Senate File 495 - Introduced




                                 SENATE FILE       
                                 BY  COMMITTEE ON WAYS AND
                                     MEANS

                                 (SUCCESSOR TO SSB
                                     1025)

                                      A BILL FOR

  1 An Act eliminating a requirement that taxpayers indicate on
  2    their tax returns the presence or absence of health care
  3    coverage for their dependent children and apply for certain
  4    public health care coverage, and including effective date
  5    and retroactive applicability provisions.
  6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1268SV (1) 87
    av/sc/rn

PAG LIN



  1  1    Section 1.  REPEAL.  Section 422.12M, Code 2017, is repealed.
  1  2    Sec. 2.  EFFECTIVE UPON ENACTMENT.  This Act, being deemed of
  1  3 immediate importance, takes effect upon enactment.
  1  4    Sec. 3.  RETROACTIVE APPLICABILITY.  This Act applies
  1  5 retroactively to January 1, 2017, for tax years beginning on
  1  6 or after that date.
  1  7                           EXPLANATION
  1  8 The inclusion of this explanation does not constitute agreement with
  1  9 the explanation's substance by the members of the general assembly.
  1 10    This bill repeals Code section 422.12M, which requires
  1 11 a taxpayer to indicate on the state individual income tax
  1 12 return the presence or absence of health care coverage for the
  1 13 taxpayer's dependent children and to apply for Medicaid or the
  1 14 hawk=i program if the taxpayer meets certain income eligibility
  1 15 standards.  The bill is effective upon enactment and applies
  1 16 retroactively to January 1, 2017, for tax years beginning on
  1 17 or after that date.
       LSB 1268SV (1) 87
       av/sc/rn