Bill Text: IA HF2430 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act providing for an Iowa individual income tax checkoff for the reduction of food insecurity within this state and making an appropriation. (See Cmte. Bill HF 2471)
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-04-23 - Withdrawn. H.J. 782. [HF2430 Detail]
Download: Iowa-2013-HF2430-Introduced.html
House
File
2430
-
Introduced
HOUSE
FILE
2430
BY
PETTENGILL
,
RUNNING-MARQUARDT
,
KAUFMANN
,
KELLEY
,
and
STAED
A
BILL
FOR
An
Act
providing
for
an
Iowa
individual
income
tax
checkoff
1
for
the
reduction
of
food
insecurity
within
this
state
and
2
making
an
appropriation.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
231.67
Iowa
check
off
hunger
fund.
1
1.
An
Iowa
check
off
hunger
fund
is
created
in
the
state
2
treasury
under
the
control
of
the
department.
The
fund
is
3
composed
of
moneys
appropriated
or
available
to
and
obtained
4
or
accepted
by
the
treasurer
of
state
for
deposit
in
the
fund.
5
The
fund
shall
include
moneys
transferred
to
the
fund
as
6
provided
in
section
422.12I.
Notwithstanding
section
12C.7,
7
subsection
2,
interest
or
earnings
on
moneys
in
the
fund
shall
8
be
credited
to
and
remain
in
the
fund.
Section
8.33
does
not
9
apply
to
moneys
in
the
fund.
10
2.
Moneys
in
the
fund
are
appropriated
to
the
department
11
to
provide
grants
to
persons
to
be
used
for
the
purpose
of
12
reducing
food
insecurity
within
the
state.
The
grants
shall
13
be
awarded
as
follows:
14
a.
Forty
percent
of
the
moneys
in
the
fund
shall
be
15
awarded
to
a
nonprofit,
tax-exempt
association,
chosen
by
the
16
department,
that
receives
donations
under
section
170
of
the
17
Internal
Revenue
Code
and
whose
members
include
Iowa
food
18
banks
and
their
affiliates
that
together
serve
all
counties
19
in
the
state,
to
be
used
to
purchase
food
for
distribution
to
20
food-insecure
Iowans.
21
b.
Fifty
percent
of
the
moneys
in
the
fund
shall
be
awarded
22
to
each
area
agency
on
aging
designated
under
section
231.32
in
23
the
proportion
that
the
estimated
amount
of
older
individuals
24
in
Iowa
served
by
that
area
agency
on
aging
bears
to
the
25
total
estimated
amount
of
older
individuals
in
Iowa,
to
be
26
used
to
provide
congregate
meals
and
home-delivered
meals
to
27
food-insecure
older
individuals
in
Iowa.
28
c.
Ten
percent
of
the
moneys
in
the
fund
shall
be
awarded
to
29
persons
who
are
using
innovative
ways
to
reduce
food
insecurity
30
in
this
state.
To
be
eligible
to
receive
a
grant
pursuant
to
31
this
paragraph
“c”
,
a
person
shall
apply
to
the
department
32
in
the
manner
prescribed
by
the
department.
In
reviewing
33
applications
and
making
grants
pursuant
to
this
paragraph
“c”
,
34
the
department
may
consider
any
factors
the
department
deems
35
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appropriate.
1
3.
The
department
shall
adopt
rules
to
administer
the
Iowa
2
check
off
hunger
fund.
3
Sec.
2.
Section
422.12E,
subsection
1,
Code
2014,
is
amended
4
to
read
as
follows:
5
1.
For
tax
years
beginning
on
or
after
January
1,
2004,
6
there
shall
be
allowed
no
more
than
four
income
tax
return
7
checkoffs
on
each
income
tax
return.
When
the
same
four
income
8
tax
return
checkoffs
have
been
provided
on
the
income
tax
9
return
for
two
consecutive
years,
the
two
checkoffs
for
which
10
the
least
amount
has
been
contributed,
in
the
aggregate
for
the
11
first
tax
year
and
through
March
15
of
the
second
tax
year,
are
12
repealed.
This
section
does
not
apply
to
the
income
tax
return
13
checkoff
checkoffs
provided
in
section
sections
68A.601
and
14
422.12I
.
15
Sec.
3.
NEW
SECTION
.
