HSB 722 (LSB 6223HC (13) 83)

HOUSE FILE _____

BY  (PROPOSED COMMITTEE ON VETERANS AFFAIRS BILL BY CHAIRPERSON ZIRKELBACH)

A BILL FOR

An Act requiring the designation of a county veterans outreach coordinator, establishing a veterans outreach fund, and creating a veterans outreach fund income tax checkoff and including effective date and retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 35A.5, subsection 14, paragraph f, Code Supplement 2009, is amended by striking the paragraph and inserting in lieu thereof the following:
   f.  Information related to compliance with the outreach requirements under section 35B.6A during the previous calendar year.
    Sec. 2.  Section 35A.5, subsection 14, Code Supplement 2009, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  g.  An analysis of the information contained in paragraphs “a” through “f”, including an analysis of such information for previous years.
    Sec. 3.  NEW SECTION.  35A.15  Veterans outreach fund.
   1.  A veterans outreach fund is created within the state treasury under the control of the department. The fund shall consist of moneys transferred to the fund under section 422.12F, appropriations made to the fund, reimbursements under section 35B.6A, subsection 4, and any other moneys available to and obtained or accepted by the department from the federal government or private sources for deposit in the fund.
   2.  Notwithstanding section 12C.7, interest or earnings on moneys in the veterans outreach fund shall be credited to the veterans outreach fund. Notwithstanding section 8.33, moneys remaining in the veterans outreach fund at the end of a fiscal year shall not revert to the general fund of the state.
   3.  Moneys credited to the veterans outreach fund shall not be transferred, used, obligated, appropriated, or otherwise encumbered, except as provided in this section.
   4.  a.  Except as provided in paragraph “b”, the minimum balance of the veterans outreach fund required prior to expenditure of moneys from the fund is two hundred fifty thousand dollars.
   b.  If the balance of the veterans outreach fund exceeds one hundred thousand dollars, the department may approve expenditures from the fund for the purpose of receiving federal matching funds to provide veterans outreach as defined in section 35B.6A.
   5.  a.  In addition to the purpose designated in subsection 4, paragraph “b”, if the veterans outreach fund balance meets the requirement under subsection 4, paragraph “a”, the department may approve expenditures from the fund for allocations to each county commission of veteran affairs to provide veterans outreach under section 35B.6A. 
   b.  The total amount of allocations to all counties under paragraph “a” in any one year shall not exceed an amount equal to the balance of the veterans outreach fund minus two hundred fifty thousand dollars.
   c.  Each county’s allocation under paragraph “a” in any year shall be an amount equal to the total amount of allocations determined under paragraph “b” for that year multiplied by the quotient of the total number of veterans residing in that county divided by the total number of veterans residing in the state.
   6.  If the department identifies other purposes for which the moneys in the veterans outreach fund may be used for the benefit of veterans and veterans’ families, the department shall submit recommendations for the addition of such purposes to the general assembly for review.
   7.  The department shall submit an annual report to the general assembly by January 15 of each year concerning the veterans outreach fund created by this section. The annual report shall include financial information concerning moneys in the fund and shall also include information on the number, amount, and type of expenditures, if any, from the fund during the prior calendar year.
   8.  The department shall adopt rules, pursuant to chapter 17A, deemed necessary for the implementation of this section.
    Sec. 4.  NEW SECTION.  35B.6A  Veterans outreach coordinator

