Bill Text: IA HF35 | 2021-2022 | 89th 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) 2021-01-12 - Introduced, referred to Ways and Means. H.J. 54. [HF35 Detail]
Download: Iowa-2021-HF35-Introduced.html
House
File
35
-
Introduced
HOUSE
FILE
35
BY
HUNTER
A
BILL
FOR
An
Act
providing
for
an
Iowa
individual
income
tax
checkoff
for
1
qualified
Iowa
zoos,
making
an
appropriation,
and
providing
2
for
the
Act’s
implementation.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
303.91
Iowa
zoo
fund.
1
1.
An
Iowa
zoo
fund
is
created
in
the
state
treasury
under
2
the
control
of
the
department
of
cultural
affairs.
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
422.12M.
All
interest
earned
on
moneys
in
7
the
fund
shall
be
credited
to
and
remain
in
the
fund.
Section
8
8.33
does
not
apply
to
moneys
in
the
fund.
9
2.
Moneys
in
the
fund
that
are
authorized
by
the
department
10
of
cultural
affairs
for
expenditure
are
appropriated,
and
11
shall
be
used,
to
provide
grants
to
qualified
zoos
located
12
in
the
state.
To
be
qualified
to
receive
a
grant
from
the
13
Iowa
zoo
fund,
a
zoo
must
not
be
used
primarily
as
a
research
14
institution
and
must
be
accredited
by
the
association
of
zoos
15
and
aquariums.
16
3.
The
department
may
authorize
payment
of
moneys
from
17
the
fund
upon
approval
of
an
application
from
a
private
or
18
public
organization
that
maintains
and
operates
a
zoo
in
the
19
state.
The
applicant
shall
show
proof
of
accreditation
by
the
20
association
of
zoos
and
aquariums.
The
applicant
shall
also
21
indicate
the
annual
attendance
at
the
zoo
in
the
calendar
year
22
preceding
the
calendar
year
in
which
the
application
is
filed
23
with
the
department.
24
4.
Moneys
distributed
from
the
fund
to
qualified
applicants
25
shall
be
prorated
among
the
qualified
applicants
in
the
26
proportion
that
annual
attendance
at
each
zoo
that
is
the
27
subject
of
an
application
bears
to
the
total
annual
attendance
28
at
all
zoos
for
which
an
application
was
received
and
approved
29
for
funding.
30
5.
The
department
shall
establish
rules
relating
to
the
31
application
process.
32
Sec.
2.
NEW
SECTION
.
422.12M
Income
tax
checkoff
for
Iowa
33
zoo
fund.
34
1.
A
person
who
files
an
individual
or
a
joint
income
tax
35
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return
with
the
department
of
revenue
under
section
422.13
may
1
designate
one
dollar
or
more
to
be
paid
to
the
Iowa
zoo
fund
2
created
in
section
303.91.
If
the
refund
due
on
the
return
or
3
the
payment
remitted
with
the
return
is
insufficient
to
pay
the
4
additional
amount
designated
by
the
taxpayer
to
the
Iowa
zoo
5
fund,
the
amount
designated
shall
be
reduced
to
the
remaining
6
amount
of
refund
or
the
remaining
amount
remitted
with
the
7
return.
The
designation
of
a
contribution
to
the
Iowa
zoo
fund
8
under
this
section
is
irrevocable.
9
2.
The
director
of
revenue
shall
draft
the
income
tax
form
10
to
allow
the
designation
of
contributions
to
the
Iowa
zoo
fund
11
on
the
tax
return.
The
department
of
revenue,
on
or
before
12
January
31,
shall
transfer
the
total
amount
designated
on
the
13
tax
return
forms
due
in
the
preceding
calendar
year
to
the
14
Iowa
zoo
fund.
However,
before
a
checkoff
pursuant
to
this
15
section
shall
be
permitted,
all
liabilities
on
the
books
of
the
16
department
of
administrative
services
and
accounts
identified
17
as
owing
under
section
8A.504
shall
be
satisfied.
18
3.
The
department
of
cultural
affairs
may
authorize
payment
19
of
moneys
from
the
Iowa
zoo
fund
in
accordance
with
section
20
303.91.
21
4.
The
department
of
revenue
shall
adopt
rules
to
administer
22
this
section.
23
5.
This
section
is
subject
to
repeal
under
section
422.12E.
24
Sec.
3.
IMPLEMENTATION.
The
checkoff
created
in
this
Act
25
shall
be
eligible
for
placement
on
the
individual
income
tax
26
return
form
for
the
tax
year
beginning
January
1,
2021.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
provides
that
taxpayers
filing
individual
income
31
tax
returns
will
be
allowed
to
designate
$1
or
more
on
the
32
return
to
be
paid
to
the
Iowa
zoo
fund.
The
bill
creates
33
the
Iowa
zoo
fund
in
the
state
treasury
under
the
control
of
34
the
department
of
cultural
affairs.
The
bill
requires
the
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35
department
of
revenue
to
annually
remit
moneys
collected
from
1
the
checkoff
to
the
fund.
Moneys
in
the
fund
shall
be
used
to
2
provide
grants
to
qualified
zoos
that
submit
an
application
for
3
funding.
To
be
qualified,
a
zoo
must
be
located
in
the
state,
4
not
used
primarily
for
research
activities,
and
accredited
by
5
the
association
of
zoos
and
aquariums.
6
The
bill
provides
that
the
checkoff
is
eligible
for
7
placement
on
the
individual
tax
return
form
for
the
tax
year
8
beginning
January
1,
2021,
and
that
it
is
subject
to
repeal
9
under
Code
section
422.12E,
which
allows
no
more
than
four
10
checkoffs
on
the
individual
tax
return
form
and
provides
for
11
the
automatic
repeal
of
the
two
checkoffs
receiving
the
least
12
in
contributions
over
a
two-year
period.
Two
checkoffs
are
13
scheduled
to
be
repealed
on
the
individual
tax
return
form
14
for
the
tax
year
beginning
January
1,
2021,
pursuant
to
Code
15
section
422.12E.
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