Text: HF00065 Text: HF00067 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. NEW SECTION. 422.12A INCOME TAX CHECKOFF FOR 1 2 JUVENILE PROGRAMS AND 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 treasurer of state for disbursement to counties and used by 1 7 county boards of supervisors for the purposes of providing 1 8 juvenile crime prevention programs, juvenile shelters, and 1 9 juvenile detention centers, and emergency shelter services, 1 10 support services, and other services to victims of domestic 1 11 abuse. 1 12 The director of revenue and finance shall draft the income 1 13 tax form to allow the designation of contributions to be used 1 14 for such purposes. If the refund due on the return or the 1 15 payment remitted with the return is insufficient to pay the 1 16 additional amount designated by the taxpayer to be used for 1 17 such purposes, the amount designated shall be reduced to the 1 18 remaining amount of refund or the remaining amount remitted 1 19 with the return. 1 20 The department of revenue and finance on or before January 1 21 31 of the calendar year following the calendar year in which 1 22 the tax return was filed shall certify the total amount 1 23 designated on the tax return forms due in the preceding 1 24 calendar year and shall transfer the amount to the treasurer 1 25 of state. However, before a checkoff pursuant to this section 1 26 shall be permitted, all liabilities on the books of the 1 27 department of revenue and finance and accounts identified as 1 28 owing under section 421.17 and the political contribution 1 29 allowed under section 56.18 shall be satisfied. 1 30 A juvenile programs and domestic abuse services fund is 1 31 created within the office of the treasurer of state. The fund 1 32 shall consist of moneys collected as provided in this section. 1 33 On or before July 1 of each year, the treasurer of state shall 1 34 distribute the moneys in the fund to the treasurer of each 1 35 county. The moneys in the fund shall be divided among each 2 1 county in the same proportion as the population of each county 2 2 bears to the population of the entire state. 2 3 Sec. 2. Section 422.12E, Code 1997, is amended to read as 2 4 follows: 2 5 422.12E INCOME TAX RETURN CHECKOFFS LIMITED. 2 6 For tax years beginning on or after January 1, 1995, there 2 7 shall be allowed no more than three income tax return 2 8 checkoffs on each income tax return. When the same three 2 9 income tax return checkoffs have been provided on the income 2 10 tax return for three consecutive years, the checkoff for which 2 11 the least amount has been contributed, in the aggregate for 2 12 the first two tax years and through March 15 of the third tax 2 13 year, shall be repealed. This section does not apply to the 2 14 income tax returncheckoffcheckoffs provided insection2 15 sections 56.18 and 422.12A. 2 16 Sec. 3. Section 236.15A, Code 1997, is repealed. 2 17 Sec. 4. RETROACTIVE APPLICABILITY. Sections 1 and 2 of 2 18 this Act apply retroactively to January 1, 1997, for tax years 2 19 beginning on or after that date. Section 3 of this Act 2 20 applies retroactively to January 1, 1996, for tax years 2 21 beginning on or after that date. 2 22 EXPLANATION 2 23 This bill provides a checkoff on the state income tax 2 24 return to be used for juvenile programs and domestic abuse 2 25 services. Moneys collected from the checkoff shall be 2 26 distributed to counties on the basis of population. The 2 27 checkoff is exempt from automatic repeal. These sections of 2 28 the bill apply retroactively to January 1, 1997, for tax years 2 29 beginning on or after that date. 2 30 The bill also repeals the current domestic abuse and sexual 2 31 assault services income tax checkoff. Under present law, this 2 32 section must be repealed because it garnered the least amount 2 33 of money over the last three years. The repeal applies 2 34 retroactively to January 1, 1996, for tax years beginning on 2 35 or after that date. 3 1 LSB 1214YH 77 3 2 sc/jw/5
Text: HF00065 Text: HF00067 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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