Bill Text: IA HF772 | 2019-2020 | 88th General Assembly | Enrolled

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Bill Title: A bill for an act creating an empower rural Iowa Act to provide incentives for broadband and workforce housing, and including effective date and applicability provisions. (Formerly HSB 204.) Effective 7-1-19, with exception of Division III effective 5-20-19.

Spectrum: Committee Bill

Status: (Passed) 2019-05-20 - Signed by Governor. H.J. 1084. [HF772 Detail]

Download: Iowa-2019-HF772-Enrolled.html

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House File 772 - Enrolled
House File 772
AN ACT
CREATING AN EMPOWER RURAL IOWA ACT TO PROVIDE INCENTIVES FOR
BROADBAND AND WORKFORCE HOUSING, AND INCLUDING EFFECTIVE
DATE AND APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
TITLE OF ACT
Section 1. TITLE OF ACT. This Act shall be known and may be
cited as the “Empower Rural Iowa Act”.
DIVISION II
BROADBAND
Sec. 2. Section 8B.1, Code 2019, is amended by adding the
following new subsection:
NEW SUBSECTION . 4A. “Facilitate” means a communication
service provider’s ability to provide broadband service at
or above the download and upload speeds specified in the
definition of targeted service area in this section to a home,
farm, school, or business within a commercially reasonable
time and at a commercially reasonable price upon request by a
consumer.
Sec. 3. Section 8B.1, subsection 12, Code 2019, is amended
to read as follows:
12. “Targeted service area” means a United States census
bureau census block located in this state, including any crop
operation located within the census block, within which no
communications service provider offers or facilitates broadband

House File 772, p. 2
service at or above twenty-five megabits per second of download
speed and three megabits per second of upload speed as of
July 1, 2015 the download and upload speeds identified by the
federal communications commission pursuant to section 706 of
the federal Telecommunications Act of 1996, as amended .
Sec. 4. Section 8B.1, Code 2019, is amended by adding the
following new subsection:
NEW SUBSECTION . 12A. “Underserved area” means any portion
of a targeted service area within which no communications
service provider offers or facilitates broadband service
meeting the download and upload speeds specified in the
definition of targeted service area in this section.
Sec. 5. Section 8B.10, subsection 1, Code 2019, is amended
to read as follows:
1. The determination of whether a communications service
provider offers or facilitates broadband service meeting the
download or and upload speeds specified in the definition of
targeted service area in section 8B.1 shall be determined
or ascertained by reference to broadband availability maps
or data sources that are widely accepted for accuracy and
available for public review and comment and that are identified
by the office by rule. The office shall periodically make
renewed determinations of whether a communications service
provider offers or facilitates broadband service at or above
the download and upload speeds specified in the definition of
targeted service area in section 8B.1, which shall, to the
extent updated maps and data sources are available at the time,
include making such determinations prior to each round of grant
applications solicited by the office pursuant to section 8B.11.
Sec. 6. Section 8B.11, subsection 1, Code 2019, is amended
to read as follows:
1. The office shall administer a broadband grant program
designed to award reduce or eliminate unserved and underserved
areas in the state, leveraging federal funds and public and
private partnerships where possible, by awarding grants to
communications service providers that reduce or eliminate
targeted service areas by installing broadband infrastructure
that facilitates broadband service in targeted service areas
at or above the download and upload speeds specified in

