Text: SF02304 Text: SF02306 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. NEW SECTION. 100B.13 VOLUNTEER FIRE FIGHTER 1 2 PREPAREDNESS FUND. 1 3 1. A volunteer fire fighter preparedness fund is created 1 4 as a separate and distinct fund in the state treasury under 1 5 the control of the division of fire protection of the 1 6 department of public safety. 1 7 2. Revenue for the volunteer fire fighter preparedness 1 8 fund shall include, but is not limited to, the following: 1 9 a. Moneys credited to the fund pursuant to section 1 10 422.12F. 1 11 b. Moneys in the form of a devise, gift, bequest, 1 12 donation, or federal or other grant intended to be used for 1 13 the purposes of the fund. 1 14 3. Moneys in the volunteer fire fighter preparedness fund 1 15 are not subject to section 8.33. Notwithstanding section 1 16 12C.7, subsection 2, interest or earnings on moneys in the 1 17 fund shall be credited to the fund. 1 18 4. Moneys in the volunteer fire fighter preparedness fund 1 19 are appropriated to the division of fire protection of the 1 20 department of public safety to be used annually to pay the 1 21 costs of providing volunteer fire fighter training around the 1 22 state and to pay the costs of providing volunteer fire 1 23 fighting equipment. 1 24 Sec. 2. Section 314.28, Code 2003, is reenacted to read as 1 25 follows: 1 26 314.28 KEEP IOWA BEAUTIFUL FUND. 1 27 A keep Iowa beautiful fund is created in the office of the 1 28 treasurer of state. The fund is composed of moneys 1 29 appropriated or available to and obtained or accepted by the 1 30 treasurer of state for deposit in the fund. The fund shall 1 31 include moneys credited to the fund as provided in section 1 32 422.12A. All interest earned on moneys in the fund shall be 1 33 credited to and remain in the fund. Section 8.33 does not 1 34 apply to moneys in the fund. 1 35 Moneys in the fund are subject to appropriation by the 2 1 general assembly annually for the purposes of educating and 2 2 encouraging Iowans to take greater responsibility for 2 3 improving their community environment and enhancing the beauty 2 4 of the state through litter prevention, improving waste 2 5 management and recycling efforts, and beautification projects. 2 6 The department may authorize payment of moneys appropriated 2 7 from the fund to the department upon approval of an 2 8 application from a private or public organization. The 2 9 applicant shall submit a plan for litter prevention, improving 2 10 waste management and recycling efforts, or a beautification 2 11 project along with its application. The department shall 2 12 establish standards relating to the type of projects available 2 13 for assistance. 2 14 Sec. 3. Section 422.12A, Code Supplement 2003, is 2 15 reenacted to read as follows: 2 16 422.12A INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL 2 17 FUND. 2 18 1. A person who files an individual or a joint income tax 2 19 return with the department of revenue under section 422.13 may 2 20 designate one dollar or more to be paid to the keep Iowa 2 21 beautiful fund as created in section 314.28. If the refund 2 22 due on the return or the payment remitted with the return is 2 23 insufficient to pay the additional amount designated by the 2 24 taxpayer to the keep Iowa beautiful fund, the amount 2 25 designated shall be reduced to the remaining amount of refund 2 26 or the remaining amount remitted with the return. The 2 27 designation of a contribution to the keep Iowa beautiful fund 2 28 under this section is irrevocable. 2 29 2. The director of revenue shall draft the income tax form 2 30 to allow the designation of contributions to the keep Iowa 2 31 beautiful fund on the tax return. The department of revenue, 2 32 on or before January 31, shall certify the total amount 2 33 designated on the tax return forms due in the preceding 2 34 calendar year and shall report the amount to the treasurer of 2 35 state. The treasurer of state shall credit the amount to the 3 1 keep Iowa beautiful fund. However, before a checkoff pursuant 3 2 to this section shall be permitted, all liabilities on the 3 3 books of the department of revenue and accounts identified as 3 4 owing under section 421.17 and the political contribution 3 5 allowed under section 68A.601 shall be satisfied. 3 6 3. Moneys in the fund are subject to appropriation as 3 7 provided in section 314.28. 3 8 4. The department of revenue shall adopt rules to 3 9 administer this section. 3 10 5. This section is subject to repeal under section 3 11 422.12E. 3 12 Sec. 4. Section 422.12E, Code Supplement 2003, is amended 3 13 to read as follows: 3 14 422.12E INCOME TAX RETURN CHECKOFFS LIMITED. 3 15 For tax years beginning on or after January 1,19952004, 3 16 there shall be allowed no more thanthreefour income tax 3 17 return checkoffs on each income tax return. When the same 3 18threefour income tax return checkoffs have been provided on 3 19 the income tax return forthreetwo consecutive years, the 3 20checkofftwo checkoffs for which the least amount has been 3 21 contributed, in the aggregate for the firsttwotaxyearsyear 3 22 and through March 15 of thethirdsecond tax year,shall be3 23 are repealed. This section does not apply to the income tax 3 24 return checkoff provided in section 68A.601. 