House
File
2300
-
Introduced
HOUSE
FILE
2300
BY
BEARINGER
A
BILL
FOR
An
Act
relating
to
the
care
of
livestock,
by
providing
training
1
for
law
enforcement
officials
and
a
tax
credit
to
reimburse
2
veterinarians
who
provide
livestock
food,
and
including
3
applicability
date
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
5776HH
(7)
85
da/rj
H.F.
2300
DIVISION
I
1
LAW
ENFORCEMENT
TRAINING
REQUIREMENTS
——
LIVESTOCK
ENDANGERMENT
2
Section
1.
Section
80B.11,
subsection
1,
paragraph
c,
Code
3
2014,
is
amended
by
adding
the
following
new
subparagraph:
4
NEW
SUBPARAGRAPH
.
(4)
In-service
training
under
this
5
paragraph
“c”
shall
include
a
requirement
that
all
sheriffs
and
6
deputy
sheriffs
complete
a
one-hour
course
regarding
livestock
7
endangerment
at
least
once
each
year.
The
course
shall
provide
8
practical
methods
to
identify
differences
between
an
offense
9
committed
against
livestock
or
livestock
in
immediate
need
of
10
sustenance
and
a
customary
animal
husbandry
practice
under
11
chapter
717.
The
director
may
consult
with
the
Iowa
veterinary
12
medical
association,
the
veterinary
college
of
the
Iowa
state
13
university
of
science
and
technology,
and
the
Iowa
board
of
14
veterinary
medicine
in
developing
and
administering
the
course.
15
DIVISION
II
16
TAX
CREDIT
FOR
VETERINARIANS
PROVIDING
FEED
17
Sec.
2.
Section
2.48,
subsection
3,
paragraph
f,
Code
2014,
18
is
amended
to
read
as
follows:
19
f.
In
2017
,
the
:
20
(1)
The
veterinarian
feed
expense
tax
credit
under
chapter
21
717.
22
(2)
The
innovation
fund
investment
tax
credit
available
23
under
section
15E.52
.
24
Sec.
3.
Section
169.13,
subsection
1,
Code
2014,
is
amended
25
by
adding
the
following
new
paragraph:
26
NEW
PARAGRAPH
.
0d.
Filing
a
false
or
fraudulent
27
veterinarian
feed
expense
tax
credit
as
part
of
a
state
income
28
tax
return
made
with
the
intent
to
evade
the
state
income
tax.
29
Sec.
4.
NEW
SECTION
.
422.11K
Veterinarian
feed
expense
tax
30
credit.
31
The
taxes
imposed
under
this
division,
less
the
credits
32
allowed
under
section
422.12,
shall
be
reduced
by
a
33
veterinarian
feed
expense
tax
credit
allowed
under
section
34
717.11.
35
-1-
LSB
5776HH
(7)
85
da/rj
1/
4
H.F.
2300
Sec.
5.
Section
422.33,
Code
2014,
is
amended
by
adding
the
1
following
new
subsection:
2
NEW
SUBSECTION
.
22.
The
taxes
imposed
under
this
division
3
shall
be
reduced
by
a
veterinarian
feed
expense
tax
credit
4
allowed
under
section
717.7.
5
Sec.
6.
NEW
SECTION
.
717.11
Veterinarian
feed
expense
tax
6
credit.
7
1.
A
veterinarian
feed
expense
tax
credit
is
allowed
under
8
this
section.
The
tax
credit
is
allowed
against
the
taxes
9
imposed
in
chapter
422,
division
II,
as
provided
in
section
10
422.11K,
and
in
chapter
422,
division
III,
as
provided
in
11
section
422.33,
to
reimburse
a
taxpayer
for
providing
feed
to
12
livestock
under
this
chapter.
13
2.
In
order
to
be
eligible
to
claim
a
veterinarian
feed
14
expense
tax
credit,
all
of
the
following
must
apply:
15
a.
The
taxpayer
is
a
veterinarian
licensed
under
chapter
16
169.
17
b.
The
taxpayer
provides
feed
to
livestock
which
is
rescued
18
or
maintained
by
a
local
authority,
including
under
section
19
717.2A
or
717.5
or
supervised
by
the
department
or
a
qualified
20
person
appointed
by
the
department
under
section
717.3,
717.4,
21
or
717.5.
22
c.
The
taxpayer
provides
feed
to
livestock
in
the
tax
year
23
that
the
taxpayer
claims
the
tax
credit.
24
d.
The
taxpayer
complies
with
rules
for
claiming
the
tax
25
credit
as
adopted
by
the
department
of
revenue
in
consultation
26
with
the
department
of
agriculture
and
land
stewardship.
27
3.
The
amount
of
the
tax
credit
is
computed
by
adding
28
the
taxpayer’s
actual
and
necessary
expenses
incurred
by
the
29
veterinarian
in
providing
the
livestock
with
feed
and
then
30
subtracting
from
that
sum
any
amount
that
the
veterinarian
31
received
as
reimbursement.