House File 772, p. 3
the definition of targeted service area in section 8B.1, in
accordance with this section.
Sec. 7. Section 8B.11, subsection 2, paragraph c, Code 2019,
is amended to read as follows:
c. Notwithstanding section 8.33 , moneys in the fund
that remain unencumbered or unobligated at the close of the
fiscal year shall not revert but shall remain available for
expenditure for the purposes designated until the close of
the succeeding fiscal year three years following the last
day of the fiscal year in which the funds were originally
appropriated .
Sec. 8. Section 8B.11, subsection 3, Code 2019, is amended
to read as follows:
3. Communications service providers may apply to the office
for a grant pursuant to this section for the installation of
broadband infrastructure that facilitates broadband service
at or above twenty-five megabits per second of download speed
and three megabits per second of upload speed in targeted
service areas at or above the download and upload speeds
specified in the definition of targeted service area in
section 8B.1 . The office may, by rule, increase the minimum
download and upload speeds for grant eligibility pursuant to
this section. The office shall include representatives from
schools, communities, agriculture, industry, and other areas
as appropriate to review and recommend grant awards. The
office shall conduct an open application review process and
include that includes the opportunity for the public to submit
factual information as part of a validation process to address
claims that a targeted service area is currently served with
broadband service at or above the download and upload speeds
specified in the definition of targeted service area in section
8B.1. Upon completion of the validation process, the office
may modify a proposed targeted service area to account for
information received during the validation process. The office
shall make available a public internet site for identifying all
publicly available information contained in the applications,
the members of the review committee, a summary of the review
committee’s recommended results, and any results of performance
testing conducted after the project is completed .

House File 772, p. 4
Sec. 9. Section 8B.11, subsection 4, Code 2019, is amended
to read as follows:
4. a. The office shall award grants on a competitive
basis for the installation of broadband infrastructure that
facilitates broadband service in targeted service areas at
or above the download and upload speeds specified in the
definition of targeted service area in section 8B.1, after
considering the following:
(1) The relative need for broadband infrastructure in the
area and the existing broadband service speeds , including
whether the project serves a rural area or areas .
(2) The applicant’s total proposed budget for the project,
including the amount or percentage of local or federal matching
funds, if any, any funding obligations shared between public
and private entities, and the percentage of funding provided
directly from the applicant.
(3) The relative download and upload speeds of proposed
projects for all applicants.
(4) The specific product attributes resulting from the
proposed project, including technologies that provide higher
qualities of service, such as service levels, latency, and
other service attributes as determined by the office.
(2) (5) The percentage of the homes, farms, schools, and
businesses in the targeted service area that will be provided
access to broadband service.
(3) (6) The geographic diversity of the project areas of
all the applicants.
(4) (7) The economic impact of the project to the area.
(5) The applicant’s total proposed budget for the project,
including the amount or percentage of local match, if any.
(6) (8) Other factors the office deems relevant.
b. In considering the factors listed in paragraph “a”
for awarding grants pursuant to this section, the office
shall afford the greatest weight to the factors described in
paragraph “a” , subparagraphs (1) through (3).
b. c. Except as otherwise provided in this section , the
office shall not evaluate applications based on the office’s
knowledge of the applicant except for the information provided
in obtained by the office during the application process or

House File 772, p. 5
period for public comment .
Sec. 10. Section 8B.11, subsections 7 and 8, Code 2019, are
amended to read as follows:
7. The office shall not award a grant pursuant to this
section on or after July 1, 2020 2025 .
8. The office shall may adopt rules pursuant to chapter 17A
interpreting this chapter or necessary for administering this
chapter , including but not limited to rules relating to the
broadband grant program process, management, and measurements
as deemed necessary by the office.
Sec. 11. Section 8B.11, Code 2019, is amended by adding the
following new subsection:
NEW SUBSECTION . 9. The office shall adopt rules
establishing procedures to allow aggrieved applicants an
opportunity to challenge the office’s award of grants under
this section.
Sec. 12. Section 427.1, subsection 40, paragraphs a and b,
Code 2019, are amended to read as follows:
a. The owner of broadband infrastructure shall be entitled
to an exemption from taxation to the extent provided in this
subsection for assessment years beginning before January 1,
2022 2027 . For the purposes of Unless the context otherwise
requires, the words and phrases used in this subsection ,
“broadband infrastructure” and “targeted service area” mean the
same as shall have the same meaning as the words and phrases
used in chapter 8B, including but not limited to the words and
phrases defined in section 8B.1 .
b. The exemption shall apply to the installation of
broadband infrastructure that facilitates broadband service
at or above twenty-five megabits per second of download speed
and three megabits per second of upload speed the download
and upload speeds specified in the definition of targeted
service area in section 8B.1 commenced and completed on or
after July 1, 2015, and before July 1, 2020 2025 , in a targeted
service area, and used to deliver internet services to the
public. A person claiming an exemption under this subsection
shall certify to the local assessor prior to commencement of
the installation that the broadband installation of broadband
infrastructure will take place facilitate broadband service

