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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