Text: HF00736 Text: HF00738 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 HOUSE FILE 737
1 2
1 3 AN ACT
1 4 PROVIDING AN IOWA INDIVIDUAL INCOME TAX CHECKOFF FOR DEPOSIT
1 5 IN THE KEEP IOWA BEAUTIFUL FUND, MAKING AN APPROPRIATION, AND
1 6 PROVIDING A RETROACTIVE APPLICABILITY DATE.
1 7
1 8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 9
1 10 Section 1. NEW SECTION. 314.28 KEEP IOWA BEAUTIFUL FUND.
1 11 A keep Iowa beautiful fund is created in the office of the
1 12 treasurer of state. The fund is composed of moneys
1 13 appropriated or available to and obtained or accepted by the
1 14 treasurer of state for deposit in the fund. The fund shall
1 15 include moneys credited to the fund as provided in section
1 16 422.12A. All interest earned on moneys in the fund shall be
1 17 credited to and remain in the fund. Section 8.33 does not
1 18 apply to moneys in the fund.
1 19 Moneys in the fund are subject to appropriation by the
1 20 general assembly annually for the purposes of educating and
1 21 encouraging Iowans to take greater responsibility for
1 22 improving their community environment and enhancing the beauty
1 23 of the state through litter prevention, improving waste
1 24 management and recycling efforts, and beautification projects.
1 25 The department may authorize payment of moneys appropriated
1 26 from the fund to the department upon approval of an
1 27 application from a private or public organization. The
1 28 applicant shall submit a plan for litter prevention, improving
1 29 waste management and recycling efforts, or a beautification
1 30 project along with its application. The department shall
1 31 establish standards relating to the type of projects available
1 32 for assistance.
1 33 Sec. 2. NEW SECTION. 422.12A INCOME TAX REFUND CHECKOFF
1 34 FOR KEEP IOWA BEAUTIFUL FUND.
1 35 1. A person who files an individual or a joint income tax
2 1 return with the department of revenue and finance under
2 2 section 422.13 may designate one dollar or more to be paid to
2 3 the keep Iowa beautiful fund as created in section 314.28. If
2 4 the refund due on the return or the payment remitted with the
2 5 return is insufficient to pay the additional amount designated
2 6 by the taxpayer to the keep Iowa beautiful fund, the amount
2 7 designated shall be reduced to the remaining amount of refund
2 8 or the remaining amount remitted with the return. The
2 9 designation of a contribution to the keep Iowa beautiful fund
2 10 under this section is irrevocable.
2 11 2. The director of revenue and finance shall draft the
2 12 income tax form to allow the designation of contributions to
2 13 the keep Iowa beautiful fund on the tax return. The
2 14 department of revenue and finance, on or before January 31,
2 15 shall certify the total amount designated on the tax return
2 16 forms due in the preceding calendar year and shall report the
2 17 amount to the treasurer of state. The treasurer of state
2 18 shall credit the amount to the keep Iowa beautiful fund.
2 19 However, before a checkoff pursuant to this section shall be
2 20 permitted, all liabilities on the books of the department of
2 21 revenue and finance and accounts identified as owing under
2 22 section 421.17 and the political contribution allowed under
2 23 section 56.18 shall be satisfied.
2 24 3. Moneys in the fund are subject to appropriation as
2 25 provided in section 314.28.
2 26 4. The department of revenue and finance shall adopt rules
2 27 to administer this section.
2 28 5. This section is subject to repeal under section
2 29 422.12E.
2 30 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
2 31 retroactively to January 1, 2001, for tax years beginning on
2 32 or after that date.
2 33
2 34
2 35
3 1 BRENT SIEGRIST
3 2 Speaker of the House
3 3
3 4
3 5
3 6 MARY E. KRAMER
3 7 President of the Senate
3 8
3 9 I hereby certify that this bill originated in the House and
3 10 is known as House File 737, Seventy-ninth General Assembly.
3 11
3 12
3 13
3 14 MARGARET THOMSON
3 15 Chief Clerk of the House
3 16 Approved , 2001
3 17
3 18
3 19
3 20 THOMAS J. VILSACK
3 21 Governor
Text: HF00736 Text: HF00738 Text: HF00700 - HF00799 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
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