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1 1 Section 1. DEPARTMENT OF ECONOMIC DEVELOPMENT – STRATEGIC
1 2 INVESTMENT FUND – TOURISM. There is appropriated from the
1 3 general fund of the state to the department of economic
1 4 development for the fiscal year beginning July 1, 1995, and
1 5 ending June 30, 1996, to supplement the appropriations made in
1 6 1995 Iowa Acts, chapter 204, section 1, the following amounts,
1 7 or so much thereof as is necessary, to be used for the
1 8 purposes designated:
1 9 1. For deposit in the Iowa strategic investment fund, to
1 10 supplement the amount appropriated in 1995 Iowa Acts, chapter
1 11 204, section 1, subsection 2, paragraph "d":
1 12 .................................................. $ 2,100,000
1 13 2. To supplement the amount allocated for heritage tourism
1 14 and sesquicentennial advertising in 1995 Iowa Acts, chapter
1 15 204, section 1, subsection 5, paragraph "b", to be used for
1 16 media purchases and other promotional efforts for the
1 17 sesquicentennial advertising:
1 18 .................................................. $ 2,000,000
1 19 Notwithstanding section 8.33, moneys appropriated in this
1 20 subsection which remain unencumbered or unobligated at the
1 21 close of the fiscal year shall not revert to the general fund
1 22 of the state but shall remain available for the purpose
1 23 designated in the succeeding fiscal year.
1 24 Sec. 2. DEPARTMENT OF HUMAN SERVICES – CHILD DAY CARE.
1 25 There is appropriated from the general fund of the state to
1 26 the department of human services for the fiscal year beginning
1 27 July 1, 1995, and ending June 30, 1996, to supplement the
1 28 appropriation made in 1995 Iowa Acts, chapter 205, section 6,
1 29 the following amount, or so much thereof as is necessary, to
1 30 be used for the purpose designated:
1 31 For state child care assistance, provided moneys
1 32 appropriated in this section are not subject to transfer under
1 33 section 8.39 or any other provision but shall only be used for
1 34 funding of state child care assistance for persons who are
1 35 eligible for or are on a waiting list for but who are not
2 1 receiving the assistance as of the effective date of this
2 2 section:
2 3 .................................................. $ 1,274,000
2 4 Sec. 3. STATE PUBLIC DEFENDER. There is appropriated from
2 5 the general fund of the state to the office of the state
2 6 public defender of the department of inspections and appeals
2 7 for the fiscal year beginning July 1, 1995, and ending June
2 8 30, 1996, to supplement the appropriation made in 1995 Iowa
2 9 Acts, chapter 207, section 16, subsection 2, the following
2 10 amount, or so much thereof as is necessary, to be used for the
2 11 purpose designated:
2 12 For court-appointed attorney fees for indigent adults and
2 13 juveniles, as specified in law by the general assembly:
2 14 .................................................. $ 6,400,000
2 15 Sec. 4. DEPARTMENT OF EDUCATION – GENERAL ADMINISTRATION.
2 16 There is appropriated from the general fund of the state to
2 17 the department of education for the fiscal year beginning July
2 18 1, 1995, and ending June 30, 1996, to supplement the amount
2 19 appropriated in 1995 Iowa Acts, chapter 218, section 1,
2 20 subsection 1, the following amount, or so much thereof as is
2 21 necessary, to be used for the purpose designated:
2 22 For general administration to be used to provide assistance
2 23 to school districts involved in a financial reporting pilot
2 24 project:
2 25 .................................................. $ 50,000
2 26 Notwithstanding section 8.33, moneys appropriated in this
2 27 section which remain unexpended or unobligated at the close of
2 28 the fiscal year shall not revert to the general fund of the
2 29 state but shall remain available for expenditure in the
2 30 succeeding fiscal year for the purpose designated.
2 31 Sec. 5. SCHOOL FOR THE DEAF AND BRAILLE AND SIGHT SAVING
2 32 SCHOOL. There is appropriated from the general fund of the
2 33 state to the state board of regents for the fiscal year
2 34 beginning July 1, 1995, and ending June 30, 1996, to
2 35 supplement the amounts appropriated in 1995 Iowa Acts, chapter
3 1 218, section 6, subsections 5 and 6, the following amounts, or
3 2 so much thereof as is necessary, to be used for the purposes
3 3 designated:
3 4 1. For the state school for the deaf:
3 5 .................................................. $ 47,000
3 6 2. For the Iowa braille and sight saving school:
3 7 .................................................. $ 47,000
3 8 3. Of the moneys appropriated to the state school for the
3 9 deaf and the Iowa braille and sight saving school in this
3 10 section, each school may expend not more than $45,000 for
3 11 technology needs of the school. Notwithstanding section 8.33,
3 12 moneys appropriated in this section which remain unexpended or
3 13 unobligated at the close of the fiscal year shall not revert
3 14 to the general fund of the state, but shall remain available
3 15 for expenditure for technology needs at the designated school
3 16 in the succeeding fiscal year.
