Text: S05106 Text: S05108 Text: S05100 - S05199 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend the Senate amendment, H-5079, to House File 1 2 2114, as amended, passed, and reprinted by the House, 1 3 as follows: 1 4 #1. Page 1, by striking lines 3 through 21. 1 5 #2. Page 1, by striking line 42 and inserting the 1 6 following: 1 7 "................................................. $ 1,050,000". 1 8 #3. By striking page 1, line 45, through page 2, 1 9 line 13. 1 10 #4. Page 2, by striking lines 14 through 36. 1 11 #5. By striking page 2, line 37 through page 3, 1 12 line 13. 1 13 #6. Page 3, by striking lines 16 through 48. 1 14 #7. Page 4, by striking lines 1 through 47 and 1 15 inserting the following: 1 16 ""Sec. . DEPARTMENT OF REVENUE AND FINANCE – 1 17 REFUND CLAIMS. There is appropriated from the general 1 18 fund of the state to the department of revenue and 1 19 finance for the fiscal year beginning July 1, 1995, 1 20 and ending June 30, 1996, an amount estimated by the 1 21 department to be sufficient to pay all refund claims 1 22 timely filed pursuant to section 422.73, subsection 3, 1 23 as enacted by this Act, and to pay up to $75,000 for 1 24 processing such claims. 1 25 Notwithstanding section 8.33, moneys appropriated 1 26 in this section which remain unexpended or unobligated 1 27 at the close of the fiscal year shall not revert to 1 28 the general fund of the state but shall remain 1 29 available for expenditure in the succeeding fiscal 1 30 year for the purposes of paying refund claims and 1 31 processing costs as provided and the moneys are not 1 32 subject to transfer under section 8.39. 1 33 Sec. . Section 422.73, Code 1995, is amended by 1 34 adding the following new subsection: 1 35 NEW SUBSECTION. 3. Notwithstanding subsection 2, 1 36 a claim for refund of individual income tax paid for 1 37 any tax year beginning on or after January 1, 1985, 1 38 and before January 1, 1989, is considered timely if 1 39 filed with the department on or before October 31, 1 40 1996, if the taxpayer's claim is the result of the 1 41 unconstitutional taxation of federal pension benefits 1 42 based upon the decision in Davis v. Michigan 1 43 Department of Treasury, 489 US. 803, 109 S. Ct. 1500 1 44 (1989). 1 45 A taxpayer entitled to a refund of tax paid under 1 46 this subsection shall receive an amount equal to one 1 47 hundred percent of the refund without interest. The 1 48 claim for refund shall be filed separate from any 1 49 income tax return and shall not be allowed as a credit 1 50 for income taxes owed. A claim shall be filed between 2 1 the effective date of this subsection and October 31, 2 2 1996. An extension for filing shall not be allowed 2 3 and claims disallowed on the basis of timeliness shall 2 4 not be allowed upon appeal to any other state agency 2 5 notwithstanding any other provision of law. 2 6 The claim for refund shall be made on claim forms 2 7 to be made available by the department. In order for 2 8 a taxpayer to have a valid refund claim, the taxpayer 2 9 must supply legible copies of documents the director 2 10 deems necessary to show entitlement to the refund, 2 11 including but not limited to income tax forms and W-2P 2 12 forms, which will establish the state income tax that 2 13 was paid on the federal pension benefits for the tax 2 14 years in question. The burden of proof is on the 2 15 taxpayer to show that the claim for refund is valid. 2 16 Estates are not entitled to file a claim for refund 2 17 under this subsection. However, if a taxpayer has 2 18 filed a claim under this subsection and subsequently 2 19 dies before receipt of the refund, the taxpayer's 2 20 estate is entitled to receipt of any valid refund 2 21 claim. 2 22 The department shall make a reasonable attempt to 2 23 notify individuals who are entitled to a refund under 2 24 this subsection."" 2 25 HF 2114H 2 26 jp/pk/25
Text: S05106 Text: S05108 Text: S05100 - S05199 Text: S Index Bills and Amendments: General Index Bill History: General Index
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