House
Study
Bill
232
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
SANDS)
A
BILL
FOR
An
Act
relating
to
disaster
relief
by
creating
an
Iowa
1
disaster
relief
fund
and
income
tax
checkoff,
providing
2
an
appropriation,
and
including
retroactive
applicability
3
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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2040YC
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H.F.
_____
Section
1.
NEW
SECTION
.
217.41A
Iowa
disaster
relief
fund.
1
1.
An
Iowa
disaster
relief
fund
is
created
in
the
state
2
treasury
under
the
control
of
the
department
of
human
services.
3
The
fund
shall
consist
of
moneys
appropriated
or
available
to
4
and
obtained
or
accepted
by
the
treasurer
of
state
for
deposit
5
in
the
fund
including
the
moneys
to
be
credited
to
the
fund
6
pursuant
to
section
422.12I
or
moneys
in
the
form
of
a
devise,
7
gift,
bequest,
donation,
or
grant
intended
to
be
used
for
the
8
purposes
of
the
fund.
9
2.
Notwithstanding
section
12C.7,
interest
or
earnings
on
10
moneys
in
the
fund
shall
be
credited
to
the
fund.
Section
8.33
11
does
not
apply
to
moneys
in
the
fund.
12
3.
Moneys
in
the
fund
are
appropriated
to
the
department
13
of
human
services
for
distribution
to
nonprofit
organizations
14
that
provide
statewide
or
regional
disaster
relief
services
15
within
the
state,
including
but
not
limited
to
the
provision
16
of
food,
shelter,
and
clothing
to
persons
adversely
affected
17
by
a
disaster.
18
Sec.
2.
NEW
SECTION
.
422.12I
Income
tax
checkoff
for
Iowa
19
disaster
relief
fund.
20
1.
A
person
who
files
an
individual
or
a
joint
income
tax
21
return
with
the
department
of
revenue
under
section
422.13
may
22
designate
one
dollar
or
more
to
be
paid
jointly
to
the
Iowa
23
disaster
relief
fund
created
in
section
217.41A.
If
the
refund
24
due
on
the
return
or
the
payment
remitted
with
the
return
25
is
insufficient
to
pay
the
additional
amount
designated
by
26
the
taxpayer,
the
amount
designated
shall
be
reduced
to
the
27
remaining
amount
of
refund
or
the
remaining
amount
remitted
28
with
the
return.
The
designation
of
a
contribution
under
this
29
section
is
irrevocable.
30
2.
The
director
of
revenue
shall
draft
the
income
tax
form
31
to
allow
the
designation
of
contributions
to
the
fund.
The
32
department
of
revenue,
on
or
before
January
31,
shall
transfer
33
the
total
amount
designated
on
the
tax
return
forms
due
in
34
the
preceding
calendar
year
to
the
fund.
However,
before
a
35
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2040YC
(4)
84
tw/sc
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2
H.F.
_____
checkoff
pursuant
to
this
section
shall
be
permitted,
all
1
liabilities
on
the
books
of
the
department
of
administrative
2
services
and
accounts
identified
as
owing
under
section
8A.504
3
and
the
political
contribution
allowed
under
section
68A.601
4
shall
be
satisfied.
5
3.
The
department
of
revenue
shall
adopt
rules
to
administer
6
this
section.
7
4.
This
section
is
subject
to
repeal
under
section
422.12E.
8
Sec.
3.
APPLICABILITY.
This
Act
applies
to
tax
years
9
beginning
on
or
after
January
1,
2012.
10
EXPLANATION
11
This
bill
relates
to
an
income
tax
checkoff
for
disaster
12
relief.
13
The
bill
creates
an
Iowa
disaster
relief
fund
in
the
state
14
treasury
under
the
control
of
the
department
of
human
services.
15
The
moneys
in
the
fund
are
appropriated
to
the
department
of
16
human
services
for
distribution
to
nonprofit
organizations
that
17
provide
disaster
relief
services.
Moneys
in
the
fund
consist
18
primarily
of
funds
directed
by
taxpayers
through
an
income
tax
19
checkoff.
20
The
bill
creates
an
income
tax
checkoff
for
purposes
of
21
allowing
taxpayers
to
designate
that
one
or
more
dollars
be
22
paid
into
the
disaster
relief
fund.
The
director
of
revenue
23
is
directed
to
draft
the
income
tax
forms
to
allow
for
such
24
designations.
25
The
bill
applies
to
tax
years
beginning
on
or
after
January
26
1,
2012.
27
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2040YC
(4)
84
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