SF 2364 (LSB 5582SV (1) 83)

SENATE FILE 2364

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO SF 2082)

A BILL FOR

An Act relating to the income tax checkoff for the child abuse prevention program fund and including retroactive applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 235A.2, subsection 1, Code 2009, is amended to read as follows:
   1.  A child abuse prevention program fund is created in the state treasury under the control of the department of human services. The fund is composed of moneys appropriated or available to and obtained or accepted by the treasurer of state for deposit in the fund. The fund shall include moneys transferred to the fund as provided in section 422.12K 422.12F. All interest earned on moneys in the fund shall be credited to and remain in the fund. Section 8.33 does not apply to moneys in the fund.
    Sec. 2.  NEW SECTION.  422.12F  Income tax checkoff for child abuse prevention program 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 one dollar or more to be paid to the child abuse prevention program fund created in section 235A.2. If the refund due on the return or the payment remitted with the return is insufficient to pay the additional amount designated by the taxpayer to the child abuse prevention program fund, the amount designated shall be reduced to the remaining amount remitted with the return. The designation of a contribution to the child abuse prevention program 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 child abuse prevention program 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 child abuse prevention program 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 human services may authorize payment of moneys from the child abuse prevention program fund, in accordance with section 235A.2.
   4.  The department of revenue shall adopt rules to administer this section.
   5.  This section is subject to repeal under section 422.12E.
    Sec. 3.  REPEAL.  Section 422.12K, Code Supplement 2009, is repealed.
    Sec. 4.  RETROACTIVE APPLICABILITY.  This Act applies retroactively to January 1, 2010, for tax years beginning on or after that date.
EXPLANATION
   This bill relates to the income tax checkoff for the child abuse prevention program fund.
   Code section 422.12E limits to four the number of income tax checkoffs that can appear on the income tax return. When the same four income tax return checkoffs have been provided on the income tax return for two consecutive years, the two checkoffs for which the least amount has been contributed through March 15 of the second tax year are automatically repealed.
   The bill repeals the existing checkoff for the child abuse prevention program fund and reenacts it as a new checkoff.
   The bill applies retroactively to January 1, 2010, for tax years beginning on or after that date.