Text: S03563 Text: S03565 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 542 as follows: 1 2 #1. Page 7, by inserting after line 21 the 1 3 following: 1 4 "Sec. . Section 422.73, Code 1997, is amended 1 5 by adding the following new subsection: 1 6 NEW SUBSECTION. 3. Notwithstanding subsection 2, 1 7 a claim for refund of individual income tax paid for 1 8 any tax year beginning on or after January 1, 1985, 1 9 and before January 1, 1989, is considered timely if 1 10 filed with the department on or before June 30, 1997, 1 11 if the taxpayer's claim is the result of the 1 12 unconstitutional taxation of federal pension benefits 1 13 based upon the decision in Davis v. Michigan 1 14 Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500 1 15 (1989). 1 16 A taxpayer entitled to a refund of tax paid under 1 17 this subsection shall receive an amount equal to one 1 18 hundred percent of the refund without interest. The 1 19 claim for refund shall be filed separate from any 1 20 income tax return and shall not be allowed as a credit 1 21 for income taxes owed. A claim shall be filed between 1 22 the effective date of this Act and October 31, 1997. 1 23 An extension for filing shall not be allowed and 1 24 claims disallowed on the basis of timeliness shall not 1 25 be allowed upon appeal to any other state agency 1 26 notwithstanding any other provision of law. 1 27 The claim for refund shall be made on claim forms 1 28 to be made available by the department. In order for 1 29 a taxpayer to have a valid refund claim, the taxpayer 1 30 must supply legible copies of documents the director 1 31 deems necessary to show entitlement to the refund, 1 32 including but not limited to income tax forms and W-2P 1 33 forms, which will establish the state income tax that 1 34 was paid on the federal pension benefits for the tax 1 35 years in question. The burden of proof is on the 1 36 taxpayer to show that the claim for refund is valid. 1 37 Estates are not entitled to file a claim for refund 1 38 under this subsection, except a spouse of a deceased 1 39 taxpayer who was the spouse of the taxpayer when the 1 40 unconstitutional tax was imposed may file a claim for 1 41 refund without reopening the deceased taxpayer's 1 42 estate. If a taxpayer has filed a claim under this 1 43 subsection and subsequently dies before receipt of the 1 44 refund, the taxpayer's estate is entitled to receipt 1 45 of any valid refund claim. 1 46 The department shall make a reasonable attempt to 1 47 notify individuals who are entitled to a refund under 1 48 this subsection." 1 49 #2. By renumbering as necessary. 1 50 2 1 2 2 2 3 STEVEN D. HANSEN 2 4 SF 542.503 77 2 5 jp/jw/28
Text: S03563 Text: S03565 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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