Bill Text: IA SF2325 | 2011-2012 | 84th General Assembly | Enrolled

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Bill Title: A bill for an act relating to the income tax checkoffs for the child abuse prevention program fund and the veterans trust fund and volunteer fire fighter preparedness fund, and including retroactive applicability provisions. (Formerly SSB 3196.) Effective 7-1-12.

Sponsorship: Committee Bill

Status: (Passed) 2012-04-19 - Signed by Governor. S.J. 836. [SF2325 Detail]

Download: Iowa-2011-SF2325-Enrolled.html

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Senate File 2325
AN ACT
RELATING TO THE INCOME TAX CHECKOFFS FOR THE CHILD ABUSE
PREVENTION PROGRAM FUND AND THE VETERANS TRUST FUND AND
VOLUNTEER FIRE FIGHTER PREPAREDNESS FUND, AND INCLUDING
RETROACTIVE APPLICABILITY PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 35A.13, subsection 2, Code Supplement
2011, is amended by adding the following new paragraph:
NEW PARAGRAPH . c. Moneys credited to the fund pursuant to
an income tax checkoff provided in chapter 422, division II,
if applicable.
Sec. 2. Section 100B.13, subsection 2, paragraph a, Code
2011, is amended to read as follows:
a. Moneys credited to the fund pursuant to section 422.12G
an income tax checkoff provided in chapter 422, division II,
if applicable .
Sec. 3. Section 235A.2, subsection 1, Code 2011, is amended
to read as follows:
1. A child abuse prevention program fund is created in
the state treasury under the control of the department of
human services. The fund is composed of moneys appropriated
or available to and obtained or accepted by the treasurer of
state for deposit in the fund. The fund shall include moneys
transferred to the fund as provided in section 422.12F pursuant
to an income tax checkoff provided in chapter 422, division II,
if applicable . All interest earned on moneys in the fund shall
be credited to and remain in the fund. Section 8.33 does not
apply to moneys in the fund.
Sec. 4. NEW SECTION . 422.12K Income tax checkoff for child
abuse prevention program fund.

Senate File 2325, p. 2
1. A person who files an individual or a joint income tax
return with the department of revenue under section 422.13 may
designate one dollar or more to be paid to the child abuse
prevention program fund created in section 235A.2. If the
refund due on the return or the payment remitted with the
return is insufficient to pay the additional amount designated
by the taxpayer to the child abuse prevention program fund,
the amount designated shall be reduced to the remaining amount
remitted with the return. The designation of a contribution
to the child abuse prevention program fund under this section
is irrevocable.
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.
3. The department of human services may authorize payment
of moneys from the child abuse prevention program fund in
accordance with section 235A.2.
4. The department of revenue shall adopt rules to administer
this section.
5. This section is subject to repeal under section 422.12E.
Sec. 5. NEW SECTION . 422.12L Joint income tax checkoff for
veterans trust fund and volunteer fire fighter preparedness fund.
1. A person who files an individual or a joint income tax
return with the department of revenue under section 422.13 may
designate one dollar or more to be paid jointly to the veterans
trust fund created in section 35A.13 and to the volunteer fire
fighter preparedness fund created in section 100B.13. If the
refund due on the return or the payment remitted with the
return is insufficient to pay the additional amount designated
by the taxpayer, the amount designated shall be reduced to the
remaining amount of refund or the remaining amount remitted
with the return. The designation of a contribution under this
section is irrevocable.
2. The director of revenue shall draft the income tax form
to allow the designation of contributions to the veterans trust

Senate File 2325, p. 3
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
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.
3. The department of revenue shall adopt rules to administer
this section.
4. This section is subject to repeal under section 422.12E.
Sec. 6. RETROACTIVE APPLICABILITY. This Act applies
retroactively to January 1, 2012, for tax years beginning on
or after that date.
______________________________
JOHN P. KIBBIE
President of the Senate
______________________________
KRAIG PAULSEN
Speaker of the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 2325, Eighty-fourth General Assembly.
______________________________
MICHAEL E. MARSHALL
Secretary of the Senate
Approved _______________, 2012
______________________________
TERRY E. BRANSTAD
Governor