Text: SSB03130 Text: SSB03132 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 100B.12 FIRE FIGHTER
1 2 PREPAREDNESS FUND.
1 3 1. A fire fighter preparedness fund is created as a
1 4 separate and distinct fund in the state treasury under the
1 5 control of the division of fire protection of the department
1 6 of public safety.
1 7 2. Revenue for the fire fighter preparedness fund shall
1 8 include, but is not limited to, the following:
1 9 a. Moneys credited to the fund pursuant to section
1 10 422.12F.
1 11 b. Moneys credited to the fund pursuant to section 432.15.
1 12 c. Moneys in the form of a devise, gift, bequest,
1 13 donation, or federal or other grant intended to be used for
1 14 the purposes of the fund.
1 15 3. Moneys in the fire fighter preparedness fund are not
1 16 subject to section 8.33. Notwithstanding section 12C.7,
1 17 subsection 2, interest or earnings on moneys in the fund shall
1 18 be credited to the fund.
1 19 4. Moneys in the fire fighter preparedness fund are
1 20 appropriated to the division of fire protection of the
1 21 department of public safety to be used annually as follows:
1 22 a. The first four hundred thousand dollars shall be
1 23 allocated to the state fire service and emergency response
1 24 council to assist in funding the programs and purposes, as
1 25 specified in section 100B.6, of the fire service training
1 26 bureau.
1 27 b. Any amount in excess of four hundred thousand dollars
1 28 shall be allocated to the state fire service and emergency
1 29 response council to pay the costs of providing fire fighter
1 30 training around the state.
1 31 Sec. 2. Section 422.12A, subsection 5, Code Supplement
1 32 2001, is amended by striking the subsection.
1 33 Sec. 3. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR
1 34 FIRE FIGHTER PREPAREDNESS.
1 35 1. A person who files an individual or a joint income tax
2 1 return with the department of revenue and finance under
2 2 section 422.13 may designate one dollar or more to be paid to
2 3 the fire fighter preparedness fund as created in section
2 4 100B.12. If the refund due on the return or the payment
2 5 remitted with the return is insufficient to pay the additional
2 6 amount designated by the taxpayer to the fire fighter
2 7 preparedness fund, the amount designated shall be reduced to
2 8 the remaining amount of refund or the remaining amount
2 9 remitted with the return. The designation of a contribution
2 10 to the fire fighter preparedness fund under this section is
2 11 irrevocable.
2 12 2. The director of revenue and finance shall draft the
2 13 income tax form to allow the designation of contributions to
2 14 the fire fighter preparedness fund on the tax return. The
2 15 department of revenue and finance, on or before January 31,
2 16 shall certify the total amount designated on the tax return
2 17 forms due in the preceding calendar year and shall report the
2 18 amount to the treasurer of state. The treasurer of state
2 19 shall credit the amount to the fire fighter preparedness fund.
2 20 However, before a checkoff pursuant to this section shall be
2 21 permitted, all liabilities on the books of the department of
2 22 revenue and finance and accounts identified as owing under
2 23 section 421.17 and the political contribution allowed under
2 24 section 56.18 shall be satisfied.
2 25 3. The department of revenue and finance shall adopt rules
2 26 to administer this section.
2 27 Sec. 4. NEW SECTION. 432.15 INSURANCE TAXES FOR FIRE
2 28 FIGHTER PREPAREDNESS.
2 29 Of the amounts paid as taxes pursuant to section 432.1,
2 30 subsection 2, and section 432.2, from insurance on property,
2 31 one-eighth of one percent shall be deposited in the fire
2 32 fighter preparedness fund created in section 100B.12.
2 33 Sec. 5. Section 422.12E, Code Supplement 2001, is
2 34 repealed.
2 35 Sec. 6. RETROACTIVE APPLICABILITY. This Act applies
3 1 retroactively to January 1, 2002, for tax years beginning on
3 2 or after that date.
3 3 EXPLANATION
3 4 This bill creates the fire fighter preparedness fund under
3 5 the control of the division of fire protection of the
3 6 department of public safety.
3 7 The bill provides that 1/8 of 1 percent of insurance
3 8 premium taxes paid on insurance on property shall be credited
3 9 to the fund. The bill also creates a fire fighter
3 10 preparedness income tax checkoff. Moneys collected from the
3 11 checkoff are to be credited to the fund.
3 12 Moneys in the fund are appropriated to the division of fire
3 13 protection of the department of public safety. The first
3 14 $400,000 in the fund in any one year is to be used by the
3 15 state fire and emergency response council to assist in paying
3 16 for the programs and purposes of the fire service training
3 17 bureau. Amounts in excess of $400,000 are to be used by the
3 18 state fire service and emergency response council to pay the
3 19 costs of providing fire fighter training around the state.
3 20 The bill also repeals the section of the Code that limits
3 21 to three the number of income tax checkoffs.
3 22 The bill applies retroactively to tax years beginning on or
3 23 after January 1, 2002.
3 24 LSB 5907SC 79
3 25 sc/pj/5
Text: SSB03130 Text: SSB03132 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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