Bill Text: IA HF2471 | 2013-2014 | 85th General Assembly | Amended
Bill Title: A bill for an act relating to the Iowa individual income tax checkoffs by modifying the Iowa election campaign income tax checkoff and providing for the future repeal of the checkoff, by creating an income tax checkoff for the reduction of food insecurity within this state and providing for the future repeal of the checkoff, by creating income tax checkoffs for the Iowa state fair foundation fund and the veterans trust fund and volunteer fire fighter preparedness fund, making an appropriation, creating a study committee, and including effective date and retroactive applicability provisions. (Formerly HF 2430)
Spectrum: Committee Bill
Status: (Engrossed - Dead) 2014-04-23 - Read first time, referred to Ways & Means. S.J. 830. [HF2471 Detail]
Download: Iowa-2013-HF2471-Amended.html
House
File
2471
-
Reprinted
HOUSE
FILE
2471
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HF
2430)
(As
Amended
and
Passed
by
the
House
April
23,
2014
)
A
BILL
FOR
An
Act
relating
to
the
Iowa
individual
income
tax
checkoffs
by
1
modifying
the
Iowa
election
campaign
income
tax
checkoff
2
and
providing
for
the
future
repeal
of
the
checkoff,
by
3
creating
an
income
tax
checkoff
for
the
reduction
of
food
4
insecurity
within
this
state
and
providing
for
the
future
5
repeal
of
the
checkoff,
by
creating
income
tax
checkoffs
for
6
the
Iowa
state
fair
foundation
fund
and
the
veterans
trust
7
fund
and
volunteer
fire
fighter
preparedness
fund,
making
8
an
appropriation,
creating
a
study
committee,
and
including
9
effective
date
and
retroactive
applicability
provisions.
10
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
11
HF
2471
(4)
85
mm/sc/md
H.F.
2471
DIVISION
I
1
INCOME
TAX
CHECKOFF
FOR
IOWA
CHECK
OFF
HUNGER
FUND
2
Section
1.
NEW
SECTION
.
231.67
Iowa
check
off
hunger
fund.
3
1.
An
Iowa
check
off
hunger
fund
is
created
in
the
state
4
treasury
under
the
control
of
the
department.
The
fund
is
5
composed
of
moneys
appropriated
or
available
to
and
obtained
6
or
accepted
by
the
treasurer
of
state
for
deposit
in
the
fund.
7
The
fund
shall
include
moneys
transferred
to
the
fund
pursuant
8
to
an
income
tax
checkoff
provided
in
chapter
422,
division
II,
9
if
applicable.
Notwithstanding
section
12C.7,
subsection
2,
10
interest
or
earnings
on
moneys
in
the
fund
shall
be
credited
to
11
and
remain
in
the
fund.
Section
8.33
does
not
apply
to
moneys
12
in
the
fund.
13
2.
Moneys
in
the
fund
are
appropriated
to
the
department
14
to
provide
grants
to
persons
to
be
used
for
the
purpose
of
15
reducing
food
insecurity
within
the
state.
The
grants
shall
16
be
awarded
as
follows:
17
a.
Forty
percent
of
the
moneys
in
the
fund
shall
be
18
awarded
to
a
nonprofit,
tax-exempt
association,
chosen
by
the
19
department,
that
receives
donations
under
section
170
of
the
20
Internal
Revenue
Code
and
whose
members
include
Iowa
food
21
banks
and
their
affiliates
that
together
serve
all
counties
22
in
the
state,
to
be
used
to
purchase
food
for
distribution
to
23
food-insecure
Iowans.
24
b.
Fifty
percent
of
the
moneys
in
the
fund
shall
be
awarded
25
to
each
area
agency
on
aging
designated
under
section
231.32
in
26
the
proportion
that
the
estimated
amount
of
older
individuals
27
in
Iowa
served
by
that
area
agency
on
aging
bears
to
the
28
total
estimated
amount
of
older
individuals
in
Iowa,
to
be
29
used
to
provide
congregate
meals
and
home-delivered
meals
to
30
food-insecure
older
individuals
in
Iowa.
