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1 1 Section 1. NEW SECTION. 236.15B INCOME TAX CHECKOFF FOR
1 2 DOMESTIC ABUSE AND SEXUAL ASSAULT SERVICES.
1 3 A person who files an individual or a joint income tax
1 4 return with the department of revenue and finance under
1 5 section 422.13 may designate any amount to be used for the
1 6 purposes of providing emergency shelter services, support
1 7 services, and other services to victims of domestic abuse or
1 8 sexual assault. If the refund due on the return or the
1 9 payment remitted with the return is insufficient to pay the
1 10 amount, the amount designated shall be reduced to the
1 11 remaining amount of refund or the remaining amount remitted
1 12 with the return. Before a checkoff pursuant to this section
1 13 shall be permitted, all liabilities of the taxpayer on the
1 14 books of the department of revenue and finance and accounts
1 15 identified as owing under section 421.17 and the political
1 16 contribution allowed under section 56.18 shall be satisfied.
1 17 The funds generated from the checkoff are appropriated to
1 18 the department of justice for the purposes of providing
1 19 services to victims of domestic abuse or sexual assault. The
1 20 department of revenue and finance shall consult the crime
1 21 victim assistance board concerning the adoption of rules to
1 22 implement this section.
1 23 The director of revenue and finance shall draft the income
1 24 tax form to allow the designation of contributions to be used
1 25 for the purposes of providing services to victims of domestic
1 26 abuse or sexual assault on the tax return.
1 27 The department of revenue and finance on or before January
1 28 31 of the calendar year following the calendar year in which
1 29 the tax returns were filed shall certify the total amount
1 30 designated on the returns and shall report the amount to the
1 31 treasurer of state.
1 32 Sec. 2. Section 236.15A, Code 1997, is repealed.
1 33 Sec. 3. APPROPRIATION. There is appropriated from the
1 34 general fund of the state to the department of justice for the
1 35 fiscal year beginning July 1, 1998, and ending June 30, 1999,
2 1 the following amount, or so much thereof as is necessary, to
2 2 be used for the purpose designated:
2 3 To fund domestic abuse and sexual assault grants
2 4 administered by the crime victim assistance division of the
2 5 department of justice for the purposes of providing emergency
2 6 shelter services, support services, and other services to
2 7 victims of domestic abuse or sexual assault:
2 8 .................................................. $ 75,000
2 9 Sec. 4. RETROACTIVE APPLICABILITY. Section 1 of this Act
2 10 applies retroactively to January 1, 1997, for tax years
2 11 beginning on or after that date. Section 2 of this Act
2 12 applies retroactively to January 1, 1996, for tax years
2 13 beginning on or after that date.
2 14 EXPLANATION
2 15 Present law provides that only three income tax checkoffs
2 16 may be placed on the state individual income tax return and
2 17 the checkoff which garners the least amount of money over
2 18 three years shall be repealed. Under this provision, the
2 19 income tax checkoff for domestic abuse and sexual assault
2 20 services is set for repeal beginning with the 1996 tax year.
2 21 This bill reinstates the checkoff.
2 22 The bill also provides an appropriation to the department
2 23 of justice of $75,000 for the fiscal year beginning July 1,
2 24 1998. Because the checkoff was not on tax returns filed in
2 25 1997, there will be no domestic services checkoff funds
2 26 available for the fiscal year beginning July 1, 1998.
2 27 The section of the bill reinstating the domestic abuse and
2 28 sexual assault services checkoff applies retroactively to tax
2 29 years beginning on or after January 1, 1997.
2 30 LSB 1642SS 77
2 31 sc/sc/14
Text: SF00086 Text: SF00088 Text: SF00000 - SF00099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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