reglab/housing_qa huggingface dataset:
IA Code § 97C.5 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.5 - Tax on employees.

97C.5 Tax on employees.   Every employee whose services are covered by an agreement entered into under section 97C.3 shall be required to pay for the period of such coverage into the contribution fund established by section 97C.12, a tax which is hereby imposed with respect to wages received during the calendar year of 1953, equal to such percentum of the wages received by the employee as imposed by Social Security Act, Tit. II, as such Act has been and may from time to time be amended. Such payment shall be considered a condition of employment as a public employee. Taxes deducted from the wages of the employee by the employer and taxes imposed upon the employer shall be forwarded to the state agency for recording and shall be deposited with the treasurer of state to the credit of the contribution fund established by section 97C.12 of this chapter.  [C46, 50, §97.9; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.5]  2012 Acts, ch 1023, §16  Referred to in §97C.4, 97C.6, 97C.9, 97C.12
IA Code § 97C.6 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.6 - Collection of tax.

97C.6 Collection of tax.   The tax imposed by sections 97C.5 and 97C.14 shall be collected by each employer from the employee by deducting the amount of the tax from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such taxes.  [C46, 50, §97.7, 97.9, 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.6]
IA Code § 97C.8 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.8 - Statement to employees.

97C.8 Statement to employees.   The employer shall furnish to all employees a written statement in a form prescribed by the state agency suitable for retention by the employees, showing the wages paid to the employee after January 1, 1953. Each statement shall cover a calendar year, or one, two or three quarters, whether or not within the same calendar year, and shall show the name of the employee, the period covered by the statement, the total amount of wages paid within such period, and the amount of tax imposed by this chapter with respect to such wages. Each statement shall be furnished to the employee not later than thirty days following the period covered by the statement, except that, if the employee leaves the employ of the employer, this final statement shall be furnished within thirty days after the last payment of wages is made to the employee. The employer may, at its option, furnish such a statement to any employee at the time of each payment of wages to the employee during any calendar quarter, in lieu of a statement covering such quarter, and, in such case, the statement may show the date of payment of wages in lieu of the period covered by the statement.  [C46, 50, §97.11; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.8]
IA Code § 97C.9 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.9 - Adjustments or refund.

97C.9 Adjustments or refund.   If more or less than the correct amount of the tax imposed by section 97C.5 is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made in such manner and at such times as the state agency shall prescribe.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.9]
IA Code § 97C.10 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.10 - Tax on employer.

97C.10 Tax on employer.   In addition to all other taxes there is hereby imposed upon each employer as defined in section 97C.2, subsection 2, a tax equal to such percentum of the wages paid by the employer to each employee as imposed by the Social Security Act, Tit. II, as such Act has been and may from time to time be amended. The employer shall pay its tax or contribution from funds available and is directed to pay same from tax money or from any other income available. The political subdivision is hereby authorized and directed to levy in addition to all other taxes a property tax sufficient to meet its obligations under the provisions of this chapter, if such tax levy is necessary because other funds are not available.  [C46, 50, §97.12; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.10]  2012 Acts, ch 1023, §17  Referred to in §97C.12
IA Code § 97C.11 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.11 - Payment — adjustment or refund.

97C.11 Payment — adjustment or refund.   Taxes deducted by the employer from the earnings of employees or upon the employers shall be paid in a manner, at times and under conditions prescribed by the state agency. If more or less than the correct amount of the tax imposed upon the employer is paid or deducted, proper adjustments or refund, if adjustment is impracticable, shall be made in a manner and at times as the state agency prescribes.  [C46, 50, §97.7; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.11]  84 Acts, ch 1285, §20  Referred to in §97C.12
IA Code § 97C.12 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.12 - Contribution fund.

