Bill Text: IA HF2431 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-03-24 - Subcommittee, Windschitl, Oldson, and Sands. H.J. 566. [HF2431 Detail]
Download: Iowa-2013-HF2431-Introduced.html
House
File
2431
-
Introduced
HOUSE
FILE
2431
BY
HEARTSILL
A
BILL
FOR
An
Act
relating
to
the
individual
income
tax
checkoff
for
the
1
Iowa
election
campaign
fund
by
providing
for
the
future
2
repeal
of
the
tax
checkoff
and
the
Iowa
election
campaign
3
fund,
and
including
effective
date
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
TLSB
6027YH
(4)
85
mm/sc
H.F.
2431
DIVISION
I
1
IOWA
ELECTION
CAMPAIGN
FUND
TAX
CHECKOFF
2
Section
1.
Section
68A.601,
Code
2014,
is
amended
to
read
3
as
follows:
4
68A.601
Checkoff
——
income
tax.
5
A
For
tax
years
beginning
before
January
1,
2014,
a
person
6
whose
state
income
tax
liability
for
any
taxable
year
is
one
7
dollar
and
fifty
cents
or
more
may
direct
that
one
dollar
and
8
fifty
cents
of
that
liability
be
paid
over
to
the
Iowa
election
9
campaign
fund
when
submitting
the
person’s
state
income
tax
10
return
to
the
department
of
revenue.
In
the
case
of
a
joint
11
return
of
husband
and
wife
having
a
state
income
tax
liability
12
of
three
dollars
or
more,
each
spouse
may
direct
that
one
13
dollar
and
fifty
cents
be
paid
to
the
fund.
The
For
tax
years
14
beginning
before
January
1,
2014,
the
director
of
revenue
shall
15
draft
the
income
tax
form
to
provide
spaces
on
the
tax
return
16
which
the
taxpayer
may
use
to
designate
that
contributions
made
17
under
this
section
be
credited
to
a
specified
political
party
18
as
defined
by
section
43.2
,
or
to
the
Iowa
election
campaign
19
fund
as
a
contribution
to
be
shared
by
all
such
political
20
parties
in
the
manner
prescribed
by
section
68A.602
.
The
form
21
shall
inform
the
taxpayer
of
the
consequences
of
the
choices
22
provided
under
this
section
,
but
this
information
may
be
23
contained
in
a
footnote
or
other
suitable
form
if
the
director
24
of
revenue
finds
it
is
not
feasible
to
place
the
information
25
immediately
above
the
signature
line.
The
action
taken
by
a
26
person
for
the
checkoff
is
irrevocable.
27
Sec.
2.
Section
422.12J,
Code
2014,
is
amended
to
read
as
28
follows:
29
422.12J
Income
tax
checkoff
for
Iowa
election
campaign
fund.
30
A
For
tax
years
beginning
before
January
1,
2014,
a
person
31
who
files
an
individual
or
a
joint
income
tax
return
with
32
the
department
of
revenue
under
section
422.13
may
designate
33
a
contribution
to
the
Iowa
election
campaign
fund
authorized
34
pursuant
to
section
68A.601
.
35
-1-
LSB
6027YH
(4)
85
mm/sc
1/
6
H.F.
2431
DIVISION
II
1
FUTURE
REPEAL
2
Sec.
3.
Section
68A.103,
subsection
2,
Code
2014,
is
amended
3
by
striking
the
subsection.
4
Sec.
4.
Section
97B.3,
subsection
2,
Code
2014,
is
amended
5
to
read
as
follows:
6
2.
The
qualifications
for
appointment
as
the
chief
7
executive
officer
shall
include
management-level
pension
8
fund
administration
experience.
The
qualifications
for
9
appointment
as
the
chief
executive
officer
shall
also
10
include
a
demonstrated
knowledge
of
all
aspects
of
pension
11
fund
administration,
including
financial
management,
12
investment
asset
management,
benefit
design
and
delivery,
13
legal
administration,
and
operations
administration.
The
14
chief
executive
officer
shall
not
be
selected
on
the
basis
15
of
political
affiliation,
and
while
employed
as
the
chief
16
executive
officer,
shall
not
be
a
member
of
a
political
17
committee,
participate
in
a
political
campaign,
or
be
a
18
candidate
for
a
partisan
elective
office,
and
shall
not
19
contribute
to
a
political
campaign
fund,
except
that
the
chief
20
executive
officer
may
designate
on
the
checkoff
portion
of
the
21
state
or
federal
income
tax
return
,
or
both,
a
party
or
parties
22
to
which
a
contribution
is
made
pursuant
to
the
checkoff.
The
23
chief
executive
officer
shall
not
hold
any
other
office
under
24
the
laws
of
the
United
States
or
of
this
or
any
state
and
shall
25
devote
full
time
to
the
duties
of
office.
26
Sec.
5.
Section
422.12D,
subsection
4,
Code
2014,
is
amended
27
to
read
as
follows:
28
4.
The
department
shall
adopt
rules
to
implement
this
29
section
.
