Text: S05057 Text: S05059 Text: S05000 - S05099 Text: S Index Bills and Amendments: General Index Bill History: General Index
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, by striking lines 23 and 24 and 1 4 inserting the following: "designated in the 1 5 succeeding fiscal year." 1 6 #2. Page 1, by inserting before line 25 the 1 7 following: 1 8 "Sec. . DEPARTMENT OF HUMAN SERVICES &endash; CHILD 1 9 DAY CARE. There is appropriated from the general fund 1 10 of the state to the department of human services for 1 11 the fiscal year beginning July 1, 1995, and ending 1 12 June 30, 1996, to supplement the appropriation made in 1 13 1995 Iowa Acts, chapter 205, section 6, the following 1 14 amount, or so much thereof as is necessary, to be used 1 15 for the purpose designated: 1 16 For state child care assistance: 1 17 .................................................. $ 2,100,000". 1 18 #3. Page 2, by inserting before line 1 the 1 19 following: 1 20 "Sec. . DEPARTMENT OF EDUCATION &endash; GENERAL 1 21 ADMINISTRATION. There is appropriated from the 1 22 general fund of the state to the department of 1 23 education for the fiscal year beginning July 1, 1995, 1 24 and ending June 30, 1996, to supplement the amount 1 25 appropriated in 1995 Iowa Acts, chapter 218, section 1 26 1, subsection 1, the following amount, or so much 1 27 thereof as is necessary, to be used for the purpose 1 28 designated: 1 29 For general administration to be used to provide 1 30 assistance to school districts involved in a financial 1 31 reporting pilot project: 1 32 .................................................. $ 50,000 1 33 Notwithstanding section 8.33, moneys appropriated 1 34 in this section which remain unexpended or unobligated 1 35 at the close of the fiscal year shall not revert to 1 36 the general fund of the state but shall remain 1 37 available for expenditure in the succeeding fiscal 1 38 year for the purpose designated. 1 39 Sec. . ETHICS AND CAMPAIGN DISCLOSURE BOARD. 1 40 There is appropriated from the general fund of the 1 41 state to the ethics and campaign disclosure board for 1 42 the fiscal year beginning July 1, 1995, and ending 1 43 June 30, 1996, to supplement the appropriation made in 1 44 1995 Iowa Acts, chapter 219, section 2, the following 1 45 amount, or so much thereof as is necessary, to be used 1 46 for the purpose designated: 1 47 For salaries, support, maintenance, and 1 48 miscellaneous purposes: 1 49 .................................................. $ 40,000". 1 50 #4. Page 2, by inserting after line 9 the 2 1 following: 2 2 "Sec. . DEPARTMENT OF INSPECTIONS AND APPEALS. 2 3 There is appropriated from the general fund of the 2 4 state to the department of inspections and appeals for 2 5 the fiscal year beginning July 1, 1995, and ending 2 6 June 30, 1996, to supplement the appropriation made in 2 7 1995 Iowa Acts, chapter 219, section 9, the following 2 8 amount, or so much thereof as is necessary, to be used 2 9 for the purpose designated: 2 10 For racetrack regulation, to be used for employment 2 11 of not more than one full-time equivalent position 2 12 which shall be in addition to the full-time equivalent 2 13 positions authorized in 1995 Iowa Acts, chapter 219, 2 14 section 9: 2 15 .................................................. $ 42,000". 2 16 #5. Page 2, line 20, by striking the figure 2 17 "150,000" and inserting the following: "116,850". 2 18 #6. Page 2, line 25, by striking the word 2 19 "appropriation" and inserting the following: 2 20 "appropriations". 2 21 #7. Page 2, line 26, by striking the word and 2 22 figure "subsection 3,". 2 23 #8. Page 2, line 27, by striking the word 2 24 "purpose" and inserting the following: "purposes". 2 25 #9. Page 2, by striking lines 29 and 30 and 2 26 inserting the following: 2 27 "1. For state financial management to supplement 2 28 the amount appropriated in 1995 Iowa Acts, chapter 2 29 219, section 19, subsection 2, to be used for payments 2 30 under section 422.73, subsection 3, as enacted by this 2 31 Act: 2 32 .................................................. $ 17,400,000 2 33 Notwithstanding section 8.33, moneys appropriated 2 34 in this subsection which remain unexpended or 2 35 unobligated at the close of the fiscal year shall not 2 36 revert to the general fund of the state but shall 2 37 remain available for expenditure in the succeeding 2 38 fiscal year for the purpose designated and the moneys 2 39 are not subject to transfer under section 8.39. 2 40 2. For internal resources management to supplement 2 41 the amount appropriated in 1995 Iowa Acts, chapter 2 42 219, section 19, subsection 3: 2 43 .................................................. $ 104,500". 2 44 #10. Page 2, by inserting before line 31 the 2 45 following: 2 46 "Sec. . Section 422.73, Code 1995, is amended 2 47 by adding the following new subsection: 2 48 NEW SUBSECTION. 3. Notwithstanding subsection 2, 2 49 a claim for refund of individual income tax paid for 2 50 any tax year beginning on or after January 1, 1985, 3 1 and before January 1, 1989, is considered timely if 3 2 filed with the department on or before July 1, 1996, 3 3 if the taxpayer's claim is the result of the 3 4 unconstitutional taxation of federal pension benefits 3 5 based upon the decision in Davis v. Michigan 3 6 Department of Treasury, 489 US. 803, 109 S. Ct. 1500 3 7 (1989). 3 8 A taxpayer entitled to a refund of tax paid under 3 9 this subsection shall receive an amount equal to one 3 10 hundred percent of the refund with interest calculated 3 11 to January 12, 1994, less five dollars to be retained 3 12 by the department to defray costs of notification and 3 13 the cost of processing the refund claim. The claim 3 14 for refund shall be filed separate from any income tax 3 15 return and shall not be allowed as a credit for income 3 16 taxes owed. A claim shall be filed between the 3 17 effective date of this subsection and July 1, 1996. 3 18 An extension for filing shall not be allowed and 3 19 claims disallowed on the basis of timeliness shall not 3 20 be allowed upon appeal to any other state agency 3 21 notwithstanding any other provision of law. 3 22 The claim for refund shall be made on claim forms 3 23 to be made available by the department. In order for 3 24 a taxpayer to have a valid refund claim, the taxpayer 3 25 must supply legible copies of documents the director 3 26 deems necessary to show entitlement to the refund, 3 27 including but not limited to income tax forms and W-2P 3 28 forms, which will establish the state income tax that 3 29 was paid on the federal pension benefits for the tax 3 30 years in question. The burden of proof is on the 3 31 taxpayer to show that the claim for refund is valid. 3 32 Estates are not entitled to file a claim for refund 3 33 under this subsection. However, if a taxpayer has 3 34 filed a claim under this subsection and subsequently 3 35 dies before receipt of the refund, the taxpayer's 3 36 estate is entitled to receipt of any valid refund 3 37 claim. 3 38 The department shall make a reasonable attempt to 3 39 notify individuals who are entitled to a refund under 3 40 this subsection." 3 41 #11. By renumbering as necessary. 3 42 3 43 3 44 3 45 COMMITTEE ON APPROPRIATIONS 3 46 LARRY MURPHY, Chairperson 3 47 HF 2114.705 76 3 48 jp/sc
Text: S05057 Text: S05059 Text: S05000 - S05099 Text: S Index Bills and Amendments: General Index Bill History: General Index
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