Senate File 2174 - Introduced SENATE FILE BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SSB 3148) Passed Senate, Date Passed House, 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 and including a retroactive applicability date 5 provision. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 6435SV 82 8 ak/rj/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 Sec. 4. RETROACTIVE APPLICABILITY. This Act applies 2 18 retroactively to the tax year commencing January 1, 2008, and 2 19 applies to tax years beginning on or after that date. 2 20 EXPLANATION 2 21 This bill provides that taxpayers filing individual income 2 22 tax returns will be allowed to designate $1 or more on the 2 23 return to be paid to the child abuse prevention program fund. 2 24 The bill creates the child abuse prevention program fund in 2 25 the department of human services. The bill requires the 2 26 department of revenue to annually remit moneys collected from 2 27 the checkoff to the fund. Moneys in the fund shall be used by 2 28 the department of human services' child abuse prevention 2 29 program, as described in Code section 235A.1. 2 30 The bill provides that the checkoff is eligible for 2 31 placement on the individual income tax return for tax years 2 32 beginning on or after January 1, 2008, and applies 2 33 retroactively to that date, provided the conditions for 2 34 placement on the return form set out in Code section 422.12E 2 35 are met. 3 1 LSB 6435SV 82 3 2 ak/rj/24