Senate Study Bill 1006 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED GOVERNOR’S OFFICE OF DRUG CONTROL POLICY BILL) A BILL FOR An Act providing an individual income tax credit for certain 1 certified substance abuse prevention specialists and 2 including retroactive applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1217DP (2) 84 jr/sc

S.F. _____ H.F. _____ Section 1. NEW SECTION . 422.11Y Substance abuse prevention 1 specialist tax credit. 2 The taxes imposed under this division, less the credits 3 allowed under section 422.12, shall be reduced by a substance 4 abuse prevention specialist tax credit. An individual who is 5 certified as a substance abuse prevention specialist by the 6 nongovernmental Iowa board of certification is eligible to 7 receive a tax credit equal to five hundred dollars for each tax 8 year that the individual maintains such certification. Any 9 credit in excess of the tax liability is refundable. 10 Sec. 2. RETROACTIVE APPLICABILITY. This Act applies 11 retroactively to January 1, 2011, for tax years beginning on 12 or after that date. 13 EXPLANATION 14 This bill provides a $500 tax credit for an individual who 15 is certified as a substance abuse prevention specialist by the 16 Iowa board of certification. The Iowa board of certification 17 is a private organization that offers a voluntary certification 18 process for persons in the substance abuse field. The tax 19 credit is refundable. 20 The bill applies retroactively to January 1, 2011, for tax 21 years beginning on or after that date. 22 -1- LSB 1217DP (2) 84 jr/sc 1/ 1