reglab/statecodes huggingface dataset:
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.49 - Dormant accounts.

97B.49 Dormant accounts.
1. In the event that all, or any portion, of a retirement allowance, death benefit, or other distribution payable to a member or a member’s designated beneficiary, heirs at law, or estate, remains unpaid solely by reason of the inability of the system to locate the appropriate payee, the amount payable shall not be forfeited but shall be treated as a dormant account after the time for making a claim has run.
2. A dormant account shall revert to the retirement fund created in section 97B.7. A dormant account shall be non-interest-bearing, and except for keeping a record of such account, the system shall not maintain the account. A member who has a dormant account and returns to covered employment shall have their dormant account reactivated as of the quarter they return to covered employment. If the appropriate payee contacts the system after the amount payable is treated as a dormant account, the appropriate payee may claim such amounts by filing a withdrawal application provided by the system. The system shall have rulemaking authority to adopt rules necessary to implement this section in a just and equitable manner.
3. The system shall ensure that the payment of a dormant account as provided in this section meets the requirements of section 401(a)(9) of the federal Internal Revenue Code.
2004 Acts, ch 1103, §30
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.49E - Minimum benefits.

97B.49E Minimum benefits.
1. For each active member retiring on or after June 30, 1973, and who has completed ten or more years of membership service, the total amount of monthly benefit payable at the normal retirement date for prior service and membership service shall not be less than fifty dollars per month. If benefits commence on an early retirement date, the amount of benefit shall be reduced in accordance with section 97B.50. If an optional allowance is selected under section 97B.51, the amount payable shall be the actuarial equivalent of the minimum benefit. An employee who is in employment on a school year or academic year basis, will be considered to be an active member as of June 30, 1973, if the employee completed the 1972-1973 school year or academic year.
2. Effective January 1, 1997, for members who retired on or after July 1, 1953, and before July 1, 1990, with at least ten years of prior and membership service, the minimum monthly benefit payable at the normal retirement date for prior and membership service shall be two hundred dollars. The minimum monthly benefit payable shall be increased by ten dollars for each year of prior and membership service beyond ten years, up to a maximum of twenty additional years of prior and membership service. If benefits commenced on an early retirement date, the amount of the benefit shall be reduced in accordance with section 97B.50. If an optional allowance was selected under section 97B.51, the amount payable shall be the actuarial equivalent of the minimum benefit.
98 Acts, ch 1183, §39
Referred to in §97B.46, 97B.48, 97B.48A, 97B.50, 97B.51, 97B.53, 602.11115, 602.11116
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.49I - Qualified benefits arrangement.

97B.49I Qualified benefits arrangement.
The system, by rule, may establish and maintain a qualified benefits arrangement under section 415(m) of the federal Internal Revenue Code. The amount of any annual benefit that would be payable pursuant to this chapter but for the limitation imposed by section 415 of the federal Internal Revenue Code shall be paid from a qualified benefits arrangement established and maintained pursuant to this section.
98 Acts, ch 1183, §44; 2001 Acts, ch 68, §21, 24; 2003 Acts, ch 145, §286
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.53A - Duty of system.

97B.53A Duty of system.
Upon a member’s termination of covered employment prior to the member’s retirement, the system shall send the member by first class mail, to the member’s last known mailing address, a notice setting forth the balance and status of the member’s account and supplemental account and an explanation of the courses of action available to the member under this chapter.
90 Acts, ch 1240, §39; 2000 Acts, ch 1077, §64; 2001 Acts, ch 68, §21, 24; 2003 Acts, ch 145, §286
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.56 - Abolished system — liquidation fund.

97B.56 Abolished system — liquidation fund.
The assets of the old-age and survivors’ liquidation fund, established by sections 97.50 through 97.53 and any future payments or assets payable to the old-age and survivors’ liquidation fund, are transferred to the retirement fund, and all payments due in accordance with the provisions of sections 97.50 through 97.53 shall be paid from the retirement fund.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97B.56]
86 Acts, ch 1246, §723; 94 Acts, ch 1183, §49; 2021 Acts, ch 80, §54; 2022 Acts, ch 1021, §38
Section amended
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.58 - Information furnished by employer.

