Bill Text: IA HF76 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act providing for the designation of voluntary income tax contributions on the Iowa individual income tax return and including retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-06 - Fiscal note. [HF76 Detail]
Download: Iowa-2019-HF76-Introduced.html
House
File
76
-
Introduced
HOUSE
FILE
76
BY
WHEELER
A
BILL
FOR
An
Act
providing
for
the
designation
of
voluntary
income
tax
1
contributions
on
the
Iowa
individual
income
tax
return
and
2
including
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
NEW
SECTION
.
422.12N
Voluntary
income
tax
1
contribution.
2
1.
A
person
who
files
an
individual
or
a
joint
income
tax
3
return
with
the
department
of
revenue
under
section
422.13
4
may
designate
one
dollar
or
more
to
be
paid
as
a
voluntary
5
income
tax
contribution.
If
the
refund
due
on
the
return
or
6
the
payment
remitted
with
the
return
is
insufficient
to
pay
7
the
additional
amount
designated
by
the
taxpayer,
the
amount
8
designated
shall
be
reduced
to
the
remaining
amount
remitted
9
with
the
return.
If
a
taxpayer
also
designates
an
amount
to
an
10
income
tax
checkoff
under
section
422.12D,
422.12H,
422.12K,
11
or
422.12L,
any
refund
due
on
the
return
or
payment
remitted
12
with
the
return
shall
be
credited
to
those
contributions
before
13
the
voluntary
income
tax
contribution
provided
in
this
section.
14
The
designation
of
a
voluntary
income
tax
contribution
under
15
this
section
is
irrevocable.
16
2.
The
director
of
revenue
shall
draft
the
income
tax
form
17
to
allow
voluntary
income
tax
contributions
on
the
tax
return.
18
The
voluntary
income
tax
contribution
provided
in
this
section
19
shall
not
be
considered
an
income
tax
return
checkoff
subject
20
to
section
422.12E.
The
income
tax
form
shall
be
drafted
in
a
21
manner
that
allows
a
taxpayer
to
designate
that
the
voluntary
22
income
tax
contribution,
or
portions
of
the
voluntary
income
23
tax
contribution,
be
credited
to
a
maximum
of
five
different
24
state
funds.
The
director
of
revenue
and
the
director
of
the
25
department
of
management
shall
jointly
adopt
rules
identifying
26
all
current
state
funds
and
shall
revise
or
update
such
list
27
at
least
annually,
and
the
director
of
revenue
shall
make
a
28
complete
and
current
list
of
such
state
funds
available
to
29
taxpayers
in
preparing
their
income
tax
returns.
30
3.
A
voluntary
income
tax
contribution
designated
and
paid
31
pursuant
to
this
section
shall
be
an
unrestricted
charitable
32
contribution
to
the
state
and
shall
not
be
considered
an
33
estimated
tax
payment
or
an
overpayment
of
tax,
or
otherwise
34
credited
to
any
account,
charge,
fee,
loan,
tax,
or
other
35
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indebtedness
of
the
taxpayer
due
the
state.
1
4.
All
contributions
collected
under
this
section
shall
2
be
credited
to
the
state
fund
or
funds
designated
by
the
3
taxpayer.
In
the
event
that
no
state
fund
is
designated
for
a
4
contribution
or
a
portion
of
a
contribution,
such
amounts
shall
5
be
credited
to
the
general
fund
of
the
state.
6
5.
For
purposes
of
this
section,
“state
fund”
means
any
7
fund
or
account
of
the
state
that
meets
all
of
the
following
8
requirements:
9
a.
The
fund
or
account
is
under
the
control
of
the
general
10
assembly.
11
b.
The
fund
or
account
is
authorized
by
law
to
receive
12
moneys.
13
c.
The
receipt
of
moneys
by
the
fund
or
account
in
the
14
manner
provided
in
this
section
would
not
be
in
violation
of
15
any
other
state
or
federal
law,
and
would
not
jeopardize
the
16
receipt
of
federal
funds
to
the
fund
or
account.
17
Sec.
2.
RETROACTIVE
APPLICABILITY.
This
Act
applies
18
retroactively
to
January
1,
2019,
for
tax
years
beginning
on
19
or
after
that
date.
20
EXPLANATION
21
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
22
the
explanation’s
substance
by
the
members
of
the
general
assembly.
23
This
bill
provides
for
the
designation
of
voluntary
24
income
tax
contributions
by
taxpayers
who
file
an
Iowa
25
individual
income
tax
return.
The
bill
requires
the
director
26
of
revenue
to
provide
space
on
the
individual
income
tax
27
form
for
taxpayers
to
make
irrevocable
voluntary
income
tax
28
contributions
to
up
to
five
different
state
funds
of
the
29
state
of
Iowa.
The
director
of
revenue
and
the
director
of
30
the
department
of
management
are
required
to
jointly
adopt
31
rules
identifying
all
current
state
funds,
and
the
director
of
32
revenue
is
required
to
make
such
list
of
state
funds
available
33
to
taxpayers
in
preparing
their
income
tax
returns.
The
bill
34
defines
“state
fund”.
Amounts
collected
are
credited
to
the
35
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state
fund
or
funds
designated
by
the
taxpayer
or,
if
no
state
1
fund
is
designated,
to
the
general
fund
of
the
state.
2
If
the
refund
due
on
the
return
or
the
payment
remitted
with
3
the
return
is
insufficient
to
pay
the
voluntary
income
tax
4
contribution
designated
by
the
taxpayer,
the
amount
designated
5
shall
be
reduced
to
the
remaining
amount
remitted
with
the
6
return.
Additionally,
if
a
taxpayer
also
designates
an
amount
7
to
an
income
tax
checkoff
as
otherwise
provided
by
law,
the
8
tax
refund
or
additional
payment
shall
be
credited
to
those
9
checkoffs
before
the
voluntary
income
tax
contribution.
The
10
voluntary
income
tax
contribution
shall
not
be
considered
an
11
income
tax
checkoff
subject
to
the
limitation
in
Code
section
12
422.12E,
which
limits
to
four
the
number
of
income
tax
return
13
checkoffs
that
can
appear
on
the
return,
and
which
provides
for
14
the
automatic
repeal
of
certain
checkoffs.
15
The
bill
provides
that
the
voluntary
income
tax
16
contributions
are
unrestricted
charitable
contributions
to
the
17
state,
and
shall
not
be
considered
an
estimated
tax
payment,
18
overpayment
of
tax,
or
credited
to
any
indebtedness
of
the
19
taxpayer
due
the
state.
20
The
bill
applies
retroactively
to
January
1,
2019,
for
tax
21
years
beginning
on
or
after
that
date.
22
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