House File 566 - Introduced HOUSE FILE BY MASCHER Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act providing an Iowa individual income tax checkoff for 2 domestic abuse services and providing for the Act's 3 implementation. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 2294HH 81 6 sc/pj/5 PAG LIN 1 1 Section 1. NEW SECTION. 236.15C INCOME TAX CHECKOFF FOR 1 2 DOMESTIC ABUSE SERVICES. 1 3 A person who files an individual or a joint income tax 1 4 return with the department of revenue under section 422.13 may 1 5 designate any amount to be paid to the general fund of the 1 6 state and used for the purposes of providing emergency shelter 1 7 services, support services, and other services to victims of 1 8 domestic abuse or sexual assault. If the refund due on the 1 9 return or the payment remitted with the return is insufficient 1 10 to pay the additional amount designated by the taxpayer to be 1 11 used for the purposes of providing services to victims of 1 12 domestic abuse or sexual assault, the amount designated shall 1 13 be reduced to the remaining amount of refund or the remaining 1 14 amount remitted with the return. 1 15 It is the intent of the general assembly that the funds 1 16 generated from the checkoff be appropriated and used for the 1 17 purposes of providing services to victims of domestic abuse or 1 18 sexual assault. 1 19 The director of revenue shall draft the income tax form to 1 20 allow the designation of contributions to be used for the 1 21 purposes of providing services to victims of domestic abuse or 1 22 sexual assault on the tax return. 1 23 The department of revenue on or before January 31 of the 1 24 calendar year following the calendar year in which the tax 1 25 returns were filed shall certify the total amount designated 1 26 on the tax return forms due in the preceding calendar year and 1 27 shall report the amount to the treasurer of state. 1 28 The department of revenue shall consult the crime victim 1 29 assistance board established under section 915.82 concerning 1 30 the adoption of rules to administer this section. However, 1 31 before a checkoff pursuant to this section shall be permitted, 1 32 all liabilities on the books of the department of revenue and 1 33 accounts identified as owing under section 421.17 and the 1 34 political contribution allowed under section 68A.601 shall be 1 35 satisfied. 2 1 This section is subject to repeal under section 422.12E. 2 2 Sec. 2. IMPLEMENTATION. The checkoff created in this Act 2 3 shall be eligible for placement on the individual income tax 2 4 return form beginning for the tax year starting January 1, 2 5 2006. 2 6 EXPLANATION 2 7 This bill provides that taxpayers filing individual income 2 8 tax returns will be allowed to contribute and designate an 2 9 amount on the return to the income tax checkoff for domestic 2 10 abuse services. 2 11 Currently, Code section 422.12E limits to four the number 2 12 of checkoffs that may be placed on an individual income tax 2 13 return form. The Code section further provides that after 2 14 being on the return form for two consecutive years, the two 2 15 checkoffs, for which the lowest amounts have been contributed, 2 16 are repealed. 2 17 The bill provides that the checkoff is eligible for 2 18 placement on the individual income tax return form beginning 2 19 for the tax year starting January 1, 2006. 2 20 LSB 2294HH 81 2 21 sc:rj/pj/5