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House Journal: Page 417: Thursday, February 22, 1996

 6   and before January 1, 1989, is considered timely if
 7   filed with the department on or before July 1, 1996,
 8   if the taxpayer's claim is the result of the
 9   unconstitutional taxation of federal pension benefits
10   based upon the decision in Davis v. Michigan
11   Department of Treasury, 489 US. 803, 109 S. Ct. 1500
12   (1989).
13     A taxpayer entitled to a refund of tax paid under
14   this subsection shall receive an amount equal to one
15   hundred percent of the refund with interest calculated
16   to January 12, 1994, less five dollars to be retained
17   by the department to defray costs of notification and
18   the cost of processing the refund claim.  The claim
19   for refund may, at the option of the taxpayer, be
20   filed with any income tax return or may be filed
21   separate from any income tax return and, if filed with
22   an income tax return, shall be allowed as a credit for
23   income taxes owed, otherwise the claim shall not be
24   allowed as a credit for income taxes owed.  A claim
25   shall be filed between the effective date of this
26   subsection and October 31, 1996.  An extension for
27   filing shall not be allowed and claims disallowed on
28   the basis of timeliness shall not be allowed upon
29   appeal to any other state agency notwithstanding any
30   other provision of law.
31     The claim for refund shall be made on claim forms
32   to be made available by the department.  In order for
33   a taxpayer to have a valid refund claim, the taxpayer
34   must supply legible copies of documents the director
35   deems necessary to show entitlement to the refund,
36   including but not limited to income tax forms and W-2P
37   forms, which will establish the state income tax that
38   was paid on the federal pension benefits for the tax
39   years in question.  The burden of proof is on the
40   taxpayer to show that the claim for refund is valid.
41   A spouse of a deceased taxpayer who was the spouse of
42   the taxpayer when the unconstitutional tax was imposed
43   may file a claim for refund without reopening the
44   deceased taxpayer's estate.
45     The department shall make a reasonable attempt to
46   notify individuals who are entitled to a refund under
47   this subsection."
48     12.  By renumbering, relettering, or redesignating
49   and correcting internal references as necessary.
The House stood at ease at 9:02 a.m., until the fall of the
gavel.

The House resumed session at  9:55 a.m., Speaker pro tempore Van
Maanen of Marion in the chair.
Millage of Scott offered the following amendment H-5106, to the
Senate amendment H-5079, filed by him and moved its adoption:

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Mon Feb 26 19:45:03 CST 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/00400/00417.html
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