Text: HF00309 Text: HF00311 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 236.15B, Code 2003, is reenacted to
1 2 read as follows:
1 3 236.15B INCOME TAX CHECKOFF FOR DOMESTIC ABUSE SERVICES.
1 4 A person who files an individual or a joint income tax
1 5 return with the department of revenue and finance under
1 6 section 422.13 may designate any amount to be paid to the
1 7 general fund of the state and used for the purposes of
1 8 providing emergency shelter services, support services, and
1 9 other services to victims of domestic abuse or sexual assault.
1 10 If the refund due on the return or the payment remitted with
1 11 the return is insufficient to pay the additional amount
1 12 designated by the taxpayer to be used for the purposes of
1 13 providing services to victims of domestic abuse or sexual
1 14 assault, the amount designated shall be reduced to the
1 15 remaining amount of refund or the remaining amount remitted
1 16 with the return.
1 17 It is the intent of the general assembly that the funds
1 18 generated from the checkoff be appropriated and used for the
1 19 purposes of providing services to victims of domestic abuse or
1 20 sexual assault.
1 21 The director of revenue and finance shall draft the income
1 22 tax form to allow the designation of contributions to be used
1 23 for the purposes of providing services to victims of domestic
1 24 abuse or sexual assault on the tax return.
1 25 The department of revenue and finance on or before January
1 26 31 of the calendar year following the calendar year in which
1 27 the tax returns were filed shall certify the total amount
1 28 designated on the tax return forms due in the preceding
1 29 calendar year and shall report the amount to the treasurer of
1 30 state.
1 31 The department of revenue and finance shall consult the
1 32 crime victim assistance board concerning the adoption of rules
1 33 to implement this section. However, before a checkoff
1 34 pursuant to this section shall be permitted, all liabilities
1 35 on the books of the department of revenue and finance and
2 1 accounts identified as owing under section 421.17 and the
2 2 political contribution allowed under section 56.18 shall be
2 3 satisfied.
2 4 This section is subject to repeal under section 422.12E.
2 5 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies
2 6 retroactively to January 1, 2003, for tax years beginning on
2 7 or after that date and shall be eligible for placement on the
2 8 individual income tax return form for the tax year beginning
2 9 January 1, 2003.
2 10 EXPLANATION
2 11 This bill reenacts the income tax checkoff for domestic
2 12 abuse services. The checkoff was removed from the income tax
2 13 form pursuant to Code section 422.12E because it had received
2 14 the lowest amount of funds over a three-year period.
2 15 The bill applies retroactively to January 1, 2003, for tax
2 16 years beginning on or after that date and is eligible for
2 17 placement on the individual income tax return form for that
2 18 year.
2 19 LSB 2853HH 80
2 20 sc/pj/5
Text: HF00309 Text: HF00311 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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