422.12I
Income
tax
checkoff
for
Iowa
16
check
off
hunger
fund.
17
1.
A
person
who
files
an
individual
or
a
joint
income
tax
18
return
with
the
department
of
revenue
under
section
422.13
19
may
designate
one
dollar
or
more
to
be
paid
to
the
Iowa
check
20
off
hunger
fund
created
in
section
231.67.
If
the
refund
21
due
on
the
return
or
the
payment
remitted
with
the
return
22
is
insufficient
to
pay
the
additional
amount
designated
by
23
the
taxpayer
to
the
Iowa
check
off
hunger
fund,
the
amount
24
designated
shall
be
reduced
to
the
remaining
amount
of
25
refund
or
the
remaining
amount
remitted
with
the
return.
The
26
designation
of
a
contribution
to
the
Iowa
check
off
hunger
fund
27
under
this
section
is
irrevocable.
28
2.
The
director
of
revenue
shall
draft
the
income
tax
29
form
to
allow
the
designation
of
contributions
to
the
Iowa
30
check
off
hunger
fund
on
the
tax
return.
The
department
31
of
revenue,
on
or
before
January
31,
shall
transfer
the
32
total
amount
designated
on
the
tax
return
forms
due
in
the
33
preceding
calendar
year
to
the
Iowa
check
off
hunger
fund.
34
However,
before
a
checkoff
pursuant
to
this
section
shall
be
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permitted,
all
liabilities
on
the
books
of
the
department
of
1
administrative
services
and
accounts
identified
as
owing
under
2
section
8A.504
and
the
political
contribution
allowed
under
3
section
68A.601
shall
be
satisfied.
4
3.
The
department
on
aging
may
authorize
payment
of
moneys
5
from
the
Iowa
check
off
hunger
fund,
in
accordance
with
section
6
231.67.
7
4.
The
department
of
revenue
shall
adopt
rules
to
administer
8
this
section.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
provides
that
taxpayers
filing
individual
income
13
tax
returns
will
be
allowed
to
designate
$1
or
more
on
the
14
return
to
be
paid
to
the
Iowa
check
off
hunger
fund.
The
bill
15
creates
the
Iowa
check
off
hunger
fund
in
the
state
treasury
16
under
the
control
of
the
department
on
aging.
The
bill
17
requires
the
department
of
revenue
to
annually
remit
moneys
18
collected
from
the
checkoff
to
the
fund.
Moneys
in
the
fund
19
are
appropriated
to
the
department
on
aging
and
shall
be
used
20
to
provide
grants
to
specified
entities
and
other
persons
to
be
21
used
for
the
purpose
of
reducing
food
insecurity
in
the
state.
22
The
bill
provides
rules
for
the
distribution
of
the
grants.
23
Forty
percent
of
the
moneys
in
the
fund
are
required
to
be
24
awarded
to
a
nonprofit
association,
chosen
by
the
department
25
on
aging,
whose
members
include
Iowa
food
banks
and
their
26
affiliates
that
together
serve
all
counties
in
the
state,
to
be
27
used
to
purchase
food
for
distribution
to
food-insecure
Iowans.
28
Fifty
percent
of
the
moneys
in
the
fund
are
required
to
be
29
awarded
to
each
area
agency
on
aging
designated
under
Code
30
section
231.32
in
the
proportion
that
the
estimated
amount
of
31
older
individuals
in
Iowa
served
by
that
area
agency
on
aging
32
bears
to
the
total
estimated
amount
of
older
individuals
in
33
Iowa,
to
be
used
to
provide
congregate
meals
and
home-delivered
34
meals
to
food-insecure
individuals
in
Iowa.
Ten
percent
of
the
35
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2430
moneys
in
the
fund
are
required
to
be
awarded
to
persons
who
1
are
using
innovative
ways
to
reduce
food
insecurity
in
this
2
state
and
who
make
an
application
to
the
department
on
aging
3
for
such
a
grant.
4
The
bill
provides
that
the
checkoff
is
not
subject
to
Code
5
section
422.12E.
Code
section
422.12E
allows
no
more
than
four
6
checkoffs
on
the
individual
tax
return
form
and
provides
for
7
the
automatic
repeal
of
the
two
checkoffs
receiving
the
least
8
in
contributions
over
a
two-year
period.
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