Text: S03385 Text: S03387 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend Senate File 434 as follows: 1 2 #1. By striking everything after the enacting 1 3 clause and inserting the following: 1 4 "Section 1. Section 12D.5, subsection 2, paragraph 1 5 a, Code 2003, is amended by adding the following new 1 6 subparagraph: 1 7 NEW SUBPARAGRAPH. (4) Attendance of the 1 8 designated beneficiary at the United States military 1 9 academy, the United States naval academy, the United 1 10 States air force academy, the United States coast 1 11 guard academy, or the United States merchant marine 1 12 academy, to the extent that the amount of the payment 1 13 or distribution does not exceed the costs of advanced 1 14 education, as defined by 10 U.S.C. } 2005(e)(3), as in 1 15 effect on the date of the enactment of this 1 16 subparagraph, attributable to such attendance. 1 17 Sec. 2. Section 12D.9, subsection 1, paragraph f, 1 18 Code 2003, is amended to read as follows: 1 19 f. Pursuant to section 12D.5, subsection 1, 1 20 penalties are provided on refunds of earnings which 1 21 are not used for qualified higher education expenses 1 22 of the beneficiary, made on account of the death or 1 23 disability of the designated beneficiary,ormade due 1 24 to scholarship, allowance, or payment receipt as 1 25 provided in section 529(b)(3) of the Internal Revenue 1 26 Code, or made in the amount of the costs for 1 27 attendance at the United States military, naval, air 1 28 force, coast guard, or merchant marine academy. 1 29 Sec. 3. Section 29A.28, Code 2003, is amended to 1 30 read as follows: 1 31 29A.28 LEAVE OF ABSENCE OF CIVIL EMPLOYEES. 1 32 1. All officers and employees of the state, or a 1 33 subdivision thereof, or a municipality other than 1 34 employees employed temporarily for six months or less, 1 35 who are members of the national guard, organized 1 36 reserves or any component part of the military, naval, 1 37 or air forces or nurse corps of this state or nation, 1 38 or who are or may be otherwise inducted into the 1 39 military service of this state or of the United 1 40 States, shall, when ordered by proper authority to 1 41 state active duty, active state service or federal 1 42 service, be entitled to a leave of absence from such 1 43 civil employment for the period of state active duty, 1 44 active state service, or federal service, without loss 1 45 of status or efficiency rating, and without loss of 1 46 pay during the first thirty days of such leave of 1 47 absence. Where state active duty, active state 1 48 service, or federal service is for a period less than 1 49 thirty days, a leave of absence under this section 1 50 shall only be required for those days that the civil 2 1 employee would normally perform services for the 2 2 state, subdivision of the state, or a municipality. 2 3 2.The proper appointing authority may make a2 4temporary appointment toA state agency, subdivision 2 5 of the state, or municipality may hire a temporary 2 6 employee to fill any vacancy created by such leave of 2 7 absence. Temporary employees hired to fill a vacancy 2 8 created by a leave of absence under this section shall 2 9 not count against the number of full-time equivalent 2 10 positions authorized for the state agency, subdivision 2 11 of the state, or municipality. 2 12 3. Upon returning from a leave of absence under 2 13 this section, an employee shall be entitled to return 2 14 to the same position and classification held by the 2 15 employee at the time of entry into state active duty, 2 16 active state service, or federal service or to the 2 17 position and classification that the employee would 2 18 have been entitled to if the continuous civil service 2 19 of the employee had not been interrupted by state 2 20 active duty, active state service, or federal service. 2 21 Under this subsection, "position" includes the 2 22 geographical location of the position. 2 23 Sec. 4. Section 35.1, subsection 2, paragraph b, 2 24 Code 2003, is amended by adding the following new 2 25 subparagraph: 2 26 NEW SUBPARAGRAPH. (5) Former members of the armed 2 27 forces of the United States if any portion of their 2 28 term of enlistment would have occurred within the time 2 29 period specified in paragraph "a", subparagraph (9), 2 30 but who instead opted to serve five years in the 2 31 reserve forces of the United States, as allowed by 2 32 federal law, and who were discharged under honorable 2 33 conditions. 2 34 Sec. 5. Section 422.7, Code 2003, is amended by 2 35 adding the following new subsections: 2 36 NEW SUBSECTION. 39. Subtract, to the extent 2 37 included, active duty pay received by a person in the 2 38 national guard or armed forces military reserve for 2 39 service performed on or after January 1, 2003, 2 40 pursuant to military orders related to Operation Iraqi 2 41 Freedom, Operation Noble Eagle, and Operation Enduring 2 42 Freedom. 2 43 NEW SUBSECTION. 40. Subtract, not to exceed one 2 44 thousand five hundred dollars, the overnight 2 45 transportation, meals, and lodging expenses, to the 2 46 extent not reimbursed, incurred by the taxpayer for 2 47 travel away from home of more than one hundred miles 2 48 for the performance of services by the taxpayer as a 2 49 member of the national guard or armed forces military 2 50 reserve. 3 1 NEW SUBSECTION. 41. Subtract, to the extent 3 2 included, military student loan repayments received by 3 3 the taxpayer serving on active duty in the national 3 4 guard or armed forces military reserve or on active 3 5 duty status in the armed forces. 