House File 723 - Introduced



                                       HOUSE FILE       
                                       BY  FORD


    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 the
  2    department of human services' child abuse prevention program,
  3    making an appropriation, and providing for the Act's
  4    implementation.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  6 TLSB 2569HH 82
  7 ak/cf/24

PAG LIN



  1  1    Section 1.  NEW SECTION.  235A.2  CHILD ABUSE PREVENTION
  1  2 PROGRAM FUND.
  1  3    1.  A child abuse prevention program fund is created in the
  1  4 state treasury under the control of the department of human
  1  5 services.  The fund is composed of moneys appropriated or
  1  6 available to and obtained or accepted by the treasurer of
  1  7 state for deposit in the fund.  The fund shall include moneys
  1  8 transferred to the fund as provided in section 422.12K.  All
  1  9 interest earned on moneys in the fund shall be credited to and
  1 10 remain in the fund.  Section 8.33 does not apply to moneys in
  1 11 the fund.
  1 12    2.  Moneys in the fund that are authorized by the
  1 13 department for expenditure are appropriated, and shall be
  1 14 used, for the purposes described in section 235A.1 of
  1 15 preventing child abuse and neglect.
  1 16    Sec. 2.  NEW SECTION.  422.12K  INCOME TAX CHECKOFF FOR
  1 17 CHILD ABUSE PREVENTION PROGRAM FUND.
  1 18    1.  A person who files an individual or a joint income tax
  1 19 return with the department of revenue under section 422.13 may
  1 20 designate one dollar or more to be paid to the child abuse
  1 21 prevention program fund created in section 235A.2.  If the
  1 22 refund due on the return or the payment remitted with the
  1 23 return is insufficient to pay the additional amount designated
  1 24 by the taxpayer to the child abuse prevention program fund,
  1 25 the amount designated shall be reduced to the remaining amount
  1 26 remitted with the return.  The designation of a contribution
  1 27 to the child abuse prevention program fund under this section
  1 28 is irrevocable.
  1 29    2.  The director of revenue shall draft the income tax form
  1 30 to allow the designation of contributions to the child abuse
  1 31 prevention program fund on the tax return.  The department of
  1 32 revenue, on or before January 31, shall transfer the total
  1 33 amount designated on the tax return forms due in the preceding
  1 34 calendar year to the child abuse prevention program fund.
  1 35 However, before a checkoff pursuant to this section shall be
  2  1 permitted, all liabilities on the books of the department of
  2  2 revenue and accounts identified as owing under section 421.17
  2  3 and the political contribution allowed under section 68A.601
  2  4 shall be satisfied.
  2  5    3.  The department of human services may authorize payment
  2  6 of moneys from the child abuse prevention program fund, in
  2  7 accordance with section 235A.2.
  2  8    4.  The department of revenue shall adopt rules to
  2  9 administer this section.
  2 10    5.  This section is subject to repeal under section
  2 11 422.12E.
  2 12    Sec. 3.  IMPLEMENTATION.  The checkoff created in this Act
  2 13 is eligible for placement on the individual income tax return
  2 14 form commencing with the tax year beginning January 1, 2008,
  2 15 provided the conditions for placement on the return form set
  2 16 out in section 422.12E are met.
  2 17                           EXPLANATION
  2 18    This bill provides that taxpayers filing individual income
  2 19 tax returns will be allowed to designate $1 or more on the
  2 20 return to be paid to the child abuse prevention program fund.
  2 21 The bill creates the child abuse prevention program fund in
  2 22 the department of human services.  The bill requires the
  2 23 department of revenue to annually remit moneys collected from
  2 24 the checkoff to the fund.  Moneys in the fund shall be used by
  2 25 the department of human services' child abuse prevention
  2 26 program, as described in Code section 235A.1.
  2 27    The bill provides that the checkoff is eligible for
  2 28 placement on the individual income tax return for the tax year
  2 29 beginning January 1, 2008, provided the conditions for
  2 30 placement on the return form set out in Code section 422.12E
  2 31 are met.
  2 32 LSB 2569HH 82
  2 33 ak:rj/cf/24