Text: HF00222                           Text: HF00224
Text: HF00200 - HF00299                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 223

Partial Bill History

Bill Introduced: H.J. 353
Complete Bill History

Bill Text

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 in the form of a devise, gift, bequest,
  1 12 donation, or federal or other grant intended to be used for
  1 13 the purposes of the fund.
  1 14    3.  Moneys in the fire fighter preparedness fund are not
  1 15 subject to section 8.33.  Notwithstanding section 12C.7,
  1 16 subsection 2, interest or earnings on moneys in the fund shall
  1 17 be credited to the fund.
  1 18    4.  Moneys in the fire fighter preparedness fund are
  1 19 appropriated to the division of fire protection of the
  1 20 department of public safety to be used annually to pay the
  1 21 costs of providing fire fighter training around the state and
  1 22 to pay the costs of providing fire fighter training equipment.
  1 23    Sec. 2.  Section 422.12E, Code 2003, is amended to read as
  1 24 follows:
  1 25    422.12E  INCOME TAX RETURN CHECKOFFS LIMITED.
  1 26    For tax years beginning on or after January 1, 1995, there
  1 27 shall be allowed no more than three income tax return
  1 28 checkoffs on each income tax return.  When the same three
  1 29 income tax return checkoffs have been provided on the income
  1 30 tax return for three consecutive years, the checkoff for which
  1 31 the least amount has been contributed, in the aggregate for
  1 32 the first two tax years and through March 15 of the third tax
  1 33 year, shall be is repealed.  This section does not apply to
  1 34 the income tax return checkoff checkoffs provided in section
  1 35 sections 56.18 and 422.12F.
  2  1    Sec. 3.  NEW SECTION.  422.12F  INCOME TAX CHECKOFF FOR
  2  2 FIRE FIGHTER PREPAREDNESS.
  2  3    1.  A person who files an individual or a joint income tax
  2  4 return with the department of revenue and finance under
  2  5 section 422.13 may designate one dollar or more to be paid to
  2  6 the fire fighter preparedness fund as created in section
  2  7 100B.12.  If the refund due on the return or the payment
  2  8 remitted with the return is insufficient to pay the additional
  2  9 amount designated by the taxpayer to the fire fighter
  2 10 preparedness fund, the amount designated shall be reduced to
  2 11 the remaining amount of refund or the remaining amount
  2 12 remitted with the return.  The designation of a contribution
  2 13 to the fire fighter preparedness fund under this section is
  2 14 irrevocable.
  2 15    2.  The director of revenue and finance shall draft the
  2 16 income tax form to allow the designation of contributions to
  2 17 the fire fighter preparedness fund on the tax return.  The
  2 18 department of revenue and finance, on or before January 31,
  2 19 shall certify the total amount designated on the tax return
  2 20 forms due in the preceding calendar year and shall report the
  2 21 amount to the treasurer of state.  The treasurer of state
  2 22 shall credit the amount to the fire fighter preparedness fund.
  2 23 However, before a checkoff pursuant to this section shall be
  2 24 permitted, all liabilities on the books of the department of
  2 25 revenue and finance and accounts identified as owing under
  2 26 section 421.17 and the political contribution allowed under
  2 27 section 56.18 shall be satisfied.
  2 28    3.  The department of revenue and finance shall adopt rules
  2 29 to administer this section.
  2 30    4.  The limitation on income tax return checkoffs specified
  2 31 in section 422.12E does not apply to this checkoff.
  2 32    Sec. 4.  RETROACTIVE APPLICABILITY.  Sections 2 and 3 of
  2 33 this Act apply retroactively to January 1, 2003, for tax years
  2 34 beginning on or after that date and the checkoff for fire
  2 35 fighter preparedness shall be eligible for placement on the
  3  1 individual income tax return form for the tax year beginning
  3  2 January 1, 2003.  
  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.  Moneys in the fund are
  3  7 appropriated to the division of fire protection of the
  3  8 department of public safety.  Moneys in the fund are to be
  3  9 used to pay the costs of providing fire fighter training
  3 10 around the state and fire fighter training equipment.
  3 11    The bill also creates a fire fighter preparedness income
  3 12 tax checkoff.  Moneys collected from the checkoff are to be
  3 13 credited to the fund.
  3 14    The bill also provides that the limitation on the number of
  3 15 checkoffs allowed on the Iowa individual income tax return
  3 16 does not apply to the checkoff for fire fighter preparedness.
  3 17    Sections 2 and 3 of the bill apply retroactively to tax
  3 18 years beginning on or after January 1, 2003.  
  3 19 LSB 2293HH 80
  3 20 sc/pj/5

Text: HF00222                           Text: HF00224
Text: HF00200 - HF00299                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

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