House File 35 - IntroducedA Bill ForAn Act 1providing for an Iowa individual income tax checkoff for
2qualified Iowa zoos, making an appropriation, and providing
3for the Act’s implementation.
1   Section 1.  NEW SECTION.  303.91  Iowa zoo fund.
   21.  An Iowa zoo fund is created in the state treasury under
3the control of the department of cultural affairs. The fund is
4composed of moneys appropriated or available to and obtained
5or accepted by the treasurer of state for deposit in the fund.
6The fund shall include moneys transferred to the fund as
7provided in section 422.12M. All interest earned on moneys in
8the fund shall be credited to and remain in the fund. Section
98.33 does not apply to moneys in the fund.
   102.  Moneys in the fund that are authorized by the department
11of cultural affairs for expenditure are appropriated, and
12shall be used, to provide grants to qualified zoos located
13in the state. To be qualified to receive a grant from the
14Iowa zoo fund, a zoo must not be used primarily as a research
15institution and must be accredited by the association of zoos
16and aquariums.
   173.  The department may authorize payment of moneys from
18the fund upon approval of an application from a private or
19public organization that maintains and operates a zoo in the
20state. The applicant shall show proof of accreditation by the
21association of zoos and aquariums. The applicant shall also
22indicate the annual attendance at the zoo in the calendar year
23preceding the calendar year in which the application is filed
24with the department.
   254.   Moneys distributed from the fund to qualified applicants
26shall be prorated among the qualified applicants in the
27proportion that annual attendance at each zoo that is the
28subject of an application bears to the total annual attendance
29at all zoos for which an application was received and approved
30for funding.
   315.  The department shall establish rules relating to the
32application process.
33   Sec. 2.  NEW SECTION.  422.12M  Income tax checkoff for Iowa
34zoo fund.
   351.  A person who files an individual or a joint income tax
-1-1return with the department of revenue under section 422.13 may
2designate one dollar or more to be paid to the Iowa zoo fund
3created in section 303.91. If the refund due on the return or
4the payment remitted with the return is insufficient to pay the
5additional amount designated by the taxpayer to the Iowa zoo
6fund, the amount designated shall be reduced to the remaining
7amount of refund or the remaining amount remitted with the
8return. The designation of a contribution to the Iowa zoo fund
9under this section is irrevocable.
   102.  The director of revenue shall draft the income tax form
11to allow the designation of contributions to the Iowa zoo fund
12on the tax return. The department of revenue, on or before
13January 31, shall transfer the total amount designated on the
14tax return forms due in the preceding calendar year to the
15Iowa zoo fund. However, before a checkoff pursuant to this
16section shall be permitted, all liabilities on the books of the
17department of administrative services and accounts identified
18as owing under section 8A.504 shall be satisfied.
   193.  The department of cultural affairs may authorize payment
20of moneys from the Iowa zoo fund in accordance with section
   224.  The department of revenue shall adopt rules to administer
23this section.
   245.  This section is subject to repeal under section 422.12E.
25   Sec. 3.  IMPLEMENTATION.  The checkoff created in this Act
26shall be eligible for placement on the individual income tax
27return form for the tax year beginning January 1, 2021.
29The inclusion of this explanation does not constitute agreement with
30the explanation’s substance by the members of the general assembly.
   31This bill provides that taxpayers filing individual income
32tax returns will be allowed to designate $1 or more on the
33return to be paid to the Iowa zoo fund. The bill creates
34the Iowa zoo fund in the state treasury under the control of
35the department of cultural affairs. The bill requires the
-2-1department of revenue to annually remit moneys collected from
2the checkoff to the fund. Moneys in the fund shall be used to
3provide grants to qualified zoos that submit an application for
4funding. To be qualified, a zoo must be located in the state,
5not used primarily for research activities, and accredited by
6the association of zoos and aquariums.
   7The bill provides that the checkoff is eligible for
8placement on the individual tax return form for the tax year
9beginning January 1, 2021, and that it is subject to repeal
10under Code section 422.12E, which allows no more than four
11checkoffs on the individual tax return form and provides for
12the automatic repeal of the two checkoffs receiving the least
13in contributions over a two-year period. Two checkoffs are
14scheduled to be repealed on the individual tax return form
15for the tax year beginning January 1, 2021, pursuant to Code
16section 422.12E.