House File 107 - Introduced HOUSE FILE 107 BY HUNTER A BILL FOR An Act providing for an Iowa individual income tax checkoff for 1 qualified Iowa zoos, making an appropriation, and providing 2 for the Act’s implementation. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1807YH (1) 87 mm/sc

H.F. 107 Section 1. NEW SECTION . 303.91 Iowa zoo fund. 1 1. An Iowa zoo fund is created in the state treasury under 2 the control of the department of cultural affairs. The fund is 3 composed of moneys appropriated or available to and obtained 4 or accepted by the treasurer of state for deposit in the fund. 5 The fund shall include moneys transferred to the fund as 6 provided in section 422.12I. All interest earned on moneys in 7 the fund shall be credited to and remain in the fund. Section 8 8.33 does not apply to moneys in the fund. 9 2. Moneys in the fund that are authorized by the department 10 of cultural affairs for expenditure are appropriated, and 11 shall be used, to provide grants to qualified zoos located 12 in the state. To be qualified to receive a grant from the 13 Iowa zoo fund, a zoo must not be used primarily as a research 14 institution and must be accredited by the American zoo and 15 aquarium association. 16 3. The department may authorize payment of moneys from 17 the fund upon approval of an application from a private or 18 public organization that maintains and operates a zoo in the 19 state. The applicant shall show proof of accreditation by the 20 American zoo and aquarium association. The applicant shall 21 also indicate the annual attendance at the zoo in the calendar 22 year preceding the calendar year in which the application is 23 filed with the department. 24 4. Moneys distributed from the fund to qualified applicants 25 shall be prorated among the qualified applicants in the 26 proportion that annual attendance at each zoo that is the 27 subject of an application bears to the total annual attendance 28 at all zoos for which an application was received and approved 29 for funding. 30 5. The department shall establish rules relating to the 31 application process. 32 Sec. 2. NEW SECTION . 422.12I Income tax checkoff for Iowa 33 zoo fund. 34 1. A person who files an individual or a joint income tax 35 -1- LSB 1807YH (1) 87 mm/sc 1/ 3

H.F. 107 return with the department of revenue under section 422.13 may 1 designate one dollar or more to be paid to the Iowa zoo fund 2 created in section 303.91. If the refund due on the return or 3 the payment remitted with the return is insufficient to pay the 4 additional amount designated by the taxpayer to the Iowa zoo 5 fund, the amount designated shall be reduced to the remaining 6 amount of refund or the remaining amount remitted with the 7 return. The designation of a contribution to the Iowa zoo fund 8 under this section is irrevocable. 9 2. The director of revenue shall draft the income tax form 10 to allow the designation of contributions to the Iowa zoo fund 11 on the tax return. The department of revenue, on or before 12 January 31, shall transfer the total amount designated on the 13 tax return forms due in the preceding calendar year to the 14 Iowa zoo fund. However, before a checkoff pursuant to this 15 section shall be permitted, all liabilities on the books of the 16 department of administrative services and accounts identified 17 as owing under section 8A.504 and the political contribution 18 allowed under section 68A.601 shall be satisfied. 19 3. The department of cultural affairs may authorize payment 20 of moneys from the Iowa zoo fund in accordance with section 21 303.91. 22 4. The department of revenue shall adopt rules to administer 23 this section. 24 5. This section is subject to repeal under section 422.12E. 25 Sec. 3. IMPLEMENTATION. The checkoff created in this Act 26 shall be eligible for placement on the individual income tax 27 return form for the tax year beginning January 1, 2018. 28 EXPLANATION 29 The inclusion of this explanation does not constitute agreement with 30 the explanation’s substance by the members of the general assembly. 31 This bill provides that taxpayers filing individual income 32 tax returns will be allowed to designate $1 or more on the 33 return to be paid to the Iowa zoo fund. The bill creates 34 the Iowa zoo fund in the state treasury under the control of 35 -2- LSB 1807YH (1) 87 mm/sc 2/ 3

H.F. 107 the department of cultural affairs. The bill requires the 1 department of revenue to annually remit moneys collected from 2 the checkoff to the fund. Moneys in the fund shall be used to 3 provide grants to qualified zoos that submit an application for 4 funding. To be qualified, a zoo must be located in the state, 5 not used primarily for research activities, and accredited by 6 the American zoo and aquarium association. 7 The bill provides that the checkoff is eligible for 8 placement on the individual tax return form for the tax year 9 beginning January 1, 2018, and that it is subject to repeal 10 under Code section 422.12E, which allows no more than four 11 checkoffs on the individual tax return form and provides for 12 the automatic repeal of the two checkoffs receiving the least 13 in contributions over a two-year period. 14 -3- LSB 1807YH (1) 87 mm/sc 3/ 3