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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