Text: SF02176 Text: SF02178 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 135.26 FREE HEALTH CLINIC FUND.
1 2 1. A free health clinic fund is created in the state
1 3 treasury under the control of the department. The fund is
1 4 composed of moneys appropriated or available to and obtained
1 5 or accepted by the treasurer of state for deposit in the fund.
1 6 The fund shall include moneys credited to the fund as provided
1 7 in section 422.12F, and moneys in the form of a devise, gift,
1 8 bequest, donation, or federal or other grant intended to be
1 9 used for the purposes of the fund.
1 10 2. Notwithstanding section 12C.7, subsection 2, interest
1 11 or earnings on moneys in the fund shall be credited to the
1 12 fund. Section 8.33 does not apply to moneys in the fund.
1 13 3. Moneys in the fund are appropriated to the department
1 14 of public health for the purposes of providing financial
1 15 assistance to public and private organizations for
1 16 constructing, equipping, or operating free health clinics in
1 17 the state.
1 18 4. The department may make awards of financial assistance
1 19 upon approval of an application from a private or public
1 20 organization. An applicant shall submit a plan for use of the
1 21 funds along with its application. The department, in
1 22 conjunction with the health facilities council, shall
1 23 establish standards relating to the application and award
1 24 process.
1 25 Sec. 2. NEW SECTION. 422.12F INCOME TAX REFUND CHECKOFF
1 26 FOR FREE HEALTH CLINIC FUND.
1 27 1. A person who files an individual or a joint income tax
1 28 return with the department of revenue and finance under
1 29 section 422.13 may designate three dollars or more to be paid
1 30 to the free health clinic fund as created in section 135.26.
1 31 If the refund due on the return or the payment remitted with
1 32 the return is insufficient to pay the additional amount
1 33 designated by the taxpayer to the free health clinic fund, the
1 34 amount designated shall be reduced to the remaining amount of
1 35 refund or the remaining amount remitted with the return. The
2 1 designation of a contribution to the free health clinic fund
2 2 under this section is irrevocable.
2 3 2. The director of revenue and finance shall draft the
2 4 income tax form to allow the designation of contributions to
2 5 the free health clinic fund on the tax return. The department
2 6 of revenue and finance, on or before January 31, shall certify
2 7 the total amount designated on the tax return forms due in the
2 8 preceding calendar year and shall report the amount to the
2 9 treasurer of state. The treasurer of state shall credit the
2 10 amount to the free health clinic fund. However, before a
2 11 checkoff pursuant to this section is permitted, all
2 12 liabilities on the books of the department of revenue and
2 13 finance and accounts identified as owing under section 421.17
2 14 and the political contribution allowed under section 56.18
2 15 shall be satisfied.
2 16 3. Moneys in the free health clinic fund are appropriated
2 17 as provided in section 135.26.
2 18 4. The department of revenue and finance shall adopt rules
2 19 to administer this section.
2 20 5. This section is subject to repeal under section
2 21 422.12E.
2 22 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
2 23 retroactively to January 1, 2002, for tax years beginning on
2 24 or after that date and the checkoff shall be eligible for
2 25 placement on the individual income tax return form for the tax
2 26 year beginning January 1, 2002.
2 27 EXPLANATION
2 28 This bill provides that taxpayers filing individual income
2 29 tax returns will be allowed to designate $3 or more on the
2 30 return to be paid to the free health clinic fund. The bill
2 31 requires the department of revenue and finance to annually
2 32 remit moneys collected from the checkoff to the free health
2 33 clinic fund created in the state treasury. Moneys in the fund
2 34 are appropriated to the Iowa department of public health for
2 35 the purpose of awarding financial assistance to a public or
3 1 private organization applying for assistance to construct,
3 2 equip, or operate a free health clinic in the state.
3 3 The bill provides that the free health clinic checkoff is
3 4 subject to the limitation on the number of checkoffs allowed
3 5 on the Iowa individual income tax return and, for that reason,
3 6 is subject to repeal.
3 7 The bill applies retroactively to January 1, 2002, for tax
3 8 years beginning on or after that date.
3 9 LSB 5753XS 79
3 10 sc/sh/8
Text: SF02176 Text: SF02178 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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