Senate
File
221
-
Introduced
SENATE
FILE
221
BY
McKINLEY
A
BILL
FOR
An
Act
repealing
a
requirement
that
taxpayers
indicate
on
their
1
tax
returns
the
presence
or
absence
of
health
care
coverage
2
for
their
dependent
children
and
apply
for
certain
public
3
health
care
coverage,
and
including
effective
date
and
4
retroactive
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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221
Section
1.
REPEAL.
Section
422.12M,
Code
2011,
is
repealed.
1
Sec.
2.
EFFECTIVE
UPON
ENACTMENT
AND
APPLICABILITY.
This
2
Act,
being
deemed
of
immediate
importance,
takes
effect
upon
3
enactment
and
applies
retroactively
to
January
1,
2011,
for
tax
4
years
beginning
on
or
after
that
date.
5
EXPLANATION
6
This
bill
repeals
Code
section
422.12M,
which
requires
7
taxpayers
to
indicate
on
their
tax
returns
the
presence
or
8
absence
of
health
care
coverage
for
their
dependent
children
9
and
to
apply
for
Medicaid
or
the
hawk-i
program
if
they
meet
10
certain
income
eligibility
standards.
The
bill
is
effective
11
upon
enactment
and
applies
retroactively
to
January
1,
2011,
12
for
tax
years
beginning
on
or
after
that
date.
13
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