S.F. 330 Section 1. 2015 Iowa Acts, House File 166, if enacted, is 1 amended by adding the following new section: 2 NEW SECTION . SEC. 6. EXCEPTION TO APPLICATION FILING 3 DEADLINE. Notwithstanding the filing deadline under section 4 425.2, claims for the homestead credit authorized under section 5 425.15, as amended in this Act, filed after July 1, 2014, but 6 before January 1, 2015, shall be considered to be a claim 7 properly filed for taxes due and payable in the fiscal year 8 beginning July 1, 2015. 9 Sec. 2. EFFECTIVE UPON ENACTMENT. This Act, being deemed of 10 immediate importance, takes effect upon enactment. 11 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies 12 retroactively to the effective date of 2015 Iowa Acts, House 13 File 166, if enacted. 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 2015 Iowa Acts, House File 166, amends the eligibility 18 criteria for the homestead credit provided under Code section 19 425.15 to certain disabled veterans, disabled members of the 20 national guard, and surviving family members. House File 166 21 takes effect upon enactment and applies retroactively to May 22 26, 2014, for applications for the homestead credit filed on 23 or after that date. 24 This bill amends House File 166, if enacted, to specify that, 25 notwithstanding the July 1 filing deadline under Code section 26 425.2, a claim for the homestead credit authorized under Code 27 section 425.15 filed after July 1, 2014, but before January 28 1, 2015, shall be considered to be a claim properly filed for 29 taxes due and payable in the fiscal year beginning July 1, 30 2015. 31 The bill takes effect upon enactment and applies 32 retroactively to the effective date of House File 166, if 33 enacted. 34 -1- LSB 1620XS (3) 86 md/sc 1/ 1