3 25 If more checkoffs are enacted in the same session of the 3 26 general assembly than there is space for inclusion on the 3 27 individual tax return form, the earliest enacted checkoffs for 3 28 which there is space for inclusion on the return form shall be 3 29 included on the return form, and all other checkoffs enacted 3 30 during that session of the general assembly are repealed. 3 31 Sec. 5. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR 3 32 VOLUNTEER FIRE FIGHTER PREPAREDNESS. 3 33 1. A person who files an individual or a joint income tax 3 34 return with the department of revenue under section 422.13 may 3 35 designate one dollar or more to be paid to the volunteer fire 4 1 fighter preparedness fund as created in section 100B.13. If 4 2 the refund due on the return or the payment remitted with the 4 3 return is insufficient to pay the additional amount designated 4 4 by the taxpayer to the volunteer fire fighter preparedness 4 5 fund, the amount designated shall be reduced to the remaining 4 6 amount of refund or the remaining amount remitted with the 4 7 return. The designation of a contribution to the volunteer 4 8 fire fighter preparedness fund under this section is 4 9 irrevocable. 4 10 2. The director of revenue shall draft the income tax form 4 11 to allow the designation of contributions to the volunteer 4 12 fire fighter preparedness fund on the tax return. The 4 13 department of revenue, on or before January 31, shall certify 4 14 the total amount designated on the tax return forms due in the 4 15 preceding calendar year and shall report the amount to the 4 16 treasurer of state. The treasurer of state shall credit the 4 17 amount to the volunteer fire fighter preparedness fund. 4 18 However, before a checkoff pursuant to this section shall be 4 19 permitted, all liabilities on the books of the department of 4 20 revenue and accounts identified as owing under section 421.17 4 21 and the political contribution allowed under section 68A.601 4 22 shall be satisfied. 4 23 3. The department of revenue shall adopt rules to 4 24 administer this section. 4 25 4. This section is subject to repeal under section 4 26 422.12E. 4 27 Sec. 6. EFFECTIVE DATE. The section of this Act amending 4 28 section 422.12E, being deemed of immediate importance, takes 4 29 effect upon enactment. 4 30 Sec. 7. The sections of this Act reenacting section 4 31 422.12A and enacting section 422.12F apply retroactively to 4 32 tax years beginning on or after January 1, 2004. 4 33 EXPLANATION 4 34 This bill makes changes relating to Iowa individual income 4 35 tax checkoffs. 5 1 The bill reenacts the keep Iowa beautiful checkoff which 5 2 was scheduled to be removed from the Iowa individual income 5 3 tax return form effective for the tax year beginning January 5 4 1, 2004. The bill provides that taxpayers filing individual 5 5 income tax returns will be allowed to designate $1 or more on 5 6 the return to be paid to the keep Iowa beautiful fund. The 5 7 bill requires the department of revenue to annually remit 5 8 moneys collected from the checkoff to the keep Iowa beautiful 5 9 fund created in the office of the treasurer of state. Moneys 5 10 in the fund are subject to appropriation by the general 5 11 assembly annually to the department of transportation for the 5 12 purpose of awarding financial assistance to an applicant who 5 13 submits, along with its application, a plan for litter 5 14 prevention, improving waste management and recycling efforts, 5 15 or a beautification project. The bill provides that the keep 5 16 Iowa beautiful checkoff is subject to the limitation on the 5 17 number of checkoffs allowed on the Iowa individual income tax 5 18 return and, for that reason, is subject to repeal. 5 19 The bill also creates a volunteer fire fighter preparedness 5 20 income tax checkoff. Moneys collected from the checkoff are 5 21 to be credited to the volunteer fire fighter preparedness fund 5 22 under the control of the division of fire protection of the 5 23 department of public safety. Moneys in the fund are 5 24 appropriated to the division of fire protection of the 5 25 department of public safety. Moneys in the fund are to be 5 26 used to pay the costs of providing volunteer fire fighter 5 27 training around the state and volunteer fire fighter training 5 28 equipment. 5 29 The bill amends Code section 422.12E relating to the 5 30 limitation on the number of checkoffs allowed on the Iowa 5 31 individual income tax return to allow for four checkoffs on a 5 32 return form for two years with two being taken off at a time. 5 33 When the same four income tax return checkoffs have been 5 34 provided for two consecutive years, the two checkoffs 5 35 receiving the lowest contributions are repealed automatically 6 1 without further action by the general assembly. The section 6 2 is also amended to provide that if more checkoffs are enacted 6 3 during a session of the general assembly than space available 6 4 on the income tax return form, the checkoffs first enacted 6 5 will take the next available openings on the income tax return 6 6 form and all other checkoffs enacted during that session are 6 7 repealed. These provisions of the bill take effect upon 6 8 enactment. 6 9 The checkoffs created in the bill apply retroactively to 6 10 January 1, 2004, for tax years beginning on or after that 6 11 date. 6 12 LSB 7079SV 80 6 13 sc/gg/14
Text: SF02304 Text: SF02306 Text: SF02300 - SF02399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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