House File 310

                                       HOUSE FILE       
                                       BY  MASCHER


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act reenacting the income tax checkoff for domestic abuse
  2    services and providing for the Act's retroactive
  3    applicability.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2853HH 80
  6 sc/pj/5

PAG LIN

  1  1    Section 1.  Section 236.15B, Code 2003, is reenacted to
  1  2 read as follows:
  1  3    236.15B  INCOME TAX CHECKOFF FOR DOMESTIC ABUSE SERVICES.
  1  4    A person who files an individual or a joint income tax
  1  5 return with the department of revenue and finance under
  1  6 section 422.13 may designate any amount to be paid to the
  1  7 general fund of the state and used for the purposes of
  1  8 providing emergency shelter services, support services, and
  1  9 other services to victims of domestic abuse or sexual assault.
  1 10 If the refund due on the return or the payment remitted with
  1 11 the return is insufficient to pay the additional amount
  1 12 designated by the taxpayer to be used for the purposes of
  1 13 providing services to victims of domestic abuse or sexual
  1 14 assault, the amount designated shall be reduced to the
  1 15 remaining amount of refund or the remaining amount remitted
  1 16 with the return.
  1 17    It is the intent of the general assembly that the funds
  1 18 generated from the checkoff be appropriated and used for the
  1 19 purposes of providing services to victims of domestic abuse or
  1 20 sexual assault.
  1 21    The director of revenue and finance shall draft the income
  1 22 tax form to allow the designation of contributions to be used
  1 23 for the purposes of providing services to victims of domestic
  1 24 abuse or sexual assault on the tax return.
  1 25    The department of revenue and finance on or before January
  1 26 31 of the calendar year following the calendar year in which
  1 27 the tax returns were filed shall certify the total amount
  1 28 designated on the tax return forms due in the preceding
  1 29 calendar year and shall report the amount to the treasurer of
  1 30 state.
  1 31    The department of revenue and finance shall consult the
  1 32 crime victim assistance board concerning the adoption of rules
  1 33 to implement this section.  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    This section is subject to repeal under section 422.12E.
  2  5    Sec. 2.  RETROACTIVE APPLICABILITY.  This Act applies
  2  6 retroactively to January 1, 2003, for tax years beginning on
  2  7 or after that date and shall be eligible for placement on the
  2  8 individual income tax return form for the tax year beginning
  2  9 January 1, 2003.
  2 10                           EXPLANATION
  2 11    This bill reenacts the income tax checkoff for domestic
  2 12 abuse services.  The checkoff was removed from the income tax
  2 13 form pursuant to Code section 422.12E because it had received
  2 14 the lowest amount of funds over a three=year period.
  2 15    The bill applies retroactively to January 1, 2003, for tax
  2 16 years beginning on or after that date and is eligible for
  2 17 placement on the individual income tax return form for that
  2 18 year.
  2 19 LSB 2853HH 80
  2 20 sc/pj/5