Text: H03206 Text: H03208 Text: H03200 - H03299 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend the amendment, H-3030, to Senate File 69, as
1 2 passed by the Senate, as follows:
1 3 #1. Page 4, by inserting before line 35 the
1 4 following:
1 5 "Sec. . Section 422.73, Code 1995, is amended
1 6 by adding the following new subsection:
1 7 NEW SUBSECTION. 3. Notwithstanding subsection 2,
1 8 a claim for credit or refund of individual income tax
1 9 paid for any tax year beginning on or after January 1,
1 10 1985, and before January 1, 1989, is considered timely
1 11 if filed with the department on or before April 30,
1 12 1996, if the taxpayer's claim is the result of the
1 13 unconstitutional taxation of federal pension benefits
1 14 based upon the decision in Davis v. Michigan
1 15 Department of Treasury, 489 US. 803, 109 S. Ct. 1500
1 16 (1989).
1 17 A taxpayer entitled to a credit or refund of tax
1 18 paid under this subsection shall receive an amount
1 19 equal to ninety-five percent of the credit or refund
1 20 plus interest with interest not accruing after January
1 21 12, 1994. The claim for credit or refund shall be
1 22 made on the income tax return for the tax year
1 23 beginning in the 1995 calendar year. If the taxpayer
1 24 does not owe tax or the credit is in excess of the tax
1 25 computed, the taxpayer shall receive a refund of the
1 26 excess."
1 27 #2. By renumbering as necessary.
1 28
1 29
1 30
1 31 O'BRIEN of Boone
1 32
1 33
1 34
1 35 RUNNING of Linn
1 36
1 37
1 38
1 39 MURPHY of Dubuque
1 40
1 41
1 42
1 43 HOLVECK of Polk
1 44
1 45
1 46
1 47 DODERER of Johnson
1 48
1 49
1 50
2 1 LARKIN of Lee
2 2
2 3
2 4
2 5 BAKER of Polk
2 6
2 7
2 8
2 9 OLLIE of Clinton
2 10
2 11
2 12
2 13 COHOON of Des Moines
2 14
2 15
2 16
2 17 BELL of Jasper
2 18
2 19
2 20
2 21 MASCHER of Johnson
2 22
2 23
2 24
2 25 HARPER of Black Hawk
2 26
2 27
2 28
2 29 BURNETT of Story
2 30
2 31
2 32
2 33 CONNORS of Polk
2 34
2 35
2 36
2 37 JOCHUM of Dubuque
2 38
2 39
2 40
2 41 WITT of Black Hawk
2 42
2 43
2 44
2 45 KREIMAN of Davis
2 46
2 47
2 48
2 49 FALLON of Polk
2 50
3 1
3 2
3 3 BRAND of Benton
3 4
3 5
3 6
3 7 CATALDO of Polk
3 8
3 9
3 10
3 11 MCCOY of Polk
3 12
3 13
3 14
3 15 WARNSTADT of Woodbury
3 16
3 17
3 18
3 19 MORELAND of Wapello
3 20
3 21
3 22
3 23 WEIGEL of Chickasaw
3 24
3 25
3 26
3 27 KOENIGS of Mitchell
3 28
3 29
3 30
3 31 NELSON of Pottawattamie
3 32
3 33
3 34
3 35 MERTZ of Kossuth
3 36
3 37
3 38
3 39 MYERS of Johnson
3 40
3 41
3 42
3 43 MAY of Worth
3 44
3 45
3 46
3 47 MUNDIE of Webster
3 48
3 49
3 50
4 1 BERNAU of Story
4 2
4 3
4 4
4 5 SCHRADER of Marion
4 6 SF 69.310 76
4 7 mg/cf
Text: H03206 Text: H03208 Text: H03200 - H03299 Text: H Index Bills and Amendments: General Index Bill History: General Index
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