A bill for an act establishing length of service award programs for volunteer fire fighters, volunteer emergency medical care providers, and reserve peace officers, making appropriations, and including effective date provisions.

This bill creates a state-funded grant program to help Iowa municipalities establish tax-deferred length-of-service awards for volunteer emergency service workers. It allocates $2 million annually from lottery revenues (starting July 2025) to a state grant fund, which provides matching grants to municipalities that create these programs for volunteer firefighters, emergency medical providers, and reserve peace officers. Municipalities must contribute up to $500 per participant (matching the state grant dollar-for-dollar), and the fund can grow to $5 million if depleted for two years. The program takes effect January 1, 2026, with grants used to support voluntary service recognition.