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House Amendment 1283

Amendment Text

PAG LIN
  1  1    Amend House File 744 as follows:
  1  2    #1.  By striking everything after the enacting
  1  3 clause and inserting the following:
  1  4    "Section 1.  Section 257.20, subsection 2,
  1  5 paragraphs a and b, Code 1999, are amended by striking
  1  6 the paragraphs.
  1  7    Sec. 2.  Section 422.7, subsection 31, Code 1999,
  1  8 is amended to read as follows:
  1  9    31.  For a person who is disabled, or is fifty-five
  1 10 years of age or older, or is the surviving spouse of
  1 11 an individual or a survivor having an insurable
  1 12 interest in an individual who would have qualified for
  1 13 the exemption under this subsection for the tax year,
  1 14 subtract, to the extent included, the total amount of
  1 15 a governmental or other pension or retirement pay,
  1 16 including, but not limited to, defined benefit or
  1 17 defined contribution plans, annuities, individual
  1 18 retirement accounts, plans maintained or contributed
  1 19 to by an employer, or maintained or contributed to by
  1 20 a self-employed person as an employer, and deferred
  1 21 compensation plans or any earnings attributable to the
  1 22 deferred compensation plans, up to a maximum of five
  1 23 six thousand dollars for a person, other than a
  1 24 husband or wife, who files a separate state income tax
  1 25 return and up to a maximum of ten twelve thousand
  1 26 dollars for a husband and wife who file a joint state
  1 27 income tax return.  However, a surviving spouse who is
  1 28 not disabled or fifty-five years of age or older can
  1 29 only exclude the amount of pension or retirement pay
  1 30 received as a result of the death of the other spouse.
  1 31 A husband and wife filing separate state income tax
  1 32 returns or separately on a combined state return are
  1 33 allowed a combined maximum exclusion under this
  1 34 subsection of up to ten twelve thousand dollars.  The
  1 35 ten twelve thousand dollar exclusion shall be
  1 36 allocated to the husband or wife in the proportion
  1 37 that each spouse's respective pension and retirement
  1 38 pay received bears to total combined pension and
  1 39 retirement pay received.
  1 40    Sec. 3.  Section 426B.1, subsections 2 and 3, Code
  1 41 1999, are amended to read as follows:
  1 42    2.  There is appropriated to the property tax
  1 43 relief fund for the indicated fiscal years from the
  1 44 general fund of the state the following amounts:
  1 45    a.  For the fiscal year beginning July 1, 1995,
  1 46 sixty-one million dollars.
  1 47    b.  For the fiscal year beginning July 1, 1996,
  1 48 seventy-eight million dollars.
  1 49    c. a.  For the fiscal year beginning July 1, 1997
  1 50 1998, and succeeding fiscal years, ninety-five million
  2  1 dollars.
  2  2    b.  For the fiscal year beginning July 1, 1999, and
  2  3 succeeding fiscal years, one hundred fifteen million
  2  4 dollars.
  2  5    3.  There is annually appropriated from the
  2  6 property tax relief fund to the department of human
  2  7 services to supplement the medical assistance
  2  8 appropriation for the fiscal year beginning July 1,
  2  9 1997 1999, and for succeeding fiscal years, six
  2 10 million six hundred thousand dollars to be used for
  2 11 the nonfederal share of the costs of services provided
  2 12 to minors with mental retardation under the medical
  2 13 assistance program to meet the requirements of section
  2 14 249A.12, subsection 4.  The appropriation in this
  2 15 subsection shall be charged to the property tax relief
  2 16 fund prior to the distribution of moneys from the fund
  2 17 under section 426B.2 and the amount of moneys
  2 18 available for distribution shall be reduced
  2 19 accordingly.  However, the appropriation in this
  2 20 subsection shall be considered to be a property tax
  2 21 relief payment for purposes of the combined amount of
  2 22 payments required to achieve fifty percent of the
  2 23 counties' base year expenditures as provided in
  2 24 section 426B.2, subsection 2.
  2 25    Sec. 4.  Section 426B.2, subsections 2 and 3, Code
  2 26 1999, are amended to read as follows:
  2 27    2.  The distributions under subsection 1 shall
  2 28 continue to be made until the combined amount of the
  2 29 distributions made under subsection 1 are equal to
  2 30 fifty percent of the total of all counties' base year
  2 31 expenditures as defined in section 331.438.  The
  2 32 amount of payment to a county from the property tax
  2 33 relief fund for a fiscal year shall not exceed the
  2 34 amount the county has proposed to levy for the county
  2 35 mental health, mental retardation, and developmental
  2 36 disabilities services fund under section 331.424A,
  2 37 prior to adjustment pursuant to section 426B.3 for the
  2 38 property tax relief payment.  If as a result of this
