Text: SSB03171 Text: SSB03173 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 314.28, Code 2003, is reenacted to read 1 2 as follows: 1 3 314.28 KEEP IOWA BEAUTIFUL FUND. 1 4 A keep Iowa beautiful fund is created in the office of the 1 5 treasurer of state. The fund is composed of moneys 1 6 appropriated or available to and obtained or accepted by the 1 7 treasurer of state for deposit in the fund. The fund shall 1 8 include moneys credited to the fund as provided in section 1 9 422.12A. All interest earned on moneys in the fund shall be 1 10 credited to and remain in the fund. Section 8.33 does not 1 11 apply to moneys in the fund. 1 12 Moneys in the fund are subject to appropriation by the 1 13 general assembly annually for the purposes of educating and 1 14 encouraging Iowans to take greater responsibility for 1 15 improving their community environment and enhancing the beauty 1 16 of the state through litter prevention, improving waste 1 17 management and recycling efforts, and beautification projects. 1 18 The department may authorize payment of moneys appropriated 1 19 from the fund to the department upon approval of an 1 20 application from a private or public organization. The 1 21 applicant shall submit a plan for litter prevention, improving 1 22 waste management and recycling efforts, or a beautification 1 23 project along with its application. The department shall 1 24 establish standards relating to the type of projects available 1 25 for assistance. 1 26 Sec. 2. Section 422.12A, Code Supplement 2003, is 1 27 reenacted to read as follows: 1 28 422.12A INCOME TAX REFUND CHECKOFF FOR KEEP IOWA BEAUTIFUL 1 29 FUND. 1 30 1. A person who files an individual or a joint income tax 1 31 return with the department of revenue under section 422.13 may 1 32 designate one dollar or more to be paid to the keep Iowa 1 33 beautiful fund as created in section 314.28. If the refund 1 34 due on the return or the payment remitted with the return is 1 35 insufficient to pay the additional amount designated by the 2 1 taxpayer to the keep Iowa beautiful fund, the amount 2 2 designated shall be reduced to the remaining amount of refund 2 3 or the remaining amount remitted with the return. The 2 4 designation of a contribution to the keep Iowa beautiful fund 2 5 under this section is irrevocable. 2 6 2. The director of revenue shall draft the income tax form 2 7 to allow the designation of contributions to the keep Iowa 2 8 beautiful fund on the tax return. The department of revenue, 2 9 on or before January 31, shall certify the total amount 2 10 designated on the tax return forms due in the preceding 2 11 calendar year and shall report the amount to the treasurer of 2 12 state. The treasurer of state shall credit the amount to the 2 13 keep Iowa beautiful fund. However, before a checkoff pursuant 2 14 to this section shall be permitted, all liabilities on the 2 15 books of the department of revenue and accounts identified as 2 16 owing under section 421.17 and the political contribution 2 17 allowed under section 68A.601 shall be satisfied. 2 18 3. Moneys in the fund are subject to appropriation as 2 19 provided in section 314.28. 2 20 4. The department of revenue shall adopt rules to 2 21 administer this section. 2 22 5. This section is subject to repeal under section 2 23 422.12E. 2 24 Sec. 3. Section 422.12E, Code Supplement 2003, is amended 2 25 to read as follows: 2 26 422.12E INCOME TAX RETURN CHECKOFFS LIMITED. 2 27 For tax years beginning on or after January 1, 1995, there 2 28 shall be allowed no more than three income tax return 2 29 checkoffs on each income tax return. When the same three 2 30 income tax return checkoffs have been provided on the income 2 31 tax return for three consecutive years, the checkoff for which 2 32 the least amount has been contributed, in the aggregate for 2 33 the first two tax years and through March 15 of the third tax 2 34 year,shall beis repealed. This section does not apply to 2 35 the income tax return checkoff provided in section 68A.601. 3 1 Sec. 4. Section 422.12E, Code 2003, is amended by adding 3 2 the following new unnumbered paragraph: 3 3 NEW UNNUMBERED PARAGRAPH. If more than one checkoff is 3 4 enacted in the same session of the general assembly for 3 5 inclusion on the individual income tax return form and, by 3 6 operation of this section, only one new checkoff is allowed on 3 7 the individual income tax return form, the earliest enacted 3 8 checkoff shall be included on the return form, or shall be 3 9 included on the first available opening on the return form, 3 10 and the inclusion on the return form of any other checkoffs 3 11 enacted will be for subsequent tax years in the chronological 3 12 order in which the checkoffs were enacted. 3 13 Sec. 5. EFFECTIVE DATE. Section 4 of this Act, being of 3 14 immediate importance, takes effect upon enactment. 3 15 Sec. 6. Section 2 of this Act applies retroactively to tax 3 16 years beginning on or after January 1, 2004. 3 17 EXPLANATION 3 18 This bill reenacts the keep Iowa beautiful checkoff which 3 19 was scheduled to be removed from the Iowa individual income 3 20 tax return form effective for the tax year beginning January 3 21 1, 2004. The bill provides that taxpayers filing individual 3 22 income tax returns will be allowed to designate $1 or more on 3 23 the return to be paid to the keep Iowa beautiful fund. The 3 24 bill requires the department of revenue to annually remit 3 25 moneys collected from the checkoff to the keep Iowa beautiful 3 26 fund created in the office of the treasurer of state. Moneys 3 27 in the fund are subject to appropriation by the general 3 28 assembly annually to the department of transportation for the 3 29 purpose of awarding financial assistance to an applicant who 3 30 submits, along with its application, a plan for litter 3 31 prevention, improving waste management and recycling efforts, 3 32 or a beautification project. The bill provides that the keep 3 33 Iowa beautiful checkoff is subject to the limitation on the 3 34 number of checkoffs allowed on the Iowa individual income tax 3 35 return and, for that reason, is subject to repeal. The 4 1 checkoff section of the bill applies retroactively to January 4 2 1, 2004, for tax years beginning on or after that date. 4 3 The bill also amends Code section 422.12D relating to the 4 4 limitation on the number of checkoffs allowed on the Iowa 4 5 individual income tax return to provide that if more than one 4 6 checkoff is enacted during a session of the general assembly 4 7 and there is space allowed for only one new checkoff on the 4 8 income tax return form, the checkoff first enacted will take 4 9 the next available opening on the income tax return form. 4 10 This provision of the bill takes effect upon enactment. 4 11 LSB 7063XC 80 4 12 sc/pj/5
Text: SSB03171 Text: SSB03173 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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