31
c.
Ten
percent
of
the
moneys
in
the
fund
shall
be
awarded
to
32
persons
who
are
using
innovative
ways
to
reduce
food
insecurity
33
in
this
state.
To
be
eligible
to
receive
a
grant
pursuant
to
34
this
paragraph
“c”
,
a
person
shall
apply
to
the
department
35
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2471
in
the
manner
prescribed
by
the
department.
In
reviewing
1
applications
and
making
grants
pursuant
to
this
paragraph
“c”
,
2
the
department
may
consider
any
factors
the
department
deems
3
appropriate.
4
3.
The
department
shall
adopt
rules
to
administer
the
Iowa
5
check
off
hunger
fund.
6
Sec.
2.
NEW
SECTION
.
422.12I
Income
tax
checkoff
for
Iowa
7
check
off
hunger
fund.
8
1.
Notwithstanding
section
422.12E,
for
the
tax
year
9
beginning
in
the
2014
calendar
year,
a
person
who
files
an
10
individual
or
a
joint
income
tax
return
with
the
department
11
of
revenue
under
section
422.13
may
designate
one
dollar
or
12
more
to
be
paid
to
the
Iowa
check
off
hunger
fund
created
in
13
section
231.67.
If
the
refund
due
on
the
return
or
the
payment
14
remitted
with
the
return
is
insufficient
to
pay
the
additional
15
amount
designated
by
the
taxpayer
to
the
Iowa
check
off
hunger
16
fund,
the
amount
designated
shall
be
reduced
to
the
remaining
17
amount
of
refund
or
the
remaining
amount
remitted
with
the
18
return.
The
designation
of
a
contribution
to
the
Iowa
check
19
off
hunger
fund
under
this
section
is
irrevocable.
20
2.
The
director
of
revenue
shall
draft
the
2014
income
21
tax
form
to
allow
the
designation
of
contributions
to
the
22
Iowa
check
off
hunger
fund
on
the
tax
return.
The
department
23
of
revenue
shall
transfer
the
total
amount
designated
on
the
24
2014
tax
return
forms
to
the
Iowa
check
off
hunger
fund.
25
However,
before
a
checkoff
pursuant
to
this
section
shall
be
26
permitted,
all
liabilities
on
the
books
of
the
department
of
27
administrative
services
and
accounts
identified
as
owing
under
28
section
8A.504
and
the
political
contribution
allowed
under
29
section
68A.601
shall
be
satisfied.
30
3.
The
department
on
aging
may
authorize
payment
of
moneys
31
from
the
Iowa
check
off
hunger
fund,
in
accordance
with
section
32
231.67.
33
4.
The
department
of
revenue
shall
adopt
rules
to
administer
34
this
section.
35
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2471
5.
This
section
is
repealed
January
1,
2015.
1
DIVISION
II
2
IOWA
ELECTION
CAMPAIGN
FUND
TAX
CHECKOFF
3
Sec.
3.
Section
68A.601,
Code
2014,
is
amended
to
read
as
4
follows:
5
68A.601
Checkoff
——
income
tax.
6
A
For
tax
years
beginning
before
January
1,
2014,
a
person
7
whose
state
income
tax
liability
for
any
taxable
year
is
one
8
dollar
and
fifty
cents
or
more
may
direct
that
one
dollar
and
9
fifty
cents
of
that
liability
be
paid
over
to
the
Iowa
election
10
campaign
fund
when
submitting
the
person’s
state
income
tax
11
return
to
the
department
of
revenue.
In
the
case
of
a
joint
12
return
of
husband
and
wife
having
a
state
income
tax
liability
13
of
three
dollars
or
more,
each
spouse
may
direct
that
one
14
dollar
and
fifty
cents
be
paid
to
the
fund.
The
For
tax
years
15
beginning
before
January
1,
2014,
the
director
of
revenue
shall
16
draft
the
income
tax
form
to
provide
spaces
on
the
tax
return
17
which
the
taxpayer
may
use
to
designate
that
contributions
made
18
under
this
section
be
credited
to
a
specified
political
party
19
as
defined
by
section
43.2
,
or
to
the
Iowa
election
campaign
20
fund
as
a
contribution
to
be
shared
by
all
such
political
21
parties
in
the
manner
prescribed
by
section
68A.602
.
