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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