House Amendment 8033
PAG LIN
1 1 Amend House File 2212 as follows:
1 2 #1. By striking everything after the enacting
1 3 clause and inserting the following:
1 4 <Section 1. NEW SECTION. 135.27A SMOKE FREE
1 5 ESTABLISHMENT TAX CREDIT CERTIFICATION.
1 6 1. The department shall adopt rules for
1 7 establishments that are eligible for a tax credit
1 8 pursuant to section 422.11V and section 422.33,
1 9 subsection 25. The rules shall provide criteria and a
1 10 process for certification of an establishment as smoke
1 11 free, including all of the following:
1 12 a. An application process for establishments to
1 13 submit a declaration of the establishment as smoke
1 14 free for certification.
1 15 b. A review process used to verify that an
1 16 establishment is smoke free.
1 17 c. The certification document, verifying an
1 18 establishment as smoke free.
1 19 2. If the department verifies that an
1 20 establishment is smoke free, the department shall send
1 21 the certification document to the establishment as
1 22 verification.
1 23 Sec. 2. NEW SECTION. 422.11V SMOKE FREE
1 24 ESTABLISHMENT TAX CREDIT.
1 25 1. The taxes imposed under this division, less the
1 26 amounts of nonrefundable credits allowed under this
1 27 division, shall be reduced by a smoke free
1 28 establishment tax credit for an establishment that is
1 29 certified as smoke free pursuant to section 135.27A.
1 30 The amount of the tax credit for each establishment is
1 31 one thousand dollars per year.
1 32 2. An individual may claim a smoke free
1 33 establishment tax credit allowed a partnership,
1 34 limited liability company, S corporation, estate, or
1 35 trust electing to have the income taxed directly to
1 36 the individual. The amount claimed by the individual
1 37 shall be based upon the pro rata share of the
1 38 individual's earnings of the partnership, limited
1 39 liability company, S corporation, estate, or trust.
1 40 3. To receive the smoke free establishment tax
1 41 credit, an establishment must submit an application to
1 42 the department accompanied by a certificate received
1 43 from the department of public health pursuant to
1 44 section 135.27A verifying the establishment as smoke
1 45 free. If the taxpayer meets the criteria for
1 46 eligibility, the department shall issue to the
1 47 taxpayer a certification of entitlement for the smoke
1 48 free establishment tax credit. The certification must
1 49 contain the taxpayer's name, address, tax
1 50 identification number, the amount of the credit, and
2 1 tax year for which the certificate applies. The
2 2 taxpayer shall file the tax credit certificate with
2 3 the taxpayer's tax return in order to claim the tax
2 4 credit. The department, in cooperation with the
2 5 department of public health, shall adopt rules to
2 6 administer this section.
2 7 Sec. 3. Section 422.33, Code Supplement 2007, is
2 8 amended by adding the following new subsection:
2 9 NEW SUBSECTION. 25. The taxes imposed under this
2 10 division shall be reduced by a smoke free
2 11 establishment tax credit, provided for in section
2 12 422.11V. The tax credit shall be subject to the same
2 13 conditions, requirements, and dollar limitations as
2 14 provided for in section 422.11V.
2 15 Sec. 4. RETROACTIVE APPLICABILITY DATE. This Act
2 16 applies retroactively to January 1, 2008, for tax
2 17 years beginning on or after that date.>
2 18 #2. Title page, line 1, by striking the words
2 19 <smokefree air Act and providing penalties> and
2 20 inserting the following: <smoke free establishment
2 21 tax credit and including a retroactive applicability
2 22 provision>.
2 23
2 24
2 25
2 26 UPMEYER of Hancock
2 27 HF 2212.211 82
2 28 pf/nh/10590
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