97C.12 Contribution fund.   1. There is hereby established in the office of the treasurer of state a special fund to be known as the contribution fund. Such fund shall consist of, and there shall be deposited in such fund:   a. All taxes, interest, and penalties collected under sections 97C.5, 97C.10, and 97C.11.   b. All moneys appropriated thereto under this chapter.   c. Any property or securities and earnings thereof acquired through the use of moneys belonging to the fund.   d. Interest earned upon any moneys in the fund.   e. All sums recovered upon the bond of the custodian or otherwise for losses sustained by the fund and all other moneys received for the fund from any other source.   2. Subject to the provisions of this chapter, the state agency is vested with full power, authority and jurisdiction over the fund, including all moneys and property or securities belonging thereto, and may perform any and all acts whether or not specifically designated, which are necessary to the administration thereof and are consistent with the provisions of this chapter. All moneys in this fund shall be mingled and undivided.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.12]  2013 Acts, ch 30, §21  Referred to in §97C.5, 97C.14
IA Code § 97C.13 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.13 - Fund kept separate.

97C.13 Fund kept separate.   The contribution fund shall be established and held separate and apart from any other funds or moneys of the state and shall be used and administered exclusively for the purpose of this chapter. Withdrawals from such fund shall be made for, and solely for, payment of amounts required to be paid to the secretary of the treasury pursuant to an agreement entered into under section 97C.3, or the payment of refunds provided for in this chapter.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.13]
IA Code § 97C.13A (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.13A - Federal-state agreement administration — costs.

97C.13A Federal-state agreement administration — costs.   Actual costs incurred by the state agency in the fulfillment of its duties under this chapter shall be paid as an expense authorized by the executive council from the appropriations addressed in section 7D.29. Costs paid from appropriations as provided in this section shall not exceed ten thousand dollars each fiscal year.  2012 Acts, ch 1073, §1
IA Code § 97C.14 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.14 - Elected officials — retroactive payments.

97C.14 Elected officials — retroactive payments.   Any elective official of the state of Iowa, or any of its political subdivisions, who becomes subject to federal social security coverage under the provisions of the agreement referred to in section 97C.3 shall, not later than October 1, 1953, pay into the contribution fund established by section 97C.12 a tax sufficient to pay in the elected official’s behalf an amount equal to three percent of the official’s compensation received as a public official for each year or portion thereof that the public elected official has served as a public elective official since January 1, 1951, not to exceed thirty-six hundred dollars for any year of service. The state agency shall collect the tax hereby imposed and the proceeds from such tax shall be used for the purpose of obtaining retroactive federal social security coverage for elective officials, for the period beginning January 1, 1951, in the same manner as is provided in the case of other public employees by the provisions in section 97.51, subsection 2, in order to obtain retroactive federal social security coverage during this period of time, such contribution to be collected and guaranteed by the employer. The state agency will pay any such amount contributed to provide for retroactive federal social security coverage for the individual in question in the same manner as other payments are made for retroactive coverage of public employees. Provided that no member of a county board of supervisors shall be deemed to be an elective official in a part-time position, but every member of a county board of supervisors shall be deemed to be an employee within the purview of this chapter and shall be eligible to receive all of the benefits provided by this chapter to which the member may be entitled as an employee.  [C46, 50, §97.7, 97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.14]  2015 Acts, ch 29, §16  Referred to in §97C.6
IA Code § 97C.15 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.15 - Payments to secretary of treasury.

97C.15 Payments to secretary of treasury.   From the contribution fund the custodian of the fund shall pay to the secretary of the treasury of the United States such amounts and at such time or times as may be directed by the state agency in accordance with any agreement entered into under section 97C.3 and the Social Security Act, Tit. II.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.15]  2012 Acts, ch 1023, §18
IA Code § 97C.16 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.16 - Custodian of fund.

97C.16 Custodian of fund.   The treasurer of state shall be ex officio treasurer and custodian of the contribution fund and shall administer such fund in accordance with the provisions of this chapter and the directions of the state agency and shall pay all warrants drawn upon it in accordance with the provisions of this section and with such regulations as the state agency may prescribe pursuant thereto.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.16]
IA Code § 97C.17 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.17 - Standing appropriation.

97C.17 Standing appropriation.   There is hereby authorized to be appropriated annually from the general fund of the state of Iowa to the contribution fund, in addition to the taxes collected and paid into the contribution fund, such additional sums as are found to be necessary in order to make payments to the secretary of the treasury of the United States which the state is obliged to make pursuant to any agreement entered into under section 97C.3.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.17]
IA Code § 97C.18 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.18 - Rules.