However,
the
amount
of
the
tax
32
credit
shall
not
exceed
one
thousand
dollars
in
any
tax
year.
33
4.
An
individual
may
claim
a
tax
credit
of
a
partnership,
34
limited
liability
company,
S
corporation,
estate,
or
trust
35
-2-
LSB
5776HH
(7)
85
da/rj
2/
4
H.F.
2300
electing
to
have
income
taxed
directly
to
the
individual.
The
1
amount
claimed
by
the
individual
shall
be
based
upon
the
pro
2
rata
share
of
the
individual’s
earnings
from
the
partnership,
3
limited
liability
company,
S
corporation,
estate,
or
trust.
4
5.
A
tax
credit
in
excess
of
the
taxpayer’s
liability
for
5
the
tax
year
may
be
credited
to
the
tax
liability
for
the
6
following
five
years
or
until
depleted,
whichever
is
earlier.
7
A
tax
credit
shall
not
be
carried
back
to
a
tax
year
prior
to
8
the
tax
year
in
which
the
taxpayer
redeems
the
tax
credit.
A
9
tax
credit
shall
not
be
transferable
to
any
other
person
other
10
than
the
taxpayer’s
estate
or
trust
upon
the
taxpayer’s
death.
11
Sec.
7.
APPLICABILITY.
This
division
of
this
Act
is
12
applicable
January
1,
2015,
for
tax
years
beginning
on
or
after
13
that
date.
14
EXPLANATION
15
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
16
the
explanation’s
substance
by
the
members
of
the
general
assembly.
17
GENERAL.
This
bill
provides
for
the
care
of
livestock
18
by
local
or
state
government,
including
by
a
local
authority
19
(county
or
city)
in
order
to
rescue,
maintain,
or
dispose
of
20
the
livestock
pursuant
to
a
court
order
(Code
section
717.2,
21
717.2A,
or
717A.5)
or
by
the
department
of
agriculture
and
22
land
stewardship
(DALS)
in
supervising
livestock
that
is
in
23
immediate
need
of
sustenance
(Code
section
717.3,
717.4,
or
24
717.5)
and
providing
for
its
sustenance
and
disposition.
25
BILL’S
PROVISIONS
——
IN-SERVICE
TRAINING
BY
LAW
ENFORCEMENT
26
OFFICIALS.
The
bill
requires
additional
in-service
training
27
for
sheriffs
and
deputy
sheriffs
by
the
Iowa
law
enforcement
28
academy
(Code
section
80B.11).
The
bill
requires
in-service
29
training
that
provides
practical
methods
to
identify
30
differences
between
endangered
livestock
and
a
customary
animal
31
husbandry
practice.
The
bill
also
provides
that
the
program
32
may
be
developed
and
administered
in
consultation
with
the
Iowa
33
veterinary
medical
association,
the
veterinary
college
of
the
34
Iowa
state
university
of
science
and
technology,
and
the
Iowa
35
-3-
LSB
5776HH
(7)
85
da/rj
3/
4
H.F.
2300
board
of
veterinary
medicine.
1
BILL’S
PROVISIONS
——
TAX
CREDIT
TO
REIMBURSE
VETERINARIANS
2
PROVIDING
FEED
TO
LIVESTOCK.
The
bill
also
provides
that
if
a
3
local
authority
or
DALS
involves
a
veterinarian
who
feeds
the
4
livestock,
the
veterinarian
is
entitled
to
claim
an
annual
tax
5
credit
for
unreimbursed
expenses
up
to
$1,000.
6
BACKGROUND.
A
local
authority
may
be
a
party
to
a
civil
7
action
to
maintain
or
dispose
of
livestock
(cattle,
goats,
8
sheep,
horses,
swine,
ostriches,
rheas,
emus,
farm
deer
9
(e.g.,
confined
whitetail),
or
poultry),
in
cases
of
livestock
10
neglect
involving
a
responsible
person’s
failure
to
provide
the
11
livestock
with
care
or
who
injures
or
destroy
the
livestock,
12
including
to
comply
with
customary
animal
practices.
A
13
local
authority
may
rescue
the
livestock
and
provide
for
its
14
maintenance,
including
by
contracting
with
a
livestock
care
15
provider
(Code
section
717.2A).
DALS
may
also
be
a
party
of
16
a
civil
action
to
supervise,
or
appoint
a
qualified
person
to
17
supervise,
certain
species
of
livestock
(cattle,
sheep,
swine,
18
or
poultry).
In
both
cases,
a
local
authority
or
DALS
must
act
19
in
accordance
with
a
court
order
(Code
sections
717.3,
717.4,
20
and
717.5)
which
may
provide
for
the
sale
of
the
livestock
and
21
the
distribution
of
any
proceeds
to
cover
expenses
incurred
by
22
the
local
authority
or
DALS.
23
-4-
LSB
5776HH
(7)
85
da/rj
4/
4