Senate Amendment 5217
PAG LIN
1 1 Amend Senate File 2364 as follows:
1 2 #1. Page 1, before line 1 by inserting:
1 3 <DIVISION I
1 4 CHILD ABUSE PREVENTION CHECKOFF>
1 5 #2. Page 2, line 9, before <Act> by inserting
1 6 <division of this>
1 7 #3. Page 2, before line 12 by inserting:
1 8 <DIVISION ___
1 9 RED CROSS NATURAL DISASTER RELIEF CHECKOFF
1 10 Sec. ___. NEW SECTION. 29C.8B American red cross
1 11 natural disaster relief fund for Iowa chapters.
1 12 1. An American red cross natural disaster relief
1 13 fund for Iowa chapters is created in the office of the
1 14 treasurer under the control of the homeland security
1 15 and emergency management division of the department
1 16 of public defense. The fund is composed of moneys
1 17 appropriated or available to and obtained or accepted
1 18 by the treasurer of the state for deposit in the fund.
1 19 The fund shall include moneys transferred to the fund
1 20 as provided in section 422.12N, and moneys in the form
1 21 of a devise, gift, bequest, donation, or federal or
1 22 other grant intended to be used for the purposes of the
1 23 fund.
1 24 2. Notwithstanding section 12C.7, subsection 2, all
1 25 interest or earnings on moneys in the fund shall be
1 26 credited to and remain in the fund. Section 8.33 does
1 27 not apply to moneys in the fund.
1 28 3. Moneys in the fund that are authorized by the
1 29 division for expenditure are appropriated, and shall be
1 30 used, for annual distributions to Iowa chapters of the
1 31 American red cross solely for the purposes of natural
1 32 disaster relief within the state. Natural disaster
1 33 relief includes but is not limited to emergency
1 34 food, shelter, and clothing for victims of a natural
1 35 disaster.
1 36 Sec. ___. NEW SECTION. 422.12N Income tax checkoff
1 37 for American red cross natural disaster relief fund for
1 38 Iowa chapters.
1 39 1. A person who files an individual or a joint
1 40 income tax return with the department of revenue under
1 41 section 422.13 may designate one dollar or more to be
1 42 paid to the American red cross natural disaster relief
1 43 fund for Iowa chapters as created in section 29C.8B.
1 44 If the refund due on the return or the payment remitted
1 45 with the return is insufficient to pay the additional
1 46 amount designated by the taxpayer to the American red
1 47 cross natural disaster relief fund for Iowa chapters,
1 48 the amount designated shall be reduced to the remaining
1 49 amount of refund or the remaining amount remitted with
1 50 the return. The designation of a contribution to the
2 1 American red cross natural disaster relief fund for
2 2 Iowa chapters under this section is irrevocable.
2 3 2. The director of revenue shall draft the income
2 4 tax form to allow the designation of contributions to
2 5 the American red cross natural disaster relief fund
2 6 for Iowa chapters on the tax return. The department
2 7 of revenue, on or before January 31, shall transfer
2 8 the total amount designated on the tax return forms
2 9 due in the preceding calendar year to the American red
2 10 cross natural disaster relief fund for Iowa chapters.
2 11 However, before a checkoff pursuant to this section
2 12 shall be permitted, all liabilities on the books of
2 13 the department of administrative services and accounts
2 14 identified as owing under section 8A.504 and the
2 15 political contribution allowed under section 68A.601
2 16 shall be satisfied.
2 17 3. The homeland security and emergency management
2 18 division may authorize payment of moneys from the
2 19 American red cross natural disaster relief fund for
2 20 Iowa chapters in accordance with section 29C.8B.
2 21 4. The department of revenue shall adopt rules to
2 22 administer this section.
2 23 5. This section is subject to repeal under section
2 24 422.12E.
2 25 Sec. ___. RETROACTIVE APPLICABILITY. The section
2 26 of this division of this Act enacting section 422.12N
2 27 applies retroactively to January 1, 2010, for tax years
2 28 beginning on or after that date.>
2 29 #4. Title page, by striking lines 1 through 3 and
2 30 inserting <An Act relating to income tax checkoffs for
2 31 the child abuse prevention program fund and for the
2 32 American red cross natural disaster relief fund for
2 33 Iowa chapters, making an appropriation, and including
2 34 retroactive applicability provisions.>
PAT WARD
SF2364.2006 (6) 83
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