Senate File 2364 - Reprinted SENATE FILE 2364 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO SF 2082) (As Amended and Passed by the Senate March 10, 2010 ) A BILL FOR An Act relating to income tax checkoffs for the child abuse 1 prevention program fund, the veterans trust fund, and the 2 volunteer fire fighter preparedness fund and including 3 retroactive applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 SF 2364 (4) 83 tw/sc/jh

S.F. 2364 Section 1. Section 235A.2, subsection 1, Code 2009, is 1 amended to read as follows: 2 1. A child abuse prevention program fund is created in 3 the state treasury under the control of the department of 4 human services. The fund is composed of moneys appropriated 5 or available to and obtained or accepted by the treasurer of 6 state for deposit in the fund. The fund shall include moneys 7 transferred to the fund as provided in section 422.12K 422.12F . 8 All interest earned on moneys in the fund shall be credited to 9 and remain in the fund. Section 8.33 does not apply to moneys 10 in the fund. 11 Sec. 2. NEW SECTION . 422.12F Income tax checkoff for child 12 abuse prevention program fund. 13 1. A person who files an individual or a joint income tax 14 return with the department of revenue under section 422.13 may 15 designate one dollar or more to be paid to the child abuse 16 prevention program fund created in section 235A.2. If the 17 refund due on the return or the payment remitted with the 18 return is insufficient to pay the additional amount designated 19 by the taxpayer to the child abuse prevention program fund, 20 the amount designated shall be reduced to the remaining amount 21 remitted with the return. The designation of a contribution 22 to the child abuse prevention program fund under this section 23 is irrevocable. 24 2. The director of revenue shall draft the income tax form 25 to allow the designation of contributions to the child abuse 26 prevention program fund on the tax return. The department of 27 revenue, on or before January 31, shall transfer the total 28 amount designated on the tax return forms due in the preceding 29 calendar year to the child abuse prevention program fund. 30 However, before a checkoff pursuant to this section shall be 31 permitted, all liabilities on the books of the department of 32 administrative services and accounts identified as owing under 33 section 8A.504 and the political contribution allowed under 34 section 68A.601 shall be satisfied. 35 -1- SF 2364 (4) 83 tw/sc/jh 1/ 3

S.F. 2364 3. The department of human services may authorize payment 1 of moneys from the child abuse prevention program fund, in 2 accordance with section 235A.2. 3 4. The department of revenue shall adopt rules to administer 4 this section. 5 5. This section is subject to repeal under section 422.12E. 6 Sec. 3. NEW SECTION . 422.12G Joint income tax refund 7 checkoff for veterans trust fund and volunteer fire fighter 8 preparedness fund. 9 1. A person who files an individual or a joint income tax 10 return with the department of revenue under section 422.13 may 11 designate one dollar or more to be paid jointly to the veterans 12 trust fund created in section 35A.13 and to the volunteer fire 13 fighter preparedness fund created in section 100B.13. If the 14 refund due on the return or the payment remitted with the 15 return is insufficient to pay the additional amount designated 16 by the taxpayer, the amount designated shall be reduced to the 17 remaining amount of refund or the remaining amount remitted 18 with the return. The designation of a contribution under this 19 section is irrevocable. 20 2. The director of revenue shall draft the income tax form 21 to allow the designation of contributions to the veterans trust 22 fund and to the volunteer fire fighter preparedness fund as 23 one checkoff on the tax return. The department of revenue, 24 on or before January 31, shall transfer one-half of the total 25 amount designated on the tax return forms due in the preceding 26 calendar year to the veterans trust fund and the remaining 27 one-half to the volunteer fire fighter preparedness fund. 28 However, before a checkoff pursuant to this section shall be 29 permitted, all liabilities on the books of the department of 30 administrative services and accounts identified as owing under 31 section 8A.504 and the political contribution allowed under 32 section 68A.601 shall be satisfied. 33 3. The department of revenue shall adopt rules to administer 34 this section. 35 -2- SF 2364 (4) 83 tw/sc/jh 2/ 3

S.F. 2364 4. This section is subject to repeal under section 422.12E. 1 Sec. 4. REPEAL. Section 422.12L, Code 2009, is repealed. 2 Sec. 5. REPEAL. Section 422.12K, Code Supplement 2009, is 3 repealed. 4 Sec. 6. RETROACTIVE APPLICABILITY. This Act applies 5 retroactively to January 1, 2010, for tax years beginning on 6 or after that date. 7 -3- SF 2364 (4) 83 tw/sc/jh 3/ 3