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