Text: HF02148 Text: HF02150 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR
1 2 CHILD ABUSE PREVENTION PROJECTS.
1 3 1. A person who files an individual or a joint income tax
1 4 return with the department of revenue and finance under
1 5 section 422.13 may designate any amount to be paid to the
1 6 general fund of the state and used for the purposes of funding
1 7 child abuse prevention projects. If the refund due on the
1 8 return or the payment remitted with the return is insufficient
1 9 to pay the additional amount designated by the taxpayer to be
1 10 used for the purposes of funding child abuse prevention
1 11 projects, the amount designated shall be reduced to the
1 12 remaining amount of refund or the remaining amount remitted
1 13 with the return.
1 14 2. It is the intent of the general assembly that the funds
1 15 generated from the checkoff be appropriated and used to fund
1 16 child abuse prevention projects.
1 17 3. The director of revenue and finance shall draft the
1 18 income tax form to allow the designation on the tax return of
1 19 contributions to be used for the purposes of funding child
1 20 abuse prevention projects.
1 21 The department of revenue and finance on or before January
1 22 31 of the year following the preceding calendar year shall
1 23 certify the total amount designated on the tax return forms
1 24 due in the preceding calendar year and shall report the amount
1 25 to the treasurer of state.
1 26 The department of revenue and finance shall consult the
1 27 adult, children, and family services division of the
1 28 department of human services concerning the adoption of rules
1 29 to administer this section. However, before a checkoff
1 30 pursuant to this section shall be permitted, all liabilities
1 31 on the books of the department of revenue and finance and
1 32 accounts identified as owing under section 421.17 and the
1 33 political contribution allowed under section 56.18 shall be
1 34 satisfied.
1 35 Sec. 2. IMPLEMENTATION. Pursuant to section 422.12E,
2 1 which limits the number of income tax return checkoffs which
2 2 may be included on an income tax return, the child abuse
2 3 prevention projects income tax checkoff shall not be eligible
2 4 for placement on state individual income tax returns until tax
2 5 years beginning on or after January 1, 1996.
2 6 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
2 7 retroactively to January 1, 1996, for tax years beginning on
2 8 or after that date.
2 9 EXPLANATION
2 10 This bill establishes an income tax checkoff on state
2 11 individual and joint income tax returns, the revenue from
2 12 which is to be used to fund child abuse prevention projects.
2 13 The bill applies retroactively to January 1, 1996, for tax
2 14 years beginning on or after that date. However, because of
2 15 the limitation on the number of income tax checkoffs, the
2 16 child abuse prevention projects checkoff is not eligible for
2 17 placement on tax returns until tax years beginning on or after
2 18 January 1, 1996.
2 19 LSB 3256HH 76
2 20 sc/sc/14
Text: HF02148 Text: HF02150 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
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