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Text: HF00034                           Text: HF00036
Text: HF00000 - HF00099                 Text: HF Index
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House File 35

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  NEW SECTION.  236.15B  INCOME TAX CHECKOFF FOR
  1  2 DOMESTIC ABUSE SERVICES.
  1  3    A person who files an individual or a joint income tax
  1  4 return with the department of revenue and finance under
  1  5 section 422.13 may designate any amount to be paid to the
  1  6 general fund of the state and used for the purposes of
  1  7 providing emergency shelter services, support services, and
  1  8 other services to victims of domestic abuse or sexual assault.
  1  9 If the refund due on the return or the payment remitted with
  1 10 the return is insufficient to pay the additional amount
  1 11 designated by the taxpayer to be used for the purposes of
  1 12 providing services to victims of domestic abuse or sexual
  1 13 assault, the amount designated shall be reduced to the
  1 14 remaining amount of refund or the remaining amount remitted
  1 15 with the return.
  1 16    It is the intent of the general assembly that the funds
  1 17 generated from the checkoff be appropriated and used for the
  1 18 purposes of providing services to victims of domestic abuse or
  1 19 sexual assault.
  1 20    The director of revenue and finance shall draft the income
  1 21 tax form to allow the designation of contributions to be used
  1 22 for the purposes of providing services to victims of domestic
  1 23 abuse or sexual assault on the tax return.
  1 24    The department of revenue and finance on or before January
  1 25 31 of the year following the preceding calendar year shall
  1 26 certify the total amount designated on the tax return forms
  1 27 due in the preceding calendar year and shall report the amount
  1 28 to the treasurer of state.
  1 29    The department of revenue and finance shall consult the
  1 30 crime victim assistance board concerning the adoption of rules
  1 31 to implement this section.  However, before a checkoff
  1 32 pursuant to this section shall be permitted, all liabilities
  1 33 on the books of the department of revenue and finance and
  1 34 accounts identified as owing under section 421.17 and the
  1 35 political contribution allowed under section 56.18 shall be
  2  1 satisfied.
  2  2    Sec. 2.  Section 422.12E, Code 1997, is amended to read as
  2  3 follows:
  2  4    422.12E  INCOME TAX RETURN CHECKOFFS LIMITED.
  2  5    For tax years beginning on or after January 1, 1995, there
  2  6 shall be allowed no more than three income tax return
  2  7 checkoffs on each income tax return.  When the same three
  2  8 income tax return checkoffs have been provided on the income
  2  9 tax return for three consecutive years, the checkoff for which
  2 10 the least amount has been contributed, in the aggregate for
  2 11 the first two tax years and through March 15 of the third tax
  2 12 year, shall be repealed.  This section does not apply to the
  2 13 income tax return checkoff checkoffs provided in section
  2 14 sections 56.18 and 236.15B.
  2 15    Sec. 3.  Section 236.15A, Code 1997, is repealed.
  2 16    Sec. 4.  RETROACTIVE APPLICABILITY.  Sections 1 and 2 of
  2 17 this Act apply retroactively to January 1, 1997, for tax years
  2 18 beginning on or after that date.  Section 3 of this Act
  2 19 applies retroactively to January 1, 1996, for tax years
  2 20 beginning on or after that date.  
  2 21                           EXPLANATION
  2 22    Present law provides that only three income tax checkoffs
  2 23 may be placed on the state individual income tax return and
  2 24 the checkoff which garners the least amount of money over
  2 25 three years shall be repealed.  Under this provision, the
  2 26 income tax checkoff for domestic abuse services is set for
  2 27 repeal beginning with the 1996 tax year.  This bill reinstates
  2 28 the checkoff and makes the repeal provision inapplicable to
  2 29 the checkoff for domestic abuse services.
  2 30    The sections of the bill reinstating the domestic abuse
  2 31 services checkoff and exempting it from automatic repeal apply
  2 32 retroactively to tax years beginning on or after January 1,
  2 33 1997.  
  2 34 LSB 1407HH 77
  2 35 sc/sc/14
     
Text: HF00034                           Text: HF00036
Text: HF00000 - HF00099                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index
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