Senate Amendment 5171


PAG LIN

     1  1    Amend Senate File 2364 as follows:
     1  2 #1.  Page 2, before line 7 by inserting:
     1  3    <Sec. ___.  NEW SECTION.  422.12G  Joint income tax
     1  4 refund checkoff for veterans trust fund and volunteer
     1  5 fire fighter preparedness fund.
     1  6    1.  A person who files an individual or a joint
     1  7 income tax return with the department of revenue under
     1  8 section 422.13 may designate one dollar or more to
     1  9 be paid jointly to the veterans trust fund created
     1 10 in section 35A.13 and to the volunteer fire fighter
     1 11 preparedness fund created in section 100B.13.  If the
     1 12 refund due on the return or the payment remitted with
     1 13 the return is insufficient to pay the additional amount
     1 14 designated by the taxpayer, the amount designated
     1 15 shall be reduced to the remaining amount of refund or
     1 16 the remaining amount remitted with the return.  The
     1 17 designation of a contribution under this section is
     1 18 irrevocable.
     1 19    2.  The director of revenue shall draft the income
     1 20 tax form to allow the designation of contributions
     1 21 to the veterans trust fund and to the volunteer fire
     1 22 fighter preparedness fund as one checkoff on the
     1 23 tax return.  The department of revenue, on or before
     1 24 January 31, shall transfer one=half of the total
     1 25 amount designated on the tax return forms due in the
     1 26 preceding calendar year to the veterans trust fund and
     1 27 the remaining one=half to the volunteer fire fighter
     1 28 preparedness fund.  However, before a checkoff pursuant
     1 29 to this section shall be permitted, all liabilities on
     1 30 the books of the department of administrative services
     1 31 and accounts identified as owing under section 8A.504
     1 32 and the political contribution allowed under section
     1 33 68A.601 shall be satisfied.
     1 34    3.  The department of revenue shall adopt rules to
     1 35 administer this section.
     1 36    4.  This section is subject to repeal under section
     1 37 422.12E.
     1 38    Sec. ___.  REPEAL.  Section 422.12L, Code 2009, is
     1 39 repealed.>
     1 40 #2.  Title page, by striking lines 1 through 3 and
     1 41 inserting <An Act relating to income tax checkoffs for
     1 42 the child abuse prevention program fund, the veterans
     1 43 trust fund, and the volunteer fire fighter preparedness
     1 44 fund and including retroactive applicability
     1 45 provisions.>
     1 46 #3.  By renumbering as necessary.


                                        
          JEFF DANIELSON


                                        
          TOM HANCOCK
          SF2364.1706 (3) 83
          tw/sc

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