Senate File 2312 - Introduced
SENATE FILE
BY COMMITTEE ON STATE
GOVERNMENT
(SUCCESSOR TO SSB 3137)
Passed Senate, Date Passed House, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act providing hardship grants on behalf of veterans seriously
2 injured in a combat zone, providing an income tax exclusion,
3 and including an effective date and retroactive applicability
4 provision.
5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
6 TLSB 5781SV 81
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PAG LIN
1 1 Section 1. NEW SECTION. 35A.14 VETERANS APPRECIATION
1 2 PROGRAM == GRANTS.
1 3 1. For the purposes of this section, "veteran" means a
1 4 resident of this state who is or was a member of the national
1 5 guard, reserve, or regular component of the armed forces of
1 6 the United States who has served at least ninety days of
1 7 active duty at any time after September 11, 2001, and, if
1 8 discharged, was discharged under honorable conditions.
1 9 2. A veterans appreciation program is created under the
1 10 control of the department for the purpose of providing
1 11 hardship grants to eligible veterans.
1 12 3. Moneys appropriated to the department for providing
1 13 veterans appreciation grants under this section may be
1 14 expended for one=time hardship grants of up to ten thousand
1 15 dollars to a seriously injured veteran who received a combat=
1 16 related injury while serving in a combat zone or in a zone
1 17 where the veteran was receiving hazardous duty pay since
1 18 September 11, 2001.
1 19 4. The commission shall adopt rules governing the
1 20 distribution of hardship grants under this section.
1 21 Sec. 2. Section 422.7, Code Supplement 2005, is amended by
1 22 adding the following new subsection:
1 23 NEW SUBSECTION. 45. Subtract, to the extent included, the
1 24 amount of any grant provided pursuant to the veterans
1 25 appreciation program pursuant to section 35A.14.
1 26 Sec. 3. EFFECTIVE DATE == RETROACTIVE APPLICABILITY.
1 27 1. The section of this Act creating section 35A.14, being
1 28 deemed of immediate importance, takes effect upon enactment
1 29 and is retroactively applicable to veterans seriously injured
1 30 after September 11, 2001, and is applicable on and after that
1 31 date.
1 32 2. The section of this Act amending section 422.7, being
1 33 deemed of immediate importance, takes effect upon enactment
1 34 and is retroactively applicable to January 1, 2006, and is
1 35 applicable for tax years beginning on and after that date.
2 1 EXPLANATION
2 2 This bill establishes a veterans appreciation program under
2 3 the control of the department of veterans affairs.
2 4 New Code section 35A.14 establishes the veterans
2 5 appreciation program. Moneys appropriated to the department
2 6 for this program may be expended by the department of veterans
2 7 affairs for one=time hardship grants of up to $10,000 for
2 8 seriously injured veterans sustaining a combat=related injury
2 9 while serving in a combat zone or hazardous duty pay zone
2 10 since September 11, 2001. The bill also requires that the
2 11 commission of veterans affairs adopt rules governing the
2 12 distribution of these grants. The new section takes effect
2 13 upon enactment and applies retroactively to veterans seriously
2 14 injured after September 11, 2001.
2 15 The bill also amends Code section 422.7 to provide that
2 16 grants received under this program are subtracted from net
2 17 income for purposes of taxation. This provision takes effect
2 18 upon enactment and is applicable to tax years beginning on or
2 19 after January 1, 2006.
2 20 LSB 5781SV 81
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