the adjournment of the general assembly’s 6 2013 regular session in its entirety. This new electronic-only 7 publication replaces the Code Supplement edition, which 8 heretofore was published and printed between sessions of 9 the same general assembly and included only new or amended 10 sections of the Iowa Code. Copies of the official form of 11 the publication are presented on CD-ROM and on the general 12 assembly’s internet site. 13 Provisions of the bill recognize this new protocol for 14 publication of the Iowa Code every year in its entirety and 15 for citations to the annual publication of the Iowa Code in 16 bills and elsewhere. The bill preserves the authority of the 17 legislative services agency, in accordance with policies of the 18 legislative council, to publish supplements to the Iowa Code, 19 as necessary or desirable, and to provide for citations to such 20 supplements. 21 Current law, in Code sections 2B.13 and 3.3, authorizes the 22 placement of headnotes only at the beginning of a Code section 23 or subsection and provides that such headnotes shall not be 24 considered part of the law. Past and current legislative 25 drafting practice, however, provides for placement of headnotes 26 at the beginning of lettered paragraphs and other Code section 27 subunits. The bill amends the current law to provide clear 28 authority for the general assembly to include and the Iowa Code 29 editor to add or revise headnotes to Code section subunits. 30 The bill makes corrective changes regarding the publication 31 duties of the legislative services agency by correctly placing 32 the duty to publish the roster of state officials with the 33 legislative services agency rather than with the administrative 34 code editor; by referring to electronic documents of official 35 -18- LSB 6183HV (2) 85 tm/jp 18/ 19