House File 23HOUSE FILE BY HUNTER 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 qualified Iowa zoos, making an appropriation and providing for 3 the Act's implementation. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1630HH 83 6 ak/sc/14 PAG LIN 1 1 Section 1. NEW SECTION. 303.95 IOWA ZOO FUND. 1 2 1. An Iowa zoo fund is created in the office of the 1 3 treasurer of state. The fund is composed of moneys 1 4 appropriated or available to and obtained or accepted by the 1 5 treasurer of state for deposit in the fund. The fund shall 1 6 include moneys transferred to the fund as provided in section 1 7 422.12G. All interest earned on moneys in the fund shall be 1 8 credited to and remain in the fund. Section 8.33 does not 1 9 apply to moneys in the fund. 1 10 2. Moneys in the fund that are authorized by the 1 11 department of cultural affairs for expenditure are 1 12 appropriated, and shall be used, to provide grants to 1 13 qualified zoos located in the state. To be qualified to 1 14 receive a grant from the Iowa zoo fund, a zoo must not be used 1 15 primarily as a research institution and must be accredited by 1 16 the American zoo and aquarium association. 1 17 3. The department may authorize payment of moneys from the 1 18 fund upon approval of an application from a private or public 1 19 organization that maintains and operates a zoo in the state. 1 20 The applicant shall show proof of accreditation by the 1 21 American zoo and aquarium association. The applicant shall 1 22 also indicate the annual attendance at the zoo in the calendar 1 23 year preceding the calendar year in which the application is 1 24 filed with the department. 1 25 4. Moneys distributed from the fund to qualified 1 26 applicants shall be prorated among the qualified applicants in 1 27 the proportion that annual attendance at each zoo that is the 1 28 subject of an application bears to the total annual attendance 1 29 at all zoos for which an application was received and approved 1 30 for funding. 1 31 5. The department shall establish rules relating to the 1 32 application process. 1 33 Sec. 2. NEW SECTION. 422.12G INCOME TAX CHECKOFF FOR 1 34 IOWA ZOO FUND. 1 35 1. A person who files an individual or a joint income tax 2 1 return with the department of revenue under section 422.13 may 2 2 designate one dollar or more to be paid to the Iowa zoo fund 2 3 as created in section 303.95. If the refund due on the return 2 4 or the payment remitted with the return is insufficient to pay 2 5 the additional amount designated by the taxpayer to the Iowa 2 6 zoo fund, the amount designated shall be reduced to the 2 7 remaining amount of refund or the remaining amount remitted 2 8 with the return. The designation of a contribution to the 2 9 Iowa zoo fund under this section is irrevocable. 2 10 2. The director of revenue shall draft the income tax form 2 11 to allow the designation of contributions to the Iowa zoo fund 2 12 on the tax return. The department of revenue, on or before 2 13 January 31, shall transfer the total amount designated on the 2 14 tax return forms due in the preceding calendar year to the 2 15 Iowa zoo fund. However, before a checkoff pursuant to this 2 16 section shall be permitted, all liabilities on the books of 2 17 the department of administrative services and accounts 2 18 identified as owing under section 8A.504 and the political 2 19 contribution allowed under section 68A.601 shall be satisfied. 2 20 3. The department of cultural affairs may authorize 2 21 payment of moneys from the Iowa zoo fund, in accordance with 2 22 section 303.95. 2 23 4. The department of revenue shall adopt rules to 2 24 administer this section. 2 25 5. This section is subject to repeal under section 2 26 422.12E. 2 27 Sec. 3. IMPLEMENTATION. The checkoff created in this Act 2 28 shall be eligible for placement on the individual income tax 2 29 return form beginning for the tax year beginning January 1, 2 30 2010. 2 31 EXPLANATION 2 32 This bill provides that taxpayers filing individual income 2 33 tax returns will be allowed to designate $1 or more on the 2 34 return to be paid to the Iowa zoo fund. The bill creates the 2 35 Iowa zoo fund in the department of cultural affairs. The bill 3 1 requires the department of revenue to annually remit moneys 3 2 collected from the checkoff to the fund. Moneys in the fund 3 3 shall be used to provide grants to qualified zoos that submit 3 4 an application for funding. To be qualified, a zoo must be 3 5 located in the state, not used primarily for research 3 6 activities, and accredited by the American zoo and aquarium 3 7 association. 3 8 The bill provides that the checkoff is eligible for 3 9 placement on the individual income tax return form for the tax 3 10 year beginning January 1, 2010. 3 11 LSB 1630HH 83 3 12 ak/sc/14