Senate
File
2082
-
Introduced
SENATE
FILE
2082
BY
APPEL
A
BILL
FOR
An
Act
relating
to
the
income
tax
checkoff
for
the
child
1
abuse
prevention
program
fund
and
including
retroactive
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5582XS
(7)
83
tw/sc
S.F.
2082
Section
1.
Section
235A.2,
subsection
1,
Code
2009,
is
1
amended
to
read
as
follows:
2
1.
A
child
abuse
prevention
program
fund
is
created
in
3
the
state
treasury
under
the
control
of
the
department
of
4
human
services.
The
fund
is
composed
of
moneys
appropriated
5
or
available
to
and
obtained
or
accepted
by
the
treasurer
of
6
state
for
deposit
in
the
fund.
The
fund
shall
include
moneys
7
transferred
to
the
fund
as
provided
in
section
422.12K
422.12F
.
8
All
interest
earned
on
moneys
in
the
fund
shall
be
credited
to
9
and
remain
in
the
fund.
Section
8.33
does
not
apply
to
moneys
10
in
the
fund.
11
Sec.
2.
NEW
SECTION
.
422.12F
Income
tax
checkoff
for
child
12
abuse
prevention
program
fund.
13
1.
A
person
who
files
an
individual
or
a
joint
income
tax
14
return
with
the
department
of
revenue
under
section
422.13
may
15
designate
one
dollar
or
more
to
be
paid
to
the
child
abuse
16
prevention
program
fund
created
in
section
235A.2.
If
the
17
refund
due
on
the
return
or
the
payment
remitted
with
the
18
return
is
insufficient
to
pay
the
additional
amount
designated
19
by
the
taxpayer
to
the
child
abuse
prevention
program
fund,
20
the
amount
designated
shall
be
reduced
to
the
remaining
amount
21
remitted
with
the
return.
The
designation
of
a
contribution
22
to
the
child
abuse
prevention
program
fund
under
this
section
23
is
irrevocable.
24
2.
The
director
of
revenue
shall
draft
the
income
tax
form
25
to
allow
the
designation
of
contributions
to
the
child
abuse
26
prevention
program
fund
on
the
tax
return.
The
department
of
27
revenue,
on
or
before
January
31,
shall
transfer
the
total
28
amount
designated
on
the
tax
return
forms
due
in
the
preceding
29
calendar
year
to
the
child
abuse
prevention
program
fund.
30
However,
before
a
checkoff
pursuant
to
this
section
shall
be
31
permitted,
all
liabilities
on
the
books
of
the
department
of
32
administrative
services
and
accounts
identified
as
owing
under
33
section
8A.504
and
the
political
contribution
allowed
under
34
section
68A.601
shall
be
satisfied.
35
-1-
LSB
5582XS
(7)
83
tw/sc
1/
2
S.F.
2082
3.
The
department
of
human
services
may
authorize
payment
1
of
moneys
from
the
child
abuse
prevention
program
fund,
in
2
accordance
with
section
235A.2.
3
4.
The
department
of
revenue
shall
adopt
rules
to
administer
4
this
section.
5
5.
This
section
is
subject
to
repeal
under
section
422.12E.
6
Sec.
3.
REPEAL.
Section
422.12K,
Code
Supplement
2009,
is
7
repealed.
8
Sec.
4.
RETROACTIVE
APPLICABILITY.
This
Act
applies
9
retroactively
to
January
1,
2010,
for
tax
years
beginning
on
10
or
after
that
date.
11
EXPLANATION
12
This
bill
relates
to
the
income
tax
checkoff
for
the
child
13
abuse
prevention
program
fund.
14
Code
section
422.12E
limits
to
four
the
number
of
income
tax
15
checkoffs
that
can
appear
on
the
income
tax
return.
When
the
16
same
four
income
tax
return
checkoffs
have
been
provided
on
the
17
income
tax
return
for
two
consecutive
years,
the
two
checkoffs
18
for
which
the
least
amount
has
been
contributed
through
March
19
15
of
the
second
tax
year
are
automatically
repealed.
20
The
bill
repeals
the
existing
checkoff
for
the
child
abuse
21
prevention
program
fund
and
reenacts
it
as
a
new
checkoff.
22
The
bill
applies
retroactively
to
January
1,
2010,
for
tax
23
years
beginning
on
or
after
that
date.
24
-2-
LSB
5582XS
(7)
83
tw/sc
2/
2