Text: S03757 Text: S03759 Text: S03700 - S03799 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend the committee amendment, S-3686, to House
1 2 File 266, as passed by the House, as follows:
1 3 #1. Page 9, by inserting after line 23 the
1 4 following:
1 5 "Sec. 401. Section 422.73, Code 1997, is amended
1 6 by adding the following new subsection:
1 7 NEW SUBSECTION. 3. Notwithstanding subsection 2,
1 8 a claim for refund of individual income tax paid for
1 9 any tax year beginning on or after January 1, 1985,
1 10 and before January 1, 1989, is considered timely if
1 11 filed with the department on or before October 31,
1 12 1997, if the taxpayer's claim is the result of the
1 13 unconstitutional taxation of federal pension benefits
1 14 based upon the decision in Davis v. Michigan
1 15 Department of Treasury, 489 U.S. 803, 109 S. Ct. 1500
1 16 (1989).
1 17 A taxpayer entitled to a refund of tax paid under
1 18 this subsection shall receive an amount equal to one
1 19 hundred percent of the refund without interest. The
1 20 claim for refund shall be filed separate from any
1 21 income tax return and shall not be allowed as a credit
1 22 for income taxes owed. A claim shall be filed between
1 23 the effective date of this Act and October 31, 1997.
1 24 An extension for filing shall not be allowed and
1 25 claims disallowed on the basis of timeliness shall not
1 26 be allowed upon appeal to any other state agency
1 27 notwithstanding any other provision of law.
1 28 The claim for refund shall be made on claim forms
1 29 to be made available by the department. In order for
1 30 a taxpayer to have a valid refund claim, the taxpayer
1 31 must supply legible copies of documents the director
1 32 deems necessary to show entitlement to the refund,
1 33 including but not limited to income tax forms and W-2P
1 34 forms, which will establish the state income tax that
1 35 was paid on the federal pension benefits for the tax
1 36 years in question. The burden of proof is on the
1 37 taxpayer to show that the claim for refund is valid.
1 38 Estates are not entitled to file a claim for refund
1 39 under this subsection, except a spouse of a deceased
1 40 taxpayer who was the spouse of the taxpayer when the
1 41 unconstitutional tax was imposed may file a claim for
1 42 refund without reopening the deceased taxpayer's
1 43 estate. If a taxpayer has filed a claim under this
1 44 subsection and subsequently dies before receipt of the
1 45 refund, the taxpayer's estate is entitled to receipt
1 46 of any valid refund claim.
1 47 The department shall make a reasonable attempt to
1 48 notify individuals who are entitled to a refund under
1 49 this subsection."
1 50 #2. Page 17, by inserting after line 21 the
2 1 following:
2 2 "Sec. . EFFECTIVE DATE. Section 401 of this
2 3 Act, being deemed of immediate importance, takes
2 4 effect upon enactment."
2 5
2 6
2 7
2 8 PATTY JUDGE
2 9 HF 266.709 77
2 10 mg/sc/28
Text: S03757 Text: S03759 Text: S03700 - S03799 Text: S Index Bills and Amendments: General Index Bill History: General Index
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