Text: S03579                            Text: S03581
Text: S03500 - S03599                   Text: S Index
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Senate Amendment 3580

Amendment Text

PAG LIN
  1  1    Amend Senate File 542 as follows:
  1  2    #1.  Page 7, by inserting after line 13 the
  1  3 following:  
  1  4                      "DIVISION    
  1  5    Sec.    .  Section 8.59, Code 1997, is amended to
  1  6 read as follows:
  1  7    8.59  APPROPRIATIONS FREEZE.
  1  8    Notwithstanding contrary provisions of the Code,
  1  9 the amounts appropriated under the applicable sections
  1 10 of the Code for fiscal years commencing on or after
  1 11 July 1, 1993, are limited to those amounts expended
  1 12 under those sections for the fiscal year commencing
  1 13 July 1, 1992.  If an applicable section appropriates
  1 14 moneys to be distributed to different recipients and
  1 15 the operation of this section reduces the total amount
  1 16 to be distributed under the applicable section, the
  1 17 moneys shall be prorated among the recipients.  As
  1 18 used in this section, "applicable sections" means the
  1 19 following sections:  53.50, 229.35, 230.8, 230.11,
  1 20 405A.8, 411.20, 425.1, 425.39, 426A.1, 663.44, and
  1 21 822.5.
  1 22    Sec.    .  Section 425.23, subsection 1, paragraph
  1 23 a, Code 1997, is amended to read as follows:
  1 24    a.  The tentative credit or reimbursement for a
  1 25 claimant described in section 425.17, subsection 2,
  1 26 paragraph "a", and paragraph "b" if no appropriation
  1 27 is made to the fund created in section 425.40 shall be
  1 28 determined in accordance with the following schedule:  
  1 29                               Percent of property taxes
  1 30                               due or rent constituting
  1 31                               property taxes paid
  1 32 If the household              allowed as a credit or
  1 33 income is:                    reimbursement:
  1 34 $     0 –  5,999.99............... 100%
  1 35   6,000 –  6,999.99................ 85
  1 36   7,000 –  7,999.99................ 70
  1 37   8,000 –  9,999.99................ 50
  1 38  10,000 – 11,999.99................ 35
  1 39  12,000 – 13,999.99................ 25
  1 40    Sec.    .  Section 425.23, subsection 1, paragraph b, Code 1997, 
  1 41 is amended by striking the paragraph and inserting in lieu 
  1 42 thereof the following:
  1 43    b.  The tentative credit or
  1 44 reimbursement for a claimant described in section 425.17, 
  1 45 subsection 2, paragraph "b", shall
  1 46 be determined in accordance with the
  1 47 following schedule:  
  1 48                            Percent of property taxes
  1 49                            due or rent constituting
  1 50                            property taxes paid
  2  1 If the household           allowed as a credit or
  2  2 income is:                 reimbursement:
  2  3 $     0 –  5,999.99................100%
  2  4   6,000 –  6,999.99................ 85
  2  5   7,000 –  7,999.99................ 70
  2  6   8,000 –  9,999.99................ 50
  2  7  10,000 – 11,999.99................ 35
  2  8  12,000 – 13,999.99................ 25
  2  9    Sec.    .  Section 425.23, subsection 3, paragraph
  2 10 a, Code 1997, is amended to read as follows:
  2 11    a.  A person who is eligible to file a claim for
  2 12 credit for property taxes due and who has a household
  2 13 income of six thousand dollars or less and who has an
  2 14 unpaid special assessment levied against the homestead
  2 15 may file a claim for a special assessment credit with
  2 16 the county treasurer.  The department shall provide to
  2 17 the respective treasurers the forms necessary for the
  2 18 administration of this subsection.  The claim shall be
  2 19 filed not later than September 30 of each year.  Upon