  2 39 limitation, moneys remain in the property tax relief
  2 40 fund at the close of the fiscal year, these moneys
  2 41 shall remain available for distribution in the
  2 42 succeeding fiscal year under subsection 1.
  2 43    3.  The director of human services shall draw
  2 44 warrants on the property tax relief fund, payable to
  2 45 the county treasurer in the amount due to a county in
  2 46 accordance with subsection subsections 1 and 2 and
  2 47 mail the warrants to the county auditors in September
  2 48 and March of each year.
  2 49    Sec. 5.  FISCAL YEAR 1999-2000 ADJUSTMENT FOR
  2 50 RELIEF FUND PAYMENTS.  Notwithstanding section 426B.3,
  3  1 for the fiscal year beginning July 1, 1999, the
  3  2 department of management shall reduce each county's
  3  3 certified property tax levy for the county's mental
  3  4 health, mental retardation, and developmental
  3  5 disabilities services fund by the increased amount of
  3  6 payment from the property tax relief fund which the
  3  7 county is to receive as a result of the enactment of
  3  8 this Act.  In addition, the department of management
  3  9 shall revise each county's rate of taxation necessary
  3 10 to raise the reduced levy amount.
  3 11    Sec. 6.  There is appropriated from the general
  3 12 fund of the state to the department of education for
  3 13 the fiscal year beginning July 1, 1999, and ending
  3 14 June 30, 2000, the following amount, or so much
  3 15 thereof as is necessary, to be used for the purpose
  3 16 designated:
  3 17    For the elimination of certified negative balances
  3 18 in school district funds raised for special education
  3 19 instruction programs for the school budget year
  3 20 beginning July 1, 1998, and ending June 30, 1999:  
  3 21 .................................................. $16,500,000
  3 22    Sec. 7.  The funds appropriated in section 6 of
  3 23 this Act shall be allocated by the department to the
  3 24 school budget review committee for distribution to
  3 25 school districts for which the committee, pursuant to
  3 26 section 257.31, subsection 14, has certified to the
  3 27 director of the department of management a negative
  3 28 balance of funds for the school budget year beginning
  3 29 July 1, 1998, and ending June 30, 1999.  The funds
  3 30 appropriated shall be considered supplemental aid and
  3 31 added to the supplemental aid otherwise payable and
  3 32 distributed pursuant to section 257.31, subsection 14,
  3 33 paragraph "b".  For purposes of the funds allocated
  3 34 pursuant to this section, the supplemental aid amount
  3 35 shall be equal to a school district's negative
  3 36 balance.
  3 37    Sec. 8.  Pursuant to section 257.31, subsection 12,
  3 38 the school budget review committee within 30 days of
  3 39 the effective date of this section shall review the
  3 40 special education weighting plan in effect for the
  3 41 school budget year beginning July 1, 1999, and ending
  3 42 June 30, 2000, and adjust the weighting levels to
  3 43 eliminate special education negative balance
  3 44 projections.  In reviewing the weighting plan, the
  3 45 committee shall utilize the most recent information
  3 46 available regarding special education instruction
  3 47 program funding balances and the average costs of
  3 48 providing instruction for children requiring special
  3 49 education in the categories of the weighting plan.
  3 50    Sec. 9.  EFFECTIVE AND APPLICABILITY DATES.
  4  1    1.  Section 2 of this Act applies retroactively to
  4  2 January 1, 1999, for tax years beginning on or after
  4  3 that date.
  4  4    2.  Sections 3, 4, and 5 of this Act, being deemed
  4  5 of immediate importance, take effect upon enactment
  4  6 and are first applicable to county budgets for the
  4  7 fiscal year beginning July 1, 1999.
  4  8    3.  Section 8 of this Act, being deemed of
  4  9 immediate importance, takes effect upon enactment and
  4 10 applies to special education funding calculations for
  4 11 the school budget year beginning on July 1, 1999."
  4 12    #2.  Title page, by striking lines 1 through 4 and
  4 13 inserting the following:  "An Act relating to income
  4 14 tax and property tax relief by increasing the
  4 15 deduction for pension income, increasing the state aid
  4 16 portion under the instructional support program,
  4 17 eliminating special education negative balances, and
  4 18 making appropriations and changes to the property tax
  4 19 relief fund for county mental health, mental
  4 20 retardation, and developmental disabilities, and
  4 21 including effective and retroactive applicability date
  4 22 provisions." 
  4 23 
  4 24 
  4 25                               
  4 26 SHOULTZ of Black Hawk 
  4 27 HF 744.301 78
  4 28 mg/cf
     

Text: H01282                            Text: H01284
Text: H01200 - H01299                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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