CHAPTER 164

VETERAN — DEFINITION AND RELATED CHANGES
H.F. 503
Be It Enacted by the General Assembly of the State of Iowa:
Section 1. Section 35.1, subsection 2, Code 2009, is amended to read as follows:
2. “Veteran” means any of the following:
a. “Veteran” means aA resident of this state who served in the armed forces of the United States at any time during the following dates and who was discharged under honorable conditions:
(1) World War I from April 6, 1917, through November 11, 1918.
(2) Occupation of Germany from November 12, 1918, through July 11, 1923.
(3) American expeditionary forces in Siberia from November 12, 1918, through April 30, 1920.
(4) Second Haitian suppression of insurrections from 1919 through 1920.
(5) Second Nicaragua campaign with marines or navy in Nicaragua or on combatant ships from 1926 through 1933.
(6) Yangtze service with navy and marines in Shanghai or in the Yangtze valley from 1926 through 1927 and 1930 through 1932.
(7) China service with navy and marines from 1937 through 1939.
(8) World War II from December 7, 1941, through December 31, 1946.
(9) Korean Conflict from June 25, 1950, through January 31, 1955.
(10) Vietnam Conflict from February 28, 1961, through May 7, 1975.
(11) Lebanon or Grenada service from August 24, 1982, through July 31, 1984.
(12) Panama service from December 20, 1989, through January 31, 1990.
(13) Persian Gulf Conflict from August 2, 1990, through the date the president or the Congress of the United States declares a cessation of hostilities.  However, if the United States Congress enacts a date different from August 2, 1990, as the beginning of the Persian Gulf Conflict for purposes of determining whether a veteran is entitled to receive military benefits as a veteran of the Persian Gulf Conflict, that date shall be substituted for August 2, 1990.
b. “Veteran” includes the following persons:
(1) Former members of the reserve forces of the United States who served at least twenty years in the reserve forces and who were discharged under honorable conditions.  However, a member of the reserve forces of the United States who completed a minimum aggregate of ninety days of active federal service, other than training, and was discharged under honorable conditions, or was retired under Title X of the United States Code shall be included as a veteran.
(2) Former members of the Iowa national guard who served at least twenty years in the Iowa national guard and who were discharged under honorable conditions.  However, a member of the Iowa national guard who was activated for federal duty, other than training, for a minimum aggregate of ninety days, and was discharged under honorable conditions or was retired under Title X of the United States Code shall be included as a veteran.
(3) Former members of the active, oceangoing merchant marines who served during World War II at any time between December 7, 1941, and December 31, 1946, both dates inclusive, who were discharged under honorable conditions.
(4) Former members of the women’s air force service pilots and other persons who have been conferred veterans status based on their civilian duties during World War II in accordance with federal Pub. L. No. 95–202, 38 U.S.C. § 106.
(5) Former members of the armed forces of the United States if any portion of their term of enlistment would have occurred withinduring the time period specified in paragraph “a”, subparagraph (9)of the Korean Conflict from June 25, 1950, through January 31, 1955, but who instead opted to serve five years in the reserve forces of the United States, as allowed by federal law, and who were discharged under honorable conditions.
(6) Members of the reserve forces of the United States who have served at least twenty years in the reserve forces and who continue to serve in the reserve forces.
(7) Members of the Iowa national guard who have served at least twenty years in the Iowa national guard and who continue to serve in the Iowa national guard.
c. A resident of this state who served on active federal service, other than training, in the armed forces of the United States and who was discharged under honorable conditions.
Sec. 2. Section 35A.13, subsection 1, Code 2009, is amended by striking the subsection.
Sec. 3. Section 426A.11, subsection 2, Code 2009, is amended to read as follows:
2. The property, not to exceed one thousand eight hundred fifty–two dollars in taxable value of an honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged veteran, as defined in section 35.1, subsection 2, paragraph “a” or “b”.
Sec. 4. Section 426A.12, Code 2009, is amended to read as follows:
426A.12 EXEMPTIONS TO RELATIVES.
1. In case any person in the foregoing classifications does not claim the exemption from taxation, it shall be allowed in the name of the person to the same extent on the property of any one of the following persons in the order named:
1.a. The spouse, or surviving spouse remaining unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, where they are living together or were living together at the time of the death of the veteran.
2.b. The parent whose spouse is deceased and who remains unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, whether living or deceased, where the parent is, or was at the time of death of the veteran, dependent on the veteran for support.
3.c. The minor child, or children owning property as tenants in common, of a deceased veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.
2. No more than one tax exemption shall be allowed under this section or section 426A.11 in the name of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.
Sec. 5. Section 523I.304, subsection 7, Code 2009, is amended to read as follows:
7. A cemetery owned and controlled by a governmental subdivision shall adopt and enforce a rule allowing any veteran who is a landowner or who lives within the governmental subdivision to purchase an interment space and to be interred within the cemetery.  For the purposes of this section, “veteran” means the same as defined in section 35.1 or a resident of this state who served in the armed forces of the United States, completed a minimum aggregate of ninety days of active federal service, and was discharged under honorable conditions.
Sec. 6. IMPLEMENTATION OF ACT. Section 25B.2, subsection 3, shall not apply to this Act.
Sec. 7. EFFECTIVE DATE. This Act takes effect July 1, 2010.
Approved May 26, 2009