Text: SF00497                           Text: SF00499
Text: SF00400 - SF00499                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index



Senate File 498

Partial Bill History

Bill Text

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, 1995 2001,
  2  8 there shall be allowed no more than three income tax return
  2  9 checkoffs on each income tax return.  When the same three
  2 10 income tax return checkoffs have been provided on the income
  2 11 tax return for three consecutive years, the checkoff for which
  2 12 the least amount has been contributed, in the aggregate for
  2 13 the first two tax years and through March 15 of the third tax
  2 14 year, 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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