House File 772, p. 6
at or above the download and upload speeds specified in the
definition of targeted service area in section 8B.1 within a
targeted service area and shall specify the current number of
homes, farms, schools, and businesses in the targeted service
area that were offered broadband service and the download and
upload speeds available prior to the broadband infrastructure
installation for which the exemption is claimed and the number
of homes, farms, schools, and businesses in the targeted
service area that will be offered broadband service and the
download and upload speeds that will be available as a result
of installation of the broadband infrastructure for which the
exemption is claimed.
Sec. 13. Section 427.1, subsection 40, paragraph f,
subparagraph (1), subparagraph division (d), Code 2019, is
amended to read as follows:
(d) Certification from the office of the chief information
officer pursuant to section 8B.10 that the installation is
being performed or was completed will facilitate broadband
service at or above the download and upload speeds specified
in the definition of targeted service area in section 8B.1 in
a targeted service area. Certification from the office of
the chief information officer that broadband infrastructure
installed in a targeted service area facilitates broadband
service at or above twenty-five megabits per second of download
speed and three megabits per second of upload speed.
Sec. 14. Section 427.1, subsection 40, paragraph i, Code
2019, is amended to read as follows:
i. This subsection is repealed July 1, 2024 2030 .
DIVISION III
WORKFORCE HOUSING TAX INCENTIVE PROGRAM
Sec. 15. Section 15.119, subsection 2, paragraph g, Code
2019, is amended to read as follows:
g. The workforce housing tax incentives program administered
pursuant to sections 15.351 through 15.356 . In allocating
tax credits pursuant to this subsection , the authority shall
not allocate more than twenty twenty-five million dollars for
purposes of this paragraph. Of the moneys allocated under
this paragraph, five ten million dollars shall be reserved for
allocation to qualified housing projects in small cities, as

House File 772, p. 7
defined in section 15.352 , that are registered on or after July
1, 2017.
Sec. 16. Section 15.119, Code 2019, is amended by adding the
following new subsection:
NEW SUBSECTION . 5. Notwithstanding subsection 1, and
in addition to amounts allocated pursuant to subsection 2,
paragraph “g” , the authority shall allocate ten million dollars
to the workforce housing tax incentives program administered
pursuant to sections 15.351 through 15.356, for qualified
housing projects located in a county that has been declared
a major disaster by the president of the United States on
or after March 12, 2019, and that is also a county in which
individuals are eligible for federal individual assistance.
In allocating tax credits pursuant to this subsection for the
period beginning July 1, 2019, and ending June 30, 2024, the
authority shall not allocate more than ten million dollars for
purposes of this subsection. This subsection is repealed July
1, 2024.
Sec. 17. Section 15.352, subsection 10, Code 2019, is
amended to read as follows:
10. “Small city” means any city or township located in this
state, except those located wholly within one or more of the
eleven most populous counties in the state, as determined by
the most recent federal decennial census population estimates
issued by the United States bureau of census . For the purposes
of this part, a small city that is located in more than one
county shall be considered to be located in the county having
the greatest taxable base within the small city.
Sec. 18. Section 15.353, subsection 2, Code 2019, is amended
by adding the following new paragraph:
NEW PARAGRAPH . f. For a housing project located in any
county that has been declared a major disaster by the president
of the United States on or after March 12, 2019, and that is
also a county in which individuals are eligible for federal
individual assistance, development at a greenfield site.
Sec. 19. Section 15.354, subsection 1, paragraph a, Code
2019, is amended to read as follows:
a. A housing business seeking workforce housing tax
incentives provided in section 15.355 shall make application to

