HF 2657 (LSB 5609HV (1) 91)

HOUSE FILE 2657

BY  COMMITTEE ON STATE GOVERNMENT

(SUCCESSOR TO HSB 673)

A BILL FOR

An Act relating to residency requirements for fishing and hunting licenses.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 422.20, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  Unless otherwise expressly permitted by section 8G.4, section 11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17, subsection 27, paragraph “k”, section 421.17, subsection 31, section 252B.9, section 321.40, subsection 6, sections 321.120, 421.19, 421.28, 421.59, 421.65, 422.72, 452A.63, section 483A.1A, subsection 10, paragraph “g”, and section 556.19, subsection 2, this section, or another provision of law, a tax return, return information, or investigative or audit information shall not be divulged to any person or entity, other than the taxpayer, the department, or internal revenue service for use in a matter unrelated to tax administration.
    Sec. 2.  Section 422.72, subsection 3, paragraph a, Code 2026, is amended to read as follows:
   a.  Unless otherwise expressly permitted by section 8G.4, section 11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17, subsection 27, paragraph “k”, section 421.17, subsection 31, section 252B.9, section 321.40, subsection 6, sections 321.120, 421.19, 421.28, 421.65, 422.20, 452A.63, section 483A.1A, subsection 10, paragraph “g”, and section 556.19, subsection 2, this section, or another provision of law, a tax return, return information, or investigative or audit information shall not be divulged to any person or entity, other than the taxpayer, the department, or internal revenue service for use in a matter unrelated to tax administration.
    Sec. 3.  Section 483A.1A, subsection 10, Code 2026, is amended by adding the following new paragraph:
   NEW PARAGRAPH.  g.  Is or was required to file a tax return in the state of Iowa for the previous tax year. The department of revenue shall assist the department in verifying this information. The department of revenue shall provide no additional information other than the information necessary to confirm the tax status required under this paragraph.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill relates to residency requirements for fishing and hunting licenses.
   Under current law, for the purposes of obtaining a license as described in Code section 483A.1, a natural person can claim resident status if the person can meet any one of certain criteria. The bill adds to the list of criteria any person who is or was required to file a tax return in Iowa for the previous tax year. The bill directs the department of natural resources (DNR) to coordinate with the department of revenue to verify the person’s information. The bill explains that the department of revenue will not provide any more information to DNR than what is necessary to confirm the required tax status.
   The bill makes conforming changes in chapters governing the department of revenue to allow the necessary information disclosure.