Senate File 2124 - Enrolled

PAG LIN



  1  1                                             SENATE FILE 2124
  1  2
  1  3                             AN ACT
  1  4 RELATING TO INCOME TAX CHECKOFFS AND AUTHORIZED EXPENDITURES
  1  5    FROM THE VETERANS TRUST FUND AND PROVIDING FOR EMERGENCY
  1  6    RULEMAKING AUTHORITY AND INCLUDING A RETROACTIVE
  1  7    APPLICABILITY DATE PROVISION AND PROVIDING AN EFFECTIVE
  1  8    DATE.
  1  9
  1 10 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1 11
  1 12                           DIVISION I
  1 13                VETERANS TRUST FUND EXPENDITURES
  1 14    Section 1.  Section 35A.13, subsection 7, paragraphs a, d,
  1 15 and e, Code Supplement 2007, are amended to read as follows:
  1 16    a.  Travel expenses for wounded veterans, and their
  1 17 spouses, directly related to follow=up medical care.
  1 18    d.  Expenses related to nursing facility or at=home care
  1 19 the purchase of durable medical equipment or services to allow
  1 20 veterans to remain in their homes.
  1 21    e.  Benefits provided to children of disabled or deceased
  1 22 veterans Expenses related to hearing care, dental care, vision
  1 23 care, or prescription drugs.
  1 24    Sec. 2.  Section 35A.13, subsection 7, Code Supplement
  1 25 2007, is amended by adding the following new paragraphs:
  1 26    NEW PARAGRAPH.  i.  Expenses related to ambulance and
  1 27 emergency room services for veterans who are trauma patients.
  1 28    NEW PARAGRAPH.  j.  Emergency expenses related to vehicle
  1 29 repair, housing repair, or temporary housing assistance.
  1 30    NEW PARAGRAPH.  k.  Expenses related to establishing
  1 31 whether a minor child is a dependent of a deceased veteran.
  1 32    NEW PARAGRAPH.  l.  Matching funds to veterans
  1 33 organizations to provide for accredited veteran service
  1 34 officers.  However, moneys expended for this purpose in a
  1 35 fiscal year shall not exceed the lesser of one hundred fifty
  2  1 thousand dollars or twenty percent of the moneys appropriated
  2  2 to the commission from interest and earnings on the fund in
  2  3 that fiscal year.
  2  4    Sec. 3.  Section 35A.13, Code Supplement 2007, is amended
  2  5 by adding the following new subsection:
  2  6    NEW SUBSECTION.  10.  The department may adopt emergency
  2  7 rules under section 17A.4, subsection 2, and section 17A.5,
  2  8 subsection 2, paragraph "b", to implement the provisions of
  2  9 this section and the rules shall be effective immediately upon
  2 10 filing unless a later date is specified in the rules.  Any
  2 11 rules adopted in accordance with this subsection shall also be
  2 12 published as a notice of intended action as provided in
  2 13 section 17A.4.
  2 14                           DIVISION II
  2 15                      INCOME TAX CHECKOFFS
  2 16    Sec. 4.  NEW SECTION.  235A.2  CHILD ABUSE PREVENTION
  2 17 PROGRAM FUND.
  2 18    1.  A child abuse prevention program fund is created in the
  2 19 state treasury under the control of the department of human
  2 20 services.  The fund is composed of moneys appropriated or
  2 21 available to and obtained or accepted by the treasurer of
  2 22 state for deposit in the fund.  The fund shall include moneys
  2 23 transferred to the fund as provided in section 422.12K.  All
  2 24 interest earned on moneys in the fund shall be credited to and
  2 25 remain in the fund.  Section 8.33 does not apply to moneys in
  2 26 the fund.
  2 27    2.  Moneys in the fund that are authorized by the
  2 28 department for expenditure are appropriated, and shall be
  2 29 used, for the purposes described in section 235A.1 of
  2 30 preventing child abuse and neglect.
  2 31    Sec. 5.  NEW SECTION.  422.12K  INCOME TAX CHECKOFF FOR
  2 32 CHILD ABUSE PREVENTION PROGRAM FUND.
  2 33    1.  A person who files an individual or a joint income tax
  2 34 return with the department of revenue under section 422.13 may
  2 35 designate one dollar or more to be paid to the child abuse
  3  1 prevention program fund created in section 235A.2.  If the
  3  2 refund due on the return or the payment remitted with the
  3  3 return is insufficient to pay the additional amount designated
  3  4 by the taxpayer to the child abuse prevention program fund,
  3  5 the amount designated shall be reduced to the remaining amount
  3  6 remitted with the return.  The designation of a contribution
  3  7 to the child abuse prevention program fund under this section
  3  8 is irrevocable.
