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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