House File 772, p. 8
the authority in the manner prescribed by the authority. The
authority may accept applications on a continuous basis during
one or more annual application periods to be determined by the
authority by rule .
Sec. 20. Section 15.354, subsection 1, Code 2019, is amended
by adding the following new paragraph:
NEW PARAGRAPH . c. In addition to complying with all
applicable requirements in paragraph “b” , a housing business
that chooses to be considered as an applicant for tax credits
reserved pursuant to section 15.119, subsection 5, shall also
submit a certification that the applicant’s housing project is
located in a county that has been declared a major disaster by
the president of the United States on or after March 12, 2019,
and is also a county in which individuals are eligible for
federal individual assistance. The housing business must also
submit documentation that provides evidence that the qualified
housing project is needed due to impact of the disaster that is
the subject of the presidential major disaster declaration.
Sec. 21. Section 15.354, subsection 2, Code 2019, is amended
to read as follows:
2. Registration. Application review —— tax incentive award.
a. All completed applications shall be reviewed and scored
on a competitive basis by the authority pursuant to rules
adopted by the authority.
a. b. Upon review of the application, the authority
may register the housing project under the program. If the
authority registers the housing project, the authority shall
make a preliminary determination as to the amount of tax
incentives for which the housing project qualifies and scoring
of all applications received during an application period, the
authority may make a tax incentive award to a housing project,
which tax incentive award shall represent the maximum amount of
tax incentives the housing project may qualify for under the
program . In determining a tax incentive award, the authority
shall not use an amount of project costs that exceeds the
amount included in the application of the housing business.
Tax incentive awards shall be approved by the director of the
authority.
b. c. After registering the housing project making a

House File 772, p. 9
tax incentive award , the authority shall notify the housing
business of successful registration under the program its tax
incentive award . The notification shall include the amount
of tax incentives under section 15.355 for which the housing
business has received preliminary approval an award and a
statement that the amount is a preliminary determination only
housing business has no right to receive a tax incentive
certificate or claim a tax incentive until all requirements
of the program, including all requirements imposed by the
agreement entered into pursuant to subsection 3, are satisfied .
The amount of tax credits included on a tax credit certificate
issued pursuant to this section , or a claim for refund of sales
and use taxes, shall be contingent upon completion of the all
requirements in subsection 3 .
d. An applicant that does not receive a tax incentive award
during an application period may make additional applications
during subsequent application periods. Such applicant shall be
required to submit a new application and shall be competitively
reviewed and scored in the same manner as other applicants in
that application period.
Sec. 22. Section 15.354, subsection 3, paragraphs a and e,
Code 2019, are amended to read as follows:
a. Upon successful registration of
receipt of a tax
incentive award by the housing project, the housing business
shall enter into an agreement with the authority for the
successful completion of all requirements of the program. The
agreement shall identify the tax incentive award amount, the
tax incentive award date, the project completion deadline, and
the total costs of the housing project.
e. (1) Upon review of the examination and verification
of the amount of the qualifying new investment, the authority
may notify the housing business of the amount that the housing
business may claim as a refund of the sales and use tax under
section 15.355, subsection 2, and may issue a tax credit
certificate to the housing business stating the amount of
workforce housing investment tax credits under section 15.355 ,
subsection 3, the eligible housing business may claim. The
sum of the amount that the housing business may claim as a
refund of the sales and use tax and the amount of the tax credit

