Bill Text: IA SF635 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act reestablishing individual income tax checkoffs for the Iowa state fair foundation fund and the joint income tax checkoff for the veterans trust fund and the volunteer fire fighter preparedness fund. (Formerly SSB 1258.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2020-01-16 - Subcommittee: Schultz, Behn, and Dotzler. S.J. 109. [SF635 Detail]
Download: Iowa-2019-SF635-Introduced.html
Senate
File
635
-
Introduced
SENATE
FILE
635
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1258)
A
BILL
FOR
An
Act
reestablishing
individual
income
tax
checkoffs
for
the
1
Iowa
state
fair
foundation
fund
and
the
joint
income
tax
2
checkoff
for
the
veterans
trust
fund
and
the
volunteer
fire
3
fighter
preparedness
fund.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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635
Section
1.
Section
173.22,
subsection
2,
Code
2019,
is
1
amended
to
read
as
follows:
2
2.
A
foundation
fund
is
created
within
the
state
treasury
3
composed
of
moneys
appropriated
or
available
to
and
obtained
or
4
accepted
by
the
foundation.
The
foundation
fund
shall
include
5
moneys
credited
to
the
fund
as
provided
in
section
422.12D
6
422.12I
.
7
Sec.
2.
Section
422.12E,
Code
2019,
is
amended
to
read
as
8
follows:
9
422.12E
Income
tax
return
checkoffs
limited.
10
1.
For
tax
years
beginning
on
or
after
January
1,
2019,
11
there
There
shall
be
allowed
no
more
than
four
income
tax
12
return
checkoffs
on
each
income
tax
return.
For
tax
years
13
beginning
on
or
after
January
1,2017,
when
the
same
four
income
14
tax
return
checkoffs
have
been
provided
on
the
income
tax
15
return
for
two
consecutive
tax
years,
the
two
checkoffs
for
16
which
the
least
amount
has
been
contributed,
in
the
aggregate
17
for
the
first
tax
year
and
through
March
15
after
the
end
of
the
18
second
tax
year,
are
repealed
on
December
31
after
the
end
of
19
the
second
tax
year
and
shall
be
removed
from
the
return
form
.
20
2.
If
more
checkoffs
are
enacted
in
the
same
session
of
21
the
general
assembly
than
there
is
space
for
inclusion
on
the
22
individual
tax
return
form,
the
checkoffs
with
the
earliest
23
enacted
checkoffs
date
of
enactment
as
determined
pursuant
24
to
section
3.7
for
which
there
is
space
for
inclusion
on
the
25
return
form
shall
be
included
on
the
return
form,
and
all
other
26
checkoffs
enacted
during
that
session
of
the
general
assembly
27
are
repealed
on
December
31
of
the
year
of
enactment
.
If
28
more
checkoffs
are
enacted
in
the
same
session
of
the
general
29
assembly
than
there
is
space
for
inclusion
on
the
individual
30
income
tax
form
and
the
additional
checkoffs
are
enacted
on
31
the
same
day
and
it
is
indeterminable
which
checkoffs
have
32
the
earliest
date
of
enactment
pursuant
to
section
3.7
,
the
33
director
shall
determine
which
checkoffs
shall
be
included
on
34
the
return
form
,
and
all
other
checkoffs
not
included
on
the
35
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return
form
shall
be
repealed
on
December
31
of
the
year
of
1
enactment
and
shall
not
be
included
on
the
return
form
.
2
3.
a.
By
July
1
of
the
year
in
which
two
checkoffs
are
3
repealed
pursuant
to
subsection
1,
the
department
shall
notify
4
the
Iowa
Code
editor
which
two
checkoffs
received
the
least
5
amount
of
contributions
and
are
repealed.
6
b.
By
September
1
of
any
applicable
year,
the
department
7
shall
notify
the
Iowa
Code
editor
of
any
repeal
pursuant
to
8
subsection
2.
9
Sec.
3.
NEW
SECTION
.
422.12G
Joint
income
tax
checkoff
for
10
veterans
trust
fund
and
volunteer
fire
fighter
preparedness
fund.
