§ 422D.6 — Emergency medical services trust fund

Iowa § 422D.6

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 422D: OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES

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1. A county authorized to impose a tax under this chapter shall establish an emergency
medical services trust fund into which revenues received from the taxes imposed shall
be deposited. Moneys in the trust fund shall be used for emergency medical services. In
addition, moneys in the fund may be used for the purpose of matching federal or state
funds for education and training related to emergency medical services. Moneys remaining
in the fund following expiration or discontinuance of the authority to impose the taxes as
provided in section 422D.1, subsection 5, shall remain in the fund and may be expended for
the purposes specified in this section.
2. A county may enter into chapter 28E agreements with other counties in order to ensure
adequate coverage of the county’s service area.
3. Costs which are eligible for emergency medical services trust fund expenditures
include, but are not limited to:
a. Defibrillators.
b. Nondisposable essential ambulance equipment, as defined by rule by the department
of health and human services.
c. Communications pagers, radios, and base repeaters.
d. Training in the use of emergency medical services equipment.
e. Vehicles including, but not limited to, ambulances, fire apparatus, boats, rescue/first
response vehicles, and snowmobiles.
f. Automotive parts.
g. Buildings.
h. Land.
i. (1) The salaries or wages of emergency medical care providers providing emergency
medical services.
(2) Asusedinthisparagraph,“emergencymedicalcareprovider”and“emergencymedical
services” mean the same as defined in section 147A.1.