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Text: SSB00172                          Text: SSB00174
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Senate Study Bill 173

Bill Text

PAG LIN
  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 422.12E, Code 1997, is amended to read as
  1 33 follows:
  1 34    422.12E  INCOME TAX RETURN CHECKOFFS LIMITED.
  1 35    For tax years beginning on or after January 1, 1995, there
  2  1 shall be allowed no more than three income tax return
  2  2 checkoffs on each income tax return.  When the same three
  2  3 income tax return checkoffs have been provided on the income
  2  4 tax return for three consecutive years, the checkoff for which
  2  5 the least amount has been contributed, in the aggregate for
  2  6 the first two tax years and through March 15 of the third tax
  2  7 year, shall be repealed.  This section does not apply to the
  2  8 income tax return checkoff checkoffs provided in section
  2  9 sections 56.18 and 236.15B.
  2 10    Sec. 3.  Section 236.15A, Code 1997, is repealed.
  2 11    Sec. 4.  RETROACTIVE APPLICABILITY.  Sections 1 and 2 of
  2 12 this Act apply retroactively to January 1, 1997, for tax years
  2 13 beginning on or after that date.  Section 2 of this Act
  2 14 applies retroactively to January 1, 1996, for tax years
  2 15 beginning on or after that date.  
  2 16                           EXPLANATION
  2 17    Present law provides that only three income tax checkoffs
  2 18 may be placed on the state individual income tax return and
  2 19 the checkoff which garners the least amount of money over
  2 20 three years shall be repealed.  Under this provision, the
  2 21 income tax checkoff for domestic abuse and sexual assault
  2 22 services is set for repeal beginning with the 1996 tax year.
  2 23 This bill reinstates the checkoff and makes the repeal
  2 24 provision inapplicable to the checkoff for domestic abuse
  2 25 services.
  2 26    The section of the bill reinstating the domestic abuse and
  2 27 sexual assault services checkoff applies retroactively to tax
  2 28 years beginning on or after January 1, 1997.  
  2 29 LSB 2310XC 77
  2 30 sc/sc/14
     
Text: SSB00172                          Text: SSB00174
Text: SSB00100 - SSB00199               Text: SSB Index
Bills and Amendments: General Index     Bill History: General Index
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