Text: HF02202 Text: HF02204 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 426A.11, subsections 1 and 2, Code 1 2 Supplement 2001, are amended to read as follows: 1 3 1. The property, not to exceed two thousand seven hundred 1 4 seventy-eight dollars in taxable value of any veteran, as1 5defined in section 35.1,of the First World War. 1 6 2. The property, not to exceed one thousand eight hundred 1 7 fifty-two dollars in taxable value of an honorably separated, 1 8 retired, furloughed to a reserve, placed on inactive status, 1 9 or discharged veteran, as defined in section 35.1. 1 10 Sec. 2. Section 426A.11, subsection 3, Code Supplement 1 11 2001, is amended by striking the subsection and inserting in 1 12 lieu thereof the following: 1 13 3. For purposes of this chapter, unless the context 1 14 otherwise requires: 1 15 a. "Veteran" means a resident of this state who served in 1 16 the armed forces of the United States or in the United States 1 17 merchant marine at any time during the following dates and who 1 18 was discharged under honorable conditions: 1 19 (1) World War I from April 6, 1917, through November 11, 1 20 1918. 1 21 (2) Occupation of Germany from November 12, 1918, through 1 22 July 11, 1923. 1 23 (3) American expeditionary forces in Siberia from November 1 24 12, 1918, through April 30, 1920. 1 25 (4) Second Haitian suppression of insurrections from 1919 1 26 through 1920. 1 27 (5) Second Nicaragua campaign with marines or navy in 1 28 Nicaragua or on combatant ships from 1926 through 1933. 1 29 (6) Yangtze service with navy and marines in Shanghai or 1 30 in the Yangtze valley from 1926 through 1927 and 1930 through 1 31 1932. 1 32 (7) China service with navy and marines from 1937 through 1 33 1939. 1 34 (8) World War II from December 7, 1941, through December 1 35 31, 1946. 2 1 (9) From January 1, 1947, through the present date. The 2 2 ending date is intended to be an ongoing date. 2 3 b. "Veteran" includes the following persons: 2 4 (1) Former members of the reserve forces of the United 2 5 States who served at least twenty years in the reserve forces 2 6 after January 28, 1973, and who were discharged under 2 7 honorable conditions. However, a member of the reserve forces 2 8 of the United States who completed a minimum aggregate of 2 9 ninety days of active federal service, other than training, 2 10 and was discharged under honorable conditions, or was retired 2 11 under Title X of the United States Code shall be included as a 2 12 veteran. 2 13 (2) Former members of the Iowa national guard who served 2 14 at least twenty years in the Iowa national guard after January 2 15 28, 1973, and who were discharged under honorable conditions. 2 16 However, a member of the Iowa national guard who was activated 2 17 for federal duty, other than training, for a minimum aggregate 2 18 of ninety days, and was discharged under honorable conditions 2 19 or was retired under Title X of the United States Code shall 2 20 be included as a veteran. 2 21 (3) Former members of the active, oceangoing merchant 2 22 marines who served during World War II at any time between 2 23 December 7, 1941, and December 31, 1946, both dates inclusive, 2 24 who were discharged under honorable conditions. 2 25 (4) Former members of the women's air force service pilots 2 26 and other persons who have been conferred veterans status 2 27 based on their civilian duties during World War II in 2 28 accordance with Pub. L. No. 95-202, 38 U.S.C. } 106. 2 29 Sec. 3. Section 426A.12, Code 2001, is amended to read as 2 30 follows: 2 31 426A.12 EXEMPTIONS TO RELATIVES. 2 32 In case any person in the foregoing classifications does 2 33 not claim the exemption from taxation, it shall be allowed in 2 34 the name of the person to the same extent on the property of 2 35 any one of the following persons in the order named: 3 1 1. The spouse, or surviving spouse remaining unmarried, of 3 2 a veteran, as defined in section 35.1,where they are living 3 3 together or were living together at the time of the death of 3 4 the veteran. 3 5 2. The parent whose spouse is deceased and who remains 3 6 unmarried, of a veteran, as defined in section 35.1,whether 3 7 living or deceased, where the parent is, or was at the time of 3 8 death of the veteran, dependent on the veteran for support. 3 9 3. The minor child, or children owning property as tenants 3 10 in common, of a deceased veteran, as defined in section 35.1. 3 11 No more than one tax exemption shall be allowed under this 3 12 section or section 426A.11 in the name of a veteran, as3 13defined in section 35.1. 3 14 Sec. 4. IMPLEMENTATION – NO STATE FUNDING. Section 25B.7 3 15 does not apply to this Act. 3 16 Sec. 5. EFFECTIVE DATE. This Act, being deemed of 3 17 immediate importance, takes effect upon enactment. 3 18 EXPLANATION 3 19 This bill expands the availability of the military service 3 20 tax credit by including persons who served in the armed forces 3 21 of the United States or the United States merchant marine at 3 22 any time during the period beginning January 1, 1947, to the 3 23 present date which is ongoing. Present law has specific 3 24 periods during which a veteran must serve. These periods 3 25 include the Korean conflict, Vietnam conflict, Lebanon or 3 26 Grenada service, Panama service, and the Persian Gulf 3 27 conflict. The bill provides that any loss of property tax 3 28 revenues as a result of the expansion in the eligibility for 3 29 the military service tax credit will not be reimbursed by the 3 30 state. 3 31 The bill takes effect upon enactment. 3 32 LSB 5990HH 79 3 33 mg/sh/8
Text: HF02202 Text: HF02204 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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