The
form
22
shall
inform
the
taxpayer
of
the
consequences
of
the
choices
23
provided
under
this
section
,
but
this
information
may
be
24
contained
in
a
footnote
or
other
suitable
form
if
the
director
25
of
revenue
finds
it
is
not
feasible
to
place
the
information
26
immediately
above
the
signature
line.
The
action
taken
by
a
27
person
for
the
checkoff
is
irrevocable.
28
Sec.
4.
Section
422.12J,
Code
2014,
is
amended
to
read
as
29
follows:
30
422.12J
Income
tax
checkoff
for
Iowa
election
campaign
fund.
31
A
For
tax
years
beginning
before
January
1,
2014,
a
person
32
who
files
an
individual
or
a
joint
income
tax
return
with
33
the
department
of
revenue
under
section
422.13
may
designate
34
a
contribution
to
the
Iowa
election
campaign
fund
authorized
35
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3/
10
H.F.
2471
pursuant
to
section
68A.601
.
1
DIVISION
III
2
FUTURE
REPEAL
OF
IOWA
ELECTION
CAMPAIGN
FUND
TAX
CHECKOFF
3
Sec.
5.
Section
68A.103,
subsection
2,
Code
2014,
is
amended
4
by
striking
the
subsection.
5
Sec.
6.
Section
97B.3,
subsection
2,
Code
2014,
is
amended
6
to
read
as
follows:
7
2.
The
qualifications
for
appointment
as
the
chief
8
executive
officer
shall
include
management-level
pension
9
fund
administration
experience.
The
qualifications
for
10
appointment
as
the
chief
executive
officer
shall
also
11
include
a
demonstrated
knowledge
of
all
aspects
of
pension
12
fund
administration,
including
financial
management,
13
investment
asset
management,
benefit
design
and
delivery,
14
legal
administration,
and
operations
administration.
The
15
chief
executive
officer
shall
not
be
selected
on
the
basis
16
of
political
affiliation,
and
while
employed
as
the
chief
17
executive
officer,
shall
not
be
a
member
of
a
political
18
committee,
participate
in
a
political
campaign,
or
be
a
19
candidate
for
a
partisan
elective
office,
and
shall
not
20
contribute
to
a
political
campaign
fund,
except
that
the
chief
21
executive
officer
may
designate
on
the
checkoff
portion
of
the
22
state
or
federal
income
tax
return
,
or
both,
a
party
or
parties
23
to
which
a
contribution
is
made
pursuant
to
the
checkoff.
The
24
chief
executive
officer
shall
not
hold
any
other
office
under
25
the
laws
of
the
United
States
or
of
this
or
any
state
and
shall
26
devote
full
time
to
the
duties
of
office.
27
Sec.
7.
Section
422.12D,
subsection
4,
Code
2014,
is
amended
28
to
read
as
follows:
29
4.
The
department
shall
adopt
rules
to
implement
this
30
section
.
However,
before
a
checkoff
pursuant
to
this
section
31
shall
be
permitted,
all
liabilities
on
the
books
of
the
32
department
of
administrative
services
and
accounts
identified
33
as
owing
under
section
8A.504
and
the
political
contribution
34
allowed
under
section
68A.601
shall
be
satisfied.
35
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Sec.
8.
Section
422.12E,
subsection
1,
Code
2014,
is
amended
1
to
read
as
follows:
2
1.
For
tax
years
beginning
on
or
after
January
1,
2004,
3
there
shall
be
allowed
no
more
than
four
income
tax
return
4
checkoffs
on
each
income
tax
return.
When
the
same
four
income
5
tax
return
checkoffs
have
been
provided
on
the
income
tax
6
return
for
two
consecutive
years,
the
two
checkoffs
for
which
7
the
least
amount
has
been
contributed,
in
the
aggregate
for
the
8
first
tax
year
and
through
March
15
of
the
second
tax
year,
are
9
repealed.