97B.58 Information furnished by employer.
To enable the system to administer this chapter and perform its functions, the employer shall, upon the request of and in the manner provided by the system, provide accurate, complete, and timely information to the system of all matters relating to the pay of all members, date of birth, their retirement, death, or other cause for termination of employment, and other pertinent facts the system may require in the manner provided by the system. The system shall not be liable to any member, retiree, or beneficiary for any monetary or other relief due to the failure of the employer to comply with this section.
[C46, 50, §97.23 – 97.25; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97B.58]
92 Acts, ch 1201, §57; 2001 Acts, ch 68, §21, 24; 2003 Acts, ch 145, §286; 2010 Acts, ch 1167, §34
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.62 - Accepting employment deemed consent.

97B.62 Accepting employment deemed consent.
Every employee accepting employment or continuing in employment shall as long as the employee continues to be a member and has not become a member of another retirement system in the state which is maintained in whole or in part by public contributions or payments be deemed to consent and agree to any deductions from the employee’s compensation required by this chapter and to all other provisions thereof.
[C46, 50, §97.2, 97.9; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97B.62]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.64 - Insurance laws not applicable.

97B.64 Insurance laws not applicable.
None of the laws of this state regulating insurance or insurance companies shall apply to the system or to the retirement system or any of its funds.
[C46, 50, §97.47; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97B.64]
2001 Acts, ch 68, §21, 24; 2003 Acts, ch 145, §180
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.65 - Revision rights reserved — limitation on increase of benefits — rates of contribution.

97B.65 Revision rights reserved — limitation on increase of benefits — rates of contribution.
1. The right is reserved to the general assembly to alter, amend, or repeal any provision of this chapter or any application thereof to any person, provided, however, that to the extent of the funds in the retirement system the amount of benefits which at the time of any such alteration, amendment, or repeal shall have accrued to any member of the retirement system shall not be repudiated, provided further, however, that the amount of benefits accrued on account of prior service shall be adjusted to the extent of any unfunded accrued liability then outstanding.
2. An increase in the benefits or retirement allowances provided under this chapter shall not be enacted until after the system’s actuary determines that the system is fully funded and will continue to be fully funded immediately following enactment of the increase and the increase can be absorbed within the contribution rates otherwise established for the membership group authorized to receive the increase. However, an increase in the benefits or retirement allowances provided under this chapter may be enacted if the statutory change providing for the increase is accompanied by an adjustment in the required contribution rate of the membership group affected that is necessary to support such increase as determined by the system’s actuary.
[C46, 50, §97.11, 97.13; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97B.65]
2003 Acts, ch 145, §286; 2006 Acts, ch 1091, §10; 2008 Acts, ch 1171, §40, 48, 49
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.68 - Employees under federal civil service.

97B.68 Employees under federal civil service.
1. Effective July 1, 1996, a person who is a member of the federal civil service retirement program or the federal employee’s retirement system is not eligible for membership in the Iowa public employees’ retirement system for the same position, and this chapter does not apply to that employee. An employee whose membership in the federal civil service retirement program or the federal employee’s retirement system is subsequently terminated shall immediately notify the employee’s employer and the system of that fact, and the employee shall become subject to this chapter on the date the notification is received by the system.
2. Upon termination of membership in the Iowa public employees’ retirement system under the provisions of this section, the employee shall be paid from the Iowa public employees’ retirement fund within six months of the termination a lump sum cash amount equal to the sum of:
a. Such member’s accumulated contributions as defined in section 97B.1A, subsection 2, computed as of July 4, 1959, plus
b. The total amount contributed to the Iowa old-age and survivors’ insurance fund prior to July 1, 1953, by such member which was transferred to the retirement fund as of July 1, 1953, and would have been refundable to the member had the member not elected to receive prior service credit in accordance with section 97B.43, with interest on such amount at two percent per annum compounded annually from July 1, 1953, to July 4, 1959.
3. Effective July 1, 1996, an employee who participates in the federal civil service retirement program or the federal employee’s retirement system may be covered under this chapter if otherwise eligible. The employee shall not be covered under this chapter, however, unless the employee is not credited for service in the federal civil service retirement system or the federal employee’s retirement system for the position to be covered under this chapter. This subsection shall not be construed to permit any employer to contribute on behalf of an employee for the same position and the same period of service to both the Iowa public employees’ retirement system and either the federal civil service retirement program or the federal employee’s retirement system.
[C62, 66, 71, 73, 75, 77, 79, 81, §97B.68]
88 Acts, ch 1242, §48; 96 Acts, ch 1187, §54, 55; 98 Acts, ch 1183, §82; 2001 Acts, ch 68, §21, 24; 2003 Acts, ch 145, §286; 2015 Acts, ch 29, §14
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97B - IOWA PUBLIC EMPLOYEES’ RETIREMENT SYSTEM (IPERS) › Section 97B.74 - Reinstatement as a vested member (buy-back).

