SF 303 – Veterans Omnibus/Home Base Iowa (by W&M)
SF 2321 – Response and reporting requirements for sexual abuse allegations
SF 2352 – Disabled veterans homestead credit/100 percent service-connected (by W&M)
SF 303 originally was a Ways & Means bill. It exempts retirement pay of an Iowa resident from federal military service in the armed forces, the military reserve or National Guard, from the state individual income tax, retroactive to the current tax year. It passed the Senate unanimously January 27. The bill was substantially enhanced by House and Senate amendments and became the omnibus Veterans Affairs legislation, including Home Base Iowa initiatives.
Highlights of the bill:
•Exempts federal military retirement pay from state individual income taxes, exempts state individual income taxes from military survivor benefits and specifies that military survivor benefits are not to be included when calculating state income tax filing thresholds (effective upon enactment and retroactive to the tax year beginning January 1, 2014).
•Clarifies that war veteran properties, such as Veterans of Foreign Wars halls, will not lose their tax-exempt status if they rent their facilities for $250 or less and proceeds are used for the purposes of the veterans organization.
•Eliminates the initial fee charged for issuance of motor vehicle license plates associated with military service, and maintains transfer of the annual $5 validation fees to the Veterans License Fee Fund, for use by the Iowa Commission of Veterans Affairs.
•Allows private employers to grant a preference in hiring and promotion to veterans, and to spouses of disabled veterans and service members who died while serving on active duty during a time of military conflict or who died because of such service. As long as the employers comply with federal laws and regulations, granting preferences within these guidelines is not a violation of state law or local ordinances regarding equal employment opportunity.
•Requires Regent universities, private colleges and community colleges to report annually regarding the award of educational credits to veterans for military education and training, and to encourage granting such credits. The initial report to the Legislature and Governor is due December 15, 2015.
•Provides a clear pathway to jobs by matching military occupational training to many of Iowa’s professional and occupational licensure requirements, and studying the feasibility of expedited licensing, certification or registration of military spouses if they have an occupational or professional license from another state.
•Strengthens, streamlines and clarifies provisions applicable to the county commissions of veterans affairs, based on recommendations by stakeholders.
•Expands eligibility and financing options for the Military Home Ownership Assistance program administered by the Iowa Finance Authority (IFA) by: including service members who served during the Persian Gulf Conflict; allowing an eligible veteran to use financing by a participating lender in any of IFA’s first mortgage programs or any lender approved by IFA, if it determines that such financing would be economically feasible and financially advantageous for the veteran; and adds a hardship clause applicable to the surviving spouse if all eligibility requirements other than military service are met for this and other IFA loan and grant programs.
•Allows cities and counties to administer a civil service examination specifically for recently discharged military service members. If a veteran has been honorably discharged between 45 days before and 60 days after the examination is administered, the civil service commission may allow the veteran to take the examination up to 90 days following the date the original examination was administered and, if appropriate, will add the veteran’s name to the list. [4/25: 48-0 (Johnson, Segebart absent)]
SF 2321 relates to jurisdiction over certain offenses committed by members of the state military forces, and establishes notification and reporting requirements. It creates an offense of interference under the Iowa Code of Military Justice and provides that military personnel who commit such offenses will be punished as directed by a court martial. A military person commits such an offense if they interfere with or take reprisal against any member of the state military forces who intends to make or who has made a report to civilian law enforcement of certain crimes, where the accused and the victim are subject to the Code at the time of the offense. A military person also commits such an offense if they fail to cooperate with or obstruct a civilian criminal investigation based upon such a report. A commander who is made aware of an allegation must notify local civilian law enforcement authorities without delay. The commander must provide the person making the allegation with written notice of their right to notify local civilian law enforcement authorities independently. The written notice must include contact information for an appropriate civilian law enforcement authority. The commander’s obligation to notify does not apply to an allegation that is a restricted report, as defined in federal military regulations, or to an allegation of sexual abuse that is an unrestricted report. The commander’s written notification must inform the person making an allegation that if they consent to making an unrestricted report, they are also consenting to the commander notifying an appropriate civilian law enforcement authority so that it may initiate an investigation or collect evidence. The commander’s written notification must also inform the person making the allegation that if they consent to making an unrestricted report, they are not required to speak with civilian law enforcement investigators or otherwise participate in an investigation by a civilian law enforcement authority. Victims retain the right to notify local civilian law enforcement authorities independently. For those offenses subject to both civilian and military jurisdiction, civilian jurisdiction will not be declined solely on that basis.
The Adjutant General must report annually to the Governor, as well as chairpersons and ranking members of the Senate and House Veterans Affairs committees, on the number of such offenses by categories reported to civilian law enforcement authorities in the prior year. The report is due January 15. [3/10: 47-0 (Ernst, Greiner, Houser absent)]
SF 2352, by Ways & Means, expands the disabled veterans property tax credit. Currently, the credit is only available to those who receive special adaptive housing because of a service-connected disability and have an income of $35,000 or less. The bill expands eligibility for the property tax exemption to all homeowners with a 100-percent service-connected disability rating. The surviving spouse or dependent child of a veteran who was killed in action or dies because of a service-connected injury is also eligible for the credit, as long as the individual continues to receive Dependency Indemnity Compensation benefits because of the death of the veteran. [4/15: 50-0]