This
section
does
not
apply
to
the
income
tax
return
10
checkoff
provided
in
section
68A.601
.
11
Sec.
9.
Section
422.12K,
subsection
2,
Code
2014,
is
amended
12
to
read
as
follows:
13
2.
The
director
of
revenue
shall
draft
the
income
tax
form
14
to
allow
the
designation
of
contributions
to
the
child
abuse
15
prevention
program
fund
on
the
tax
return.
The
department
of
16
revenue,
on
or
before
January
31,
shall
transfer
the
total
17
amount
designated
on
the
tax
return
forms
due
in
the
preceding
18
calendar
year
to
the
child
abuse
prevention
program
fund.
19
However,
before
a
checkoff
pursuant
to
this
section
shall
be
20
permitted,
all
liabilities
on
the
books
of
the
department
of
21
administrative
services
and
accounts
identified
as
owing
under
22
section
8A.504
and
the
political
contribution
allowed
under
23
section
68A.601
shall
be
satisfied.
24
Sec.
10.
Section
422.12L,
subsection
2,
Code
2014,
is
25
amended
to
read
as
follows:
26
2.
The
director
of
revenue
shall
draft
the
income
tax
form
27
to
allow
the
designation
of
contributions
to
the
veterans
trust
28
fund
and
to
the
volunteer
fire
fighter
preparedness
fund
as
29
one
checkoff
on
the
tax
return.
The
department
of
revenue,
30
on
or
before
January
31,
shall
transfer
one-half
of
the
total
31
amount
designated
on
the
tax
return
forms
due
in
the
preceding
32
calendar
year
to
the
veterans
trust
fund
and
the
remaining
33
one-half
to
the
volunteer
fire
fighter
preparedness
fund.
34
However,
before
a
checkoff
pursuant
to
this
section
shall
be
35
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permitted,
all
liabilities
on
the
books
of
the
department
of
1
administrative
services
and
accounts
identified
as
owing
under
2
section
8A.504
and
the
political
contribution
allowed
under
3
section
68A.601
shall
be
satisfied.
4
Sec.
11.
Section
456A.16,
unnumbered
paragraph
7,
Code
5
2014,
is
amended
to
read
as
follows:
6
The
department
shall
adopt
rules
to
implement
this
section
.
7
However,
before
a
checkoff
pursuant
to
this
section
shall
be
8
permitted,
all
liabilities
on
the
books
of
the
department
of
9
administrative
services
and
accounts
identified
as
owing
under
10
section
8A.504
and
the
political
contribution
allowed
under
11
section
68A.601
shall
be
satisfied.
12
Sec.
12.
Section
474.10,
Code
2014,
is
amended
to
read
as
13
follows:
14
474.10
General
counsel.
15
The
board
shall
employ
a
competent
attorney
to
serve
as
its
16
general
counsel,
and
assistants
to
the
general
counsel
as
it
17
finds
necessary
for
the
full
and
efficient
discharge
of
its
18
duties.
The
general
counsel
is
the
attorney
for,
and
legal
19
advisor
of,
the
board
and
is
exempt
from
the
merit
system
20
provisions
of
chapter
8A,
subchapter
IV
.
Assistants
to
the
21
general
counsel
are
subject
to
the
merit
system
provisions
of
22
chapter
8A,
subchapter
IV
.
The
general
counsel
or
an
assistant
23
to
the
general
counsel
shall
provide
the
necessary
legal
advice
24
to
the
board
in
all
matters
and
represent
the
board
in
all
25
actions
instituted
in
a
state
or
federal
court
challenging
26
the
validity
of
a
rule
or
order
of
the
board.
The
existence
27
of
a
fact
which
disqualifies
a
person
from
election
or
from
28
acting
as
a
utilities
board
member
disqualifies
the
person
from
29
employment
as
general
counsel
or
assistant
general
counsel.
30
The
general
counsel
shall
devote
full
time
to
the
duties
of
the
31
office.
