Senate Study Bill 3048 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON BOLKCOM) A BILL FOR An Act relating to an income tax checkoff for the anatomical 1 gift public awareness and transplantation fund, making an 2 appropriation, and including retroactive applicability 3 provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5379XC (4) 84 mm/sc

S.F. _____ Section 1. Section 142C.15, subsection 1, Code 2011, is 1 amended to read as follows: 2 1. An anatomical gift public awareness and transplantation 3 fund is created as a separate fund in the state treasury under 4 the control of the Iowa department of public health. The fund 5 shall consist of moneys remitted by the county treasurer of 6 a county or by the department of transportation which were 7 collected through the payment of a contribution made by an 8 applicant for registration of a motor vehicle pursuant to 9 section 321.44A , moneys transferred to the fund as provided in 10 section 422.12N, and any other contributions to the fund. 11 Sec. 2. NEW SECTION . 422.12N Income tax checkoff for 12 anatomical gift public awareness and transplantation 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 15 may designate one dollar or more to be paid to the anatomical 16 gift public awareness and transplantation fund created in 17 section 142C.15. If the refund due on the return or the 18 payment remitted with the return is insufficient to pay the 19 amount designated by the taxpayer to the anatomical gift public 20 awareness and transplantation fund, the amount designated 21 shall be reduced to the remaining amount of refund or the 22 remaining amount remitted with the return. The designation 23 of a contribution to the anatomical gift public awareness and 24 transplantation fund under this section is irrevocable. 25 2. The director of revenue shall draft the income tax form 26 to allow the designation of contributions to the anatomical 27 gift public awareness and transplantation fund on the tax 28 return. The department of revenue, on or before January 31, 29 shall transfer the total amount designated on the tax return 30 forms due in the preceding calendar year to the anatomical gift 31 public awareness and transplantation fund. However, before 32 a checkoff pursuant to this section shall be permitted, all 33 liabilities on the books of the department of administrative 34 services and accounts identified as owing under section 8A.504 35 -1- LSB 5379XC (4) 84 mm/sc 1/ 3

S.F. _____ and the political contribution allowed under section 68A.601 1 shall be satisfied. 2 3. The department of public health shall authorize payment 3 of moneys from the anatomical gift public awareness and 4 transplantation fund, in accordance with section 142C.15. 5 4. The department of revenue shall adopt rules to administer 6 this section. 7 5. This section is subject to repeal under section 422.12E. 8 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 9 retroactively to January 1, 2012, for tax years beginning on 10 or after that date. 11 EXPLANATION 12 This bill creates an income tax checkoff for the anatomical 13 gift public awareness and transplantation fund. 14 Taxpayers filing individual or joint income tax returns 15 will be allowed to designate $1 or more to be paid to the 16 anatomical gift and public awareness and transplantation fund 17 created in Code section 142C.15. If the refund due on the 18 return or payment remitted with the return is less than the 19 amount designated by the taxpayer, the amount designated shall 20 be reduced to the remaining amount of refund or payment on the 21 return. Designations to the fund are irrevocable. 22 The bill directs the director of revenue to create an 23 appropriate tax return form to allow for the checkoff, and to 24 transfer the total amount designated to the fund by January 25 31 of each year. Under current law and the bill, moneys 26 collected for purposes of the fund and deposited in the fund 27 are appropriated to the Iowa department of public health for 28 purposes specified in statute. 29 The bill directs the department of public health to 30 authorize payments from the fund in accordance with Code 31 section 142C.15. 32 The anatomical gift public awareness and transplantation 33 fund checkoff is subject to the repeal requirements in Code 34 section 422.12E, which limits to four the number of income tax 35 -2- LSB 5379XC (4) 84 mm/sc 2/ 3

S.F. _____ checkoffs that can appear on the income tax return. When the 1 same four income tax return checkoffs have been provided on the 2 income tax return for two consecutive years, the two checkoffs 3 for which the least amount has been contributed through March 4 15 of the second tax year are automatically repealed. 5 The bill applies retroactively to January 1, 2012, for tax 6 years beginning on or after that date. 7 -3- LSB 5379XC (4) 84 mm/sc 3/ 3