reglab/housing_qa huggingface dataset:
IA Code § 96.27 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.27 - Approval of attorney general.

96.27 Approval of attorney general.   An agreement made for the purchase or other acquisition of the premises mentioned in section 96.25 with funds granted or credited to this state for such purpose under the Social Security Act or the Wagner-Peyser Act shall be subject to the approval of the attorney general of the state of Iowa as to form and as to title thereto.  [C62, 66, 71, 73, 75, 77, 79, 81, §96.27]  2012 Acts, ch 1023, §15  Referred to in §96.26, 96.28
IA Code § 96.28 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.28 - Deposit of funds.

96.28 Deposit of funds.   All moneys received from the United States for the payments authorized by sections 96.25 to 96.27 for lands and buildings shall be deposited in the employment security administration fund in the state treasury and are appropriated therefrom for the purposes of this chapter.  [C62, 66, 71, 73, 75, 77, 79, 81, §96.28]  Referred to in §96.26
IA Code § 96.30 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.30 - Inclusion of wages paid prior to January 1, 1978, for newly covered employers.

96.30 Inclusion of wages paid prior to January 1, 1978, for newly covered employers. Repealed by 92 Acts, ch 1045, §5.
IA Code § 96.31 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.31 - Tax for benefits.

96.31 Tax for benefits.   Political subdivisions may levy a tax outside their general fund levy limits to pay the cost of unemployment benefits. For school districts the cost of unemployment benefits shall be included in the district management levy pursuant to section 298.4.  [C79, 81, §96.31]  83 Acts, ch 123, §50, 209; 89 Acts, ch 135, §51  Referred to in §298.4
IA Code § 96.32 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.32 - Fraud and overpayment personnel.

96.32 Fraud and overpayment personnel.   It is the declared intent of the general assembly of the state of Iowa that the department shall employ employees as full-time claims specialists in the fraud and overpayment section of the job insurance bureau of the department to the extent that federal funds are available to the department for the employment of such full-time personnel.  [C79, 81, §96.32]  96 Acts, ch 1186, §23
IA Code § 96.35 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.35 - Status report.

96.35 Status report.   The department shall annually submit a status report on the unemployment compensation trust fund to the general assembly.  [C79, 81, §96.35]  96 Acts, ch 1186, §23
IA Code § 96.36 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.36 - Franchisor-franchisee relationship.

96.36 Franchisor-franchisee relationship.   1. For purposes of this section, “franchisee” and “franchisor” mean the same as defined in section 523H.1.   2. For purposes of this chapter, a franchisor shall not be considered to be an employer of a franchisee or of an employee of a franchisee unless any of the following conditions apply:   a. The franchisor has agreed in writing to be considered to be the employer of the franchisee or of the employees of the franchisee.   b. The franchisor has been found by the department to have exercised a type or degree of control over the franchisee or the franchisee’s employees that is not customarily exercised by a franchisor for the purpose of protecting the franchisor’s trademarks and brand.  2019 Acts, ch 21, §4, 6  Section applies to work performed on or after July 1, 2019;  2019 Acts, ch 21, §6  Section not amended; editorial changes applied
IA Code § 96.51 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 96 - EMPLOYMENT SECURITY — UNEMPLOYMENT COMPENSATION|Section 96.51 - Field office operating fund.

96.51 Field office operating fund.   A field office operating fund is created in the state treasury under the control of the department of workforce development. The fund is separate and distinct from the unemployment compensation fund. All moneys properly credited to and deposited in the fund are annually appropriated to the department of workforce development to be used for personnel and nonpersonnel costs of operating field offices.  2005 Acts, ch 170, §20
IA Code § 97.52 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97 - OLD-AGE AND SURVIVORS’ INSURANCE SYSTEM|Section 97.52 - Administration agreements.

97.52 Administration agreements.   The Iowa public employees’ retirement system created in section 97B.1 may enter into agreements whereby services performed by the system and its employees under this chapter and chapters 97B and 97C shall be equitably apportioned among the funds provided for the administration of those chapters. The money spent for personnel, rentals, supplies, and equipment used by the system in administering the chapters shall be equitably apportioned and charged against the funds.  [C46, 50, §97.3 – 97.5, 97.23, 97.48; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97.52]  86 Acts, ch 1244, §19; 2003 Acts, ch 145, §167; 2007 Acts, ch 22, §30  Referred to in §97.53, 97B.1A, 97B.42, 97B.43, 97B.56
IA Code § 97.53 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97 - OLD-AGE AND SURVIVORS’ INSURANCE SYSTEM|Section 97.53 - Rule of construction.

