Text: HF00329 Text: HF00331 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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 calendar year following the calendar year in which
1 26 the tax returns were filed shall certify the total amount
1 27 designated on the tax return forms due in the preceding
1 28 calendar year and shall report the amount to the treasurer of
1 29 state.
1 30 The department of revenue and finance shall consult the
1 31 crime victim assistance board concerning the adoption of rules
1 32 to implement this section. However, before a checkoff
1 33 pursuant to this section shall be permitted, all liabilities
1 34 on the books of the department of revenue and finance and
1 35 accounts identified as owing under section 421.17 and the
2 1 political contribution allowed under section 56.18 shall be
2 2 satisfied.
2 3 Sec. 2. Section 236.15A, Code 1997, is repealed.
2 4 Sec. 3. RETROACTIVE APPLICABILITY. Section 1 of this Act
2 5 applies retroactively to January 1, 1997, for tax years
2 6 beginning on or after that date. Section 2 of this Act
2 7 applies retroactively to January 1, 1996, for tax years
2 8 beginning on or after that date.
2 9 EXPLANATION
2 10 Present law provides that only three income tax checkoffs
2 11 may be placed on the state individual income tax return and
2 12 the checkoff which garners the least amount of money over
2 13 three years shall be repealed. Under this provision, the
2 14 income tax checkoff for domestic abuse services is set for
2 15 repeal beginning with the 1996 tax year. This bill reinstates
2 16 the checkoff.
2 17 The section of the bill reinstating the domestic abuse
2 18 services checkoff applies retroactively to tax years beginning
2 19 on or after January 1, 1997.
2 20 LSB 1407HV 77
2 21 sc/sc/14
Text: HF00329 Text: HF00331 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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