Text: SF00497 Text: SF00499 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 236.15B, Code 2001, is reenacted to 1 2 read as follows: 1 3 236.15B INCOME TAX CHECKOFF FOR DOMESTIC ABUSE SERVICES. 1 4 A person who files an individual or a joint income tax 1 5 return with the department of revenue and finance under 1 6 section 422.13 may designate any amount to be paid to the 1 7 general fund of the state and used for the purposes of 1 8 providing emergency shelter services, support services, and 1 9 other services to victims of domestic abuse or sexual assault. 1 10 If the refund due on the return or the payment remitted with 1 11 the return is insufficient to pay the additional amount 1 12 designated by the taxpayer to be used for the purposes of 1 13 providing services to victims of domestic abuse or sexual 1 14 assault, the amount designated shall be reduced to the 1 15 remaining amount of refund or the remaining amount remitted 1 16 with the return. 1 17 It is the intent of the general assembly that the funds 1 18 generated from the checkoff be appropriated and used for the 1 19 purposes of providing services to victims of domestic abuse or 1 20 sexual assault. 1 21 The director of revenue and finance shall draft the income 1 22 tax form to allow the designation of contributions to be used 1 23 for the purposes of providing services to victims of domestic 1 24 abuse or sexual assault on the tax return. 1 25 The department of revenue and finance on or before January 1 26 31 of the calendar year following the calendar year in which 1 27 the tax returns were filed shall certify the total amount 1 28 designated on the tax return forms due in the preceding 1 29 calendar year and shall report the amount to the treasurer of 1 30 state. 1 31 The department of revenue and finance shall consult the 1 32 crime victim assistance board concerning the adoption of rules 1 33 to implement this section. However, before a checkoff 1 34 pursuant to this section shall be permitted, all liabilities 1 35 on the books of the department of revenue and finance and 2 1 accounts identified as owing under section 421.17 and the 2 2 political contribution allowed under section 56.18 shall be 2 3 satisfied. 2 4 Sec 2. Section 422.12E, Code 2001, is amended to read as 2 5 follows: 2 6 422.12E INCOME TAX RETURN CHECKOFFS LIMITED. 2 7 For tax years beginning on or after January 1,19952001, 2 8 there shall be allowed no more than three income tax return 2 9 checkoffs on each income tax return.When the same three2 10income tax return checkoffs have been provided on the income2 11tax return for three consecutive years, the checkoff for which2 12the least amount has been contributed, in the aggregate for2 13the first two tax years and through March 15 of the third tax2 14year, shall be repealed.This section does not apply to the 2 15 income tax return checkoff provided in section 56.18. 2 16 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 2 17 retroactively to tax years beginning on or after January 1, 2 18 2001. This Act applies to income tax checkoffs in sections 2 19 236.15B, 422.12D, and 456A.16. 2 20 EXPLANATION 2 21 This bill removes the requirement relating to income tax 2 22 checkoffs that the checkoff receiving the least amount of 2 23 refund money over a three-year period shall be repealed. The 2 24 bill applies to the income tax checkoff for domestic abuse 2 25 services, which is reenacted, the income tax checkoff for the 2 26 Iowa state fair foundation, and the income tax checkoff for 2 27 the state fish and game protection fund. 2 28 The bill applies retroactively to tax years beginning on or 2 29 after January 1, 2001. 2 30 LSB 3188SV 79 2 31 sc/gg/8
Text: SF00497 Text: SF00499 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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