During
employment
the
counsel
shall
not
be
a
member
of
32
a
political
committee,
contribute
to
a
political
campaign
fund
33
other
than
through
the
income
tax
checkoff
for
contributions
to
34
the
Iowa
election
campaign
fund
and
the
presidential
election
35
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campaign
fund,
participate
in
a
political
campaign,
or
be
a
1
candidate
for
a
political
office.
2
Sec.
13.
Section
475A.1,
subsection
4,
Code
2014,
is
amended
3
to
read
as
follows:
4
4.
Political
activity
prohibited.
The
consumer
advocate
5
shall
devote
the
advocate’s
entire
time
to
the
duties
of
the
6
office;
and
during
the
advocate’s
term
of
office
the
advocate
7
shall
not
be
a
member
of
a
political
committee
or
contribute
8
to
a
political
campaign
fund
other
than
through
the
income
tax
9
checkoff
for
contributions
to
the
Iowa
election
campaign
fund
10
and
the
presidential
election
campaign
fund
or
take
part
in
11
political
campaigns
or
be
a
candidate
for
a
political
office.
12
Sec.
14.
Section
904.107,
Code
2014,
is
amended
to
read
as
13
follows:
14
904.107
Director
——
appointment
and
qualifications.
15
The
chief
administrative
officer
for
the
department
is
the
16
director.
The
director
shall
be
appointed
by
the
governor
17
subject
to
confirmation
by
the
senate
and
shall
serve
at
the
18
pleasure
of
the
governor.
The
director
shall
be
qualified
19
in
reformatory
and
prison
management,
knowledgeable
in
20
community-based
corrections,
and
shall
possess
administrative
21
ability.
The
director
shall
also
have
experience
in
the
field
22
of
criminology
and
discipline
and
in
the
supervision
of
inmates
23
in
corrective
penal
institutions.
The
director
shall
not
be
24
selected
on
the
basis
of
political
affiliation,
and
while
25
employed
as
the
director,
shall
not
be
a
member
of
a
political
26
committee,
participate
in
a
political
campaign,
be
a
candidate
27
for
a
partisan
elective
office,
and
shall
not
contribute
to
a
28
political
campaign
fund,
except
that
the
director
may
designate
29
on
the
checkoff
portion
of
the
state
or
federal
income
tax
30
return
,
or
both,
a
party
or
parties
to
which
a
contribution
is
31
made
pursuant
to
the
checkoff.
The
director
shall
not
hold
any
32
other
office
under
the
laws
of
the
United
States
or
of
this
or
33
any
state
or
hold
any
position
for
profit
and
shall
devote
full
34
time
to
the
duties
of
office.
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Sec.
15.
REPEAL.
Sections
68A.601,
68A.602,
68A.603,
1
68A.604,
68A.605,
68A.606,
68A.607,
68A.608,
68A.609,
and
2
422.12J,
Code
2014,
are
repealed.
3
Sec.
16.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
4
effect
July
1,
2015.
5
DIVISION
IV
6
INCOME
TAX
CHECKOFFS
FOR
THE
IOWA
STATE
FAIR
FOUNDATION
7
FUND
AND
THE
VETERANS
TRUST
FUND
AND
VOLUNTEER
FIRE
FIGHTER
8
PREPAREDNESS
FUND
9
Sec.
17.
NEW
SECTION
.
422.12D
Income
tax
checkoff
for
the
10
Iowa
state
fair
foundation
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
13
may
designate
one
dollar
or
more
to
be
paid
to
the
foundation
14
fund
of
the
Iowa
state
fair
foundation
as
established
in
15
section
173.22
.
If
the
refund
due
on
the
return
or
the
payment
16
remitted
with
the
return
is
insufficient
to
pay
the
amount
17
designated
by
the
taxpayer
to
the
foundation
fund,
the
amount
18
designated
shall
be
reduced
to
the
remaining
amount
of
the
19
refund
or
the
remaining
amount
remitted
with
the
return.
The
20
designation
of
a
contribution
to
the
foundation
fund
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
foundation
24
fund
on
the
tax
return.
