Text: HF00327 Text: HF00329 Text: HF00300 - HF00399 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 CRIME PREVENTION PROGRAMS.
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 used for the
1 6 purpose of funding juvenile crime prevention programs. If the
1 7 refund due on the return or the payment remitted with the
1 8 return is insufficient to pay the amount, the amount
1 9 designated shall be reduced to the remaining amount of refund
1 10 or the remaining amount remitted with the return. Before a
1 11 checkoff pursuant to this section shall be permitted, all
1 12 liabilities of the taxpayer on the books of the department of
1 13 revenue and finance and accounts identified as owing under
1 14 section 421.17 and the political contribution allowed under
1 15 section 56.18 shall be satisfied.
1 16 The funds generated from the checkoff are appropriated to
1 17 the department of human rights for the purpose of providing
1 18 community grants for juvenile crime prevention programs
1 19 pursuant to section 232.190. The department of revenue and
1 20 finance shall consult with the division of criminal and
1 21 juvenile justice planning of the department of human rights
1 22 concerning the adoption of rules to implement this section.
1 23 The director of revenue and finance shall draft the income
1 24 tax form to allow the designation of contributions to be used
1 25 for the purpose of funding juvenile crime prevention programs.
1 26 The department of revenue and finance on or before January
1 27 31 of the calendar year following the calendar year in which
1 28 the tax returns were filed shall certify the total amount
1 29 designated on the returns and shall report the amount to the
1 30 treasurer of state.
1 31 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies
1 32 retroactively to January 1, 1997, for tax years beginning on
1 33 or after that date.
1 34 EXPLANATION
1 35 This bill establishes an income tax checkoff on state
2 1 individual and joint income tax returns, the revenue from
2 2 which is to be used to fund matching grants to communities for
2 3 the purpose of paying for juvenile crime prevention programs.
2 4 The bill applies retroactively to January 1, 1997, for tax
2 5 years beginning on or after that date.
2 6 LSB 1746HH 77
2 7 sc/sc/14
Text: HF00327 Text: HF00329 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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