11
1.
A
person
who
files
an
individual
or
a
joint
income
tax
12
return
with
the
department
of
revenue
under
section
422.13
may
13
designate
one
dollar
or
more
to
be
paid
jointly
to
the
veterans
14
trust
fund
created
in
section
35A.13
and
to
the
volunteer
fire
15
fighter
preparedness
fund
created
in
section
100B.13.
If
the
16
refund
due
on
the
return
or
the
payment
remitted
with
the
17
return
is
insufficient
to
pay
the
additional
amount
designated
18
by
the
taxpayer,
the
amount
designated
shall
be
reduced
to
the
19
remaining
amount
of
refund
or
the
remaining
amount
remitted
20
with
the
return.
The
designation
of
a
contribution
under
this
21
section
is
irrevocable.
22
2.
The
director
of
revenue
shall
draft
the
income
tax
form
23
to
allow
the
designation
of
contributions
to
the
veterans
trust
24
fund
and
to
the
volunteer
fire
fighter
preparedness
fund
as
25
one
checkoff
on
the
tax
return.
The
department
of
revenue,
26
on
or
before
January
31,
shall
transfer
one-half
of
the
total
27
amount
designated
on
the
tax
return
forms
due
in
the
preceding
28
calendar
year
to
the
veterans
trust
fund
and
the
remaining
29
one-half
to
the
volunteer
fire
fighter
preparedness
fund.
30
However,
before
a
checkoff
pursuant
to
this
section
shall
be
31
permitted,
all
liabilities
on
the
books
of
the
department
of
32
administrative
services
and
accounts
identified
as
owing
under
33
section
8A.504
shall
be
satisfied.
34
3.
The
department
of
revenue
shall
adopt
rules
to
administer
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this
section.
1
4.
This
section
is
subject
to
repeal
under
section
422.12E.
2
Sec.
4.
Section
422.12H,
Code
2019,
is
amended
to
read
as
3
follows:
4
422.12H
Income
tax
checkoff
for
fish
and
game
protection
5
fund.
6
1.
A
person
who
files
an
individual
or
a
joint
income
tax
7
return
with
the
department
of
revenue
under
section
422.13
may
8
designate
a
contribution
to
the
state
fish
and
game
protection
9
fund
authorized
pursuant
to
section
456A.16
.
10
2.
This
section
is
subject
to
repeal
under
section
422.12E.
11
Sec.
5.
NEW
SECTION
.
422.12I
Income
tax
checkoff
for
the
12
Iowa
state
fair
foundation
fund.
13
1.
A
person
who
files
an
individual
or
a
joint
income
tax
14
return
with
the
department
of
revenue
under
section
422.13
15
may
designate
one
dollar
or
more
to
be
paid
to
the
foundation
16
fund
of
the
Iowa
state
fair
foundation
as
established
in
17
section
173.22.
If
the
refund
due
on
the
return
or
the
payment
18
remitted
with
the
return
is
insufficient
to
pay
the
amount
19
designated
by
the
taxpayer
to
the
foundation
fund,
the
amount
20
designated
shall
be
reduced
to
the
remaining
amount
of
the
21
refund
or
the
remaining
amount
remitted
with
the
return.
The
22
designation
of
a
contribution
to
the
foundation
fund
under
this
23
section
is
irrevocable.
24
2.
The
director
of
revenue
shall
draft
the
income
tax
form
25
to
allow
the
designation
of
contributions
to
the
foundation
26
fund
on
the
tax
return.
The
department,
on
or
before
January
27
31,
shall
transfer
the
total
amount
designated
on
the
tax
28
form
due
in
the
preceding
year
to
the
foundation
fund.
29
However,
before
a
checkoff
pursuant
to
this
section
shall
be
30
permitted,
all
liabilities
on
the
books
of
the
department
of
31
administrative
services
and
accounts
identified
as
owing
under
32
section
8A.504
shall
be
satisfied.
33
3.
