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House Amendment 5079

Amendment Text

PAG LIN
  1  1    Amend House File 2114, as amended, passed, and
  1  2 reprinted by the House, as follows:
  1  3    #1.  Page 1, line 11, by inserting after the letter
  1  4 ""d"" the following:  ", provided that the funds
  1  5 appropriated in this subsection which are used for the
  1  6 purposes of the community economic betterment program
  1  7 are not used for awards of more than $750,000 or for
  1  8 forgivable loan awards of more than $500,000, are
  1  9 awarded only for jobs paying at least 100 percent of
  1 10 the average county wage, that the $9.00 per hour cap
  1 11 on the minimum wage threshold for urban counties be
  1 12 discontinued, that the department establish a policy
  1 13 to increase the number of no or low interest loans in
  1 14 order to decrease the number of forgivable loans
  1 15 awarded, to establish procedures to provide short
  1 16 term, no or low interest loans from obligated but
  1 17 unexpended funds in the community economic betterment
  1 18 account, and to establish community revolving loan
  1 19 funds utilizing a portion of amounts repaid on loans
  1 20 awarded under the community economic betterment
  1 21 program".
  1 22    #2.  Page 1, by striking lines 23 and 24 and
  1 23 inserting the following:  "designated in the
  1 24 succeeding fiscal year."
  1 25    #3.  Page 1, by inserting before line 25 the
  1 26 following:
  1 27    "Sec.    .  DEPARTMENT OF HUMAN SERVICES – CHILD
  1 28 DAY CARE.  There is appropriated from the general fund
  1 29 of the state to the department of human services for
  1 30 the fiscal year beginning July 1, 1995, and ending
  1 31 June 30, 1996, to supplement the appropriation made in
  1 32 1995 Iowa Acts, chapter 205, section 6, the following
  1 33 amount, or so much thereof as is necessary, to be used
  1 34 for the purpose designated:
  1 35    For state child care assistance, provided moneys
  1 36 appropriated in this section are not subject to
  1 37 transfer under section 8.39 or any other provision but
  1 38 shall only be used for funding of state child care
  1 39 assistance for persons who are eligible for or are on
  1 40 a waiting list for but who are not receiving the
  1 41 assistance as of the effective date of this section:  
  1 42 .................................................. $  2,100,000".
  1 43    #4.  Page 2, by inserting before line 1 the
  1 44 following:
  1 45    "Sec.    .  DEPARTMENT OF EDUCATION – GENERAL
  1 46 ADMINISTRATION.  There is appropriated from the
  1 47 general fund of the state to the department of
  1 48 education for the fiscal year beginning July 1, 1995,
  1 49 and ending June 30, 1996, to supplement the amount
  1 50 appropriated in 1995 Iowa Acts, chapter 218, section
  2  1 1, subsection 1, the following amount, or so much
  2  2 thereof as is necessary, to be used for the purpose
  2  3 designated:
  2  4    For general administration to be used to provide
  2  5 assistance to school districts involved in a financial
  2  6 reporting pilot project:  
  2  7 .................................................. $     50,000
  2  8    Notwithstanding section 8.33, moneys appropriated
  2  9 in this section which remain unexpended or unobligated
  2 10 at the close of the fiscal year shall not revert to
  2 11 the general fund of the state but shall remain
  2 12 available for expenditure in the succeeding fiscal
  2 13 year for the purpose designated.
  2 14    Sec.    .  SCHOOL FOR THE DEAF AND BRAILLE AND
  2 15 SIGHT SAVING SCHOOL.  There is appropriated from the
  2 16 general fund of the state to the state board of
  2 17 regents for the fiscal year beginning July 1, 1995,
  2 18 and ending June 30, 1996, to supplement the amounts
  2 19 appropriated in 1995 Iowa Acts, chapter 218, section
  2 20 6, subsections 5 and 6, the following amounts, or so
  2 21 much thereof as is necessary, to be used for the
  2 22 purposes designated:
  2 23    1.  For the state school for the deaf:  
  2 24 .................................................. $     47,000
  2 25    2.  For the Iowa braille and sight saving school:  
  2 26 .................................................. $     47,000
  2 27    3.  Of the moneys appropriated to the state school
  2 28 for the deaf and the Iowa braille and sight saving
  2 29 school in this section, each school may expend not
  2 30 more than $45,000 for technology needs of the school.
  2 31 Notwithstanding section 8.33, moneys appropriated in
  2 32 this section which remain unexpended or unobligated at
  2 33 the close of the fiscal year shall not revert to the
  2 34 general fund of the state, but shall remain available
  2 35 for expenditure for technology needs at the designated
  2 36 school in the succeeding fiscal year.
  2 37    Sec.    .  ETHICS AND CAMPAIGN DISCLOSURE BOARD.
  2 38 There is appropriated from the general fund of the
  2 39 state to the ethics and campaign disclosure board for
  2 40 the fiscal year beginning July 1, 1995, and ending
  2 41 June 30, 1996, to supplement the appropriation made in
  2 42 1995 Iowa Acts, chapter 219, section 2, the following
  2 43 amount, or so much thereof as is necessary, to be used
  2 44 for the purpose designated:
  2 45    For salaries, support, maintenance, and
  2 46 miscellaneous purposes:  
  2 47 .................................................. $     40,000".
  2 48    #5.  Page 2, by inserting after line 9 the
  2 49 following:
  2 50    "Sec.    .  DEPARTMENT OF INSPECTIONS AND APPEALS.
  3  1 There is appropriated from the general fund of the
