Bill Text: IA HF440 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act relating to the state individual income tax by modifying the personal exemption credit for dependents to include certain unborn children, increasing the amount of the credit, and including effective date and retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2013-12-31 - END OF 2013 ACTIONS [HF440 Detail]
Download: Iowa-2013-HF440-Introduced.html
House
File
440
-
Introduced
HOUSE
FILE
440
BY
ALONS
,
SHEETS
,
BACON
,
HIGHFILL
,
SHAW
,
and
SCHULTZ
A
BILL
FOR
An
Act
relating
to
the
state
individual
income
tax
by
modifying
1
the
personal
exemption
credit
for
dependents
to
include
2
certain
unborn
children,
increasing
the
amount
of
the
3
credit,
and
including
effective
date
and
retroactive
4
applicability
provisions.
5
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
6
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440
Section
1.
Section
96.3,
subsection
4,
Code
2013,
is
amended
1
to
read
as
follows:
2
4.
Determination
of
benefits.
With
respect
to
benefit
years
3
beginning
on
or
after
July
1,
1983,
an
eligible
individual’s
4
weekly
benefit
amount
for
a
week
of
total
unemployment
shall
be
5
an
amount
equal
to
the
following
fractions
of
the
individual’s
6
total
wages
in
insured
work
paid
during
that
quarter
of
7
the
individual’s
base
period
in
which
such
total
wages
were
8
highest;
the
director
shall
determine
annually
a
maximum
weekly
9
benefit
amount
equal
to
the
following
percentages,
to
vary
with
10
the
number
of
dependents,
of
the
statewide
average
weekly
wage
11
paid
to
employees
in
insured
work
which
shall
be
effective
the
12
first
day
of
the
first
full
week
in
July:
13
If
the
The
weekly
Subject
to
14
number
of
benefit
amount
the
following
15
dependents
shall
equal
maximum
16
is:
the
following
percentage
of
17
fraction
of
high
the
statewide
18
quarter
wages:
average
19
weekly
wage:
20
0
1/23
53%
21
1
1/22
55%
22
2
1/21
57%
23
3
1/20
60%
24
4
or
more
1/19
65%
25
The
maximum
weekly
benefit
amount,
if
not
a
multiple
of
one
26
dollar,
shall
be
rounded
to
the
lower
multiple
of
one
dollar.
27
However,
until
such
time
as
sixty-five
percent
of
the
statewide
28
average
weekly
wage
exceeds
one
hundred
ninety
dollars,
the
29
maximum
weekly
benefit
amounts
shall
be
determined
using
the
30
statewide
average
weekly
wage
computed
on
the
basis
of
wages
31
reported
for
calendar
year
1981.
As
used
in
this
section
32
“dependent”
means
dependent
as
defined
in
section
422.12,
33
subsection
1
,
paragraph
“a”
has
the
same
meaning
as
provided
by
34
the
Internal
Revenue
Code
,
as
if
the
individual
claimant
was
35
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440
a
taxpayer,
except
that
an
individual
claimant’s
nonworking
1
spouse
shall
be
deemed
to
be
a
dependent
under
this
section
.
2
“Nonworking
spouse”
means
a
spouse
who
does
not
earn
more
than
3
one
hundred
twenty
dollars
in
gross
wages
in
one
week.
4
Sec.
2.
Section
422.12,
subsection
1,
paragraph
a,
Code
5
2013,
is
amended
to
read
as
follows:
6
a.
“Dependent”
has
the
same
meaning
as
provided
by
the
7
Internal
Revenue
Code
,
but
also
includes
a
fetus
that
has,
as
8
determined
by
a
physician,
completed
at
least
twelve
weeks
of
9
gestation
as
of
the
last
day
of
the
tax
year
and
that
has
been
10
under
the
care
and
observation
of
a
physician
since
at
least
11
twelve
weeks
of
gestation
.
12
Sec.
3.
Section
422.12,
subsection
1,
Code
2013,
is
amended
13
by
adding
the
following
new
paragraphs:
14
NEW
PARAGRAPH
.
0c.
“Fetus”
means
a
human
fetus.
15
NEW
PARAGRAPH
.
00c.
“Physician”
means
a
person
licensed
16
to
practice
medicine
and
surgery,
or
osteopathic
medicine
and
17
surgery,
under
the
laws
of
this
state
or
any
other
state.
18
Sec.
4.
Section
422.12,
subsection
2,
paragraph
a,
19
subparagraph
(3),
Code
2013,
is
amended
to
read
as
follows:
20
(3)
For
each
dependent,
an
additional
forty
eighty
dollars.
21
Sec.
5.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
22
immediate
importance,
takes
effect
upon
enactment.
23
Sec.
6.
RETROACTIVE
APPLICABILITY.
This
Act
applies
24
retroactively
to
January
1,
2013,
for
tax
years
beginning
on
25
or
after
that
date.
26
EXPLANATION
27
This
bill
relates
to
the
individual
income
tax
by
amending
28
the
personal
exemption
credit
for
dependents
available
under
29
Code
section
422.12
to
include
a
fetus
that
meets
certain
30
requirements.
To
qualify
as
a
dependent
for
purposes
of
the
31
exemption
credit,
a
fetus
must
have
completed
at
least
12
32
weeks
of
gestation
as
of
the
last
day
of
the
tax
year,
as
33
determined
by
a
physician,
and
must
have
been
under
the
care
34
and
observation
of
a
physician
since
at
least
12
weeks
of
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gestation.
Both
“fetus”
and
“physician”
are
defined
in
the
1
bill.
2
The
bill
increases
the
amount
of
the
credit
from
$40
to
$80
3
per
dependent.
The
bill
makes
a
conforming
amendment
to
the
4
definition
of
“dependent”
in
Code
section
96.3
to
prevent
a
5
fetus
from
being
included
in
the
definition
for
purposes
of
6
calculating
unemployment
compensation
benefits.
7
The
bill
takes
effect
upon
enactment
and
applies
8
retroactively
to
January
1,
2013,
for
tax
years
beginning
on
9
or
after
that
date.
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