House Journal: Page 1280: Tuesday, April 9, 2002
40 collect the liability from a purchaser."
41 2. Page 20, by inserting after line 2 the
42 following:
43 "Sec. . REFUNDS. Refunds of taxes, interest,
44 or penalties which arise from claims resulting from
45 the amendment to section 421.60, subsection 2,
46 paragraph "m", subparagraphs (1) and (3), in this Act,
47 for sales for which erroneous written advice was
48 issued by the department to the claimant between
49 October 1, 1999, and the enactment of the amendment to
50 section 421.60, subsection 2, paragraph "m", in this
Page 2
1 Act, shall not be allowed unless refund claims are
2 filed prior to October 1, 2002."
3 3. Page 20, by inserting after line 19 the
4 following:
5 " . The section of this Act amending section
6 421.60, subsection 2, paragraph "m", relating to the
7 abatement of sales and use taxes and local sales and
8 services taxes, being deemed of immediate importance,
9 takes effect upon enactment and applies retroactively
10 to October 1, 1999."
Amendment H-8574 was adopted.
Warnstadt of Woodbury offered the following amendment H-8586
filed by him from the floor and moved its adoption:
H-8586
1 Amend House File 2622 as follows:
2 1. Page 9, by inserting after line 19 the
3 following:
4 "Sec. . Section 422.7, Code Supplement 2001, is
5 amended by adding the following new subsection:
6 NEW SUBSECTION. 38. Subtract, to the extent not
7 otherwise excluded, the amount of withdrawals from
8 tax-deferred savings accounts made during the tax year
9 if the taxpayer or taxpayer's spouse is a member of
10 the Iowa national guard or reserve forces of the
11 United States who is ordered to active state service
12 or federal service or duty. In addition, a penalty
13 for such withdrawals shall not be assessed by the
14 state."
15 2. Page 20, by inserting after line 19, the
16 following:
17 " . The section of this Act amending section
18 422.7 applies retroactively to January 1, 2002, for
19 tax years beginning on or after that date."
© 2002 Cornell College and
League of Women Voters of Iowa
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