Text: SF00114 Text: SF00116 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422.12E, Code 2003, is amended by 1 2 adding the following new unnumbered paragraph: 1 3 NEW UNNUMBERED PARAGRAPH. If more than one checkoff is 1 4 enacted in the same session of the general assembly for 1 5 inclusion on the individual income tax return form and, by 1 6 operation of this section, only one new checkoff is allowed on 1 7 the individual income tax return form, the earliest enacted 1 8 checkoff shall be included on the return form, or shall be 1 9 included on the first available opening on the return form, 1 10 and the inclusion on the return form of any other checkoffs 1 11 enacted will be for subsequent tax years in the chronological 1 12 order in which the checkoffs were enacted. 1 13 Sec. 2. NEW SECTION. 135.26 FREE HEALTH CLINIC FUND. 1 14 1. A free health clinic fund is created in the state 1 15 treasury under the control of the department. The fund is 1 16 composed of moneys appropriated or available to and obtained 1 17 or accepted by the treasurer of state for deposit in the fund. 1 18 The fund shall include moneys credited to the fund as provided 1 19 in section 422.12F, and moneys in the form of a devise, gift, 1 20 bequest, donation, or federal or other grant intended to be 1 21 used for the purposes of the fund. 1 22 2. Notwithstanding section 12C.7, subsection 2, interest 1 23 or earnings on moneys in the fund shall be credited to the 1 24 fund. Section 8.33 does not apply to moneys in the fund. 1 25 3. Moneys in the fund are appropriated to the department 1 26 of public health for the purposes of providing financial 1 27 assistance to public and private organizations for 1 28 constructing, equipping, or operating free health clinics in 1 29 this state. 1 30 4. The department may make awards of financial assistance 1 31 upon approval of an application from a private or public 1 32 organization. An applicant shall submit a plan for use of the 1 33 funds along with its application. The department, in 1 34 conjunction with the health facilities council, shall 1 35 establish standards relating to the application and award 2 1 process. 2 2 Sec. 3. NEW SECTION. 422.12F INCOME TAX REFUND CHECKOFF 2 3 FOR FREE HEALTH CLINIC FUND. 2 4 1. A person who files an individual or a joint income tax 2 5 return with the department of revenue and finance under 2 6 section 422.13 may designate three dollars or more to be paid 2 7 to the free health clinic fund as created in section 135.26. 2 8 If the refund due on the return or the payment remitted with 2 9 the return is insufficient to pay the additional amount 2 10 designated by the taxpayer to the free health clinic fund, the 2 11 amount designated shall be reduced to the remaining amount of 2 12 refund or the remaining amount remitted with the return. The 2 13 designation of a contribution to the free health clinic fund 2 14 under this section is 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 free health clinic fund on the tax return. The department 2 18 of revenue and finance, on or before January 31, shall certify 2 19 the total amount designated on the tax return forms due in the 2 20 preceding calendar year and shall report the amount to the 2 21 treasurer of state. The treasurer of state shall credit the 2 22 amount to the free health clinic fund. However, before a 2 23 checkoff pursuant to this section is permitted, all 2 24 liabilities on the books of the department of revenue and 2 25 finance and accounts identified as owing under section 421.17 2 26 and the political contribution allowed under section 56.18 2 27 shall be satisfied. 2 28 3. Moneys in the free health clinic fund are appropriated 2 29 as provided in section 135.26. 2 30 4. The department of revenue and finance shall adopt rules 2 31 to administer this section. 2 32 5. This section is subject to repeal under section 2 33 422.12E. 2 34 Sec. 4. EFFECTIVE DATE. Section 1 of this Act, being 2 35 deemed of immediate importance, takes effect upon enactment. 3 1 Sec. 5. APPLICABILITY. Section 3 of this Act applies to 3 2 tax years beginning on or after January 1, 2004, and the 3 3 checkoff shall be eligible for placement on the individual 3 4 income tax return form for the tax year beginning January 1, 3 5 2004. 3 6 EXPLANATION 3 7 This bill provides that taxpayers filing individual income 3 8 tax returns will be allowed to designate $3 or more on the 3 9 return to be paid to the free health clinic fund. The bill 3 10 requires the department of revenue and finance to annually 3 11 remit moneys collected from the checkoff to the free health 3 12 clinic fund created in the state treasury. Moneys in the fund 3 13 are appropriated to the Iowa department of public health for 3 14 the purpose of awarding financial assistance to a public or 3 15 private organization applying for assistance to construct, 3 16 equip, or operate a free health clinic in the state. The bill 3 17 provides that the free health clinic checkoff is subject to 3 18 the limitation on the number of checkoffs allowed on the Iowa 3 19 individual income tax return and, for that reason, is subject 3 20 to repeal. This portion of the bill applies to January 1, 3 21 2004, for tax years beginning on or after that date. 3 22 The bill also amends Code section 422.12E relating to the 3 23 limitation on the number of checkoffs allowed on the Iowa 3 24 individual income tax return to provide that if more than one 3 25 checkoff is enacted during a session of the general assembly 3 26 and there is space allowed for only one new checkoff on the 3 27 income tax return form, the checkoff first enacted will take 3 28 the next available opening on the income tax return form. 3 29 This section of the bill takes effect upon enactment. 3 30 LSB 2006SS 80 3 31 sc/sh/8
Text: SF00114 Text: SF00116 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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