HF 47 (LSB 1238YH (1) 85)

HOUSE FILE 47

BY  HUNTER

A BILL FOR

An Act providing for an Iowa individual income tax checkoff for qualified Iowa zoos, making an appropriation, and providing for the Act’s implementation.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  NEW SECTION.  303.91  Iowa zoo fund.
   1.  An Iowa zoo fund is created in the state treasury under the control of the department of cultural affairs. The fund is composed of moneys appropriated or available to and obtained or accepted by the treasurer of state for deposit in the fund. The fund shall include moneys transferred to the fund as provided in section 422.12I. All interest earned on moneys in the fund shall be credited to and remain in the fund. Section 8.33 does not apply to moneys in the fund.
   2.  Moneys in the fund that are authorized by the department of cultural affairs for expenditure are appropriated, and shall be used, to provide grants to qualified zoos located in the state. To be qualified to receive a grant from the Iowa zoo fund, a zoo must not be used primarily as a research institution and must be accredited by the American zoo and aquarium association.
   3.  The department may authorize payment of moneys from the fund upon approval of an application from a private or public organization that maintains and operates a zoo in the state. The applicant shall show proof of accreditation by the American zoo and aquarium association. The applicant shall also indicate the annual attendance at the zoo in the calendar year preceding the calendar year in which the application is filed with the department.
   4.   Moneys distributed from the fund to qualified applicants shall be prorated among the qualified applicants in the proportion that annual attendance at each zoo that is the subject of an application bears to the total annual attendance at all zoos for which an application was received and approved for funding.
   5.  The department shall establish rules relating to the application process.
    Sec. 2.  NEW SECTION.  422.12I  Income tax checkoff for Iowa zoo fund.
   1.  A person who files an individual or a joint income tax return with the department of revenue under section 422.13 may designate one dollar or more to be paid to the Iowa zoo fund created in section 303.91. If the refund due on the return or the payment remitted with the return is insufficient to pay the additional amount designated by the taxpayer to the Iowa zoo fund, the amount designated shall be reduced to the remaining amount of refund or the remaining amount remitted with the return. The designation of a contribution to the Iowa zoo fund under this section is irrevocable.
   2.  The director of revenue shall draft the income tax form to allow the designation of contributions to the Iowa zoo fund on the tax return. The department of revenue, on or before January 31, shall transfer the total amount designated on the tax return forms due in the preceding calendar year to the Iowa zoo fund. However, before a checkoff pursuant to this section shall be permitted, all liabilities on the books of the department of administrative services and accounts identified as owing under section 8A.504 and the political contribution allowed under section 68A.601 shall be satisfied.
   3.  The department of cultural affairs may authorize payment of moneys from the Iowa zoo fund, in accordance with section 303.91.
   4.  The department of revenue shall adopt rules to administer this section.
   5.  This section is subject to repeal under section 422.12E.
    Sec. 3.  IMPLEMENTATION.  The checkoff created in this Act shall be eligible for placement on the individual income tax return form pursuant to the provisions of section 422.12E.
EXPLANATION
   This bill provides that taxpayers filing individual income tax returns will be allowed to designate $1 or more on the return to be paid to the Iowa zoo fund. The bill creates the Iowa zoo fund in the state treasury under the control of the department of cultural affairs. The bill requires the department of revenue to annually remit moneys collected from the checkoff to the fund. Moneys in the fund shall be used to provide grants to qualified zoos that submit an application for funding. To be qualified, a zoo must be located in the state, not used primarily for research activities, and accredited by the American zoo and aquarium association.
   The bill provides for the implementation of the checkoff according to Code section 422.12E, which allows no more than four checkoffs on the individual tax return form and provides for the automatic repeal of the two checkoffs receiving the least in contributions over a two-year period.