2009 Iowa Code
Title 10 - Financial Resources
Subtitle 1 - Revenues and Financial Management
CHAPTER 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES
422D.6 - EMERGENCY MEDICAL SERVICES TRUST FUND.

        422D.6  EMERGENCY MEDICAL SERVICES TRUST FUND.
         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.
         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 Iowa department of public health.
         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.