House File 242 - EnrolledAn Actrelating to the individual income tax checkoff for the
Iowa election campaign fund by providing for the future
repeal of the tax checkoff and the Iowa election campaign
fund, and including effective date provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I
IOWA ELECTION CAMPAIGN FUND TAX CHECKOFF
   Section 1.  Section 68A.601, Code 2017, is amended to read
as follows:
   68A.601  Checkoff — income tax.
   A For tax years beginning before January 1, 2017, a person
whose state income tax liability for any taxable year is one
dollar and fifty cents or more may direct that one dollar and
fifty cents of that liability be paid over to the Iowa election
campaign fund when submitting the person’s state income tax
return to the department of revenue. In the case of a joint
return of husband and wife having a state income tax liability
of three dollars or more, each spouse may direct that one
dollar and fifty cents be paid to the fund. The For tax years
beginning before January 1, 2017, the
director of revenue shall
draft the income tax form to provide spaces on the tax return
which the taxpayer may use to designate that contributions made
under this section be credited to a specified political party
as defined by section 43.2, or to the Iowa election campaign
fund as a contribution to be shared by all such political
parties in the manner prescribed by section 68A.602. The form
shall inform the taxpayer of the consequences of the choices
provided under this section, but this information may be
contained in a footnote or other suitable form if the director
of revenue finds it is not feasible to place the information
immediately above the signature line. The action taken by a
person for the checkoff is irrevocable.
   Sec. 2.  Section 422.12J, Code 2017, is amended to read as
follows:
   422.12J  Income tax checkoff for Iowa election campaign fund.
   A For tax years beginning before January 1, 2017, a person
who files an individual or a joint income tax return with
the department of revenue under section 422.13 may designate
a contribution to the Iowa election campaign fund authorized
pursuant to section 68A.601.
-1-
DIVISION II
FUTURE REPEAL of iowa election campaign fund tax checkoff
   Sec. 3.  Section 68A.103, subsection 2, Code 2017, is amended
by striking the subsection.
   Sec. 4.  Section 97B.3, subsection 2, Code 2017, is amended
to read as follows:
   2.  The qualifications for appointment as the chief
executive officer shall include management-level pension
fund administration experience. The qualifications for
appointment as the chief executive officer shall also
include a demonstrated knowledge of all aspects of pension
fund administration, including financial management,
investment asset management, benefit design and delivery,
legal administration, and operations administration. The
chief executive officer shall not be selected on the basis
of political affiliation, and while employed as the chief
executive officer, shall not be a member of a political
committee, participate in a political campaign, or be a
candidate for a partisan elective office, and shall not
contribute to a political campaign fund, except that the chief
executive officer may designate on the checkoff portion of the
state or federal income tax return, or both, a party or parties
to which a contribution is made pursuant to the checkoff. The
chief executive officer shall not hold any other office under
the laws of the United States or of this or any state and shall
devote full time to the duties of office.
   Sec. 5.  Section 422.12D, subsection 2, Code 2017, is amended
to read as follows:
   2.  The director of revenue shall draft the income tax form
to allow the designation of contributions to the foundation
fund on the tax return. The department, on or before January
31, shall transfer the total amount designated on the tax
form due in the preceding year to the foundation fund.
However, before a checkoff pursuant to this section shall be
permitted, all liabilities on the books of the department of
-2-administrative services and accounts identified as owing under
section 8A.504 and the political contribution allowed under
section 68A.601
shall be satisfied.
   Sec. 6.  Section 422.12E, subsection 1, Code 2017, is amended
to read as follows:
   1.  For tax years beginning on or after January 1, 2019,
there shall be allowed no more than four income tax return
checkoffs on each income tax return. For tax years beginning
on or after January 1, 2017, when the same four income tax
return checkoffs have been provided on the income tax return
for two consecutive years, the two checkoffs for which the
least amount has been contributed, in the aggregate for the
first tax year and through March 15 of the second tax year, are
repealed. This section does not apply to the income tax return
checkoff provided in section 68A.601.

   Sec. 7.  Section 422.12K, subsection 2, Code 2017, is amended
to read as follows:
   2.  The director of revenue shall draft the income tax form
to allow the designation of contributions to the child abuse
prevention program fund on the tax return. The department of
revenue, on or before January 31, shall transfer the total
amount designated on the tax return forms due in the preceding
calendar year to the child abuse prevention program fund.