  3  9    2.  The director of revenue shall draft the income tax form
  3 10 to allow the designation of contributions to the child abuse
  3 11 prevention program fund on the tax return.  The department of
  3 12 revenue, on or before January 31, shall transfer the total
  3 13 amount designated on the tax return forms due in the preceding
  3 14 calendar year to the child abuse prevention program fund.
  3 15 However, before a checkoff pursuant to this section shall be
  3 16 permitted, all liabilities on the books of the department of
  3 17 revenue and accounts identified as owing under section 421.17
  3 18 and the political contribution allowed under section 68A.601
  3 19 shall be satisfied.
  3 20    3.  The department of human services may authorize payment
  3 21 of moneys from the child abuse prevention program fund, in
  3 22 accordance with section 235A.2.
  3 23    4.  The department of revenue shall adopt rules to
  3 24 administer this section.
  3 25    5.  This section is subject to repeal under section
  3 26 422.12E.
  3 27    Sec. 6.  NEW SECTION.  422.12L  JOINT INCOME TAX REFUND
  3 28 CHECKOFF FOR VETERANS TRUST FUND AND VOLUNTEER FIRE FIGHTER
  3 29 PREPAREDNESS FUND.
  3 30    1.  A person who files an individual or a joint income tax
  3 31 return with the department of revenue under section 422.13 may
  3 32 designate one dollar or more to be paid jointly to the
  3 33 veterans trust fund created in section 35A.13 and to the
  3 34 volunteer fire fighter preparedness fund created in section
  3 35 100B.13.  If the refund due on the return or the payment
  4  1 remitted with the return is insufficient to pay the additional
  4  2 amount designated by the taxpayer, the amount designated shall
  4  3 be reduced to the remaining amount of refund or the remaining
  4  4 amount remitted with the return.  The designation of a
  4  5 contribution under this section is irrevocable.
  4  6    2.  The director of revenue shall draft the income tax form
  4  7 to allow the designation of contributions to the veterans
  4  8 trust fund and to the volunteer fire fighter preparedness fund
  4  9 as one checkoff on the tax return.  The department of revenue,
  4 10 on or before January 31, shall transfer one=half of the total
  4 11 amount designated on the tax return forms due in the preceding
  4 12 calendar year to the veterans trust fund and the remaining
  4 13 one=half to the volunteer fire fighter preparedness fund.
  4 14 However, before a checkoff pursuant to this section shall be
  4 15 permitted, all liabilities on the books of the department of
  4 16 administrative services and accounts identified as owing under
  4 17 section 8A.504 and the political contribution allowed under
  4 18 section 68A.601 shall be satisfied.
  4 19    3.  The department of revenue shall adopt rules to
  4 20 administer this section.
  4 21    4.  This section is subject to repeal under section 422.12E.
  4 22    Sec. 7.  IMPLEMENTATION.  The checkoffs created in this
  4 23 division of this Act are eligible for placement on the
  4 24 individual income tax return form commencing with the tax year
  4 25 beginning January 1, 2008, provided the conditions for
  4 26 placement on the return form set out in section 422.12E are met.
  4 27    Sec. 8.  RETROACTIVE APPLICABILITY.  This division of this
  4 28 Act applies retroactively to the tax year commencing January
  4 29 1, 2008, and applies to tax years beginning on or after that
  4 30 date.
  4 31    Sec. 9.  EFFECTIVE DATE.  This Act, being deemed of
  4 32 immediate importance, takes effect upon enactment.
  4 33
  4 34
  4 35                                                             
  5  1                               JOHN P. KIBBIE
  5  2                               President of the Senate
  5  3
  5  4
  5  5                                                             
  5  6                               PATRICK J. MURPHY
  5  7                               Speaker of the House
  5  8
  5  9    I hereby certify that this bill originated in the Senate and
  5 10 is known as Senate File 2124, Eighty=second General Assembly.
  5 11
  5 12
  5 13                                                             
  5 14                               MICHAEL E. MARSHALL
  5 15                               Secretary of the Senate
  5 16 Approved                , 2008
  5 17
  5 18
  5 19                                
  5 20 CHESTER J. CULVER
  5 21 Governor