97.53 Rule of construction.   As used in sections 97.50 to 97.52, unless clearly indicated by the context to the contrary, all references to employment or service refer to employment or service in Iowa public employment.  [C46, 50, §97.1, 97.2; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97.53]  Referred to in §97B.1A, 97B.42, 97B.43, 97B.56
IA Code § 97A.2 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.2 - Creation of system — purpose — name.

97A.2 Creation of system — purpose — name.   The Iowa department of public safety peace officers’ retirement, accident, and disability system is created. It is the purpose of this chapter to provide certain retirement and other benefits for the peace officers of the Iowa department of public safety named in this chapter, or benefits to their dependents, in amounts and under terms and conditions set forth in this chapter. The system shall be administered under the direction of the board of trustees, and shall transact all of its business, invest all of its funds, and hold all of its cash and security and other property in the name of the Iowa department of public safety peace officers’ retirement, accident, and disability system.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.2]  86 Acts, ch 1245, §244  Referred to in §97A.1
IA Code § 97A.4 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.4 - Service creditable.

97A.4 Service creditable.   1. Service for fewer than six months of a year is not creditable as service. Service of six months or more of a year is equivalent to one year of service, but in no case shall more than one year of service be creditable for all service in one calendar year, nor shall the board of trustees allow credit as service for any period of more than one month duration during which the member was absent without pay.   2. Any member of the system who has been employed continuously prior to the passage of this chapter in the division of state patrol or the division of criminal investigation in the department of public safety, or as a member of the state patrol, or as a peace officer or a member of the uniformed force in any department or division whose functions were transferred to, merged, or consolidated in the department of public safety at the time such department was created, shall receive credit for such service in determining retirement and disability benefits provided for in this chapter. Arson investigators who have contributed to this system prior to July 1, 1978, shall receive credit for such service in determining retirement and disability benefits.   3. The board of trustees shall credit as service for a member of the system a previous period of service for which the member had withdrawn the member’s accumulated contributions, as defined in section 97A.15.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.4]  90 Acts, ch 1240, §1; 92 Acts, ch 1232, §506; 98 Acts, ch 1074, §12; 2005 Acts, ch 35, §31; 2016 Acts, ch 1011, §121  Referred to in §97A.15
IA Code § 97A.6A (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.6A - Optional retirement benefits.

97A.6A Optional retirement benefits.   1. In lieu of the retirement benefits otherwise provided upon service retirement for members of the system and the members’ beneficiaries, members may elect to receive an optional retirement benefit during the member’s lifetime and have the optional retirement benefit, or a designated fraction of the optional retirement benefit, continued and paid to the member’s beneficiary after the member’s death and during the lifetime of the beneficiary.   2. The member shall make the election request in writing to the board of trustees at the time of the member’s service retirement. The election is subject to the approval of the board of trustees. If the member is married, the election of an option under this section requires the written acknowledgment of the member’s spouse.   3. A member’s optional retirement benefits shall be the actuarial equivalent of the amount of the retirement benefits payable to the member and the member’s beneficiaries under the service retirement provisions of this chapter. The actuarial equivalent shall be based on the mortality and interest assumptions set out in section 97A.5.   4. If the member dies without a beneficiary prior to receipt in benefits of an amount equal to the total amount remaining to the member’s credit at the time of separation from service, the election is void.   5. If the member dies with a beneficiary and the beneficiary subsequently dies prior to receipt in retirement benefits by both the member and the beneficiary of an amount equal to the total amount remaining to the member’s credit at the time of separation from service, the election remains valid.   6. For the purpose of this section, “beneficiary” means a spouse, child, or a dependent parent.  90 Acts, ch 1240, §10; 2016 Acts, ch 1011, §121
IA Code § 97A.6B (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.6B - Rollovers of members’ accounts.