97C.18 Rules.   The state agency shall make and publish such rules, not inconsistent with the provisions of this chapter, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this chapter, and the state agency shall comply with regulations relating to payments and reports as may be prescribed by the federal security administrator.  [C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.18]
IA Code § 97C.19 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.19 - Apportionment of expense.

97C.19 Apportionment of expense.   The money spent for personnel, rentals, supplies, and equipment used by the state agency in administering this chapter and chapters 97 and 97B shall be equitably apportioned and charged against the funds provided for the administration of this chapter and those chapters.  [C46, 50, §97.48; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.19]  86 Acts, ch 1245, §259; 2007 Acts, ch 22, §31
IA Code § 97C.20 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.20 - Referenda by governor.

97C.20 Referenda by governor.   1. With respect to employees of the state the governor is empowered to authorize a referendum, and with respect to the employees of any political subdivision the governor shall authorize a referendum upon request of the governing body of such subdivision; and in either case the referendum shall be conducted, and the governor shall designate an agency or individual to supervise its conduct, in accordance with the requirements of section 218(d)(3) of the Social Security Act, on the question of whether service in positions covered by a retirement system established by the state or by a political subdivision thereof should be excluded from or included under an agreement under this chapter. The notice of referendum required by section 218(d)(3)(C) of the Social Security Act to be given to employees shall contain or shall be accomplished by a statement, in such form and such detail as the agency or individual designated to supervise the referendum shall deem necessary and sufficient, to inform the employees of the rights which will accrue to them and their dependents and survivors, and the liabilities to which they will be subject, if their services are included under an agreement under this chapter.   2. Upon receiving evidence satisfactory to the governor that with respect to any such referendum the conditions specified in section 218(d)(3) of the Social Security Act have been met, the governor shall so certify to the secretary of health and human services.  [C58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.20]  83 Acts, ch 101, §11; 2015 Acts, ch 29, §17
IA Code § 97C.21 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT|Section 97C.21 - Voluntary coverage of elected officials.

97C.21 Voluntary coverage of elected officials.   Notwithstanding any provision of this chapter to the contrary, an employer of elected officials otherwise excluded from the definition of employee as provided in section 97C.2, may, but is not required to, choose to provide benefits to those elected officials as employees as provided by this chapter. Alternatively, the governor may authorize a statewide referendum of the appointed and elected officials of the state and its political subdivisions on the question of whether to include in or exclude from the definition of employee all such positions. This choice shall be reflected in the federal-state agreement described in section 97C.3, and, if necessary, in this chapter. An employer who is providing benefits to elected officials otherwise excluded from the definition of employee prior to July 1, 2002, shall not be deemed to be in an erroneous reporting situation, and corrections for prior federal social security withholdings shall not be required. The implementation of this section shall be subject to the approval of the federal social security administration.  2002 Acts, ch 1135, §35; 2008 Acts, ch 1171, §60
IA Code § 97D.1 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97D - PUBLIC RETIREMENT SYSTEMS GENERALLY|Section 97D.1 - Guiding goals for future changes in public retirement systems — social security — portability.

97D.1 Guiding goals for future changes in public retirement systems — social security — portability.   1. The general assembly declares that legislative proposals for changes in specific public retirement systems should be considered within the context of all public retirement systems within the state, with emphasis on equity and equality among the systems. The following list of guiding goals shall apply to the consideration of proposed changes:   a. Select those benefit enhancement options which most successfully deliver the greatest good to the greatest number of employees.   b. Choose those options which best correct existing inequities between and among the various retirement groups in the state.   c. Determine those options which most ably serve the twin objectives of attracting and retaining quality employees.   d. Avoid enacting further incentives toward earlier retirement with full benefits.   e. Avoid further splintering of benefits by disproportionate enhancement of benefits for one group beyond those available to another.   f. Avoid enacting further benefit enhancements that fail to preserve or enhance intergenerational equity amongst all employees covered by the retirement system.   2. The public retirement systems committee established by section 97D.4 shall periodically weigh the advantages and disadvantages of establishing participation in the federal social security system for the members of public retirement systems operating under chapters 97A and 411 and the impact of such a change on total contributions and benefits.   3. The public retirement systems committee established by section 97D.4 shall consider proposals to achieve greater portability of pension benefits between the various public retirement systems in the state. Special attention should be given to the actuarial cost of transfers of value from one system to another.  90 Acts, ch 1240, §43; 98 Acts, ch 1183, §108
IA Code § 97D.2 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97D - PUBLIC RETIREMENT SYSTEMS GENERALLY|Section 97D.2 - Analysis of cost of proposed changes.

