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 tonursing facility or at=home care1 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 veteransExpenses 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