Fiscal Note
Fiscal Services Division
HF 2453 – Theft, Enhanced Penalties (LSB6269HV)
Staff Contact: Evan Johnson (515.281.6301) evan.johnson@legis.iowa.gov
Fiscal Note Version – New
Description
House File 2453 prohibits a sentencing court from deferring the judgment or sentence of a
defendant if the defendant was a public employee or public official who unlawfully took more
than $7,500 from a public employer. The Bill also prohibits a sentencing court from suspending
the sentence of a defendant if the defendant was a public employee or public official who
unlawfully took more than $7,500 from a public employer unless mitigating circumstances exist.
Background
Iowa Code chapter 907 defines the following terms:
• “Deferred judgment” means a sentencing option whereby both the adjudication of guilt and
the imposition of a sentence are deferred by the court and whereby the court assesses a
civil penalty as provided in Iowa Code section 907.14 upon the entry of the deferred
judgment. The court retains the power to pronounce judgment and impose sentence subject
to the defendant’s compliance with conditions set by the court as a requirement of the
deferred judgment.
• “Deferred sentence” means a sentencing option whereby the court enters an adjudication of
guilt but does not impose a sentence. The court retains the power to sentence the
defendant to any sentence it originally could have imposed subject to the defendant’s
compliance with conditions set by the court as a requirement of the deferred sentence.
• “Suspended sentence” means a sentencing option whereby the court pronounces judgment
and imposes a sentence and then suspends execution of the sentence subject to the
defendant’s compliance with conditions set by the court as a requirement of the suspended
sentence. Revocation of the suspended sentence results in the execution of sentence
already pronounced.
Assumptions
• The following will not change over the projection period: charge, conviction, and sentencing
patterns and trends; prisoner length of stay (LOS); revocation rates; plea bargaining; and
other criminal justice system policies and practices.
• A delay of six months is assumed from the effective date of this Bill to the date of first entry
of affected offenders into the correctional system.
• Marginal costs for county jails cannot be estimated due to a lack of data. For purposes of
this analysis, the marginal cost for county jails is assumed to be $50 per day.
• The marginal cost per day in prison is $24.94.
Correctional Impact
House File 2453 modifies sentencing guidelines related to the theft of public funds, and the
correctional impact cannot be estimated due to a lack of data. Refer to the Legislative Services
Agency (LSA) memo addressed to the General Assembly, Cost Estimates Used for Correctional
Impact Statements, dated January 16, 2024, for information related to the correctional system.
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Minority Impact
House File 2453 modifies sentencing guidelines related to the theft of public funds, and the
minority impact cannot be estimated due to a lack of data. Refer to the LSA memo addressed
to the General Assembly, Minority Impact Statement, dated January 16, 2024, for information
related to minorities in the criminal justice system.
Fiscal Impact
House File 2453 is estimated to have a minimal fiscal impact to the State.
Sources
Criminal and Juvenile Justice Planning, Department of Management
Department of Corrections
Judicial Branch
/s/ Jennifer Acton
February 28, 2024
Doc ID 1447414
The fiscal note for this Bill was prepared pursuant to Joint Rule 17 and the Iowa Code. Data used in developing this
fiscal note is available from the Fiscal Services Division of the Legislative Services Agency upon request.
www.legis.iowa.gov
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Statutes affected:
Introduced: 907.3