House File 772, p. 10
certificate shall not exceed the amount of the tax incentive
award.
(2) If upon review of the examination in subparagraph
(1) the authority determines that a housing project has
incurred project costs in excess of the amount submitted in the
application made pursuant to subsection 1 and identified in the
agreement , the authority shall do one of the following:
(a) If the project costs do not cause the housing project’s
average dwelling unit cost to exceed the applicable maximum
amount authorized in section 15.353, subsection 3 , the
authority may consider the agreement fulfilled and may issue a
tax credit certificate.
(b) If the project costs cause the housing project’s
average dwelling unit cost to exceed the applicable maximum
amount authorized in section 15.353, subsection 3 , but does not
cause the average dwelling unit cost to exceed one hundred ten
percent of such applicable maximum amount, the authority may
consider the agreement fulfilled and may issue a tax credit
certificate. In such case, the authority shall reduce the tax
incentive award and the corresponding amount of tax incentives
the eligible housing project may claim under section 15.355,
subsections 2 and 3 , by the same percentage that the housing
project’s average dwelling unit cost exceeds the applicable
maximum amount under section 15.353, subsection 3 , and such
tax incentive reduction shall be reflected on the tax credit
certificate. If the authority issues a certificate pursuant
to this subparagraph division, the department of revenue
shall accept the certificate notwithstanding that the housing
project’s average dwelling unit costs exceeds the maximum
amount specified in section 15.353, subsection 3 .
(c) If the project costs cause the housing project’s
average dwelling unit cost to exceed one hundred ten percent
of the applicable maximum amount authorized in section 15.353,
subsection 3 , the authority shall determine the eligible
housing business to be in default under the agreement , shall
revoke the tax incentive award, and shall not issue a tax
credit certificate. The housing business shall not be allowed
a refund of sales and use tax under section 15.355, subsection
2.

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Sec. 23. Section 15.354, subsection 4, Code 2019, is amended
by striking the subsection and inserting in lieu thereof the
following:
4. Maximum tax incentives amount.
a. (1) For fiscal years beginning on or after July 1, 2019,
the authority shall not award in any fiscal year an amount of
tax incentives for housing projects located in small cities, or
for other housing projects, in excess of the amounts allocated
for each category in section 15.119, subsection 2, paragraph
“g” . This paragraph “a” applies to housing projects awarded tax
incentives pursuant to subsection 2 on or after July 1, 2019,
and to housing projects registered prior to July 1, 2019, under
section 15.354, subsection 2, Code 2019.
(2) Notwithstanding subparagraph (1), and section 15.119,
subsection 2, paragraph “g” , if the sum of the amount of tax
incentives applied for in valid applications submitted in a
given fiscal year beginning on or after July 1, 2019, for
housing projects located in small cities, plus the amount
of tax incentives eligible for issuance to housing projects
located in small cities that were registered prior to July
1, 2019, under section 15.354, subsection 2, Code 2019, does
not exceed the amount reserved for housing projects located
in small cities pursuant to section 15.119, subsection 2,
paragraph “g” , the authority may award the remaining amount of
tax incentives reserved for housing projects located in small
cities to other housing projects during that same fiscal year.
(3) Notwithstanding subparagraph (1), and section 15.119,
subsection 2, paragraph “g” , the authority may award during a
fiscal year an aggregate amount of tax incentives to housing
projects located in small cities that is less than the amount
reserved for allocation to small cities under section 15.119,
subsection 2, paragraph “g” , provided the difference between
the amount of the small city reservation and the aggregate
amount actually awarded to small cities during that fiscal year
is awarded during that same fiscal year to housing projects
registered prior to July 1, 2018.
b. With regard to a housing project registered prior to
July 1, 2019, a tax incentive shall be considered awarded for
purposes of paragraph “a” when the authority enters into an