  2 20 the filing of the claim, interest for late payment
  2 21 shall not accrue against the amount of the unpaid
  2 22 special assessment due and payable.  The claim filed
  2 23 by the claimant constitutes a claim for credit of an
  2 24 amount equal to the actual amount due upon the unpaid
  2 25 special assessment, plus interest, payable during the
  2 26 fiscal year for which the claim is filed against the
  2 27 homestead of the claimant.  However, where the
  2 28 claimant is an individual described in section 425.17,
  2 29 subsection 2, paragraph "b", and the tentative credit
  2 30 is determined according to the schedule in section
  2 31 425.23, subsection 1, paragraph "b", subparagraph (2),
  2 32 the claim filed constitutes a claim for credit of an
  2 33 amount equal to one-half of the actual amount due and
  2 34 payable during the fiscal year.  The treasurer shall
  2 35 certify to the director of revenue and finance not
  2 36 later than October 15 of each year the total amount of
  2 37 dollars due for claims allowed.  The amount of
  2 38 reimbursement due each county shall be paid by the
  2 39 director of revenue and finance by November 15 of each
  2 40 year, drawn upon warrants payable to the respective
  2 41 treasurer.  There is appropriated annually from the
  2 42 general fund of the state to the department of revenue
  2 43 and finance an amount sufficient to carry out the
  2 44 provisions of this subsection.  The treasurer shall
  2 45 credit any moneys received from the department against
  2 46 the amount of the unpaid special assessment due and
  2 47 payable on the homestead of the claimant.
  2 48    Sec.    .  Section 425.39, subsection 1, Code 1997,
  2 49 is amended to read as follows:
  2 50    1.  The extraordinary property tax credit and
  3  1 reimbursement fund is created.  There is appropriated
  3  2 annually from the general fund of the state to the
  3  3 department of revenue and finance to be credited to
  3  4 the extraordinary property tax credit and
  3  5 reimbursement fund, from funds not otherwise
  3  6 appropriated, an amount sufficient to implement this
  3  7 division for claimants described in section 425.17,
  3  8 subsection 2, paragraph "a".
  3  9    Sec.    .  Section 425.39, subsection 2, Code 1997,
  3 10 is amended by striking the subsection.
  3 11    Sec.    .  Section 425.40, subsection 1, Code 1997,
  3 12 is amended to read as follows:
  3 13    1.  A low-income tax credit and reimbursement fund
  3 14 is created.  There is appropriated annually from the
  3 15 general fund of the state to the department of revenue
  3 16 and finance to be credited to the low-income tax
  3 17 credit and reimbursement fund, from funds not
  3 18 otherwise appropriated, an amount sufficient to
  3 19 implement this division for claimants described in
  3 20 section 425.17, subsection 2, paragraph "b".
  3 21    Sec.    .  Section 425.40, subsection 2, Code 1997,
  3 22 is amended by striking the subsection.
  3 23    Sec.    .  This division of this Act applies to
  3 24 reimbursements made for property tax credits and to
  3 25 reimbursements for rent constituting property taxes
  3 26 payable on or after July 1, 1997." 
  3 27 
  3 28 
  3 29                               
  3 30 TOM FLYNN
  3 31 DON GETTINGS 
  3 32 ROBERT E. DVORSKY 
  3 33 PATRICK J. DELUHERY 
  3 34 MIKE CONNOLLY 
  3 35 MARY NEUHAUSER 
  3 36 ROD HALVORSON 
  3 37 EUGENE S. FRAISE 
  3 38 MATT McCOY 
  3 39 TOM VILSACK 
  3 40 PATRICIA HARPER 
  3 41 DENNIS H. BLACK 
  3 42 PATTY JUDGE 
  3 43 STEVEN D. HANSEN 
  3 44 BILL FINK 
  3 45 WALLY E. HORN 
  3 46 JOHNIE HAMMOND 
  3 47 SF 542.302 77
  3 48 jp/cf/28

Text: S03579                            Text: S03581
Text: S03500 - S03599                   Text: S Index
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