Text: HF02010 Text: HF02012 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 427.3, subsection 2, Code 1995, is
1 2 amended to read as follows:
1 3 2. The property, not to exceed one thousand eight hundred
1 4 fifty-two dollars in taxable value of an honorably separated,
1 5 retired, furloughed to a reserve, placed on inactive status,
1 6 or discharged soldier, sailor, marine, or nurse of the second
1 7 World War from December 7, 1941, to December 31, 1946, army of
1 8 occupation in Germany from November 12, 1918, to July 11,
1 9 1923, American expeditionary forces in Siberia from November
1 10 12, 1918, to April 30, 1920, second Nicaraguan campaign with
1 11 the navy or marines in Nicaragua or on combatant ships 1926-
1 12 1933, second Haitian suppression of insurrections 1919-1920,
1 13 navy and marine operations in China 1937-1939 and Yangtze
1 14 service with navy and marines in Shanghai or in the Yangtze
1 15 Valley 1926-1927 and 1930-1932 or of the Korean Conflict at
1 16 any time between June 25, 1950, and January 31, 1955, both
1 17 dates inclusive, or those who served on active duty during the
1 18 Vietnam Conflict beginning December 22, 1961, and ending May
1 19 7, 1975, both dates inclusive, or those who served on active
1 20 duty during the Persian Gulf Conflict at any time between
1 21 August 2, 1990, and the date the president or the Congress of
1 22 the United States declares a permanent cessation of
1 23 hostilities, both dates inclusive. However, if Congress
1 24 enacts a date different from August 2, 1990, as the beginning
1 25 of the Persian Gulf Conflict for purposes of determining
1 26 whether a veteran is entitled to receive military benefits as
1 27 a veteran of the Persian Gulf Conflict, that date shall be
1 28 substituted for August 2, 1990. The property value exemption
1 29 in this subsection shall also apply to the property of an
1 30 honorably discharged soldier, sailor, marine, or nurse who
1 31 becomes totally disabled while serving on active duty with the
1 32 armed forces of the United States during any period of time.
1 33 For the purposes of this section, "active duty" means full-
1 34 time duty in the armed forces of the United States, excluding
1 35 active duty for training purposes only and excluding any
2 1 period a person was assigned by the armed forces to a civilian
2 2 institution for a course of education or training which was
2 3 substantially the same as established courses offered to
2 4 civilians, or as a cadet or midshipman, however enrolled, at
2 5 one of the service academies.
2 6 Sec. 2. EFFECTIVE DATE. This Act, being deemed of
2 7 immediate importance, takes effect upon enactment.
2 8 EXPLANATION
2 9 This bill provides persons who become totally disabled
2 10 while serving on active duty with the armed forces of the
2 11 United States with eligibility for an exemption from property
2 12 taxation in an amount not to exceed $1,852 in taxable
2 13 valuation. The total disability need not have occurred during
2 14 the dates of war or armed conflicts as specified in section
2 15 427.3. However, the person must have been on active duty with
2 16 the United States armed forces when the total disability
2 17 occurred. This is the same amount of property value which is
2 18 exempted from the taxable value of property of honorably
2 19 discharged soldiers, sailors, marines, and nurses who served
2 20 on active duty in the armed forces of the United States during
2 21 World War II and other armed conflicts since World War I.
2 22 LSB 3058HH 76
2 23 tj/jw/5
Text: HF02010 Text: HF02012 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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