HF 2442 (LSB 1360HV (1) 86)

HOUSE FILE 2442

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO HF 94)

A BILL FOR

An Act eliminating a requirement that taxpayers indicate on their tax returns the presence or absence of health care coverage for their dependent children and apply for certain public health care coverage, and including effective date and retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  REPEAL.  Section 422.12M, Code 2016, is repealed.
    Sec. 2.  EFFECTIVE UPON ENACTMENT.  This Act, being deemed of immediate importance, takes effect upon enactment.
    Sec. 3.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2016, for tax years beginning on or after that date.
EXPLANATION
The inclusion of this explanation does not constitute agreement with

the explanation’s substance by the members of the general assembly.
   This bill repeals Code section 422.12M, which requires taxpayers to indicate on their tax returns the presence or absence of health care coverage for their dependent children and to apply for Medicaid or the hawk-i program if they meet certain income eligibility standards. The bill is effective upon enactment and applies retroactively to January 1, 2016, for tax years beginning on or after that date.