Text: S03574 Text: S03576 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 538 as follows: 1 2 #1. Page 2, by inserting after line 20, the 1 3 following: 1 4 "Sec. 100. NEW SECTION. 422.12F INCOME TAX 1 5 CHECKOFF FOR THE ARTS. 1 6 1. A person who files an individual or a joint 1 7 income tax return with the department of revenue and 1 8 finance under section 422.13 may designate one dollar 1 9 or more to be paid to the Iowa arts checkoff fund as 1 10 created in the arts division of the department of 1 11 cultural affairs. If the refund due on the return or 1 12 the payment remitted with the return is insufficient 1 13 to pay the amount designated by the taxpayer to the 1 14 Iowa arts checkoff fund, the amount designated shall 1 15 be reduced to the remaining amount of the refund or 1 16 the remaining amount remitted with the return. The 1 17 designation of a contribution to the Iowa arts 1 18 checkoff fund is irrevocable. 1 19 2. The director of revenue and finance shall draft 1 20 the income tax form to allow for the designation of 1 21 contributions to the Iowa arts checkoff fund on the 1 22 tax return. The department of revenue and finance, on 1 23 or before January 31, shall transfer the total amount 1 24 designated on the tax form due in the preceding year 1 25 to the Iowa arts checkoff fund. However, before a 1 26 checkoff pursuant to this section shall be permitted, 1 27 all liabilities on the books of the department of 1 28 revenue and finance and accounts identified as owing 1 29 under section 421.17 and the political contribution 1 30 allowed under section 56.18 shall be satisfied. 1 31 3. The department of cultural affairs shall create 1 32 the Iowa arts checkoff fund in the arts division of 1 33 the department. Moneys in the fund are appropriated 1 34 to the arts division of the department for purposes of 1 35 supporting arts division activities and programming. 1 36 4. The department shall adopt rules to administer 1 37 this section. 1 38 5. This section is subject to repeal under section 1 39 422.12E." 1 40 #2. Page 2, by striking line 21, and inserting the 1 41 following: 1 42 "Sec. . APPLICABILITY. Sections 1 and 2 of 1 43 this Act apply". 1 44 #3. Page 2, line 23, by inserting after the word 1 45 "date." the following: "Section 100 of this Act is 1 46 applicable on January 1, 2004, for tax years beginning 1 47 on or after that date." 1 48 #4. Title page, line 2, by inserting after the 1 49 word "fund," the following: "providing an Iowa 1 50 individual income tax checkoff for the arts,". 2 1 #5. Title page, line 3, by striking the words "a 2 2 retroactive applicability date" and inserting the 2 3 following: "retroactive and other applicability 2 4 dates". 2 5 2 6 2 7 2 8 MIKE CONNOLLY 2 9 SF 538.501 79 2 10 sc/pj
Text: S03574 Text: S03576 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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