The bill amends various sections of the Iowa Code related to the Department of Inspections, Appeals, and Licensing, with significant changes to the compensation of commission members, enforcement actions, and tax withholding on gambling winnings. Specifically, the annual salary for commission members is set at ten thousand dollars, with a reimbursement cap for expenses increased from thirty thousand to seventy thousand dollars. The bill also expands the enforcement powers of the commission by allowing it to issue cease and desist orders and obtain injunctive relief against unlicensed activities related to pari-mutuel wagering, internet fantasy sports contests, and illegal gambling operations.

Additionally, the bill modifies tax withholding requirements for gambling winnings, lowering the threshold for state income tax withholding from one thousand dollars to an amount that necessitates an information return under federal law. It also updates the language regarding the commissioner’s consultation with the Department of Homeland Security and Emergency Management instead of the Department of Public Defense, and establishes a special classification for residential care facilities serving pediatric palliative care patients, exempting them from certain regulations. The bill is set to take effect immediately upon enactment, particularly the changes related to tax withholding.

Statutes affected:
Introduced: 99D.5, 8A.321, 99D.11, 99F.4, 99F.15, 99F.9, 422.16, 103A.7, 135C.2
Reprinted: 99D.5, 8A.321, 99D.11, 99F.4, 99F.15, 99F.9, 422.16, 103A.7, 135C.2