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