House File 223
HOUSE FILE
BY LUKAN, DE BOEF, D. HANSON,
J.R. VAN FOSSEN, RAYHONS,
RAECKER, THOMAS, HUSEMAN,
ROBERTS, and MANTERNACH
(COMPANION TO LSB
2293SS BY REHBERG)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to fire fighter preparedness by creating a fire
2 fighter preparedness fund, providing an income tax checkoff
3 for fire fighter preparedness, making an appropriation, and
4 providing a retroactive applicability date.
5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
6 TLSB 2293HH 80
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PAG LIN
1 1 Section 1. NEW SECTION. 100B.12 FIRE FIGHTER
1 2 PREPAREDNESS FUND.
1 3 1. A fire fighter preparedness fund is created as a
1 4 separate and distinct fund in the state treasury under the
1 5 control of the division of fire protection of the department
1 6 of public safety.
1 7 2. Revenue for the fire fighter preparedness fund shall
1 8 include, but is not limited to, the following:
1 9 a. Moneys credited to the fund pursuant to section
1 10 422.12F.
1 11 b. Moneys in the form of a devise, gift, bequest,
1 12 donation, or federal or other grant intended to be used for
1 13 the purposes of the fund.
1 14 3. Moneys in the fire fighter preparedness fund are not
1 15 subject to section 8.33. Notwithstanding section 12C.7,
1 16 subsection 2, interest or earnings on moneys in the fund shall
1 17 be credited to the fund.
1 18 4. Moneys in the fire fighter preparedness fund are
1 19 appropriated to the division of fire protection of the
1 20 department of public safety to be used annually to pay the
1 21 costs of providing fire fighter training around the state and
1 22 to pay the costs of providing fire fighter training equipment.
1 23 Sec. 2. Section 422.12E, Code 2003, is amended to read as
1 24 follows:
1 25 422.12E INCOME TAX RETURN CHECKOFFS LIMITED.
1 26 For tax years beginning on or after January 1, 1995, there
1 27 shall be allowed no more than three income tax return
1 28 checkoffs on each income tax return. When the same three
1 29 income tax return checkoffs have been provided on the income
1 30 tax return for three consecutive years, the checkoff for which
1 31 the least amount has been contributed, in the aggregate for
1 32 the first two tax years and through March 15 of the third tax
1 33 year, shall be is repealed. This section does not apply to
1 34 the income tax return checkoff checkoffs provided in section
1 35 sections 56.18 and 422.12F.
2 1 Sec. 3. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR
2 2 FIRE FIGHTER PREPAREDNESS.
2 3 1. A person who files an individual or a joint income tax
2 4 return with the department of revenue and finance under
2 5 section 422.13 may designate one dollar or more to be paid to
2 6 the fire fighter preparedness fund as created in section
2 7 100B.12. If the refund due on the return or the payment
2 8 remitted with the return is insufficient to pay the additional
2 9 amount designated by the taxpayer to the fire fighter
2 10 preparedness fund, the amount designated shall be reduced to
2 11 the remaining amount of refund or the remaining amount
2 12 remitted with the return. The designation of a contribution
2 13 to the fire fighter preparedness fund under this section is
2 14 irrevocable.
2 15 2. The director of revenue and finance shall draft the
2 16 income tax form to allow the designation of contributions to
2 17 the fire fighter preparedness fund on the tax return. The
2 18 department of revenue and finance, on or before January 31,
2 19 shall certify the total amount designated on the tax return
2 20 forms due in the preceding calendar year and shall report the
2 21 amount to the treasurer of state. The treasurer of state
2 22 shall credit the amount to the fire fighter preparedness fund.
2 23 However, before a checkoff pursuant to this section shall be
2 24 permitted, all liabilities on the books of the department of
2 25 revenue and finance and accounts identified as owing under
2 26 section 421.17 and the political contribution allowed under
2 27 section 56.18 shall be satisfied.
2 28 3. The department of revenue and finance shall adopt rules
2 29 to administer this section.
2 30 4. The limitation on income tax return checkoffs specified
2 31 in section 422.12E does not apply to this checkoff.
2 32 Sec. 4. RETROACTIVE APPLICABILITY. Sections 2 and 3 of
2 33 this Act apply retroactively to January 1, 2003, for tax years
2 34 beginning on or after that date and the checkoff for fire
2 35 fighter preparedness shall be eligible for placement on the
3 1 individual income tax return form for the tax year beginning
3 2 January 1, 2003.
3 3 EXPLANATION
3 4 This bill creates the fire fighter preparedness fund under
3 5 the control of the division of fire protection of the
3 6 department of public safety. Moneys in the fund are
3 7 appropriated to the division of fire protection of the
3 8 department of public safety. Moneys in the fund are to be
3 9 used to pay the costs of providing fire fighter training
3 10 around the state and fire fighter training equipment.
3 11 The bill also creates a fire fighter preparedness income
3 12 tax checkoff. Moneys collected from the checkoff are to be
3 13 credited to the fund.
3 14 The bill also provides that the limitation on the number of
3 15 checkoffs allowed on the Iowa individual income tax return
3 16 does not apply to the checkoff for fire fighter preparedness.
3 17 Sections 2 and 3 of the bill apply retroactively to tax
3 18 years beginning on or after January 1, 2003.
3 19 LSB 2293HH 80
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