Text: SF00263 Text: SF00265 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.21, Code 2003, is amended by adding
1 2 the following new unnumbered paragraph:
1 3 NEW UNNUMBERED PARAGRAPH. In the case of an individual in
1 4 the Iowa national guard, Iowa militia, or reserve forces of
1 5 the United States who is ordered to state active duty or
1 6 active state service pursuant to section 29A.8 or 29A.8A, or
1 7 active federal service for purposes of homeland security or
1 8 defense, the period of such active duty or service, not to
1 9 exceed ninety days, shall not be considered in determining if
1 10 the filing of a state income tax return or the performance of
1 11 other acts related to the department is timely filed or
1 12 performed. For the purposes of this paragraph, "other acts
1 13 related to the department" includes filing claims for income
1 14 tax refund, making income tax payments other than withholding
1 15 payments, filing appeals on income tax matters, and performing
1 16 other acts described in the department's rules. The
1 17 disregarding of the period of the active duty or service in
1 18 computing the timely filing or performance of other acts
1 19 applies to the spouse of the individual described in this
1 20 paragraph to the extent the spouse files jointly or separately
1 21 on the combined return form with the individual or when the
1 22 spouse is a party with the individual to any matter for which
1 23 the period of active duty or service is disregarded.
1 24 Sec. 2. EFFECTIVE AND APPLICABILITY DATE. This Act, being
1 25 deemed of immediate importance, takes effect upon enactment
1 26 and applies retroactively to January 1, 2003, for tax years
1 27 beginning on or after that date.
1 28 EXPLANATION
1 29 This bill disregards up to 90 days the time that a member
1 30 of the Iowa national guard or militia or federal military
1 31 reserve is activated for purposes of homeland security or
1 32 defense in determining if such member has timely filed an
1 33 income tax return, claimed income tax refunds, made income tax
1 34 payments other than withholding payments, and made appeals
1 35 relating to income tax matters. The period applies to the
2 1 spouse if the spouse files jointly or separately on a combined
2 2 return.
2 3 The bill takes effect upon enactment and applies
2 4 retroactively to January 1, 2003, for tax years beginning on
2 5 or after that date.
2 6 LSB 1475XS 80
2 7 mg/cl/14
Text: SF00263 Text: SF00265 Text: SF00200 - SF00299 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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