Text: SR00106 Text: SR00108 Text: SR00100 - SR00199 Text: SR Index Bills and Amendments: General Index Bill History: General Index
Get Version To Print
PAG LIN
1 1 SENATE RESOLUTION NO.
1 2 BY COMMITTEE ON LOCAL GOVERNMENT
1 3 (SUCCESSOR TO SSB 2346)
1 4 A Senate Resolution requesting the House of
1 5 Representatives to override the Governor's item veto
1 6 of certain provisions of House File 2114.
1 7 WHEREAS, the state taxation of the pensions of
1 8 federal retirees during the 1985, 1986, 1987, and 1988
1 9 tax years was unconstitutional; and
1 10 WHEREAS, a moral obligation exists to refund the
1 11 excess taxes; and
1 12 WHEREAS, it was unfair to have allowed some federal
1 13 retirees to receive refunds from an unconstitutional
1 14 tax while others are denied the refund as a result of
1 15 the item veto by the Governor of section 11 of House
1 16 File 2114; and
1 17 WHEREAS, to paraphrase a well-known quote, the
1 18 power to keep illegally obtained taxes is the power
1 19 not only to destroy the citizens of Iowa but the power
1 20 to destroy the integrity of the state itself; and
1 21 WHEREAS, some of those federal retirees being
1 22 denied refunds are veterans who have risked their
1 23 lives for their country and are now losing their just
1 24 rewards not as a result of foreign action, but as a
1 25 result of the Governor's item veto of section 11 of
1 26 House File 2114; and
1 27 WHEREAS, the rationale for the item veto, that
1 28 enactment of such a law would be precedent-setting and
1 29 could create untold future financial exposure, is not
1 30 valid because of previous enactments of law allowing
2 1 claims for refunds to be paid even though the statute
2 2 of limitations has expired and because the general
2 3 assembly, as caretaker of the state treasury, can
2 4 limit any future financial exposure in a manner it
2 5 deems appropriate; and
2 6 WHEREAS, an additional rationale that there is no
2 7 compelling reason for allowing the refund claims of
2 8 federal retirees is also invalid because the refund is
2 9 for an unconstitutional tax; and
2 10 WHEREAS, the citizens of Iowa, believing inherently
2 11 in the constitutionality of any tax imposed by the
2 12 state, will pay such tax without protestation, but to
2 13 disallow citizens a refund for an unconstitutional tax
2 14 solely because of the technical passage of a certain
2 15 period of time will eventually lead to citizen
2 16 protests of any and every payment of state taxes if
2 17 only to protect themselves from not receiving a refund
2 18 for the paying of an unconstitutional tax; NOW
2 19 THEREFORE,
2 20 BE IT RESOLVED BY THE SENATE, That the Senate
2 21 beseech the House of Representatives to stand united
2 22 to do justice to fellow citizens of the state of Iowa
2 23 by overriding the Governor's item veto of section 11
2 24 of House File 2114.
2 25 LSB 4422SV 76
2 26 mg/cf/24
Text: SR00106 Text: SR00108 Text: SR00100 - SR00199 Text: SR Index Bills and Amendments: General Index Bill History: General Index
Iowa General Assembly
Search: Senate Bills and Amendments (76th General Assembly)
© 1996 Cornell College and League of Women Voters of Iowa
Comments? webmaster@legis.iowa.gov.
Last update: Tue Apr 2 13:30:09 CST 1996
URL: /DOCS/GA/76GA/Legislation/SR/00100/SR00107/960321.html
jhf