Senate File 2418 - Enrolled

PAG LIN



  1  1                                         SENATE FILE 2418
  1  2
  1  3                             AN ACT
  1  4 RELATING TO NOTICE PROVIDED TO CERTAIN HOUSEHOLDS ABOUT THE
  1  5    AVAILABILITY OF VOLUNTEER OR FREE INCOME TAX ASSISTANCE
  1  6    PROGRAMS AND THE FEDERAL AND STATE EARNED INCOME TAX CREDITS.
  1  7
  1  8 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1  9
  1 10    Section 1.  NEW SECTION.  217.47  DISTRIBUTION OF EARNED
  1 11 INCOME TAX CREDIT INFORMATION.
  1 12    1.  The department shall ensure that educational materials
  1 13 relating to the federal and state earned income tax credits
  1 14 are provided in accordance with this section to each household
  1 15 receiving assistance or benefits under:
  1 16    a.  The hawk=i program under chapter 514I.
  1 17    b.  The family investment program under chapter 239B.
  1 18    c.  The medical assistance Act under chapter 249A.
  1 19    d.  The food programs defined in section 234.1 which are
  1 20 administered by the department.
  1 21    e.  Any other appropriate programs administered by, or
  1 22 under the oversight, of the department of human services.
  1 23    2.  The department shall, by mail or through the internet,
  1 24 provide a household described in subsection 1 with access to:
  1 25    a.  Internal revenue service publications relating to the
  1 26 federal earned income tax credit.
  1 27    b.  Department of revenue publications relating to the
  1 28 state earned income tax credit.
  1 29    c.  Information prepared by tax preparers who provide
  1 30 volunteer or free federal or state income tax preparation
  1 31 services to low=income and other eligible persons and who are
  1 32 located in close geographic proximity to the person.
  1 33    3.  In January of each year, the department or a
  1 34 representative of the department shall mail to each household
  1 35 described in subsection 1 information about the federal and
  2  1 state earned income tax credit that provides the household
  2  2 with referrals to the resources described in subsection 2.
  2  3    4.  The mailings required by the department under this
  2  4 section do not have to be made as a separate mailing but may
  2  5 be included in existing mailings being made to the appropriate
  2  6 households.
  2  7    Sec. 2.  Section 252B.5, Code Supplement 2007, is amended
  2  8 by adding the following new subsection:
  2  9    NEW SUBSECTION.  4A.  a.  In order to maximize the amount
  2 10 of any tax refund to which an obligor may be entitled and
  2 11 which may be applied to child support and medical support
  2 12 obligations, cooperate with any volunteer or free income tax
  2 13 assistance programs in the state in informing obligors of the
  2 14 availability of the programs.
  2 15    b.  The child support recovery unit shall publicize the
  2 16 services of the volunteer or free income tax assistance
  2 17 programs by distributing printed materials regarding the
  2 18 programs.
  2 19
  2 20
  2 21                                                             
  2 22                               JOHN P. KIBBIE
  2 23                               President of the Senate
  2 24
  2 25
  2 26                                                             
  2 27                               PATRICK J. MURPHY
  2 28                               Speaker of the House
  2 29
  2 30    I hereby certify that this bill originated in the Senate and
  2 31 is known as Senate File 2418, Eighty=second General Assembly.
  2 32
  2 33
  2 34                                                             
  2 35                               MICHAEL E. MARSHALL
  3  1                               Secretary of the Senate
  3  2 Approved                , 2008
  3  3
  3  4
  3  5                                
  3  6 CHESTER J. CULVER
  3  7 Governor