Text: H05045 Text: H05047 Text: H05000 - H05099 Text: H Index Bills and Amendments: General Index Bill History: General Index
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PAG LIN
1 1 Amend House File 2111 as follows:
1 2 #1. Page 4, by inserting after line 18 the
1 3 following:
1 4 "4. Moneys from the taxpayer relief account shall
1 5 be used to pay refund claims pursuant to section
1 6 422.73, subsection 3.
1 7 Sec. 200. Section 422.73, Code 1995, is amended by
1 8 adding the following new subsection:
1 9 NEW SUBSECTION. 3. Notwithstanding subsection 2,
1 10 a claim for refund of individual income tax paid for
1 11 any tax year beginning on or after January 1, 1985,
1 12 and before January 1, 1989, is considered timely if
1 13 filed with the department on or before October 31,
1 14 1996, if the taxpayer's claim is the result of the
1 15 unconstitutional taxation of federal pension benefits
1 16 based upon the decision in Davis v. Michigan
1 17 Department of Treasury, 489 US. 803, 109 S. Ct. 1500
1 18 (1989).
1 19 A taxpayer entitled to a refund of tax paid under
1 20 this subsection shall receive an amount equal to one
1 21 hundred percent of the refund plus interest, with
1 22 interest not accruing after January 31, 1996. The
1 23 claim for refund shall be filed separate from any
1 24 income tax return and shall not be allowed as a credit
1 25 for income taxes owed. A claim shall be filed between
1 26 the effective date of this subsection and October 31,
1 27 1996. An extension for filing shall not be allowed
1 28 and claims disallowed on the basis of timeliness shall
1 29 not be allowed upon appeal to any other state agency
1 30 notwithstanding any other provision of law.
1 31 The claim for refund shall be made on claim forms
1 32 to be made available by the department. In order for
1 33 a taxpayer to have a valid refund claim, the taxpayer
1 34 must supply legible copies of documents the director
1 35 deems necessary to show entitlement to the refund,
1 36 including but not limited to income tax forms and W-2P
1 37 forms, which will establish the state income tax that
1 38 was paid on the federal pension benefits for the tax
1 39 years in question. The burden of proof is on the
1 40 taxpayer to show that the claim for refund is valid.
1 41 Estates are not entitled to file a claim for refund
1 42 under this subsection. However, if a taxpayer has
1 43 filed a claim under this subsection and subsequently
1 44 dies before receipt of the refund, the taxpayer's
1 45 estate is entitled to receipt of any valid refund
1 46 claim.
1 47 The department shall make a reasonable attempt to
1 48 notify individuals who are entitled to a refund under
1 49 this subsection.
1 50 Sec. . Section 200 of this division, being
2 1 deemed of immediate importance, takes effect upon
2 2 enactment."
2 3 #2. Title page, line 3, by inserting after the
2 4 word "tax," the following: "filing of claims for
2 5 refunds under the state individual income tax as a
2 6 result of taxes paid on certain pensions,".
2 7
2 8
2 9
2 10 O'BRIEN of Boone
2 11
2 12
2 13
2 14 MAY of Worth
2 15 HF 2111.208 76
2 16 mg/jj
Text: H05045 Text: H05047 Text: H05000 - H05099 Text: H Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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