House File 2412 - Introduced HOUSE FILE BY ANDERSON Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to the definition of resident for purposes of the 2 state individual income tax and including a retroactive 3 applicability date provision. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 6127HH 81 6 mg/je/5 PAG LIN 1 1 Section 1. Section 422.4, subsection 15, Code 2005, is 1 2 amended to read as follows: 1 3 15. The word "resident" applies only to individuals and 1 4 includes, for the purpose of determining liability to the tax 1 5 imposed by this division upon or with reference to the income 1 6 of any tax year, any individual domiciled in the state, and 1 7 any other individual who maintains a permanent place of abode 1 8 within the state. "Resident" does not include an individual 1 9 who has established residency in another state and is 1 10 domiciled in this state only for the period during which the 1 11 individual is providing charitable services. 1 12 Sec. 2. RETROACTIVE APPLICABILITY DATE. This Act applies 1 13 retroactively to January 1, 2006, for tax years beginning on 1 14 or after that date. 1 15 EXPLANATION 1 16 This bill provides that an individual who is a resident of 1 17 another state may be domiciled in Iowa solely for providing 1 18 charitable services without affecting the individual's 1 19 nonresident status for purposes of the state individual income 1 20 tax. 1 21 The bill applies retroactively to January 1, 2006, for tax 1 22 years beginning on or after that date. 1 23 LSB 6127HH 81 1 24 mg:nh/je/5