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Senate File 538

Partial Bill History

Bill Text

PAG LIN
  1  1    Section 1.  NEW SECTION.  314.28  KEEP IOWA BEAUTIFUL FUND.
  1  2    A keep Iowa beautiful fund is created in the office of the
  1  3 treasurer of state.  The fund is composed of moneys
  1  4 appropriated or available to and obtained or accepted by the
  1  5 treasurer of state for deposit in the fund.  The fund shall
  1  6 include moneys credited to the fund as provided in section
  1  7 422.12A.  All interest earned on moneys in the fund shall be
  1  8 credited to and remain in the fund.  Section 8.33 does not
  1  9 apply to moneys in the fund.
  1 10    Moneys in the fund are subject to appropriation by the
  1 11 general assembly annually for the purposes of educating and
  1 12 encouraging Iowans to take greater responsibility for
  1 13 improving their community environment and enhancing the beauty
  1 14 of the state through litter prevention, improving waste
  1 15 management and recycling efforts, and beautification projects.
  1 16    The department may authorize payment of moneys appropriated
  1 17 from the fund to the department upon approval of an
  1 18 application from a private or public organization.  The
  1 19 applicant shall submit a plan for litter prevention, improving
  1 20 waste management and recycling efforts, or a beautification
  1 21 project along with its application.  The department shall
  1 22 establish standards relating to the type of projects available
  1 23 for assistance.
  1 24    Sec. 2.  NEW SECTION.  422.12A  INCOME TAX REFUND CHECKOFF
  1 25 FOR KEEP IOWA BEAUTIFUL FUND.
  1 26    1.  A person who files an individual or a joint income tax
  1 27 return with the department of revenue and finance under
  1 28 section 422.13 may designate one dollar or more to be paid to
  1 29 the keep Iowa beautiful fund as created in section 314.28.  If
  1 30 the refund due on the return or the payment remitted with the
  1 31 return is insufficient to pay the additional amount designated
  1 32 by the taxpayer to the keep Iowa beautiful fund, the amount
  1 33 designated shall be reduced to the remaining amount of refund
  1 34 or the remaining amount remitted with the return.  The
  1 35 designation of a contribution to the keep Iowa beautiful fund
  2  1 under this section is irrevocable.
  2  2    2.  The director of revenue and finance shall draft the
  2  3 income tax form to allow the designation of contributions to
  2  4 the keep Iowa beautiful fund on the tax return.  The
  2  5 department of revenue and finance, on or before January 31,
  2  6 shall certify the total amount designated on the tax return
  2  7 forms due in the preceding calendar year and shall report the
  2  8 amount to the treasurer of state.  The treasurer of state
  2  9 shall credit the amount to the keep Iowa beautiful fund.
  2 10 However, before a checkoff pursuant to this section shall be
  2 11 permitted, all liabilities on the books of the department of
  2 12 revenue and finance and accounts identified as owing under
  2 13 section 421.17 and the political contribution allowed under
  2 14 section 56.18 shall be satisfied.
  2 15    3.  Moneys in the fund are subject to appropriation as
  2 16 provided in section 314.28.
  2 17    4.  The department of revenue and finance shall adopt rules
  2 18 to administer this section.
  2 19    5.  This section is subject to repeal under section
  2 20 422.12E.
  2 21    Sec. 3.  RETROACTIVE APPLICABILITY.  This Act applies
  2 22 retroactively to January 1, 2001, for tax years beginning on
  2 23 or after that date.  
  2 24                           EXPLANATION
  2 25    This bill provides that taxpayers filing individual income
  2 26 tax returns will be allowed to designate $1 or more on the
  2 27 return to be paid to the keep Iowa beautiful fund.  The bill
  2 28 requires the department of revenue and finance to annually
  2 29 remit moneys collected from the checkoff to the keep Iowa
  2 30 beautiful fund created in the office of the treasurer of
  2 31 state.  Moneys in the fund are subject to appropriation by the
  2 32 general assembly annually for the purpose of awarding
  2 33 financial assistance to an applicant who submits a plan for
  2 34 litter prevention, improving waste management and recycling
  2 35 efforts, or a beautification project along with its
  3  1 application.
  3  2    The bill provides that the keep Iowa beautiful checkoff is
  3  3 subject to the limitation on the number of checkoffs allowed
  3  4 on the Iowa individual income tax return and, for that reason,
  3  5 is subject to repeal.
  3  6    The bill applies retroactively to January 1, 2001, for tax
  3  7 years beginning on or after that date.  
  3  8 LSB 3269SV 79
  3  9 sc/cls/14
     

Text: SF00537                           Text: SF00539
Text: SF00500 - SF00599                 Text: SF Index
Bills and Amendments: General Index     Bill History: General Index

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