Fiscal Note
Fiscal Services Division
SF 243 – Death or Incapacitating Injury, Failure to Report (LSB1031SV.2)
Staff Contact: Laura Book (515.205.9275) laura.book@legis.iowa.gov
Fiscal Note Version – Final Action
Description
Senate File 243 relates to public safety including the crimes of failure to assist, abuse of a
corpse, and interference with official acts, and provides penalties. The Bill expands the crime of
abuse of a corpse to include when a person fails to disclose the known location of a corpse with
the intent to conceal a crime.
Senate File 243 adds medical examiners to the list of authorities relating to the crime of
interference with official acts. The Bill provides that a person commits interference with official
acts when the person knowingly resists or obstructs anyone known by the person to be a
medical examiner in the performance of any act which is within the scope of the medical
examiner’s lawful duty or authority.
Senate File 243 creates the crime of failure to assist. The Bill provides that a person who
reasonably believes another person is suffering from a risk of serious bodily injury or imminent
danger of death shall, if the person is able, attempt to contact local law enforcement or
emergency response authorities, if doing so does not place the person or the other person at
risk of serious bodily injury or imminent danger of death. A person shall not be required to
contact local law enforcement or emergency response authorities if the person knows or
reasonably believes that the other person is not in need of help or assistance. A person who
violates new Iowa Code section 727.12 without lawful cause commits the following:
• A simple misdemeanor if the failure to assist results in the other person suffering serious
bodily injury.
• An aggravated misdemeanor if the failure to assist results in the death of the other person.
Background
Under current law, the crime of abuse of a corpse is a Class D felony punishable by
confinement for no more than five years and a fine of at least $1,025 but not more than $10,245,
and the crime of interference with official acts is a simple misdemeanor and includes a fine of
not less than $250. The crime of failure to assist, as applied in the Bill, is punishable by a
simple misdemeanor or an aggravated misdemeanor, which is punishable by confinement for no
more than two years and a fine of at least $855 but not more than $8,540.
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 lag effect 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.
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Correctional Impact
Senate File 243 expands the crime of abuse of a corpse and interference with official acts to
include new actions, and creates the crime of failure to assist. Due to a lack of existing data for
these expanded and new crimes, a correctional impact cannot be estimated. Table 1 provides
estimates for sentencing to State prison, parole, probation, or Community-Based Corrections
(CBC) residential facilities; LOS under those supervisions; and supervision marginal costs per
day for all convictions of aggravated misdemeanors and Class D felonies. The LOS data is not
applicable to simple misdemeanors. Refer to the Legislative Services Agency (LSA) memo
addressed to the General Assembly, Cost Estimates Used for Correctional Impact Statements,
dated January 22, 2021, for information related to the correctional system.
Table 1 — LOS and Sentencing Estimates
Avg Percent FY 20 Avg FY 20
Length of FY 20 Percent Avg Cost Sentenced Marginal Length of Average
Stay Marginal Ordered Avg LOS Per Day to CBC Cost Percent Stay in Marginal Cost Per
Conviction Percent Prison Cost/Day to on on Residential CBC Per Ordered to County Cost Per Avg LOS Day
Offense Class to Prison (months) Prison Probation Probation Probation Facility Day County Jail Jail Day on Parole Parole
Class D Felony
(Persons) 77.0% 16.0 $20.33 47.8% 30.5 $5.38 10.5% $14.78 38.6% N/A $50.00 11.5 $5.38
Aggravated
Misdemeanor
(Persons) 43.0% 7.1 $20.33 51.7% 20.2 $5.38 3.3% $14.78 70.7% N/A $50.00 6.0 $5.38
Minority Impact
Senate File 243 expands the definition of abuse of a corpse and interference with official acts to
include new actions not previously criminalized, and establishes the crime of failure to assist.
As a result, the Criminal and Juvenile Justice Planning Division (CJJP) of the Department of
Human Rights cannot use prior existing data to estimate the minority impact of SF 243. Refer to
the LSA memo addressed to the General Assembly, Minority Impact Statement, dated January
27, 2021, for information related to minorities in the criminal justice system.
Fiscal Impact
Senate File 243 expands the definition of abuse of a corpse and interference with official acts
and establishes the crime of failure to assist, and the fiscal impact cannot be estimated due to
the lack of existing conviction data. Table 2 contains cost estimates for the average State cost
per offense class type for one conviction. The cost estimate includes operating costs incurred
by the Judicial Branch, the State Public Defender, and the Department of Corrections for one
conviction. The cost would be incurred across multiple fiscal years for prison and parole
supervision.
Table 2 — Average State Cost Per Offense Class Type
Total Cost
Offense Class Minimum Maximum
Simple Misdemeanor $ 40 $ 350
Aggravated Misdemeanor 3,700 7,800
Class D Felony 7,700 13,500
The new and expanded offenses in SF 243 may also result in an increase in fine and surcharge
revenue, but the impact is unknown.
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Sources
CJJP, Department of Human Rights
Judicial Branch
Department of Corrections
/s/ Holly M. Lyons
June 28, 2021
Doc ID 1221419
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: 708.14
Reprinted: 708.14
Enrolled: 708.14