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House Journal: Page 1722: Tuesday, April 29, 1997

Page   4

 1   final disposition of the contested claim pursuant to
 2   chapter 17A or by court judgment.  The commission
 3   shall notify the defaulter in writing upon completion
 4   of setoff.
 5     Sec. 8.  Section 421.17, subsection 25, paragraph
 6   c, Code 1997, is amended to read as follows:
 7     c.  The clerk of the district court, on the first
 8   day of February and August of each calendar year,
 9   shall submit to the department for setoff the debts
10   described in this subsection, which are at least fifty
11   dollars constituting a minimum amount set by rule of
12   the department.
13     Sec. 9.  Section 421.17, subsection 29, paragraphs
14   a and e, Code 1997, are amended to read as follows:
15     a.  For purposes of this subsection unless the
16   context requires otherwise:
17     (1)  "State agency" means a board, commission,
18   department, including the department of revenue and
19   finance, or other administrative office or unit of the
20   state of Iowa or any other state entity reported in
21   the Iowa comprehensive annual financial report.  The
22   term "state agency" does not include the general
23   assembly, the governor, or any political subdivision
24   of the state, or its offices and units.
25     (2)  "Department" means the department of revenue
26   and finance and any other state agency that maintains
27   a separate accounting system and elects to establish a
28   debt collection setoff procedure for collection of
29   debts owed to the state or its agencies.
30     (3)  The term "person" does not include a state
31   agency.
32     e.  Before setoff, the amount of a person's claim
33   on a state agency and the amount of a person's
34   liability to a state agency shall be at least fifty
35   dollars constitute a minimum amount set by rule of
the
36   department.
37     Sec. 10.  NEW SECTION.  421.61  UNCONSTITUTIONALLY
38   WITHHELD TAX BENEFITS.
39     If a provision in the Code grants a tax benefit to
40   taxpayers that is unconstitutionally withheld from
41   other taxpayers as expressed in an Iowa attorney
42   general's opinion based upon decisions of the Iowa
43   supreme court, United States supreme court, or other
44   courts of competent jurisdiction, the tax benefit
45   shall also be granted to the adversely affected
46   taxpayers as if the unconstitutional provision did not
47   exist.
48     Sec. 11.  Section 422.5, subsection 1, paragraph j,
49   subparagraph (2), unnumbered paragraph 1, Code 1997,
50   is amended to read as follows:

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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