House File 191
HOUSE FILE
BY JACOBS
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to Iowa individual income tax checkoffs,
2 providing an income tax checkoff to fund child protection
3 center grants, relating to the limitation on income tax
4 checkoffs, making an appropriation, and including effective
5 and applicability date provisions.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
7 TLSB 1967HH 80
8 sc/cl/14
PAG LIN
1 1 Section 1. Section 422.12E, Code 2003, is amended by
1 2 adding the following new unnumbered paragraph:
1 3 NEW UNNUMBERED PARAGRAPH. If more than one checkoff is
1 4 enacted in the same session of the general assembly for
1 5 inclusion on the individual income tax return form and, by
1 6 operation of this section, only one new checkoff is allowed on
1 7 the individual income tax return form, the earliest enacted
1 8 checkoff shall be included on the return form, or shall be
1 9 included on the first available opening on the return form,
1 10 and the inclusion on the return form of any other checkoffs
1 11 enacted will be for subsequent tax years in the chronological
1 12 order in which the checkoffs were enacted.
1 13 Sec. 2. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR
1 14 CHILD PROTECTION CENTER GRANT PROGRAM.
1 15 1. A person who files an individual or a joint income tax
1 16 return with the department of revenue and finance under
1 17 section 422.13 may designate one dollar or more for the
1 18 support of the child protection center grant program
1 19 established pursuant to section 135.118. If the refund due on
1 20 the return or the payment remitted with the return is
1 21 insufficient to pay the additional amount designated by the
1 22 taxpayer, the amount designated shall be reduced to the
1 23 remaining amount of refund or the remaining amount remitted
1 24 with the return. The designation of a contribution under this
1 25 section is irrevocable.
1 26 2. The director of revenue and finance shall draft the
1 27 income tax form to allow the designation on the tax return of
1 28 contributions to be used for the purpose of funding grants
1 29 through the child protection center grant program. The
1 30 department of revenue and finance, on or before January 31,
1 31 shall certify the total amount designated on the tax return
1 32 forms due in the preceding calendar year and shall report the
1 33 amount to the treasurer of state. However, before a checkoff
1 34 pursuant to this section shall be permitted, all liabilities
1 35 on the books of the department of revenue and finance and
2 1 accounts identified as owing under section 421.17 and the
2 2 political contribution allowed under section 56.18 shall be
2 3 satisfied.
2 4 3. Moneys generated from the checkoff are appropriated to
2 5 the department of public health for purposes of funding grants
2 6 awarded under the child protection center grant program.
2 7 4. The department of revenue and finance shall adopt rules
2 8 to administer this section.
2 9 5. This section is subject to repeal under section
2 10 422.12E.
2 11 Sec. 3. EFFECTIVE DATE. Section 1 of this Act, being
2 12 deemed of immediate importance, takes effect upon enactment.
2 13 Sec. 4. APPLICABILITY. Section 2 of this Act applies to
2 14 tax years beginning on or after January 1, 2004, and the
2 15 checkoff shall be eligible for placement on the individual
2 16 income tax return form for the tax year beginning January 1,
2 17 2004.
2 18 EXPLANATION
2 19 This bill provides that taxpayers filing individual income
2 20 tax returns will be allowed to designate $1 or more on the
2 21 return to support the child protection center grant program in
2 22 the Iowa department of public health. The bill requires the
2 23 department of revenue and finance to annually report to the
2 24 treasurer of state the amount collected from the checkoff.
2 25 The bill provides that moneys generated from the checkoff are
2 26 appropriated to the department of public health for purposes
2 27 of funding grants awarded under the child protection center
2 28 grant program. The bill provides that the checkoff to fund
2 29 child protection center grants is subject to the limitation on
2 30 the number of checkoffs allowed on the Iowa individual income
2 31 tax return, and, for that reason, is subject to repeal. This
2 32 portion of the bill applies to tax years beginning on or after
2 33 January 1, 2004.
2 34 The bill also amends Code section 422.12E relating to the
2 35 limitation on the number of checkoffs allowed on the Iowa
3 1 individual income tax return to provide that if more than one
3 2 checkoff is enacted during a session of the general assembly
3 3 and there is space allowed for only one new checkoff on the
3 4 income tax return form, the checkoff first enacted will take
3 5 the next available opening on the income tax return form.
3 6 This section of the bill takes effect upon enactment.
3 7 LSB 1967HH 80
3 8 sc/cl/14.2