97B.74 Reinstatement as a vested member (buy-back). Repealed by
2004 Acts, ch 1103, §60
. See §97B.80C.
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT › Section 97C.1 - Declaration of policy.

97C.1 Declaration of policy.
In order to extend to employees of the state and its political subdivisions and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors’ insurance system embodied in the Social Security Act, Tit. II of the federal Social Security Act, it is hereby declared to be the policy of the general assembly, subject to the limitations of this chapter, that such steps be taken as to provide such protection to employees of the state and its political subdivisions on as broad a basis as is permitted under the Social Security Act, Tit. II.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.1]
2010 Acts, ch 1061, §180
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT › Section 97C.3 - Federal-state agreement.

97C.3 Federal-state agreement.
The state agency, with the approval of the governor and the attorney general, is hereby authorized to enter on behalf of the state into an agreement with the federal security administrator, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old-age and survivors’ insurance system to employees of the state or any political subdivision thereof with respect to services specified in such agreement which constitute “employment” as defined in section 97C.2 of this chapter. Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, modification and termination of the agreement, administration, and other appropriate provisions as the state agency and federal security administrator shall agree upon, but, except as may be otherwise required by or under the Social Security Act, Tit. II, as to the services to be covered, such agreement shall provide in effect that:
1. Benefits will be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of Tit. II of said Social Security Act.
2. The state will pay to the secretary of the treasury, at such time or times as may be prescribed under the Social Security Act, Tit. II, contributions with respect to wages as defined in section 97C.2, equal to the sum of taxes which would be imposed by sections 1400 and 1410 of the federal Insurance Contributions Act, if the services covered by the agreement constituted employment within the meaning of that Act.
3. Such agreement shall be effective with respect to services in employment covered by the agreement performed after a date specified therein, but in no event may it be effective with respect to any such services performed prior to the first day of the calendar year in which such agreement is entered into or in which the modification of the agreement making it applicable to such services is entered into, provided that in the case of an agreement or modification made after May 3, 1953, and prior to January 1, 1954, such agreement or modification of the agreement shall be made effective with respect to any such services performed on or after January 1, 1951.
4. All services which constitute employment as defined in section 97C.2, and are performed in the employ of the state, or any political subdivision, by employees of the state, or of any political subdivision, shall be covered by the agreement.
[C46, 50, §97.45; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.3]
2010 Acts, ch 1061, §180; 2011 Acts, ch 34, §25
Referred to in §97C.4, 97C.5, 97C.13, 97C.14, 97C.15, 97C.17, 97C.21
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT › Section 97C.4 - Other states — joint agreements.

97C.4 Other states — joint agreements.
Any instrumentality jointly created by this state and any other state or states is hereby authorized, upon the granting of like authority by such other state or states, to enter into an agreement with the federal security administrator whereby the benefits of the federal old-age and survivors’ insurance system shall be extended to employees of such instrumentality; to require its employees to pay, and for that purpose to deduct from their wages, contributions equal to the amounts which they would be required to pay under section 97C.5 if they were covered by an agreement made pursuant to section 97C.3; and to make payments to the secretary of the treasury in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements. Such agreement shall, to the extent practicable, be consistent with the terms and provisions of section 97C.3 and other provisions of this chapter.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.4]
2011 Acts, ch 25, §13
2023 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
2023 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]
2023 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]
2023 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]
2023 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
2023 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
2023 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
2023 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]
2023 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
2023 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
2023 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
2023 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]
2023 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]
2023 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]
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.1A - Houses of prostitution or other nuisances.

99.1A Houses of prostitution or other nuisances.
1. A person who erects, establishes, continues, maintains, uses, owns, or leases any building, erection, or place used for the purpose of prostitution or gambling, except as authorized under the laws of this state is guilty of a nuisance. The building, erection, or place, or the ground itself, in or upon which prostitution or gambling is conducted, permitted, or carried on, continued, or exists, and the furniture, fixtures, musical instruments, and movable property used in conducting or maintaining the nuisance, are also declared a nuisance and shall be enjoined and abated as provided in this chapter.
2. The provisions of this section do not apply to social and charitable gambling conducted pursuant to chapter 99B or to devices lawful under section 99B.52 or 99B.53.
[SS15, §4944-h1; C24, 27, 31, 35, 39, §1587; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.1]
C2001, §99.1A
2015 Acts, ch 99, §49; 2021 Acts, ch 80, §55
Referred to in §99.27
Nuisances, see chapter 657
Leasing premises for prostitution, see §725.4
Keeping gambling houses, see §725.5
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.2 - Injunction — procedure.

