§ 453A.35A — Health care trust fund — appropriation to Medicaid program

Iowa § 453A.35A

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 453A: CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

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1. A health care trust fund is created in the office of the treasurer of state. The fund
consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6,
subsection 1, from the tax on tobacco products as specified in section 453A.43, subsections
1, 2, 3, and 4, and from the fees and penalties specified in subchapter III, that are credited to
the health care trust fund, annually, pursuant to section 453A.35. Moneys in the fund shall
be separate from the general fund of the state and shall not be considered part of the general
fund of the state. Moneys in the fund shall be used only as specified in this section and shall
be appropriated only for the uses specified. Moneys in the fund are not subject to section 8.33
and shall not be transferred, used, obligated, appropriated, or otherwise encumbered, except
23 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.36
as provided in this section. Notwithstanding section 12C.7, subsection 2, interest or earnings
on moneys deposited in the fund shall be credited to the fund.
2. Moneys in the fund shall be used only for purposes related to health care, substance
use disorder treatment and prevention, and tobacco use prevention, cessation, and control,
including but not limited to the administration and enforcement of subchapter III.
3. Any funds remaining in the health care trust fund at the close of a fiscal year are
appropriated to the department of health and human services to supplement any medical
assistance program appropriation for the same fiscal year to be used for medical assistance
reimbursement and associated costs, including program administration and costs associated
with program implementation.