House File 522
HOUSE FILE
BY QUIRK
(COMPANION TO LSB 2413SS
BY DVORKSY)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act creating a military family relief fund and providing an
2 income tax checkoff for deposit in the fund, making an
3 appropriation, and providing a retroactive applicability date.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
5 TLSB 2413HH 80
6 sc/pj/5
PAG LIN
1 1 Section 1. NEW SECTION. 29.4 MILITARY FAMILY RELIEF
1 2 FUND.
1 3 1. A military family relief fund is created as a separate
1 4 and distinct fund in the state treasury under the control of
1 5 the department of public defense.
1 6 2. Revenue for the military family relief fund shall
1 7 include, but is not limited to, the following:
1 8 a. Moneys credited to the fund pursuant to section
1 9 422.12F.
1 10 b. Moneys in the form of a devise, gift, bequest,
1 11 donation, or federal or other grant intended to be used for
1 12 the purposes of the fund.
1 13 3. Moneys in the military family relief fund are not
1 14 subject to section 8.33. Notwithstanding section 12C.7,
1 15 subsection 2, interest or earnings on moneys in the fund shall
1 16 be credited to the fund.
1 17 4. Moneys in the military family relief fund are
1 18 appropriated to the department of public defense to be used to
1 19 make grants to families of persons who are members of the Iowa
1 20 national guard or Iowa residents who are members of the
1 21 reserve forces of the armed forces of the United States and
1 22 who have been called to active duty as a result of the
1 23 September 11, 2001, terrorist attacks.
1 24 5. The department of public defense shall establish
1 25 eligibility criteria for the grants by rule.
1 26 Sec. 2. Section 422.12E, Code 2003, is amended to read as
1 27 follows:
1 28 422.12E INCOME TAX RETURN CHECKOFFS LIMITED.
1 29 For tax years beginning on or after January 1, 1995, there
1 30 shall be allowed no more than three income tax return
1 31 checkoffs on each income tax return. When the same three
1 32 income tax return checkoffs have been provided on the income
1 33 tax return for three consecutive years, the checkoff for which
1 34 the least amount has been contributed, in the aggregate for
1 35 the first two tax years and through March 15 of the third tax
2 1 year, shall be is repealed. This section does not apply to
2 2 the income tax return checkoff checkoffs provided in section
2 3 sections 56.18 and 422.12F.
2 4 Sec. 3. NEW SECTION. 422.12F INCOME TAX CHECKOFF FOR
2 5 MILITARY FAMILY RELIEF FUND.
2 6 1. For the tax year beginning January 1, 2003, a person
2 7 who files an individual or a joint income tax return with the
2 8 department of revenue and finance under section 422.13 may
2 9 designate one dollar or more to be paid to the military family
2 10 relief fund as created in section 29.4. If the refund due on
2 11 the return or the payment remitted with the return is
2 12 insufficient to pay the additional amount designated by the
2 13 taxpayer to the military family relief fund, the amount
2 14 designated shall be reduced to the remaining amount of refund
2 15 or the remaining amount remitted with the return. The
2 16 designation of a contribution to the military family relief
2 17 fund under this section is irrevocable.
2 18 2. The director of revenue and finance shall draft the
2 19 income tax form to allow the designation of contributions to
2 20 the military family relief fund on the tax return. The
2 21 department of revenue and finance, on or before January 31,
2 22 shall certify the total amount designated on the tax return
2 23 forms due in the preceding calendar year and shall report the
2 24 amount to the treasurer of state. The treasurer of state
2 25 shall credit the amount to the military family relief fund.
2 26 However, before a checkoff pursuant to this section shall be
2 27 permitted, all liabilities on the books of the department of
2 28 revenue and finance and accounts identified as owing under
2 29 section 421.17 and the political contribution allowed under
2 30 section 56.18 shall be satisfied.
2 31 3. The department of revenue and finance shall adopt rules
2 32 to administer this section.
2 33 4. The limitation on income tax return checkoffs specified
2 34 in section 422.12E does not apply to this checkoff.
2 35 Sec. 4. RETROACTIVE APPLICABILITY. Sections 2 and 3 of
3 1 this Act apply retroactively to January 1, 2003, for the tax
3 2 year beginning on that date and the military family relief
3 3 fund checkoff shall be eligible for placement on the
3 4 individual income tax return form for the tax year beginning
3 5 January 1, 2003.
3 6 EXPLANATION
3 7 This bill creates the military family relief fund under the
3 8 control of the department of public defense. Moneys in the
3 9 fund are appropriated to the department of public defense.
3 10 Moneys in the fund are to be used to make grants to families
3 11 of persons who are members of the Iowa national guard or
3 12 residents who are members of the army reserves and who have
3 13 been called to active duty as a result of the September 11,
3 14 2001, attacks.
3 15 The bill also creates a military family relief fund income
3 16 tax checkoff. Moneys collected from the checkoff are to be
3 17 credited to the fund.
3 18 The bill also provides that the limitation on the number of
3 19 checkoffs allowed on the Iowa individual income tax return
3 20 does not apply to the military family relief fund checkoff.
3 21 The provisions of the bill relating to the military family
3 22 relief fund checkoff apply retroactively to the tax year
3 23 beginning January 1, 2003.
3 24 LSB 2413HH 80
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