House
File
94
H-1035
Amend
House
File
94
as
follows:
1
1.
Page
1,
before
line
9
by
inserting:
2
<
Sec.
___.
Section
8A.502,
subsection
9,
Code
2011,
3
is
amended
by
striking
the
subsection.
>
4
2.
Page
2,
line
13,
after
<
assistance.
>
by
5
inserting
<
The
department
of
management
shall
define
by
6
rule
adopted
pursuant
to
chapter
17A
the
meaning
of
the
7
term
“individual
recipient
of
state
assistance”
.
>
8
3.
Page
2,
before
line
33
by
inserting:
9
<
8.
“Tax
exemption
or
credit”
means
an
exclusion
10
from
the
operation
or
collection
of
a
tax
imposed
in
11
this
state.
Tax
exemption
or
credit
includes
tax
12
credits,
exemptions,
deductions,
and
rebates.
“Tax
13
exemption
or
credit”
also
includes
sales
tax
refunds
if
14
such
refunds
are
applied
for
and
granted
as
a
form
of
15
financial
assistance,
including
but
not
limited
to
the
16
refunds
allowed
in
sections
15.331A
and
423.4.
17
9.
“Taxing
jurisdiction”
means
a
political
18
subdivision
of
the
state
with
the
authority
to
levy
19
taxes.
Taxing
jurisdiction
includes
but
is
not
20
limited
to
a
city,
a
county,
a
school
district,
and
a
21
township.
>
22
4.
Page
3,
line
13,
by
striking
<
and
principal
23
location
or
residence
>
24
5.
Page
3,
line
17,
by
striking
<
of
the
revenue
25
expended
>
26
6.
Page
3,
line
22,
after
<
expenditure
>
by
27
inserting
<
,
to
the
extent
that
such
information
is
28
available
and
can
be
provided
>
29
7.
Page
3,
line
24,
after
<
expenditure
>
by
30
inserting
<
,
to
the
extent
that
such
information
is
31
available
and
can
be
provided
>
32
8.
Page
3,
before
line
28
by
inserting:
33
<
2A.
a.
In
providing
information
pursuant
to
this
34
section
on
tax
exemptions
or
credits,
the
department
of
35
revenue
shall
do
the
following:
36
(1)
Provide
aggregate
information
for
those
tax
37
exemptions
or
credits
that
are
claimed
by
individual
38
taxpayers.
39
(2)
Provide
the
information
described
in
subsection
40
2
for
those
tax
exemptions
or
credits
that
are
awarded
41
by
an
agency.
42
(3)
Adhere
to
all
applicable
confidentiality
43
provisions
to
the
extent
possible
while
complying
with
44
the
requirements
of
this
section.
45
b.
An
agency
awarding
tax
exemptions
or
credits
46
shall
provide
to
the
department
of
revenue
any
47
information
the
department
may
request
regarding
such
48
exemptions
or
credits.
>
49
9.
Page
3,
by
striking
lines
31
and
32
and
50
-1-
HF94.164
(1)
84
tw/sc
1/
2
#1.
#2.
#3.
#4.
#5.
#6.
#7.
#8.
inserting
<
updated
regularly
as
new
data
and
1
information
become
available,
but
shall
be
updated
2
no
less
frequently
than
annually
within
thirty
days
3
following
the
close
of
the
state
fiscal
year.
In
4
addition,
the
>
5
10.
Page
4,
line
30,
by
striking
<
districts
>
and
6
inserting
<
jurisdictions
>
7
11.
Page
5,
by
striking
lines
6
through
8
and
8
inserting
<
taxing
jurisdiction.
The
information
shall
9
include
all
applicable
tax
types
imposed
in
the
taxing
10
jurisdiction
and
shall
be
organized,
presented,
and
11
accessible,
to
the
extent
possible,
by
county,
city,
12
and
physical
address
for
each
residency
or
business.
13
Individual
tax
levies
>
14
12.
Page
5,
lines
11
and
12,
by
striking
<
by
15
zip
code
or
physical
address
for
each
residency
or
16
business
>
and
inserting
<
in
the
manner
described
in
17
subsection
1
>
18
13.
Page
5,
line
14,
by
striking
<
district
>
and
19
inserting
<
jurisdiction
>
20
14.
Page
5,
line
21,
by
striking
<
district
>
and
21
inserting
<
jurisdiction
>
22
15.
Page
5,
by
striking
lines
26
and
27
and
23
inserting
<
jurisdictions
in
the
state,
each
taxing
24
jurisdiction
may
annually
be
required
to
report
its
tax
25
rates
to
the
department
of
management
or
the
department
26
of
revenue
and
shall
>
27
16.
By
renumbering,
redesignating,
and
correcting
28
internal
references
as
necessary.
29
______________________________
HELLAND
of
Polk
-2-
HF94.164
(1)
84
tw/sc
2/
2
#10.
#11.
#12.
#13.
#14.
#15.
#16.