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1 1 SENATE RESOLUTION NO.
1 2 BY (PROPOSED COMMITTEE ON LOCAL GOVERNMENT
1 3 RESOLUTION BY CHAIRPERSON SORENSEN)
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 federal
1 8 retirees during the 1985, 1986, 1987, and 1988 tax years was
1 9 unconstitutional; and
1 10 WHEREAS, a moral obligation exists to refund the excess
1 11 taxes; and
1 12 WHEREAS, to allow some federal retirees to receive refunds
1 13 from an unconstitutional tax while others are denied the
1 14 refund as a result of the item veto by the Governor of section
1 15 11 of House File 2114 is not only unconscionable but is a
1 16 black mark on the reputation of the state of Iowa; and
1 17 WHEREAS, to paraphrase a well-known quote, the power to
1 18 keep illegally obtained taxes is the power not only to destroy
1 19 the citizens of Iowa but the power to destroy the integrity of
1 20 the state itself; and
1 21 WHEREAS, some of those federal retirees being denied
1 22 refunds are veterans who have risked their lives for their
1 23 country and are now losing their just rewards not as a result
1 24 of foreign action, but as a result of the Governor's item veto
1 25 of section 11 of House File 2114; and
1 26 WHEREAS, the rationale for the item veto, that enactment of
1 27 such a law would be precedent-setting and could create untold
1 28 future financial exposure, is not valid because of previous
1 29 enactments of law allowing claims for refunds to be paid even
1 30 though the statute of limitations has expired and because the
1 31 general assembly, as caretaker of the state treasury, can
1 32 limit any future financial exposure in a manner it deems
1 33 appropriate; and
1 34 WHEREAS, an additional rationale that there is no
1 35 compelling reason for allowing the refund claims of federal
2 1 retirees is also invalid because the refund is for an
2 2 unconstitutional tax; and
2 3 WHEREAS, the citizens of Iowa, believing inherently in the
2 4 constitutionality of any tax imposed by the state, will pay
2 5 such tax without protestation, but to disallow citizens a
2 6 refund for an unconstitutional tax solely because of the
2 7 technical passage of a certain period of time will eventually
2 8 lead to citizen protests of any and every payment of state
2 9 taxes if only to protect themselves from not receiving a
2 10 refund for the paying of an unconstitutional tax; NOW
2 11 THEREFORE,
2 12 BE IT RESOLVED BY THE SENATE, That the Senate beseech the
2 13 House of Representatives to put aside all political posturing
2 14 and bickering and stand united to do justice to fellow
2 15 citizens of the state of Iowa by overriding the Governor's
2 16 item veto of section 11 of House File 2114.
2 17 LSB 4422SC 76
2 18 mg/cf/24.1
Text: SSB02345 Text: SSB02347 Text: SSB02300 - SSB02399 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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