House
File
194
H-1084
Amend
House
File
194
as
follows:
1
1.
Page
1,
before
line
1
by
inserting:
2
<
Section
1.
Section
298.14,
Code
2011,
is
amended
3
to
read
as
follows:
4
298.14
School
district
income
surtaxes.
5
1.
a.
For
each
fiscal
year,
the
cumulative
total
6
of
the
percents
of
surtax
approved
by
the
board
of
7
directors
of
a
school
district
and
collected
by
the
8
department
of
revenue
under
sections
257.21
,
257.29
,
9
and
298.2
,
and
the
enrichment
surtax
under
section
10
442.15
,
Code
1989,
and
an
income
surtax
collected
by
11
a
political
subdivision
under
chapter
422D
,
shall
not
12
exceed
twenty
percent.
13
b.
(1)
Notwithstanding
paragraph
“a”
,
a
board
14
of
directors
of
a
school
district
shall
impose,
and
15
the
department
of
revenue
shall
collect,
an
enhanced
16
cumulative
income
surtax
amount
pursuant
to
this
17
paragraph
“b”
.
18
(2)
The
enhanced
cumulative
income
surtax
shall
be
19
in
the
following
amounts
for
the
following
years:
20
(a)
For
2012,
for
each
surtax
specified
in
21
paragraph
“a”
that
is
imposed
in
2011
and
is
still
22
imposed
in
2012,
the
amount
shall
be
one
hundred
23
twenty-five
percent
of
the
amount
generated
by
each
24
surtax
imposed
by
the
school
district
in
2011.
25
(b)
For
2013,
for
each
surtax
specified
in
26
paragraph
“a”
that
is
imposed
in
2011
and
is
still
27
imposed
in
2013,
the
amount
shall
be
one
hundred
28
fifteen
percent
of
the
amount
generated
by
each
surtax
29
imposed
by
the
school
district
in
2011.
30
(c)
For
2014,
for
each
surtax
specified
in
31
paragraph
“a”
that
is
imposed
in
2011
and
is
still
32
imposed
in
2014,
the
amount
shall
be
one
hundred
ten
33
percent
of
the
amount
generated
by
each
surtax
imposed
34
by
the
school
district
in
2011.
35
(d)
For
2015,
for
each
surtax
specified
in
36
paragraph
“a”
that
is
imposed
in
2011
and
is
still
37
imposed
in
2015,
the
amount
shall
be
one
hundred
five
38
percent
of
the
amount
generated
by
each
surtax
imposed
39
by
the
school
district
in
2011.
40
(e)
For
2016,
for
each
surtax
specified
in
41
paragraph
“a”
that
is
imposed
in
2011
and
is
still
42
imposed
in
2016,
the
amount
shall
be
the
amount
43
generated
by
each
surtax
imposed
by
the
school
district
44
in
2011.
45
(3)
This
paragraph
“b”
is
repealed
on
June
30,
46
2016.
47
2.
A
school
district
income
surtax
fund
is
created
48
in
the
office
of
treasurer
of
state.
Income
surtaxes
49
collected
by
the
department
of
revenue
under
sections
50
-1-
HF194.486
(3)
84
tw/sc
1/
2
#1.
257.21
,
257.29
,
and
298.2
and
section
442.15
,
Code
1
1989,
shall
be
deposited
in
the
school
district
income
2
surtax
fund
to
the
credit
of
each
school
district.
A
3
separate
accounting
of
each
surtax,
by
school
district,
4
shall
be
maintained.
5
3.
The
director
of
the
department
of
administrative
6
services
shall
draw
warrants
in
payment
of
the
surtaxes
7
collected
in
each
school
district.
Warrants
shall
be
8
payable
in
two
installments
to
be
paid
on
approximately
9
the
first
day
of
December
and
the
first
day
of
10
February
following
collection
of
the
taxes
and
shall
be
11
delivered
to
the
respective
school
districts.
>
12
______________________________
HELLAND
of
Polk
-2-
HF194.486
(3)
84
tw/sc
2/
2