House
File
652
-
Reprinted
HOUSE
FILE
652
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
141)
(As
Amended
and
Passed
by
the
House
April
14,
2011
)
A
BILL
FOR
An
Act
providing
an
exemption
from
the
computation
of
the
1
individual
state
income
tax
of
all
pay
received
for
active
2
duty
military
service
and
service
in
Operation
New
Dawn
3
and
including
effective
date
and
retroactive
applicability
4
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
HF
652
(3)
84
tw/sc/mb
H.F.
652
Section
1.
Section
422.7,
subsection
40,
Code
2011,
is
1
amended
to
read
as
follows:
2
40.
Subtract,
to
the
extent
included,
active
duty
pay
3
received
by
a
person
in
the
national
guard
or
armed
forces
4
military
reserve
for
service
performed
on
or
after
January
5
1,
2003,
pursuant
to
military
orders
related
to
Operation
6
Iraqi
Freedom,
Operation
New
Dawn,
Operation
Noble
Eagle,
and
7
Operation
Enduring
Freedom.
8
Sec.
2.
Section
422.7,
Code
2011,
is
amended
by
adding
the
9
following
new
subsection:
10
NEW
SUBSECTION
.
42A.
Subtract,
to
the
extent
included,
11
all
pay
received
by
the
taxpayer
from
the
federal
government
12
for
military
service
performed
while
on
active
duty
status
in
13
the
armed
forces,
the
armed
forces
military
reserve,
or
the
14
national
guard.
15
Sec.
3.
EFFECTIVE
UPON
ENACTMENT
AND
RETROACTIVE
16
APPLICABILITY.
17
1.
This
Act,
being
deemed
of
immediate
importance,
takes
18
effect
upon
enactment.
19
2.
The
section
of
this
Act
amending
section
422.7,
20
subsection
40,
applies
retroactively
to
January
1,
2010,
for
21
tax
years
beginning
on
or
after
that
date.
22
3.
The
section
of
this
Act
enacting
section
422.7,
23
subsection
42A,
applies
retroactively
to
January
1,
2011,
for
24
tax
years
beginning
on
or
after
that
date.
25
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