House File 2300 - Introduced HOUSE FILE 2300 BY BEARINGER A BILL FOR An Act relating to the care of livestock, by providing training 1 for law enforcement officials and a tax credit to reimburse 2 veterinarians who provide livestock food, and including 3 applicability date provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 5776HH (7) 85 da/rj
H.F. 2300 DIVISION I 1 LAW ENFORCEMENT TRAINING REQUIREMENTS —— LIVESTOCK ENDANGERMENT 2 Section 1. Section 80B.11, subsection 1, paragraph c, Code 3 2014, is amended by adding the following new subparagraph: 4 NEW SUBPARAGRAPH . (4) In-service training under this 5 paragraph “c” shall include a requirement that all sheriffs and 6 deputy sheriffs complete a one-hour course regarding livestock 7 endangerment at least once each year. The course shall provide 8 practical methods to identify differences between an offense 9 committed against livestock or livestock in immediate need of 10 sustenance and a customary animal husbandry practice under 11 chapter 717. The director may consult with the Iowa veterinary 12 medical association, the veterinary college of the Iowa state 13 university of science and technology, and the Iowa board of 14 veterinary medicine in developing and administering the course. 15 DIVISION II 16 TAX CREDIT FOR VETERINARIANS PROVIDING FEED 17 Sec. 2. Section 2.48, subsection 3, paragraph f, Code 2014, 18 is amended to read as follows: 19 f. In 2017 , the : 20 (1) The veterinarian feed expense tax credit under chapter 21 717. 22 (2) The innovation fund investment tax credit available 23 under section 15E.52 . 24 Sec. 3. Section 169.13, subsection 1, Code 2014, is amended 25 by adding the following new paragraph: 26 NEW PARAGRAPH . 0d. Filing a false or fraudulent 27 veterinarian feed expense tax credit as part of a state income 28 tax return made with the intent to evade the state income tax. 29 Sec. 4. NEW SECTION . 422.11K Veterinarian feed expense tax 30 credit. 31 The taxes imposed under this division, less the credits 32 allowed under section 422.12, shall be reduced by a 33 veterinarian feed expense tax credit allowed under section 34 717.11. 35 -1- LSB 5776HH (7) 85 da/rj 1/ 4
H.F. 2300 Sec. 5. Section 422.33, Code 2014, is amended by adding the 1 following new subsection: 2 NEW SUBSECTION . 22. The taxes imposed under this division 3 shall be reduced by a veterinarian feed expense tax credit 4 allowed under section 717.7. 5 Sec. 6. NEW SECTION . 717.11 Veterinarian feed expense tax 6 credit. 7 1. A veterinarian feed expense tax credit is allowed under 8 this section. The tax credit is allowed against the taxes 9 imposed in chapter 422, division II, as provided in section 10 422.11K, and in chapter 422, division III, as provided in 11 section 422.33, to reimburse a taxpayer for providing feed to 12 livestock under this chapter. 13 2. In order to be eligible to claim a veterinarian feed 14 expense tax credit, all of the following must apply: 15 a. The taxpayer is a veterinarian licensed under chapter 16 169. 17 b. The taxpayer provides feed to livestock which is rescued 18 or maintained by a local authority, including under section 19 717.2A or 717.5 or supervised by the department or a qualified 20 person appointed by the department under section 717.3, 717.4, 21 or 717.5. 22 c. The taxpayer provides feed to livestock in the tax year 23 that the taxpayer claims the tax credit. 24 d. The taxpayer complies with rules for claiming the tax 25 credit as adopted by the department of revenue in consultation 26 with the department of agriculture and land stewardship. 27 3. The amount of the tax credit is computed by adding 28 the taxpayer’s actual and necessary expenses incurred by the 29 veterinarian in providing the livestock with feed and then 30 subtracting from that sum any amount that the veterinarian 31 received as reimbursement. However, the amount of the tax 32 credit shall not exceed one thousand dollars in any tax year. 33 4. An individual may claim a tax credit of a partnership, 34 limited liability company, S corporation, estate, or trust 35 -2- LSB 5776HH (7) 85 da/rj 2/ 4
H.F. 2300 electing to have income taxed directly to the individual. The 1 amount claimed by the individual shall be based upon the pro 2 rata share of the individual’s earnings from the partnership, 3 limited liability company, S corporation, estate, or trust. 4 5. A tax credit in excess of the taxpayer’s liability for 5 the tax year may be credited to the tax liability for the 6 following five years or until depleted, whichever is earlier. 7 A tax credit shall not be carried back to a tax year prior to 8 the tax year in which the taxpayer redeems the tax credit. A 9 tax credit shall not be transferable to any other person other 10 than the taxpayer’s estate or trust upon the taxpayer’s death. 11 Sec. 7. APPLICABILITY. This division of this Act is 12 applicable January 1, 2015, for tax years beginning on or after 13 that date. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 GENERAL. This bill provides for the care of livestock 18 by local or state government, including by a local authority 19 (county or city) in order to rescue, maintain, or dispose of 20 the livestock pursuant to a court order (Code section 717.2, 21 717.2A, or 717A.5) or by the department of agriculture and 22 land stewardship (DALS) in supervising livestock that is in 23 immediate need of sustenance (Code section 717.3, 717.4, or 24 717.5) and providing for its sustenance and disposition. 25 BILL’S PROVISIONS —— IN-SERVICE TRAINING BY LAW ENFORCEMENT 26 OFFICIALS. The bill requires additional in-service training 27 for sheriffs and deputy sheriffs by the Iowa law enforcement 28 academy (Code section 80B.11). The bill requires in-service 29 training that provides practical methods to identify 30 differences between endangered livestock and a customary animal 31 husbandry practice. The bill also provides that the program 32 may be developed and administered in consultation with the Iowa 33 veterinary medical association, the veterinary college of the 34 Iowa state university of science and technology, and the Iowa 35 -3- LSB 5776HH (7) 85 da/rj 3/ 4
H.F. 2300 board of veterinary medicine. 1 BILL’S PROVISIONS —— TAX CREDIT TO REIMBURSE VETERINARIANS 2 PROVIDING FEED TO LIVESTOCK. The bill also provides that if a 3 local authority or DALS involves a veterinarian who feeds the 4 livestock, the veterinarian is entitled to claim an annual tax 5 credit for unreimbursed expenses up to $1,000. 6 BACKGROUND. A local authority may be a party to a civil 7 action to maintain or dispose of livestock (cattle, goats, 8 sheep, horses, swine, ostriches, rheas, emus, farm deer 9 (e.g., confined whitetail), or poultry), in cases of livestock 10 neglect involving a responsible person’s failure to provide the 11 livestock with care or who injures or destroy the livestock, 12 including to comply with customary animal practices. A 13 local authority may rescue the livestock and provide for its 14 maintenance, including by contracting with a livestock care 15 provider (Code section 717.2A). DALS may also be a party of 16 a civil action to supervise, or appoint a qualified person to 17 supervise, certain species of livestock (cattle, sheep, swine, 18 or poultry). In both cases, a local authority or DALS must act 19 in accordance with a court order (Code sections 717.3, 717.4, 20 and 717.5) which may provide for the sale of the livestock and 21 the distribution of any proceeds to cover expenses incurred by 22 the local authority or DALS. 23 -4- LSB 5776HH (7) 85 da/rj 4/ 4