However, before a checkoff pursuant to this section shall be
permitted, all liabilities on the books of the department of
administrative services and accounts identified as owing under
section 8A.504 and the political contribution allowed under
section 68A.601
shall be satisfied.
   Sec. 8.  Section 422.12L, subsection 2, Code 2017, is amended
to read as follows:
   2.  The director of revenue shall draft the income tax form
to allow the designation of contributions to the veterans trust
fund and to the volunteer fire fighter preparedness fund as
one checkoff on the tax return. The department of revenue,
on or before January 31, shall transfer one-half of the total
-3-amount designated on the tax return forms due in the preceding
calendar year to the veterans trust fund and the remaining
one-half to the volunteer fire fighter preparedness fund.
However, before a checkoff pursuant to this section shall be
permitted, all liabilities on the books of the department of
administrative services and accounts identified as owing under
section 8A.504 and the political contribution allowed under
section 68A.601
shall be satisfied.
   Sec. 9.  Section 456A.16, subsection 7, Code 2017, is amended
to read as follows:
   7.  The department shall adopt rules pursuant to chapter 17A
to implement this section. However, before a checkoff pursuant
to this section shall be permitted, all liabilities on the
books of the department of administrative services and accounts
identified as owing under section 8A.504 and the political
contribution allowed under section 68A.601
shall be satisfied.
   Sec. 10.  Section 474.10, Code 2017, is amended to read as
follows:
   474.10  General counsel.
   The board shall employ a competent attorney to serve as its
general counsel, and assistants to the general counsel as it
finds necessary for the full and efficient discharge of its
duties. The general counsel is the attorney for, and legal
advisor of, the board and is exempt from the merit system
provisions of chapter 8A, subchapter IV. Assistants to the
general counsel are subject to the merit system provisions of
chapter 8A, subchapter IV. The general counsel or an assistant
to the general counsel shall provide the necessary legal advice
to the board in all matters and represent the board in all
actions instituted in a state or federal court challenging
the validity of a rule or order of the board. The existence
of a fact which disqualifies a person from election or from
acting as a utilities board member disqualifies the person from
employment as general counsel or assistant general counsel.
The general counsel shall devote full time to the duties of the
-4-office. During employment the counsel shall not be a member of
a political committee, contribute to a political campaign fund
other than through the income tax checkoff for contributions to
the Iowa election campaign fund and the presidential election
campaign fund, participate in a political campaign, or be a
candidate for a political office.
   Sec. 11.  Section 475A.1, subsection 4, Code 2017, is amended
to read as follows:
   4.  Political activity prohibited.  The consumer advocate
shall devote the advocate’s entire time to the duties of the
office; and during. During the advocate’s term of office the
advocate shall not be a member of a political committee or
contribute to a political campaign fund other than through the
income tax checkoff for contributions to the Iowa election
campaign fund and
the presidential election campaign fund
or take part in political campaigns or be a candidate for a
political office.
   Sec. 12.  Section 904.107, Code 2017, is amended to read as
follows:
   904.107  Director — appointment and qualifications.
   The chief administrative officer for the department is the
director. The director shall be appointed by the governor
subject to confirmation by the senate and shall serve at the
pleasure of the governor. The director shall be qualified
in reformatory and prison management, knowledgeable in
community-based corrections, and shall possess administrative
ability. The director shall also have experience in the field
of criminology and discipline and in the supervision of inmates
in corrective penal institutions. The director shall not be
selected on the basis of political affiliation, and while
employed as the director, shall not be a member of a political
committee, participate in a political campaign, be a candidate
for a partisan elective office, and shall not contribute to a
political campaign fund, except that the director may designate
on the checkoff portion of the state or federal income tax
-5-return, or both, a party or parties to which a contribution is
made pursuant to the checkoff. The director shall not hold any
other office under the laws of the United States or of this or
any state or hold any position for profit and shall devote full
time to the duties of office.
   Sec. 13.  REPEAL.  Sections 68A.601, 68A.602, 68A.603,
68A.604, 68A.605, 68A.606, 68A.607, 68A.608, 68A.609, and
422.12J, Code 2017, are repealed.
   Sec. 14.  EFFECTIVE DATE.  This division of this Act takes
effect July 1, 2018.
______________________________
LINDA UPMEYERSpeaker of the House
______________________________
JACK WHITVERPresident of the Senate
   I hereby certify that this bill originated in the House and is known as House File 242, Eighty-seventh General Assembly.______________________________
CARMINE BOALChief Clerk of the House
Approved _______________, 2017______________________________
TERRY E. BRANSTADGovernor
mm/sc