Text: H08018 Text: H08020 Text: H08000 - H08099 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 2116 as follows: 1 2 #1. Page 2, by inserting after line 7, the 1 3 following: 1 4 "Sec. 100. Section 422.8, subsection 5, Code 2001, 1 5 is amended to read as follows: 1 6 5. The director may, in accordance with the 1 7 provisions of this subsection, and when cost- 1 8 efficient, administratively feasible, and of mutual 1 9 benefit to both states, enter into reciprocal 1 10 agreements with tax administration agencies of other 1 11 states to further tax administration and eliminate 1 12 duplicate withholding by exempting from Iowa taxation 1 13 income earned from personal services in Iowa by 1 14 residents of another state, if the other state 1 15 provides a tax exemption for the same type of income 1 16 earned from personal services by Iowa residents in the 1 17 other state. For purposes of this subsection, "income 1 18 earned from personal services" means wages, salaries, 1 19 commissions, and tips, and earned income from other 1 20 sources. This subsection does not authorize the 1 21 department to withhold taxes on deferred compensation 1 22 payments, pension distributions, and annuity payments 1 23 when paid to a nonresident of the state of Iowa. All 1 24 the terms of the agreements shall be described in the 1 25 rules adopted by the department. 1 26 A reciprocal agreement entered into on or after the 1 27 effective date of this Act with a tax administration 1 28 agency of another state shall not take effect until 1 29 such agreement has been authorized by a constitutional 1 30 majority of each house of the general assembly and 1 31 approved by the governor. A reciprocal agreement in 1 32 effect on or after January 1, 2002, shall not be 1 33 terminated by the state of Iowa unless the termination 1 34 has been authorized by a constitutional majority of 1 35 each house of the general assembly and approved by the 1 36 governor. An amendment to an existing reciprocal 1 37 agreement does not constitute a new agreement." 1 38 #2. Page 3, by inserting after line 22, the 1 39 following: 1 40 "Sec. 101. The termination provisions of section 1 41 100 of this Act apply retroactively to the termination 1 42 of reciprocal agreements in effect on or after January 1 43 1, 2002." 1 44 #3. Title page, line 3, by inserting after the 1 45 word "sales," the following: "relating to reciprocal 1 46 income tax agreements with other states,". 1 47 #4. By renumbering and correcting internal 1 48 references as necessary. 1 49 1 50 2 1 2 2 2 3 MILLAGE of Scott 2 4 2 5 2 6 2 7 VAN FOSSEN of Scott 2 8 2 9 2 10 2 11 WINCKLER of Scott 2 12 2 13 2 14 2 15 JOCHUM of Dubuque 2 16 2 17 2 18 2 19 REYNOLDS of Van Buren 2 20 2 21 2 22 2 23 WISE of Lee 2 24 2 25 2 26 2 27 ATTEBERRY of Delaware 2 28 2 29 2 30 2 31 SENG of Scott 2 32 2 33 2 34 2 35 HAHN of Muscatine 2 36 2 37 2 38 2 39 BRADLEY of Clinton 2 40 2 41 2 42 2 43 BRAUNS of Muscatine 2 44 2 45 2 46 2 47 SIEVERS of Scott 2 48 2 49 2 50 3 1 BODDICKER of Cedar 3 2 3 3 3 4 3 5 GIPP of Winneshiek 3 6 3 7 3 8 3 9 REKOW of Allamakee 3 10 HF 2116.1 3 11 sc/es/25
Text: H08018 Text: H08020 Text: H08000 - H08099 Text: H Index Bills and Amendments: General Index Bill History: General Index
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