  3  2 state to the department of inspections and appeals for
  3  3 the fiscal year beginning July 1, 1995, and ending
  3  4 June 30, 1996, to supplement the appropriation made in
  3  5 1995 Iowa Acts, chapter 219, section 9, the following
  3  6 amount, or so much thereof as is necessary, to be used
  3  7 for the purpose designated:
  3  8    For racetrack regulation, to be used for employment
  3  9 of not more than one full-time equivalent position
  3 10 which shall be in addition to the full-time equivalent
  3 11 positions authorized in 1995 Iowa Acts, chapter 219,
  3 12 section 9:  
  3 13 .................................................. $     42,000".
  3 14    #6.  Page 2, line 20, by striking the figure
  3 15 "150,000" and inserting the following:  "116,850".
  3 16    #7.  Page 2, line 25, by striking the word
  3 17 "appropriation" and inserting the following:
  3 18 "appropriations".
  3 19    #8.  Page 2, line 26, by striking the word and
  3 20 figure "subsection 3,".
  3 21    #9.  Page 2, line 27, by striking the word
  3 22 "purpose" and inserting the following:  "purposes".
  3 23    #10.  Page 2, by striking lines 29 and 30 and
  3 24 inserting the following:
  3 25    "1.  For state financial management to supplement
  3 26 the amount appropriated in 1995 Iowa Acts, chapter
  3 27 219, section 19, subsection 2, to be used for payments
  3 28 under section 422.73, subsection 3, as enacted by this
  3 29 Act:  
  3 30 ................................................. $ 18,300,000
  3 31    Notwithstanding section 422.73, subsection 3, as
  3 32 enacted by this Act, if the department receives claims
  3 33 for refunds in excess of the amounts appropriated in
  3 34 this subsection for payment of the refunds and
  3 35 interest, the department shall prorate the refund
  3 36 payments and the prorated amount shall be the full
  3 37 amount of refund a taxpayer is entitled to receive.  
  3 38    Notwithstanding section 8.33, moneys appropriated
  3 39 in this subsection which remain unexpended or
  3 40 unobligated at the close of the fiscal year shall not
  3 41 revert to the general fund of the state but shall
  3 42 remain available for expenditure in the succeeding
  3 43 fiscal year for the purpose designated and the moneys
  3 44 are not subject to transfer under section 8.39.
  3 45    2.  For internal resources management to supplement
  3 46 the amount appropriated in 1995 Iowa Acts, chapter
  3 47 219, section 19, subsection 3:  
  3 48 .................................................. $    104,500".
  3 49    #11.  Page 2, by inserting before line 31 the
  3 50 following:
  4  1    "Sec.    .  Section 422.73, Code 1995, is amended
  4  2 by adding the following new subsection:
  4  3    NEW SUBSECTION.  3.  Notwithstanding subsection 2,
  4  4 a claim for refund of individual income tax paid for
  4  5 any tax year beginning on or after January 1, 1985,
  4  6 and before January 1, 1989, is considered timely if
  4  7 filed with the department on or before July 1, 1996,
  4  8 if the taxpayer's claim is the result of the
  4  9 unconstitutional taxation of federal pension benefits
  4 10 based upon the decision in Davis v. Michigan
  4 11 Department of Treasury, 489 US. 803, 109 S. Ct. 1500
  4 12 (1989).
  4 13    A taxpayer entitled to a refund of tax paid under
  4 14 this subsection shall receive an amount equal to one
  4 15 hundred percent of the refund with interest calculated
  4 16 to January 12, 1994, less five dollars to be retained
  4 17 by the department to defray costs of notification and
  4 18 the cost of processing the refund claim.  The claim
  4 19 for refund may, at the option of the taxpayer, be
  4 20 filed with any income tax return or may be filed
  4 21 separate from any income tax return and, if filed with
  4 22 an income tax return, shall be allowed as a credit for
  4 23 income taxes owed, otherwise the claim shall not be
  4 24 allowed as a credit for income taxes owed.  A claim
  4 25 shall be filed between the effective date of this
  4 26 subsection and October 31, 1996.  An extension for
  4 27 filing shall not be allowed and claims disallowed on
  4 28 the basis of timeliness shall not be allowed upon
  4 29 appeal to any other state agency notwithstanding any
  4 30 other provision of law.
  4 31    The claim for refund shall be made on claim forms
  4 32 to be made available by the department.  In order for
  4 33 a taxpayer to have a valid refund claim, the taxpayer
  4 34 must supply legible copies of documents the director
  4 35 deems necessary to show entitlement to the refund,
  4 36 including but not limited to income tax forms and W-2P
  4 37 forms, which will establish the state income tax that
  4 38 was paid on the federal pension benefits for the tax
  4 39 years in question.  The burden of proof is on the
  4 40 taxpayer to show that the claim for refund is valid.
  4 41 A spouse of a deceased taxpayer who was the spouse of
  4 42 the taxpayer when the unconstitutional tax was imposed
  4 43 may file a claim for refund without reopening the
  4 44 deceased taxpayer's estate.
  4 45    The department shall make a reasonable attempt to
  4 46 notify individuals who are entitled to a refund under
  4 47 this subsection."
  4 48    #12.  By renumbering, relettering, or redesignating
  4 49 and correcting internal references as necessary.  
  4 50 HF 2114S
  5  1 jp/cc/26
     

Text: H05078                            Text: H05080
Text: H05000 - H05099                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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