97A.6B Rollovers of members’ accounts.   1. As used in this section, unless the context otherwise requires:   a. “Direct rollover” means a payment by the system to the eligible retirement plan specified by the member or the member’s surviving spouse.   b. (1) “Eligible retirement plan” means either of the following that accepts an eligible rollover distribution from a member or a member’s surviving spouse:   (a) An individual retirement account in accordance with section 408(a) of the federal Internal Revenue Code.   (b) An individual retirement annuity in accordance with section 408(b) of the federal Internal Revenue Code.   (2) In addition, an “eligible retirement plan” includes an annuity plan in accordance with section 403(a) of the federal Internal Revenue Code, or a qualified trust in accordance with section 401(a) of the federal Internal Revenue Code, that accepts an eligible rollover distribution from a member.   c. “Eligible rollover distribution” means all or any portion of a member’s account, except that an eligible rollover distribution does not include any of the following:   (1) A distribution that is one of a series of substantially equal periodic payments, which occur annually or more frequently, made for the life or life expectancy of the distributee or the joint lives or joint life expectancies of the distributee and the distributee’s designated beneficiary, or made for a specified period of ten years or more.   (2) A distribution to the extent that the distribution is required pursuant to section 401(a)(9) of the federal Internal Revenue Code.   (3) The portion of any distribution that is not includible in the gross income of the distributee, determined without regard to the exclusion for net unrealized appreciation with respect to employer securities.   (4) A distribution of less than two hundred dollars of taxable income.   2. Effective January 1, 1993, a member or a member’s surviving spouse may elect, at the time and in the manner prescribed in rules adopted by the board of trustees, to have the system pay all or a portion of an eligible rollover distribution directly to an eligible retirement plan, specified by the member or the member’s surviving spouse, in a direct rollover. If a member or a member’s surviving spouse elects a partial direct rollover, the amount of funds elected for the partial direct rollover must equal or exceed five hundred dollars.  94 Acts, ch 1183, §9; 2008 Acts, ch 1032, §201
IA Code § 97A.7 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.7 - Management of funds.

97A.7 Management of funds.   1. The board of trustees shall be the trustees of the retirement fund created by this chapter as provided in section 97A.8 and shall have full power to invest and reinvest funds subject to the terms, conditions, limitations, and restrictions imposed by subsection 2 and chapters 12F, 12H, and 12J and subject to like terms, conditions, limitations, and restrictions said trustees shall have full power to hold, purchase, sell, assign, transfer, or dispose of any of the securities and investments of the retirement fund which have been invested, as well as of the proceeds of said investments and any moneys belonging to the retirement fund. The board of trustees may authorize the treasurer of state to exercise any of the duties of this section. When so authorized the treasurer of state shall report any transactions to the board of trustees at its next monthly meeting.   2. The retirement fund created by this chapter may be invested in any investments authorized for the Iowa public employees’ retirement system in section 97B.7A.   3. The treasurer of state shall be the custodian of the retirement fund. All payments from the retirement fund shall be made by the treasurer only upon vouchers signed by two persons designated by the board of trustees. A duly attested copy of the resolution of the board of trustees designating such persons and bearing on its face specimen signatures of such persons shall be filed with the treasurer of state as the treasurer’s authority for making payments on such vouchers. No voucher shall be drawn unless it shall previously have been allowed by resolution of the board of trustees.   4. A member of the board of trustees or an employee of the department of public safety shall not have a direct interest in the gains or profits of any investment made by the board of trustees. A trustee shall not receive any pay or emolument for the trustee’s services. A trustee or employee of the department of public safety shall not directly or indirectly use the assets of the system except to make current and necessary payments as authorized by the board of trustees, nor shall a trustee or employee of the department of public safety become an endorser or surety or become in any manner an obligor for moneys loaned by or borrowed from the board of trustees.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.7]  86 Acts, ch 1245, §248; 96 Acts, ch 1187, §92; 97 Acts, ch 23, §9; 2001 Acts, ch 68, §6, 24; 2003 Acts, ch 145, §169; 2007 Acts, ch 39, §9; 2008 Acts, ch 1171, §10; 2011 Acts, ch 82, §9; 2017 Acts, ch 29, §35  Referred to in §97A.5
IA Code § 97A.9 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.9 - Military service exceptions.

97A.9 Military service exceptions.   A member who is absent from duty as a peace officer while serving in the armed services of the United States or its allies and is discharged or separated from service in the armed forces under honorable conditions shall have the period of absence while serving in the armed services on other than a voluntary basis and one period of absence, not in excess of four years, while serving in the armed forces on a voluntary basis, included as part of the member’s period of service in the department. The member is not required to continue the contributions required of the member under section 97A.8, during the period of military service, if the member, within one year after the member has been discharged or separated under honorable conditions from military service returns, and resumes the member’s duties in the department, and if the member is declared physically capable to resume those duties upon examination by the medical board.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.9]  88 Acts, ch 1242, §7
IA Code § 97A.10 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.10 - Purchase of eligible service credit.

