Senate File 578 - Enrolled

PAG LIN



  1  1                                             SENATE FILE 578
  1  2
  1  3                             AN ACT
  1  4 CREATING A VIETNAM CONFLICT VETERANS BONUS FOR A CERTAIN
  1  5    PERIOD OF ACTIVE DUTY MILITARY SERVICE, MAKING AN
  1  6    APPROPRIATION, PROVIDING A TAX EXEMPTION AND A PENALTY, AND
  1  7    INCLUDING A RETROACTIVE APPLICABILITY PROVISION.
  1  8
  1  9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  1 10
  1 11    Section 1.  Section 35A.8, Code 2007, is amended by adding
  1 12 the following new subsection:
  1 13    NEW SUBSECTION.  5.  a.  The executive director shall
  1 14 provide for the administration of the bonus authorized in this
  1 15 subsection.  The commission shall adopt rules, pursuant to
  1 16 chapter 17A, as necessary to administer this subsection
  1 17 including but not limited to application procedures,
  1 18 investigation, approval or disapproval, and payment of claims.
  1 19    b.  (1)  A person who served on active duty for not less
  1 20 than one hundred twenty days in the armed forces of the United
  1 21 States at any time between July 1, 1973, and May 31, 1975,
  1 22 both dates inclusive, and who at the time of entering into
  1 23 active duty service was a legal resident of the state of Iowa,
  1 24 and who had maintained the person's residence in this state
  1 25 for a period of at least six months immediately before
  1 26 entering into active duty service, and was honorably
  1 27 discharged or separated from active duty service, or is still
  1 28 in active service in an honorable status, or has been retired,
  1 29 or has been furloughed to a reserve, or has been placed on
  1 30 inactive status is entitled to receive from moneys
  1 31 appropriated for that purpose the sum of seventeen dollars and
  1 32 fifty cents for each month that the person was on active duty
  1 33 service in the Vietnam service area, within the dates
  1 34 specified in this subparagraph, if the veteran earned either a
  1 35 Vietnam service medal or an armed forces expeditionary medal=
  2  1 Vietnam or can otherwise establish service in the Vietnam
  2  2 service area during that period.  Compensation under this
  2  3 subparagraph shall not exceed a total sum of five hundred
  2  4 dollars.  Compensation for a fraction of a month shall not be
  2  5 considered unless the fraction is sixteen days or more, in
  2  6 which case the fraction shall be computed as a full month.
  2  7    (2)  A person otherwise qualified under this paragraph "b"
  2  8 except that the person did not earn either a Vietnam service
  2  9 medal or an armed forces expeditionary medal=Vietnam, and did
  2 10 not serve in the Vietnam service area during the period
  2 11 between July 1, 1973, and May 31, 1975, both dates inclusive,
  2 12 is entitled to receive from moneys appropriated for that
  2 13 purpose the sum of twelve dollars and fifty cents for each
  2 14 month that the person was on active duty service, within the
  2 15 dates specified in subparagraph (1).  Compensation under this
  2 16 subparagraph shall not exceed a total sum of three hundred
  2 17 dollars.  Compensation for a fraction of a month shall not be
  2 18 considered unless the fraction is sixteen days or more, in
  2 19 which case the fraction shall be computed as a full month.
  2 20    (3)  A person is not entitled to compensation pursuant to
  2 21 this subsection if the person received a bonus or compensation
  2 22 similar to that provided in this subsection from another
  2 23 state.
  2 24    (4)  A person is not entitled to compensation pursuant to
  2 25 this subsection if the person was on active duty service after
  2 26 July 1, 1973, and the person refused on conscientious,
  2 27 political, religious, or other grounds, to be subject to
  2 28 military discipline.
  2 29    (5)  The surviving unremarried widow or widower, child or
  2 30 children, mother, father, or person standing in loco parentis,
  2 31 in the order named and none other, of any deceased person
  2 32 shall be paid the compensation that the deceased person would
  2 33 be entitled to pursuant to this subsection, if living.