3 17 Sec. 6. DEPARTMENT OF GENERAL SERVICES. There is
3 18 appropriated from the general fund of the state to the
3 19 department of general services for the fiscal year beginning
3 20 July 1, 1995, and ending June 30, 1996, to supplement the
3 21 appropriation made in 1995 Iowa Acts, chapter 219, section 5,
3 22 subsection 6, the following amount, or so much thereof as is
3 23 necessary, to be used for the purpose designated:
3 24 For utility costs:
3 25 .................................................. $ 55,000
3 26 Sec. 7. DEPARTMENT OF INSPECTIONS AND APPEALS. There is
3 27 appropriated from the general fund of the state to the
3 28 department of inspections and appeals for the fiscal year
3 29 beginning July 1, 1995, and ending June 30, 1996, to
3 30 supplement the appropriation made in 1995 Iowa Acts, chapter
3 31 219, section 9, the following amount, or so much thereof as is
3 32 necessary, to be used for the purpose designated:
3 33 For racetrack regulation, to be used for employment of not
3 34 more than one full-time equivalent position which shall be in
3 35 addition to the full-time equivalent positions authorized in
4 1 1995 Iowa Acts, chapter 219, section 9:
4 2 .................................................. $ 42,000
4 3 Sec. 8. DEPARTMENT OF PERSONNEL. There is appropriated
4 4 from the Iowa public employees' retirement system fund to the
4 5 department of personnel for the fiscal year beginning July 1,
4 6 1995, and ending June 30, 1996, to supplement the
4 7 appropriation made in 1995 Iowa Acts, chapter 219, section 16,
4 8 subsection 1, the following amount, or so much thereof as is
4 9 necessary, to be used for the purpose designated:
4 10 For salaries, support, maintenance, and other operational
4 11 purposes to pay the costs of the Iowa public employees'
4 12 retirement system:
4 13 .................................................. $ 116,850
4 14 Sec. 9. DEPARTMENT OF REVENUE AND FINANCE. There is
4 15 appropriated from the general fund of the state to the
4 16 department of revenue and finance for the fiscal year
4 17 beginning July 1, 1995, and ending June 30, 1996, to
4 18 supplement the appropriation made in 1995 Iowa Acts, chapter
4 19 219, section 19, subsection 3, the following amount, or so
4 20 much thereof as is necessary, to be used for the purpose
4 21 designated:
4 22 For internal resources management:
4 23 .................................................. $ 104,500
4 24 Sec. 10. DEPARTMENT OF REVENUE AND FINANCE – REFUND
4 25 CLAIMS. There is appropriated from the general fund of the
4 26 state to the department of revenue and finance for the fiscal
4 27 year beginning July 1, 1995, and ending June 30, 1996, an
4 28 amount sufficient to pay all refund claims timely filed
4 29 pursuant to section 422.73, subsection 3, as enacted by this
4 30 Act, and to pay up to $75,000 for processing such claims.
4 31 Notwithstanding section 8.33, moneys appropriated in this
4 32 section which remain unexpended or unobligated at the close of
4 33 the fiscal year shall not revert to the general fund of the
4 34 state but shall remain available for expenditure in the
4 35 succeeding fiscal year for the purposes of paying refund
5 1 claims and processing costs as provided in this section and
5 2 the moneys are not subject to transfer under section 8.39.
5 3 Sec. 11. Section 422.73, Code 1995, is amended by adding
5 4 the following new subsection:
5 5 NEW SUBSECTION. 3. Notwithstanding subsection 2, a claim
5 6 for refund of individual income tax paid for any tax year
5 7 beginning on or after January 1, 1985, and before January 1,
5 8 1989, is considered timely if filed with the department on or
5 9 before October 31, 1996, if the taxpayer's claim is the result
5 10 of the unconstitutional taxation of federal pension benefits
5 11 based upon the decision in Davis v. Michigan Department of
5 12 Treasury, 489 U.S. 803, 109 S. Ct. 1500 (1989).
5 13 A taxpayer entitled to a refund of tax paid under this
5 14 subsection shall receive an amount equal to one hundred
5 15 percent of the refund without interest. The claim for refund
5 16 shall be filed separate from any income tax return and shall
5 17 not be allowed as a credit for income taxes owed. A claim
5 18 shall be filed between the effective date of this subsection
5 19 and October 31, 1996. An extension for filing shall not be
5 20 allowed and claims disallowed on the basis of timeliness shall
5 21 not be allowed upon appeal to any other state agency
5 22 notwithstanding any other provision of law.
5 23 The claim for refund shall be made on claim forms to be
5 24 made available by the department. In order for a taxpayer to
5 25 have a valid refund claim, the taxpayer must supply legible
5 26 copies of documents the director deems necessary to show
5 27 entitlement to the refund, including but not limited to income
5 28 tax forms and W-2P forms, which will establish the state
5 29 income tax that was paid on the federal pension benefits for
5 30 the tax years in question. The burden of proof is on the
5 31 taxpayer to show that the claim for refund is valid. Estates
5 32 are not entitled to file a claim for refund under this
5 33 subsection, except a spouse of a deceased taxpayer who was the
5 34 spouse of the taxpayer when the unconstitutional tax was
5 35 imposed may file a claim for refund without reopening the
6 1 deceased taxpayer's estate. If a taxpayer has filed a claim
6 2 under this subsection and subsequently dies before receipt of
6 3 the refund, the taxpayer's estate is entitled to receipt of
6 4 any valid refund claim.
6 5 The department shall make a reasonable attempt to notify
6 6 individuals who are entitled to a refund under this
6 7 subsection.
6 8 Sec. 12. EFFECTIVE DATE. This Act, being deemed of
6 9 immediate importance, takes effect upon enactment.
6 10 HF 2114
6 11 jp/pk/25
Text: HF02113 Text: HF02115 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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