However,
before
a
checkoff
pursuant
to
this
section
30
shall
be
permitted,
all
liabilities
on
the
books
of
the
31
department
of
administrative
services
and
accounts
identified
32
as
owing
under
section
8A.504
and
the
political
contribution
33
allowed
under
section
68A.601
shall
be
satisfied.
34
Sec.
6.
Section
422.12E,
subsection
1,
Code
2014,
is
amended
35
-2-
LSB
6027YH
(4)
85
mm/sc
2/
6
H.F.
2431
to
read
as
follows:
1
1.
For
tax
years
beginning
on
or
after
January
1,
2004,
2
there
shall
be
allowed
no
more
than
four
income
tax
return
3
checkoffs
on
each
income
tax
return.
When
the
same
four
income
4
tax
return
checkoffs
have
been
provided
on
the
income
tax
5
return
for
two
consecutive
years,
the
two
checkoffs
for
which
6
the
least
amount
has
been
contributed,
in
the
aggregate
for
the
7
first
tax
year
and
through
March
15
of
the
second
tax
year,
are
8
repealed.
This
section
does
not
apply
to
the
income
tax
return
9
checkoff
provided
in
section
68A.601
.
10
Sec.
7.
Section
422.12K,
subsection
2,
Code
2014,
is
amended
11
to
read
as
follows:
12
2.
The
director
of
revenue
shall
draft
the
income
tax
form
13
to
allow
the
designation
of
contributions
to
the
child
abuse
14
prevention
program
fund
on
the
tax
return.
The
department
of
15
revenue,
on
or
before
January
31,
shall
transfer
the
total
16
amount
designated
on
the
tax
return
forms
due
in
the
preceding
17
calendar
year
to
the
child
abuse
prevention
program
fund.
18
However,
before
a
checkoff
pursuant
to
this
section
shall
be
19
permitted,
all
liabilities
on
the
books
of
the
department
of
20
administrative
services
and
accounts
identified
as
owing
under
21
section
8A.504
and
the
political
contribution
allowed
under
22
section
68A.601
shall
be
satisfied.
23
Sec.
8.
Section
422.12L,
subsection
2,
Code
2014,
is
amended
24
to
read
as
follows:
25
2.
The
director
of
revenue
shall
draft
the
income
tax
form
26
to
allow
the
designation
of
contributions
to
the
veterans
trust
27
fund
and
to
the
volunteer
fire
fighter
preparedness
fund
as
28
one
checkoff
on
the
tax
return.
The
department
of
revenue,
29
on
or
before
January
31,
shall
transfer
one-half
of
the
total
30
amount
designated
on
the
tax
return
forms
due
in
the
preceding
31
calendar
year
to
the
veterans
trust
fund
and
the
remaining
32
one-half
to
the
volunteer
fire
fighter
preparedness
fund.
33
However,
before
a
checkoff
pursuant
to
this
section
shall
be
34
permitted,
all
liabilities
on
the
books
of
the
department
of
35
-3-
LSB
6027YH
(4)
85
mm/sc
3/
6
H.F.
2431
administrative
services
and
accounts
identified
as
owing
under
1
section
8A.504
and
the
political
contribution
allowed
under
2
section
68A.601
shall
be
satisfied.
3
Sec.
9.
Section
456A.16,
unnumbered
paragraph
7,
Code
2014,
4
is
amended
to
read
as
follows:
5
The
department
shall
adopt
rules
to
implement
this
section
.
6
However,
before
a
checkoff
pursuant
to
this
section
shall
be
7
permitted,
all
liabilities
on
the
books
of
the
department
of
8
administrative
services
and
accounts
identified
as
owing
under
9
section
8A.504
and
the
political
contribution
allowed
under
10
section
68A.601
shall
be
satisfied.
11
Sec.
10.
Section
474.10,
Code
2014,
is
amended
to
read
as
12
follows:
13
474.10
General
counsel.
14
The
board
shall
employ
a
competent
attorney
to
serve
as
its
15
general
counsel,
and
assistants
to
the
general
counsel
as
it
16
finds
necessary
for
the
full
and
efficient
discharge
of
its
17
duties.
The
general
counsel
is
the
attorney
for,
and
legal
18
advisor
of,
the
board
and
is
exempt
from
the
merit
system
19
provisions
of
chapter
8A,
subchapter
IV
.
Assistants
to
the
20
general
counsel
are
subject
to
the
merit
system
provisions
of
21
chapter
8A,
subchapter
IV
.
The
general
counsel
or
an
assistant
22
to
the
general
counsel
shall
provide
the
necessary
legal
advice
23
to
the
board
in
all
matters
and
represent
the
board
in
all
24
actions
instituted
in
a
state
or
federal
court
challenging
25
the
validity
of
a
rule
or
order
of
the
board.
The
existence
26
of
a
fact
which
disqualifies
a
person
from
election
or
from
27
acting
as
a
utilities
board
member
disqualifies
the
person
from
28
employment
as
general
counsel
or
assistant
general
counsel.
29
The
general
counsel
shall
devote
full
time
to
the
duties
of
the
30
office.