  2 34 However, if any person has died or shall die, or is disabled,
  2 35 from service=connected causes incurred during the period and
  3  1 in the area from which the person is entitled to receive
  3  2 compensation pursuant to this subsection, the person or the
  3  3 first survivor as designated by this subparagraph, and in the
  3  4 order named, shall be paid five hundred dollars or three
  3  5 hundred dollars, whichever maximum amount would have applied
  3  6 pursuant to subparagraph (1) or (2), regardless of the length
  3  7 of service.
  3  8    (6)  The maximum compensation a person may receive pursuant
  3  9 to this subsection shall be reduced by the amount of any
  3 10 Vietnam veterans bonus received from the state by that person
  3 11 for service prior to July 1, 1973.
  3 12    c.  A person who knowingly makes a false statement relating
  3 13 to a material fact in supporting an application under this
  3 14 subsection is guilty of a serious misdemeanor.  A person
  3 15 convicted pursuant to this subsection shall forfeit all
  3 16 benefits to which the person may have been entitled under this
  3 17 subsection.
  3 18    d.  All payments and allowances made under this subsection
  3 19 shall be exempt from taxation, levy, and sale on execution.
  3 20    e.  The bonus compensation authorized under this subsection
  3 21 shall be paid from moneys appropriated for that purpose.
  3 22    f.  A Vietnam Conflict veterans bonus fund is created in
  3 23 the state treasury.  The Vietnam Conflict veterans bonus fund
  3 24 shall consist of all moneys appropriated to the fund to pay
  3 25 the bonus compensation authorized in this subsection.
  3 26 Notwithstanding section 12C.7, interest or earnings on
  3 27 investments or time deposits of the moneys in the Vietnam
  3 28 Conflict veterans bonus fund shall be credited to the bonus
  3 29 fund.  Section 8.33 does not apply to moneys appropriated to
  3 30 the Vietnam Conflict veterans bonus fund.
  3 31    Sec. 2.  Section 422.7, Code 2007, is amended by adding the
  3 32 following new subsection:
  3 33    NEW SUBSECTION.  50.  Subtract, to the extent included, the
  3 34 amount of any Vietnam Conflict veterans bonus provided
  3 35 pursuant to section 35A.8, subsection 5.
  4  1    Sec. 3.  VIETNAM CONFLICT VETERANS BONUS FUND
  4  2 APPROPRIATION.  Notwithstanding any provision of section
  4  3 35A.13 to the contrary, there is appropriated from the
  4  4 veterans trust fund created in section 35A.13 to the
  4  5 department of veterans affairs for the fiscal year beginning
  4  6 July 1, 2007, and ending June 30, 2008, the following amount,
  4  7 or so much thereof as is necessary, to be used for the purpose
  4  8 designated:
  4  9    For deposit in the Vietnam Conflict veterans bonus fund:
  4 10 .................................................. $    500,000
  4 11    Sec. 4.  RETROACTIVE APPLICABILITY.  The section of this
  4 12 Act amending section 422.7, is retroactively applicable to
  4 13 January 1, 2007, and is applicable for tax years beginning on
  4 14 and after that date.
  4 15
  4 16
  4 17                                                             
  4 18                               JOHN P. KIBBIE
  4 19                               President of the Senate
  4 20
  4 21
  4 22                                                             
  4 23                               PATRICK J. MURPHY
  4 24                               Speaker of the House
  4 25
  4 26    I hereby certify that this bill originated in the Senate and
  4 27 is known as Senate File 578, Eighty=second General Assembly.
  4 28
  4 29
  4 30                                                             
  4 31                               MICHAEL E. MARSHALL
  4 32                               Secretary of the Senate
  4 33 Approved                , 2007
  4 34
  4 35
  5  1                                
  5  2 CHESTER J. CULVER
  5  3 Governor