The
department,
on
or
before
January
25
31,
shall
transfer
the
total
amount
designated
on
the
tax
26
form
due
in
the
preceding
year
to
the
foundation
fund.
27
However,
before
a
checkoff
pursuant
to
this
section
shall
be
28
permitted,
all
liabilities
on
the
books
of
the
department
of
29
administrative
services
and
accounts
identified
as
owing
under
30
section
8A.504
and
the
political
contribution
allowed
under
31
section
68A.601
shall
be
satisfied.
32
3.
The
Iowa
state
fair
board
may
authorize
payment
from
33
the
foundation
fund
for
purposes
of
supporting
foundation
34
activities.
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4.
The
department
of
revenue
shall
adopt
rules
to
implement
1
this
section
.
2
5.
This
section
is
subject
to
repeal
under
section
422.12E.
3
Sec.
18.
NEW
SECTION
.
422.12L
Joint
income
tax
checkoff
for
4
veterans
trust
fund
and
volunteer
fire
fighter
preparedness
fund.
5
1.
A
person
who
files
an
individual
or
a
joint
income
tax
6
return
with
the
department
of
revenue
under
section
422.13
may
7
designate
one
dollar
or
more
to
be
paid
jointly
to
the
veterans
8
trust
fund
created
in
section
35A.13
and
to
the
volunteer
fire
9
fighter
preparedness
fund
created
in
section
100B.13
.
If
the
10
refund
due
on
the
return
or
the
payment
remitted
with
the
11
return
is
insufficient
to
pay
the
additional
amount
designated
12
by
the
taxpayer,
the
amount
designated
shall
be
reduced
to
the
13
remaining
amount
of
refund
or
the
remaining
amount
remitted
14
with
the
return.
The
designation
of
a
contribution
under
this
15
section
is
irrevocable.
16
2.
The
director
of
revenue
shall
draft
the
income
tax
form
17
to
allow
the
designation
of
contributions
to
the
veterans
trust
18
fund
and
to
the
volunteer
fire
fighter
preparedness
fund
as
19
one
checkoff
on
the
tax
return.
The
department
of
revenue,
20
on
or
before
January
31,
shall
transfer
one-half
of
the
total
21
amount
designated
on
the
tax
return
forms
due
in
the
preceding
22
calendar
year
to
the
veterans
trust
fund
and
the
remaining
23
one-half
to
the
volunteer
fire
fighter
preparedness
fund.
24
However,
before
a
checkoff
pursuant
to
this
section
shall
be
25
permitted,
all
liabilities
on
the
books
of
the
department
of
26
administrative
services
and
accounts
identified
as
owing
under
27
section
8A.504
and
the
political
contribution
allowed
under
28
section
68A.601
shall
be
satisfied.
29
3.
The
department
of
revenue
shall
adopt
rules
to
administer
30
this
section
.
31
4.
This
section
is
subject
to
repeal
under
section
422.12E
.
32
Sec.
19.
REPEAL.
Sections
422.12D
and
422.12L,
Code
2014,
33
are
repealed.
34
Sec.
20.
RETROACTIVE
APPLICABILITY.
This
division
of
this
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Act
applies
retroactively
to
January
1,
2014,
for
tax
years
1
beginning
on
or
after
that
date.
2
DIVISION
V
3
STUDY
COMMITTEE
4
Sec.
21.
INCOME
TAX
CHECKOFF
STUDY
COMMITTEE.
5
1.
The
legislative
council
is
requested
to
establish
an
6
income
tax
checkoff
study
committee.
The
objective
of
the
7
study
committee
shall
be
to
review
the
use
and
effectiveness
of
8
individual
income
tax
checkoffs
in
Iowa,
and
the
desirability
9
for
making
changes
to
the
number,
type,
or
administration
of
10
the
individual
income
tax
checkoffs.
11
2.
The
study
committee
shall
meet
during
the
2014
12
legislative
interim.
The
study
committee
shall
submit
a
report
13
and
recommendations
to
the
general
assembly
by
January
1,
2015.
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