House File 772, p. 12
agreement with the housing business for that housing project
as provided under section 15.354, subsection 3, Code 2019.
Notwithstanding any provision of law to the contrary, a housing
business shall have no right to enter into an agreement with
the authority for a housing project registered prior to July 1,
2019, until the authority allocates an amount of tax incentives
to the housing project and notifies the housing business
that the authority is prepared to execute the agreement
and make a tax incentive award for the housing project. A
housing business shall have no right to receive a tax credit
certificate or claim a tax incentive for a housing project
registered prior to July 1, 2019, until the housing business
enters into an agreement with the authority.
c. In making tax incentive awards during any fiscal year
in which there are housing projects registered prior to July
1, 2019, which are eligible to receive tax incentives under
the program, the authority shall give priority in making tax
incentive awards to housing projects registered prior to July
1, 2019. The authority shall create and maintain a wait list
of housing projects registered prior to July 1, 2019, and such
housing projects shall be placed on the wait list in the order
the housing projects were registered.
d. The maximum aggregate amount of tax incentives that
may be awarded and issued under section 15.355 to a housing
business for a housing project shall not exceed one million
dollars.
e. If a housing business qualifies for a higher amount
of tax incentives under section 15.355 than is allowed by
the limitation imposed in paragraph “d” , the authority and
the housing business may negotiate an apportionment of the
reduction in tax incentives between the sales tax refund
provided in section 15.355, subsection 2, and the workforce
housing investment tax credits provided in section 15.355,
subsection 3, provided the total aggregate amount of tax
incentives after the apportioned reduction does not exceed the
amount in paragraph “d” .
f. The authority shall issue tax incentives under the
program on a first-come, first-served basis until the maximum
amount of tax incentives allocated under section 15.119,

House File 772, p. 13
subsection 2, paragraph “g” , is reached. The authority shall
maintain a list of housing projects registered prior to July
1, 2019, and of housing projects awarded tax incentives on or
after July 1, 2019, so that if the maximum aggregate amount
of tax incentives is reached in a given fiscal year, such
registered housing projects that were completed but for which
tax incentives were not issued, and such housing projects that
were completed and are awarded tax incentives but for which tax
incentives have not been issued, shall be placed on a wait list
in the order the housing projects were registered or awarded
tax incentives and shall be given priority for receiving tax
incentives in succeeding fiscal years.
Sec. 24. Section 15.354, subsection 5, Code 2019, is amended
to read as follows:
5. Termination and repayment. The failure by a housing
business in completing a housing project to comply with any
requirement of this program or any of the terms and obligations
of an agreement entered into pursuant to this section may
result in the revocation, reduction, termination, or rescission
of the tax incentive award or the approved tax incentives and
may subject the housing business to the repayment or recapture
of tax incentives claimed under section 15.355 . The repayment
or recapture of tax incentives pursuant to this section shall
be accomplished in the same manner as provided in section
15.330, subsection 2 .
Sec. 25. Section 15.354, Code 2019, is amended by adding the
following new subsection:
NEW SUBSECTION . 6. Disaster recovery housing projects.
a. For purposes of this subsection, “disaster recovery
housing project” means a qualified housing project located in a
county that has been declared a major disaster by the president
of the United States on or after March 12, 2019, and that is
also a county in which individuals are eligible for federal
individual assistance.
b. Notwithstanding subsection 1, the authority may accept
applications for disaster recovery housing projects on a
continuous basis.
c. Notwithstanding subsection 2, paragraphs “a” , “b” , and
“d” , upon review of a housing business’s application, the