During
employment
the
counsel
shall
not
be
a
member
of
31
a
political
committee,
contribute
to
a
political
campaign
fund
32
other
than
through
the
income
tax
checkoff
for
contributions
to
33
the
Iowa
election
campaign
fund
and
the
presidential
election
34
campaign
fund,
participate
in
a
political
campaign,
or
be
a
35
-4-
LSB
6027YH
(4)
85
mm/sc
4/
6
H.F.
2431
candidate
for
a
political
office.
1
Sec.
11.
Section
475A.1,
subsection
4,
Code
2014,
is
amended
2
to
read
as
follows:
3
4.
Political
activity
prohibited.
The
consumer
advocate
4
shall
devote
the
advocate’s
entire
time
to
the
duties
of
the
5
office;
and
during
the
advocate’s
term
of
office
the
advocate
6
shall
not
be
a
member
of
a
political
committee
or
contribute
7
to
a
political
campaign
fund
other
than
through
the
income
tax
8
checkoff
for
contributions
to
the
Iowa
election
campaign
fund
9
and
the
presidential
election
campaign
fund
or
take
part
in
10
political
campaigns
or
be
a
candidate
for
a
political
office.
11
Sec.
12.
Section
904.107,
Code
2014,
is
amended
to
read
as
12
follows:
13
904.107
Director
——
appointment
and
qualifications.
14
The
chief
administrative
officer
for
the
department
is
the
15
director.
The
director
shall
be
appointed
by
the
governor
16
subject
to
confirmation
by
the
senate
and
shall
serve
at
the
17
pleasure
of
the
governor.
The
director
shall
be
qualified
18
in
reformatory
and
prison
management,
knowledgeable
in
19
community-based
corrections,
and
shall
possess
administrative
20
ability.
The
director
shall
also
have
experience
in
the
field
21
of
criminology
and
discipline
and
in
the
supervision
of
inmates
22
in
corrective
penal
institutions.
The
director
shall
not
be
23
selected
on
the
basis
of
political
affiliation,
and
while
24
employed
as
the
director,
shall
not
be
a
member
of
a
political
25
committee,
participate
in
a
political
campaign,
be
a
candidate
26
for
a
partisan
elective
office,
and
shall
not
contribute
to
a
27
political
campaign
fund,
except
that
the
director
may
designate
28
on
the
checkoff
portion
of
the
state
or
federal
income
tax
29
return
,
or
both,
a
party
or
parties
to
which
a
contribution
is
30
made
pursuant
to
the
checkoff.
The
director
shall
not
hold
any
31
other
office
under
the
laws
of
the
United
States
or
of
this
or
32
any
state
or
hold
any
position
for
profit
and
shall
devote
full
33
time
to
the
duties
of
office.
34
Sec.
13.
REPEAL.
Sections
68A.601,
68A.602,
68A.603,
35
-5-
LSB
6027YH
(4)
85
mm/sc
5/
6
H.F.
2431
68A.604,
68A.605,
68A.606,
68A.607,
68A.608,
68A.609,
and
1
422.12J,
Code
2014,
are
repealed.
2
Sec.
14.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
3
effect
July
1,
2015.
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
relates
to
the
Iowa
election
campaign
income
tax
8
checkoff
and
the
Iowa
election
campaign
fund.
9
CURRENT
LAW.
The
Iowa
election
campaign
tax
checkoff
allows
10
individuals
to
designate
on
their
income
tax
return
up
to
$1.50
11
of
their
state
tax
liability
to
the
Iowa
election
campaign
12
fund.
The
checkoff
is
not
subject
to
the
provisions
of
Code
13
section
422.12E
that
limit
to
four
the
number
of
checkoffs
14
that
may
appear
on
an
income
tax
return
and
that
automatically
15
repeal
certain
checkoffs
that
receive
the
least
amount
of
16
contributions.
17
Moneys
in
the
Iowa
election
campaign
fund,
consisting
of
18
a
separate
fund
for
each
political
party,
are
disbursed
to
19
candidates
for
partisan
public
office
at
the
request
of
the
20
candidate
and
at
the
discretion
of
the
state
central
committee
21
of
each
political
party.
The
Iowa
ethics
and
campaign
22
disclosure
board
is
responsible
for
administering
the
Iowa
23
election
campaign
fund.
Any
moneys
not
used
by
the
political
24
parties
by
the
end
of
a
general
election
year
revert
to
the
25
general
fund
of
the
state.
26
DIVISION
I
——
IOWA
ELECTION
CAMPAIGN
TAX
CHECKOFF.
Division
27
I
of
the
bill
restricts
the
Iowa
election
campaign
income
tax
28
checkoff
to
tax
years
beginning
before
January
1,
2014.
The
29
checkoff
will
not
be
available
on
the
individual
income
tax
30
return
for
tax
year
2014,
nor
any
tax
year
thereafter.
31
DIVISION
II
——
FUTURE
REPEAL.
Division
II
of
the
bill
32
provides
that
the
Iowa
election
campaign
income
tax
checkoff
33
and
the
Iowa
election
campaign
fund
are
repealed
effective
July
34
1,
2015.
35
-6-
LSB
6027YH
(4)
85
mm/sc
6/
6