97A.10 Purchase of eligible service credit.   1. For purposes of this section:   a. (1) “Eligible qualified service” means service as a member of a city fire retirement system or police retirement system operating under chapter 411 prior to January 1, 1992, for which service was not eligible to be transferred to this system pursuant to section 97A.17.   (2) “Eligible qualified service” under this paragraph “a” does not include service if the receipt of credit for such service would result in the member receiving a retirement benefit under more than one retirement plan for the same period of service.   b. “Permissive service credit” means credit that will be recognized by the retirement system for purposes of calculating a member’s benefit, for which the member did not previously receive service credit in the retirement system, and for which the member voluntarily contributes to the retirement system the amount required by the retirement system, not in excess of the amount necessary to fund the benefit attributable to such service.   2. An active member of the system may make contributions to the system to purchase up to the maximum amount of permissive service credit for eligible qualified service as determined by the system, pursuant to Internal Revenue Code section 415(n) and the requirements of this section. A member seeking to purchase permissive service credit pursuant to this section shall file a written application along with appropriate documentation with the department by July 1, 2011.   3. A member making contributions for a purchase of permissive service credit for eligible qualified service under this section shall make contributions in an amount equal to the actuarial cost of the permissive service credit purchase, less an amount equal to the member’s contributions under chapter 411 for the period of eligible qualified service together with interest at a rate determined by the board of trustees. For purposes of this subsection, the actuarial cost of the permissive service credit purchase is an amount determined by the system in accordance with actuarial tables, as reported to the system by the system’s actuary, which reflects the actuarial cost necessary to fund an increased retirement allowance resulting from the purchase of permissive service credit.  2006 Acts, ch 1028, §1; 2008 Acts, ch 1032, §201; 2010 Acts, ch 1167, §10, 11
IA Code § 97A.10A (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.10A - Purchase of service credit for military service.

97A.10A Purchase of service credit for military service.   1. An active member of the system who has been a member of the retirement system five or more years may elect to purchase up to five years of service credit for military service, other than military service required to be recognized under Internal Revenue Code §414(u) or under the federal Uniformed Services Employment and Reemployment Rights Act, that will be recognized by the retirement system for purposes of calculating a member’s benefit, pursuant to Internal Revenue Code §415(n) and the requirements of this section.   2. a. A member seeking to purchase service credit pursuant to this section shall file a written application with the system requesting an actuarial determination of the cost of a purchase of service credit. Upon receipt of the cost estimate for the purchase of service from the system, the member may make contributions to the system in an amount equal to the actuarial cost of the service credit purchase.   b. For purposes of this subsection, the actuarial cost of the service credit purchase is an amount determined by the system in accordance with actuarial tables, as reported to the system by the system’s actuary, which reflects the actuarial cost necessary to fund an increased retirement allowance resulting from the purchase of service credit.   3. The system shall ensure that the member, in exercising an option provided in this section, does not exceed the amount of annual additions to a member’s account permitted pursuant to §415 of the Internal Revenue Code.   4. The board of trustees shall adopt rules providing for the implementation and administration of this section.  2010 Acts, ch 1171, §2
IA Code § 97A.11 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.11 - Contributions by the state.

97A.11 Contributions by the state.   On or before the first day of January in each year, the board of trustees shall certify to the director of the department of administrative services the amounts which will become due and payable during the fiscal year next following to the retirement fund. The amounts so certified shall be paid by the director of the department of administrative services out of the funds appropriated for the Iowa department of public safety, to the treasurer of state, the same to be credited to the system for the ensuing fiscal year.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.11]  2003 Acts, ch 145, §286; 2008 Acts, ch 1171, §12; 2010 Acts, ch 1167, §12
IA Code § 97A.11A (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97A - PUBLIC SAFETY PEACE OFFICERS’ RETIREMENT, ACCIDENT, AND DISABILITY SYSTEM|Section 97A.11A - Supplemental state appropriation.

97A.11A Supplemental state appropriation.   1. Beginning with the fiscal year commencing July 1, 2013, and ending June 30 of the fiscal year during which the board determines that the system’s funded ratio of assets to liabilities is at least eighty-five percent, there is appropriated from the general fund of the state for each fiscal year to the retirement fund described in section 97A.8, an amount equal to five million dollars.   2. Moneys appropriated by the state pursuant to this section shall not be used to reduce the normal rate of contribution by the state below seventeen percent.  2010 Acts, ch 1167, §13; 2012 Acts, ch 1138, §3