This file contains STRIKE, UNDERSCORE, and BOLD. If you cannot see either STRIKE or UNDERSCORE attributes or would like to change how these attributes are displayed, please use the following form to make the desired changes.

House Journal: Page 597: Monday, February 27, 1995

O'Brien of Boone offered the following amendment H-3207, to the
committee amendment H-3030, filed by O'Brien, et. al., and moved
its adoption:
H-3207
 1     Amend the amendment, H-3030, to Senate File 69, as
 2   passed by the Senate, as follows:
 3     1.  Page 4, by inserting before line 35 the
 4   following:
 5     "Sec. ___.  Section 422.73, Code 1995, is amended
 6   by adding the following new subsection:
 7     NEW SUBSECTION.  3.  Notwithstanding subsection 2,
 8   a claim for credit or refund of individual income tax
 9   paid for any tax year beginning on or after January 1,
10   1985, and before January 1, 1989, is considered timely
11   if filed with the department on or before April 30,
12   1996, if the taxpayer's claim is the result of the
13   unconstitutional taxation of federal pension benefits
14   based upon the decision in Davis v. Michigan
15   Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500
16   (1989).
17     A taxpayer entitled to a credit or refund of tax
18   paid under this subsection shall receive an amount
19   equal to ninety-five percent of the credit or refund
20   plus interest with interest not accruing after January
21   12, 1994.  The claim for credit or refund shall be
22   made on the income tax return for the tax year
23   beginning in the 1995 calendar year.  If the taxpayer
24   does not owe tax or the credit is in excess of the tax
25   computed, the taxpayer shall receive a refund of the
26   excess."
27     2.  By renumbering as necessary.
Roll call was requested by Schrader of Marion and Murphy of
Dubuque.
Rule 75 was invoked.
On the question "Shall amendment H-3207, to the committee
amendment H-3030, be adopted?" (S.F. 69)
The ayes were, 46:
Arnold         	Baker          	Bell           	Bernau        
	Bradley        	Brand          	Brauns         	Burnett       
	Cataldo        	Cohoon         	Connors        	Cornelius     
	Daggett        	Doderer        	Drees          	Fallon        
	Garman         	Gries          	Harper         	Harrison      
	Holveck        	Jochum         	Koenigs        	Kreiman       
	Larkin         	Martin         	Mascher        	May           
	McCoy          	Mertz          	Moreland       	Mundie        
	Murphy         	Myers          	Nelson, L.       	O'Brien      
 	Ollie          	Running        	Schrader       	Shoultz       
	Tyrrell        	Van Fossen     	Warnstadt      	Weigel        
	Wise           	Witt           	

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/00500/00597.html
jhf