—— designation —— duties.
   1.  Each county commission of veteran affairs shall designate one of the following individuals as the county veterans outreach coordinator:
   a.  The executive director or administrator, as applicable, employed by the commission under section 35B.6, subsection 1.
   b.  An executive director or administrator, as applicable, whose services are shared by the county pursuant to an agreement under section 35B.6, subsection 2.
   c.  An individual hired by the commission specifically to provide veterans outreach. An individual under this paragraph may be an individual whose veterans outreach services are shared between the county and one or more other counties pursuant to an agreement under chapter 28E.
   d.  A current commissioner on the county commission of veteran affairs.
   2.  The designation of a county veterans outreach coordinator shall not relieve the county, the county commission of veteran affairs, or the individual designated of any other duty required by law, including but not limited to the requirements of section 35B.6.
   3.  All moneys allocated to the commission under section 35A.15 shall be used exclusively for veterans outreach as defined in this section. Priority shall be given to veterans outreach that is directed toward veterans who have recently returned from a combat zone and the families of such veterans.
   4.  If a county fails to be in compliance with the requirements of this section on June 30 of each fiscal year, all moneys received by the county from the veterans outreach fund during that fiscal year shall be reimbursed to the veterans outreach fund.
   5.  Moneys allocated to a county from the veterans outreach fund shall be used to supplement and not supplant any existing funding provided by the county or received by the county from any other source. The department shall adopt a maintenance of effort requirement for moneys distributed to counties from the veterans outreach fund.
   6.  For purposes of this section “veterans outreach” means activities and programs, including personnel expenses related to such activities and programs, that provide direct communication between a veterans outreach coordinator and a veteran or a veteran’s family to provide information on veterans services and programs available through governmental entities, nonprofit organizations, or other private sources. “Veterans outreach” also means training and educational programs for other government employees on topics related to issues affecting veterans. Direct communication between a veterans outreach coordinator and a veteran or a veteran’s family may include electronic communication. 
    Sec. 5.  NEW SECTION.  422.12F  Income tax checkoff for the veterans outreach fund.
   1.  A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate five dollars or more to be paid to the veterans outreach fund created in section 35A.15. If the refund due on the return or the payment remitted with the return is insufficient to pay the amount designated by the taxpayer to the veterans outreach fund, the amount designated shall be reduced to the remaining amount of the refund or the remaining amount remitted with the return. The designation of a contribution to the veterans outreach fund under this section is irrevocable.
   2.  The director of revenue shall draft the income tax form to allow the designation of contributions to the veterans outreach fund on the tax return. The department of revenue, on or before January 31, shall transfer the total amount designated on the tax return forms due in the preceding calendar year to the veterans outreach fund. However, before a checkoff pursuant to this section shall be permitted, all liabilities on the books of the department of administrative services and accounts identified as owing under section 8A.504 and the political contribution allowed under section 68A.601 shall be satisfied.
   3.  The department of veterans affairs may authorize payment of moneys from the veterans outreach fund, in accordance with section 35A.15.
   4.  The department of revenue shall adopt rules to administer this section.
   5.  This section is subject to repeal under section 422.12E.
    Sec. 6.  IMPLEMENTATION.  The income tax checkoff created in this Act shall be eligible for placement on the individual income tax return form beginning for the tax year commencing January 1, 2010, provided the conditions for placement on the return form set out in section 422.12E are met.
    Sec. 7.  RETROACTIVE APPLICABILITY.  The section of this Act enacting section 422.12F, applies retroactively to January 1, 2010, for tax years beginning on or after that date.
    Sec. 8.  EFFECTIVE UPON ENACTMENT.  This Act, being deemed of immediate importance, takes effect upon enactment.
EXPLANATION
   This bill creates new Code section 35A.15, which establishes a veterans outreach fund within the state treasury under the control of the department of veterans affairs. The bill provides that the fund consists of moneys transferred to the fund under section new Code section 422.12F (veterans outreach fund checkoff), appropriations made to the fund, required reimbursements from counties under new Code section 35B.6A, and any other moneys available to and obtained or accepted by the department of veterans affairs from the federal government or private sources for deposit in the fund. Interest or earnings on moneys in the veterans outreach fund are credited to the fund and moneys remaining in the fund at the end of a fiscal year do not revert to the general fund of the state.
   The moneys in the veterans outreach fund are to be used for veterans outreach, as defined in the bill, conducted through the county commissions of veteran affairs by designated county veterans outreach coordinators. Under new Code section 35B.6A, each county commission of veteran affairs is required to designate a county veterans outreach coordinator from a list of specified individuals. Allocations from the veterans outreach fund to each county are made based on the number of veterans residing in each county. 
   Before the expenditure of moneys can be approved by the department of veterans affairs, the veterans outreach fund must have a balance of $250,000. However, the department of veterans affairs may approve expenditures from the fund for the purpose of securing certain federal matching funds if the veterans outreach fund balance exceeds $100,000. 
   The bill specifies that veterans outreach directed toward veterans who have recently returned from a combat zone shall be given priority. The bill imposes reimbursement requirements on counties who receive moneys from the veterans outreach fund, but which fail to comply with the requirements of new Code section 35B.6A. The bill requires that moneys from the veterans outreach fund must be used to supplement and not supplant any existing funding provided by the county.
   This bill establishes an income tax checkoff for the veterans outreach fund. The bill provides that a person who files an individual or a joint income tax return may designate five dollars or more to be paid to the veterans outreach fund. The department of revenue, on or before January 31 of each year, is required to transfer the total amount designated on the tax return forms due in the preceding calendar year to the veterans outreach fund. 
   The income tax checkoff created in the bill is eligible for placement on the individual income tax return form beginning for the tax year commencing January 1, 2010, and is subject to repeal under Code section 422.12E.
   The bill also establishes certain reporting requirements for the department of veterans affairs relating to the veterans outreach fund and compliance with the outreach requirements of new Code section 35B.6A.
   The bill takes effect upon enactment. The section of the bill enacting the income tax checkoff applies retroactively to January 1, 2010, for tax years beginning on or after that date.