Bill Text: IA HF107 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act providing for an Iowa individual income tax checkoff for qualified Iowa zoos, making an appropriation, and providing for the Act’s implementation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-02-01 - Subcommittee: Vander Linden, Jacoby and Windschitl. H.J. 176. [HF107 Detail]
Download: Iowa-2017-HF107-Introduced.html
House File 107 - Introduced HOUSE FILE BY HUNTER A BILL FOR 1 An Act providing for an Iowa individual income tax checkoff for 2 qualified Iowa zoos, making an appropriation, and providing 3 for the Act's implementation. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1807YH (1) 87 mm/sc PAG LIN 1 1 Section 1. NEW SECTION. 303.91 Iowa zoo fund. 1 2 1. An Iowa zoo fund is created in the state treasury under 1 3 the control of the department of cultural affairs. The fund is 1 4 composed of moneys appropriated or available to and obtained 1 5 or accepted by the treasurer of state for deposit in the fund. 1 6 The fund shall include moneys transferred to the fund as 1 7 provided in section 422.12I. All interest earned on moneys in 1 8 the fund shall be credited to and remain in the fund. Section 1 9 8.33 does not apply to moneys in the fund. 1 10 2. Moneys in the fund that are authorized by the department 1 11 of cultural affairs for expenditure are appropriated, and 1 12 shall be used, to provide grants to qualified zoos located 1 13 in the state. To be qualified to receive a grant from the 1 14 Iowa zoo fund, a zoo must not be used primarily as a research 1 15 institution and must be accredited by the American zoo and 1 16 aquarium association. 1 17 3. The department may authorize payment of moneys from 1 18 the fund upon approval of an application from a private or 1 19 public organization that maintains and operates a zoo in the 1 20 state. The applicant shall show proof of accreditation by the 1 21 American zoo and aquarium association. The applicant shall 1 22 also indicate the annual attendance at the zoo in the calendar 1 23 year preceding the calendar year in which the application is 1 24 filed with the department. 1 25 4. Moneys distributed from the fund to qualified applicants 1 26 shall be prorated among the qualified applicants in the 1 27 proportion that annual attendance at each zoo that is the 1 28 subject of an application bears to the total annual attendance 1 29 at all zoos for which an application was received and approved 1 30 for funding. 1 31 5. The department shall establish rules relating to the 1 32 application process. 1 33 Sec. 2. NEW SECTION. 422.12I Income tax checkoff for Iowa 1 34 zoo fund. 1 35 1. A person who files an individual or a joint income tax 2 1 return with the department of revenue under section 422.13 may 2 2 designate one dollar or more to be paid to the Iowa zoo fund 2 3 created in section 303.91. If the refund due on the return or 2 4 the payment remitted with the return is insufficient to pay the 2 5 additional amount designated by the taxpayer to the Iowa zoo 2 6 fund, the amount designated shall be reduced to the remaining 2 7 amount of refund or the remaining amount remitted with the 2 8 return. The designation of a contribution to the Iowa zoo fund 2 9 under this section is irrevocable. 2 10 2. The director of revenue shall draft the income tax form 2 11 to allow the designation of contributions to the Iowa zoo fund 2 12 on the tax return. The department of revenue, on or before 2 13 January 31, shall transfer the total amount designated on the 2 14 tax return forms due in the preceding calendar year to the 2 15 Iowa zoo fund. However, before a checkoff pursuant to this 2 16 section shall be permitted, all liabilities on the books of the 2 17 department of administrative services and accounts identified 2 18 as owing under section 8A.504 and the political contribution 2 19 allowed under section 68A.601 shall be satisfied. 2 20 3. The department of cultural affairs may authorize payment 2 21 of moneys from the Iowa zoo fund in accordance with section 2 22 303.91. 2 23 4. The department of revenue shall adopt rules to administer 2 24 this section. 2 25 5. This section is subject to repeal under section 422.12E. 2 26 Sec. 3. IMPLEMENTATION. The checkoff created in this Act 2 27 shall be eligible for placement on the individual income tax 2 28 return form for the tax year beginning January 1, 2018. 2 29 EXPLANATION 2 30 The inclusion of this explanation does not constitute agreement with 2 31 the explanation's substance by the members of the general assembly. 2 32 This bill provides that taxpayers filing individual income 2 33 tax returns will be allowed to designate $1 or more on the 2 34 return to be paid to the Iowa zoo fund. The bill creates 2 35 the Iowa zoo fund in the state treasury under the control of 3 1 the department of cultural affairs. The bill requires the 3 2 department of revenue to annually remit moneys collected from 3 3 the checkoff to the fund. Moneys in the fund shall be used to 3 4 provide grants to qualified zoos that submit an application for 3 5 funding. To be qualified, a zoo must be located in the state, 3 6 not used primarily for research activities, and accredited by 3 7 the American zoo and aquarium association. 3 8 The bill provides that the checkoff is eligible for 3 9 placement on the individual tax return form for the tax year 3 10 beginning January 1, 2018, and that it is subject to repeal 3 11 under Code section 422.12E, which allows no more than four 3 12 checkoffs on the individual tax return form and provides for 3 13 the automatic repeal of the two checkoffs receiving the least 3 14 in contributions over a two=year period. LSB 1807YH (1) 87 mm/sc