The
Iowa
state
fair
board
may
authorize
payment
from
34
the
foundation
fund
for
purposes
of
supporting
foundation
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activities.
1
4.
The
department
of
revenue
shall
adopt
rules
to
implement
2
this
section.
3
5.
This
section
is
subject
to
repeal
under
section
422.12E.
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
reestablishes
the
individual
income
tax
checkoff
8
for
the
Iowa
state
fair
foundation
fund
and
the
joint
income
9
tax
checkoff
for
the
veterans
trust
fund
and
the
volunteer
fire
10
fighter
preparedness
fund.
11
A
checkoff
allows
a
taxpayer
who
files
an
individual
or
12
a
joint
income
tax
return
with
the
department
of
revenue
13
to
designate
a
dollar
amount
to
be
paid
to
a
specific
fund
14
included
on
the
individual
income
tax
form.
15
Currently,
the
following
four
checkoffs
are
included
on
16
the
individual
income
tax
return
form:
the
Iowa
state
fair
17
foundation
fund,
the
fish
and
game
protection
fund,
the
18
child
abuse
prevention
program
fund,
and
the
joint
income
tax
19
checkoff
for
the
veterans
trust
fund
and
the
volunteer
fire
20
fighter
preparedness
fund.
21
Under
Code
section
422.12E(1),
for
tax
years
beginning
on
22
or
after
January
1,
2017,
when
the
same
four
income
tax
return
23
checkoffs
have
been
provided
on
the
individual
income
tax
24
return
for
two
consecutive
years,
the
two
checkoffs
for
which
25
the
least
amount
has
been
contributed,
in
the
aggregate
for
the
26
first
tax
year
and
through
March
15
of
the
second
tax
year,
are
27
repealed.
The
Iowa
state
fair
foundation
fund
checkoff
and
the
28
joint
income
tax
checkoff
for
the
veterans
trust
fund
and
the
29
volunteer
fire
fighter
preparedness
fund
received
the
least
30
amount
contributed
in
the
aggregate
for
the
previous
tax
year
31
and
through
March
15
of
this
tax
year,
and
therefore
have
been
32
repealed
by
operation
of
law.
33
The
bill
reestablishes
the
Iowa
state
fair
foundation
34
checkoff
and
the
joint
income
tax
checkoff
for
the
veterans
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trust
fund
and
the
volunteer
fire
fighter
preparedness
fund
for
1
inclusion
on
the
2019
and
2020
individual
income
tax
return
2
forms,
after
which
the
checkoffs
will
again
be
subject
to
3
repeal
pursuant
to
Code
section
422.12E(1),
if
the
checkoffs
4
have
the
least
amount
of
contributions
in
comparison
to
the
5
other
two
checkoffs.
6
The
bill
specifies
that
if
a
checkoff
is
repealed
by
7
operation
of
law
pursuant
to
Code
section
422.12E,
the
date
of
8
the
repeal
is
December
31
after
the
end
of
the
second
tax
year.
9
For
purposes
of
publishing
the
Code,
the
bill
requires
the
10
department
of
revenue
to
notify
the
Iowa
Code
editor
which
two
11
checkoffs
received
the
least
amount
of
contributions
during
the
12
applicable
year,
and
thereby
are
repealed
by
operation
of
law.
13
The
bill
also
requires
the
department
of
revenue
to
notify
the
14
Iowa
Code
editor
when
more
checkoffs
are
enacted
than
there
is
15
space
for
inclusion
on
the
individual
income
tax
return
form,
16
and
thereby
are
repealed
by
operation
of
law
as
well.
17
The
amendment
to
Code
section
422.12H
relating
to
the
fish
18
and
game
protection
gaming
fund
specifies
that
the
income
tax
19
checkoff
for
the
fish
and
game
protection
fund
is
subject
to
20
repeal
under
Code
section
422.12E
just
as
the
other
checkoffs
21
are
subject
to
repeal,
if
the
fund
is
one
of
two
checkoffs
22
receiving
the
least
amount
of
contributions
over
a
two-year
23
period.
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