97D.2 Analysis of cost of proposed changes.   When the public retirement systems committee established by section 97D.4 or a standing committee of the senate or house of representatives recommends a proposal for a change in a public retirement system within this state, the committee shall require the development of actuarial information concerning the costs of the proposed change. If the proposal affects police and fire retirement under chapter 411, the committee shall arrange for the services of an actuarial consultant or request actuarial information from the statewide fire and police retirement system created in chapter 411 to assist in developing the information. Actuarial information developed as provided under this section concerning the cost of a proposed change shall include information on the effect of the proposed change on the normal cost rate for that public retirement system using the entry age normal actuarial cost method.  90 Acts, ch 1240, §44; 2008 Acts, ch 1171, §61
IA Code § 97D.3 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97D - PUBLIC RETIREMENT SYSTEMS GENERALLY|Section 97D.3 - Newly hired peace officers, police officers, and fire fighters — referendum.

97D.3 Newly hired peace officers, police officers, and fire fighters — referendum.   1. As soon as possible after July 1, 1990, the department of administrative services, in cooperation with the board of trustees of the public safety peace officers’ retirement system and the board of trustees for the statewide fire and police retirement system created in section 411.36, shall submit to the members of retirement systems under chapters 97A and 411 in a referendum the question of requiring federal social security coverage for all persons newly hired as peace officers, as defined in section 97A.1, police officers, and fire fighters. The referendum shall be conducted before January 1, 1991. The referendum procedures shall comply with the requirements of federal law and regulations. If there is a favorable vote of a majority of the persons eligible to vote in the referendum, subsection 2 applies.   2. Upon a favorable vote in the referendum and notwithstanding sections 97A.3 and 411.3, all persons newly hired as peace officers, as defined in section 97A.1, police officers, and fire fighters after July 1, 1991, shall be members of the Iowa public employees’ retirement system under chapter 97B, rather than members of retirement systems under chapters 97A and 411. Such members shall have federal social security coverage in addition to coverage under the Iowa public employees’ retirement system and shall have the same benefits as county sheriffs and deputy sheriffs under section 97B.49C or 97B.49G, as applicable.  90 Acts, ch 1240, §45; 98 Acts, ch 1183, §70; 2003 Acts, ch 145, §286
IA Code § 97D.5 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 97D - PUBLIC RETIREMENT SYSTEMS GENERALLY|Section 97D.5 - Public retirement systems — annual actuarial valuations — required information.

97D.5 Public retirement systems — annual actuarial valuations — required information.   1. For purposes of this section, “public retirement system” means the public safety peace officers’ retirement system created in chapter 97A, the Iowa public employees’ retirement system created in chapter 97B, the statewide fire and police retirement system created in chapter 411, or the judicial retirement system created in chapter 602.   2. Effective with the fiscal year beginning July 1, 2008, a public retirement system shall include in each actuarial valuation or actuarial update required to be conducted by that public retirement system the following additional information, all as determined by using the entry age normal actuarial cost method:   a. The actuarially required contribution rate for the public retirement system which is equal to the normal cost rate plus the contribution rate necessary to amortize the unfunded actuarial accrued liability on a level percent of payroll basis over thirty years.   b. The normal cost rate for the public retirement system which shall be determined for each individual member on a level percentage of salary basis and then summed for all members to obtain the total normal cost.  2008 Acts, ch 1171, §62  Referred to in §97A.5, 97B.4, 411.5, 602.9116
IA Code § 99.1 (2021)
2021 Iowa Code|Title III - PUBLIC SERVICES AND REGULATION|Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING|Section 99.1 - Definitions.

99.1 Definitions.   As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.  2000 Acts, ch 1148, §1