IA HSB96

Amends Iowa Code Section 423B.7, subsection 7, paragraph a, to expand permissible uses of local sales and services tax revenue collected by cities and counties

Explicitly authorizes cities and counties to use local sales and services tax funds for payments to nonprofit entities that are tax-exempt under Internal Revenue Code Section 501(c)(3)

Nonprofit recipients must provide public services within the applicable city or county to qualify for these payments

Maintains existing allowable expenditures, including emergency medical services and other lawful purposes of the city or county