3 6 Sec. 6. Section 422.7, Code 2003, is amended by 3 7 adding the following new subsection: 3 8 NEW SUBSECTION. 42. Subtract, to the extent not 3 9 otherwise excluded, the amount of the death gratuity 3 10 payable under 10 U.S.C. }} 1475-1491 for deaths 3 11 occurring after September 10, 2001. 3 12 Sec. 7. Section 422.9, subsection 2, Code 2003, is 3 13 amended by adding the following new paragraph: 3 14 NEW PARAGRAPH. j. If the taxpayer has a deduction 3 15 for miscellaneous expenses under section 67 of the 3 16 Internal Revenue Code, the taxpayer shall recompute 3 17 for the purposes of this subsection the amount of the 3 18 deduction under section 67 by excluding from the 3 19 expenses, the amount subtracted under section 422.7, 3 20 subsection 40. 3 21 Sec. 8. Section 422.21, unnumbered paragraph 2, 3 22 Code 2003, is amended to read as follows: 3 23 An individual in the armed forces of the United 3 24 States serving in an area designated by the president 3 25 of the United States or the United States Congress as 3 26 a combat zone or as a qualified hazardous duty area, 3 27 or deployed outside the United States away from the 3 28 individual's permanent duty station while 3 29 participating in an operation designated by the United 3 30 States secretary of defense as a contingency operation 3 31 as defined in 10 U.S.C. } 101(a)(13), or which became 3 32 such a contingency operation by the operation of law, 3 33 or an individual serving in support of those forces, 3 34 is allowed the same additional time period after 3 35 leaving the combat zone or the qualified hazardous 3 36 duty area, or ceasing to participate in such 3 37 contingency operation, or after a period of continuous 3 38 hospitalization, to file a state income tax return or 3 39 perform other acts related to the department, as would 3 40 constitute timely filing of the return or timely 3 41 performance of other acts described in section 7508(a) 3 42 of the Internal Revenue Code. For the purposes of 3 43 this paragraph, "other acts related to the department" 3 44 includes filing claims for refund for any tax 3 45 administered by the department, making tax payments 3 46 other than withholding payments, filing appeals on the 3 47 tax matters, filing other tax returns, and performing 3 48 other acts described in the department's rules. The 3 49 additional time period allowed applies to the spouse 3 50 of the individual described in this paragraph to the 4 1 extent the spouse files jointly or separately on the 4 2 combined return form with the individual or when the 4 3 spouse is a party with the individual to any matter 4 4 for which the additional time period is allowed. 4 5 Sec. 9. Section 422.34, subsection 2, Code 2003, 4 6 is amended by adding the following new unnumbered 4 7 paragraph: 4 8 NEW UNNUMBERED PARAGRAPH. An organization that 4 9 would have qualified as an organization exempt from 4 10 federal income tax under section 501(c)(19) of the 4 11 Internal Revenue Code but for the fact that the 4 12 requirement that substantially all of the members who 4 13 are not past or present members of the United States 4 14 armed forces is not met because such members include 4 15 ancestors or lineal descendants, shall be considered 4 16 for purposes of the exemption from taxation under this 4 17 division as an organization exempt from federal income 4 18 tax under section 501(c)(19) of the Internal Revenue 4 19 Code. 4 20 Sec. 10. STATE FUNDING. The military service tax 4 21 exemptions and credits provided pursuant to the 4 22 amendment to section 35.1 of this Act shall be funded 4 23 pursuant to chapter 426A and section 25B.7, subsection 4 24 2. 4 25 Sec. 11. EFFECTIVE AND APPLICABILITY DATES. 4 26 1. Except as provided in subsections 2, 3, 4, 5, 4 27 and 6, this Act, being deemed of immediate importance, 4 28 takes effect upon enactment and applies retroactively 4 29 to January 1, 2003, for tax years beginning on or 4 30 after that date. 4 31 2. Section 3 of this Act, being deemed of 4 32 immediate importance, takes effect upon enactment and 4 33 applies retroactively to January 1, 2003. 4 34 3. Section 4 of this Act amending section 35.1, 4 35 being deemed of immediate importance, takes effect 4 36 upon enactment. 4 37 4. Section 6 of this Act, amending section 422.7 4 38 to allow for the subtraction of additional death 4 39 gratuity benefits, being deemed of immediate 4 40 importance, takes effect upon enactment and applies 4 41 retroactively to tax years ending after September 10, 4 42 2001. 4 43 5. Section 8 of this Act, amending section 422.21, 4 44 being deemed of immediate importance, takes effect 4 45 upon enactment and applies to any period for 4 46 performing an act that has not expired before the 4 47 effective date. 4 48 6. Section 9 of this Act, amending section 422.34, 4 49 being deemed of immediate importance, takes effect 4 50 upon enactment and applies to tax years beginning 5 1 after the effective date." 5 2 #2. Title page, by striking lines 1 through 5 and 5 3 inserting the following: "An Act relating to income 5 4 tax deductions and exemptions for military service 5 5 personnel and organizations, and including effective 5 6 and applicability date provisions." 5 7 5 8 5 9 5 10 STEVEN H. WARNSTADT 5 11 SF 434.501 80 5 12 rh/pj
Text: S03385 Text: S03387 Text: S03300 - S03399 Text: S Index Bills and Amendments: General Index Bill History: General Index
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