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11is determined according to the schedule in section12425.23, subsection 1, paragraph "b", subparagraph (2),13the claim filed constitutes a claim for credit of an14amount equal to one-half of the actual amount due and15payable during the fiscal year.The treasurer shall 16 certify to the director of revenue and finance not 17 later than October 15 of each year the total amount of 18 dollars due for claims allowed. The amount of 19 reimbursement due each county shall be paid by the 20 director of revenue and finance by November 15 of each 21 year, drawn upon warrants payable to the respective 22 treasurer. There is appropriated annually from the 23 general fund of the state to the department of revenue 24 and finance an amount sufficient to carry out the 25 provisions of this subsection. The treasurer shall 26 credit any moneys received from the department against 27 the amount of the unpaid special assessment due and 28 payable on the homestead of the claimant." 29 2. Page 5, by inserting after line 34 the 30 following: 31 "Sec. 105. Section 425.40, subsection 1, Code 32 1997, is amended to read as follows: 331.A low-income tax credit and reimbursement fund 34 is created. There is appropriated annually from the 35 general fund of the state to the department of revenue 36 and finance to be credited to the low-income tax 37 credit and reimbursement fund, from funds not 38 otherwise appropriated, an amount sufficient to 39 implement this division for claimants described in 40 section 425.17, subsection 2, paragraph "b". 41 Sec. 106. Section 425.40, subsection 2, Code 1997, 42 is amended by striking the subsection." 43 3. Page 6, line 2, by striking the word and 44 figures "8, and 9" and inserting the following: "100, 45 101, 102, 8, 9, 105, and 106". 46 4. Title page, line 3, by inserting after the 47 word "service," the following: "low-income,". Roll call was requested by Richardson of Warren and Siegrist of Pottawattamie. On the question "Shall amendment H-1822 be adopted?" (H.F. 726) The ayes were, 44: Bell Bernau Brand Bukta Burnett Cataldo Chapman Chiodo Cohoon Connors Doderer Dotzler Drees Falck Fallon Foege Frevert Holveck Jochum Kinzer Koenigs Kreiman Larkin Mascher May Mertz Moreland Mundie Murphy Myers O'Brien Osterhaus
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