House File 772, p. 14
authority may make a tax incentive award to a disaster recovery
housing project. The tax incentive award shall represent the
maximum amount of tax incentives that the disaster recovery
housing project may qualify for under the program. In
determining a tax incentive award, the authority shall not use
an amount of project costs that exceeds the amount included in
the application of the housing business. Tax incentive awards
shall be approved by the director of the authority.
d. The authority shall administer tax credit allocations
for disaster recovery housing projects separately from the
general allocation and separately from the allocation reserved
for small cities in section 15.119, subsection 2, paragraph
“g” . The authority shall issue tax incentives under the
program for disaster recovery housing projects on a first-come,
first-served basis until the maximum amount of tax incentives
allocated under section 15.119, subsection 5, is reached. The
authority shall maintain a list of disaster recovery housing
projects awarded tax incentives under the program, so that if
the maximum aggregate amount of tax incentives allocated for
disaster recovery housing projects under the program is reached
in a given fiscal year, such disaster recovery housing projects
that were completed but for which tax incentives were not
issued shall be placed on a wait list in the order the disaster
recovery housing projects were awarded tax incentives pursuant
to paragraph “c” , and shall be given priority for receiving tax
incentives in succeeding fiscal years.
Sec. 26. Section 15.355, subsection 2, Code 2019, is amended
to read as follows:
2. A housing business may claim a refund of the sales and
use taxes paid under chapter 423 that are directly related to
a housing project and specified in the agreement . The refund
available pursuant to this subsection shall be as provided in
section 15.331A , excluding subsection 2 , paragraph “c” , of
that section. For purposes of the program, the term “project
completion” , as used in section 15.331A , shall mean the date on
which the authority notifies the department of revenue that all
applicable requirements of an agreement entered into pursuant
to section 15.354 are satisfied.
Sec. 27. Section 15.355, subsection 3, paragraph a,

House File 772, p. 15
subparagraphs (1) and (2), Code 2019, are amended to read as
follows:
(1) For a housing project not located in a small city, ten
percent of the qualifying new investment of a housing project
specified in the agreement .
(2) For a housing project located in a small city, twenty
percent of the qualifying new investment of a housing project
specified in the agreement .
Sec. 28. Section 15.355, subsection 3, paragraph a, Code
2019, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH . (3) For a housing project located in a
county that has been declared a major disaster by the president
of the United States on or after March 12, 2019, and that is
also a county in which individuals are eligible for federal
individual assistance, twenty percent of the qualifying new
investment of a housing project.
Sec. 29. WORKFORCE HOUSING TAX INCENTIVES PROGRAM —— FISCAL
YEAR 2019-2020. Notwithstanding section 15.119, subsection 2,
paragraph “g”, for the fiscal year beginning July 1, 2019, and
ending June 30, 2020, all moneys allocated pursuant to section
15.119, subsection 2, paragraph “g”, shall be allocated by the
economic development authority to qualified housing projects
in small cities, as defined in section 15.352, that were
registered prior to July 1, 2019. If the sum of the amount of
tax incentives allocated in the fiscal year beginning July 1,
2019, and ending June 30, 2020, for housing projects located in
small cities that were registered prior to July 1, 2019, does
not exceed the moneys that may be allocated pursuant to section
15.119, subsection 2, paragraph “g”, the authority may allocate
the remaining moneys to other qualified housing projects that
were registered prior to July 1, 2019.
Sec. 30. EMERGENCY RULES. The economic development
authority may adopt emergency rules under section 17A.4,
subsection 3, and section 17A.5, subsection 2, paragraph “b”,
to implement the provisions of this division of this Act and
the rules shall be effective immediately upon filing unless
a later date is specified in the rules. Any rules adopted
in accordance with this section shall also be published as a
notice of intended action as provided in section 17A.4.

House File 772, p. 16
Sec. 31. EFFECTIVE DATE. This division of this Act, being
deemed of immediate importance, takes effect upon enactment.
Sec. 32. APPLICABILITY.
1. Except as provided in subsection 2, this division of
this Act applies to housing projects awarded tax incentives by
the authority under the program on or after July 1, 2019, and
housing projects registered by the authority under the program
prior to July 1, 2019, shall be governed by sections 15.352,
15.354, and 15.355, Code 2019.
2. The provision of this division of this Act amending
section 15.354, subsection 4, applies to housing projects
registered by the authority under the program prior to July 1,
2019, and to housing projects awarded tax incentives by the
authority under the program on or after July 1, 2019.
______________________________ ______________________________
LINDA UPMEYER CHARLES SCHNEIDER
Speaker of the House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 772, Eighty-eighth General Assembly.
______________________________
CARMINE BOAL
Chief Clerk of the House
Approved _______________, 2019 ______________________________
KIM REYNOLDS
Governor