Text: SF00454 Text: SF00456 Text: SF00400 - SF00499 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 2006SV 80
3 31 sc/sh/8
Text: SF00454 Text: SF00456 Text: SF00400 - SF00499 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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