Senate File 118
SENATE FILE
BY REHBERG
(COMPANION TO LSB
2293HH BY LUKAN)
Passed Senate, Date Passed House, 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 2293SS 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1 33 year, shall be is repealed.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 2293SS 80
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