Text: SSB03174 Text: SSB03176 Text: SSB03100 - SSB03199 Text: SSB 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 than two checkoffs are enacted in the same session 3 26 of the general assembly for inclusion on the individual income 3 27 tax return form and, by operation of this section, only two 3 28 new checkoffs are allowed on the individual income tax return 3 29 form, the earliest enacted checkoffs shall be included on the 3 30 return form, or shall be included on the first available 3 31 opening on the return form, and the inclusion on the return 3 32 form of any other checkoffs enacted will be for subsequent tax 3 33 years in the chronological order in which the checkoffs were 3 34 enacted. 3 35 Sec. 5. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR 4 1 VOLUNTEER FIRE FIGHTER PREPAREDNESS. 4 2 1. A person who files an individual or a joint income tax 4 3 return with the department of revenue under section 422.13 may 4 4 designate one dollar or more to be paid to the volunteer fire 4 5 fighter preparedness fund as created in section 100B.13. If 4 6 the refund due on the return or the payment remitted with the 4 7 return is insufficient to pay the additional amount designated 4 8 by the taxpayer to the volunteer fire fighter preparedness 4 9 fund, the amount designated shall be reduced to the remaining 4 10 amount of refund or the remaining amount remitted with the 4 11 return. The designation of a contribution to the volunteer 4 12 fire fighter preparedness fund under this section is 4 13 irrevocable. 4 14 2. The director of revenue shall draft the income tax form 4 15 to allow the designation of contributions to the volunteer 4 16 fire fighter preparedness fund on the tax return. The 4 17 department of revenue, on or before January 31, shall certify 4 18 the total amount designated on the tax return forms due in the 4 19 preceding calendar year and shall report the amount to the 4 20 treasurer of state. The treasurer of state shall credit the 4 21 amount to the volunteer fire fighter preparedness fund. 4 22 However, before a checkoff pursuant to this section shall be 4 23 permitted, all liabilities on the books of the department of 4 24 revenue and accounts identified as owing under section 421.17 4 25 and the political contribution allowed under section 68A.601 4 26 shall be satisfied. 4 27 3. The department of revenue shall adopt rules to 4 28 administer this section. 4 29 4. This section is subject to repeal under section 4 30 422.12E. 4 31 Sec. 6. EFFECTIVE DATE. The section of this Act amending 4 32 section 422.12E, being deemed of immediate importance, takes 4 33 effect upon enactment. 4 34 Sec. 7. The sections of this Act reenacting section 4 35 422.12A and enacting section 422.12F apply retroactively to 5 1 tax years beginning on or after January 1, 2004. 5 2 EXPLANATION 5 3 This bill makes changes relating to Iowa individual income 5 4 tax checkoffs. 5 5 The bill reenacts the keep Iowa beautiful checkoff which 5 6 was scheduled to be removed from the Iowa individual income 5 7 tax return form effective for the tax year beginning January 5 8 1, 2004. The bill provides that taxpayers filing individual 5 9 income tax returns will be allowed to designate $1 or more on 5 10 the return to be paid to the keep Iowa beautiful fund. The 5 11 bill requires the department of revenue to annually remit 5 12 moneys collected from the checkoff to the keep Iowa beautiful 5 13 fund created in the office of the treasurer of state. Moneys 5 14 in the fund are subject to appropriation by the general 5 15 assembly annually to the department of transportation for the 5 16 purpose of awarding financial assistance to an applicant who 5 17 submits, along with its application, a plan for litter 5 18 prevention, improving waste management and recycling efforts, 5 19 or a beautification project. The bill provides that the keep 5 20 Iowa beautiful checkoff is subject to the limitation on the 5 21 number of checkoffs allowed on the Iowa individual income tax 5 22 return and, for that reason, is subject to repeal. 5 23 The bill also creates a volunteer fire fighter preparedness 5 24 income tax checkoff. Moneys collected from the checkoff are 5 25 to be credited to the volunteer fire fighter preparedness fund 5 26 under the control of the division of fire protection of the 5 27 department of public safety. Moneys in the fund are 5 28 appropriated to the division of fire protection of the 5 29 department of public safety. Moneys in the fund are to be 5 30 used to pay the costs of providing volunteer fire fighter 5 31 training around the state and volunteer fire fighter training 5 32 equipment. 5 33 The bill amends Code section 422.12E relating to the 5 34 limitation on the number of checkoffs allowed on the Iowa 5 35 individual income tax return to allow for four checkoffs on a 6 1 return form for two years with two being taken off at a time. 6 2 When the same four income tax return checkoffs have been 6 3 provided for two consecutive years, the two checkoffs 6 4 receiving the lowest contributions are repealed automatically 6 5 without further action by the general assembly. The section 6 6 is also amended to provide that if more than two checkoffs are 6 7 enacted during a session of the general assembly and there is 6 8 space allowed for only two new checkoffs on the income tax 6 9 return form, the checkoffs first enacted will take the next 6 10 available openings on the income tax return form. These 6 11 provisions of the bill take effect upon enactment. 6 12 The checkoffs created in the bill apply retroactively to 6 13 January 1, 2004, for tax years beginning on or after that 6 14 date. 6 15 LSB 7079XC 80 6 16 sc/gg/14
Text: SSB03174 Text: SSB03176 Text: SSB03100 - SSB03199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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