99.2 Injunction — procedure.
When a nuisance is kept, maintained, or exists, as defined in this chapter, the county attorney, or any citizen of the county, or any society, association, or body incorporated under the laws of this state, may maintain an action in equity in the name of the state of Iowa, upon the relation of such county attorney, citizen, or corporation to perpetually enjoin said nuisance, the person or persons conducting or maintaining the same from further conducting or maintaining the same, and the owner or agent of the building or ground upon which said nuisance exists, from further permitting such building or ground or both to be so used.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1588; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.2]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.3 - Notice — temporary writ — without bond.

99.3 Notice — temporary writ — without bond.
The defendants shall be served with notice as in other actions and in such action the court, or judge in vacation, shall upon the presentation of a petition therefor alleging that the nuisance complained of exists, allow a temporary writ of injunction without bond, if the existence of such nuisance shall be made to appear to the satisfaction of the court or judge by evidence in the form of affidavits, depositions, oral testimony, or otherwise as the complainant may elect, unless the court or judge by previous order, shall have directed the form and manner in which such evidence shall be presented.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1589; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.3]
Time and manner of service,
R.C.P. 1.302 – 1.315
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.4 - Owner defined — notice.

99.4 Owner defined — notice.
The person in whose name the real estate affected by the action stands on the books of the county auditor, for the purposes of taxation, shall be presumed to be the owner thereof, and in case of unknown persons having or claiming any ownership, right, title, or interest in property affected by the action, such may be made parties to the action by designating them in the notice and petition as “all other persons unknown claiming any ownership, right, title, or interest in the property affected by the action” and service thereon may be had by publishing such notice in the manner prescribed for the publication of original notices in ordinary actions.
[SS15, §4944-h9; C24, 27, 31, 35, 39, §1590; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.4]
Service by publication,
R.C.P. 1.310 et seq.
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.5 - Trial.

99.5 Trial.
Any person having or claiming such ownership, right, title, or interest, and any owner or agent in behalf of the agent and such owner may make, serve, and file an answer therein within twenty days after such service, and have trial of the person’s rights in the premises by the court; and if said cause has already proceeded to trial or to findings and judgment, the court shall by order fix the time and place of such trial and shall modify, add to, or confirm such findings and judgment as the case may require. Other parties to said action shall not be affected thereby.
[SS15, §4944-h9; C24, 27, 31, 35, 39, §1591; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.5]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.6 - Temporary restraining order.

99.6 Temporary restraining order.
If a temporary injunction is petitioned for, the court, on the application of plaintiff, may issue an ex parte restraining order, restraining the defendants and all other persons from removing or in any manner interfering with the furniture, fixtures, musical instruments, and movable property used in conducting the alleged nuisance, until the decision of the court granting or refusing the temporary injunction and until the further order of the court.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1592; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.6]
90 Acts, ch 1168, §12
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.7 - Writ — how served.

99.7 Writ — how served.
The restraining order may be served by handing to and leaving a copy of said order with any person in charge of said property or residing in the premises or apartment wherein the same is situated, or by posting a copy thereof in a conspicuous place at or upon one or more of the principal doors or entrances to such premises or apartment where such nuisance is alleged to be maintained, or by both such delivery and posting.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1593; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.7]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.8 - Inventory.

99.8 Inventory.
The officer serving such restraining order shall forthwith make and return into court an inventory of the personal property situated in and used in conducting or maintaining such nuisance.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1594; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.8]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.9 - Mutilation or removal of notice.

99.9 Mutilation or removal of notice.
Where such order is so posted, mutilation or removal thereof, while the same remains in force, shall be a contempt of court, provided such posted order contains thereon or therein a notice to that effect.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1595; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.9]
2023 Iowa Code › Title III - PUBLIC SERVICES AND REGULATION › Chapter 99 - HOUSES USED FOR PROSTITUTION OR GAMBLING › Section 99.10 - Notice.

99.10 Notice.
Three days’ notice in writing shall be given the defendants of the hearing of the application for temporary injunction, and if then continued at the instance of defendant, the temporary writ as petitioned for shall be granted as a matter of course.
[SS15, §4944-h2; C24, 27, 31, 35, 39, §1596; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §99.10]
90 Acts, ch 1168, §13