Senate
File
2322
S-5129
Amend
Senate
File
2322
as
follows:
1
1.
Page
1,
after
line
34
by
inserting:
2
<
Sec.
___.
NEW
SECTION
.
422.12L
Joint
income
tax
3
checkoff
for
veterans
trust
fund
and
volunteer
fire
4
fighter
preparedness
fund.
5
1.
A
person
who
files
an
individual
or
a
joint
6
income
tax
return
with
the
department
of
revenue
under
7
section
422.13
may
designate
one
dollar
or
more
to
8
be
paid
jointly
to
the
veterans
trust
fund
created
9
in
section
35A.13
and
to
the
volunteer
fire
fighter
10
preparedness
fund
created
in
section
100B.13.
If
the
11
refund
due
on
the
return
or
the
payment
remitted
with
12
the
return
is
insufficient
to
pay
the
additional
amount
13
designated
by
the
taxpayer,
the
amount
designated
14
shall
be
reduced
to
the
remaining
amount
of
refund
or
15
the
remaining
amount
remitted
with
the
return.
The
16
designation
of
a
contribution
under
this
section
is
17
irrevocable.
18
2.
The
director
of
revenue
shall
draft
the
income
19
tax
form
to
allow
the
designation
of
contributions
20
to
the
veterans
trust
fund
and
to
the
volunteer
fire
21
fighter
preparedness
fund
as
one
checkoff
on
the
22
tax
return.
The
department
of
revenue,
on
or
before
23
January
31,
shall
transfer
one-half
of
the
total
24
amount
designated
on
the
tax
return
forms
due
in
the
25
preceding
calendar
year
to
the
veterans
trust
fund
and
26
the
remaining
one-half
to
the
volunteer
fire
fighter
27
preparedness
fund.
However,
before
a
checkoff
pursuant
28
to
this
section
shall
be
permitted,
all
liabilities
on
29
the
books
of
the
department
of
administrative
services
30
and
accounts
identified
as
owing
under
section
8A.504
31
and
the
political
contribution
allowed
under
section
32
68A.601
shall
be
satisfied.
33
3.
The
department
of
revenue
shall
adopt
rules
34
to
administer
this
section,
and
shall
incorporate
the
35
rules
into
the
income
tax
form
instructions
for
each
36
applicable
tax
year.
The
instructions
for
this
joint
37
income
tax
checkoff
shall
also
include
notice
of
the
38
volunteer
fire
fighter
and
volunteer
emergency
medical
39
services
personnel
credit
allowed
under
section
422.12.
40
4.
This
section
is
subject
to
repeal
under
section
41
422.12E.
42
Sec.
___.
RETROACTIVE
APPLICABILITY.
The
following
43
provision
or
provisions
of
this
Act
apply
retroactively
44
to
January
1,
2012,
for
tax
years
beginning
on
or
after
45
that
date:
46
1.
The
section
of
this
Act
enacting
section
47
422.12L.
>
48
2.
Page
1,
line
35,
by
striking
<
This
Act
takes
>
49
and
inserting
<
The
sections
of
this
Act
amending
50
-1-
SF2322.5392
(2)
84
mm/sc
1/
2
#1.
section
422.12
take
>
1
3.
Page
2,
line
2,
by
striking
<
This
Act
applies
>
2
and
inserting
<
The
sections
of
this
Act
amending
3
section
422.12
apply
>
4
4.
Title
page,
by
striking
lines
2
through
3
and
5
inserting
<
services
personnel
with
an
individual
income
6
tax
credit
and
a
joint
income
tax
checkoff
for
the
7
veterans
trust
fund
and
the
volunteer
fire
fighter
8
preparedness
fund,
and
including
effective
date
and
9
retroactive
and
other
applicability
provisions.
>
10
5.
By
renumbering
as
necessary.
11
______________________________
RANDY
FEENSTRA
-2-
SF2322.5392
(2)
84
mm/sc
2/
2
#3.
#4.
#5.