2009 Iowa Code
Title 2 - Elections and Official Duties
Subtitle 2 - Public Officers and Employees
CHAPTER 68A - CAMPAIGN FINANCE
68A.601 - CHECKOFF -- INCOME TAX.

        68A.601  CHECKOFF -- INCOME TAX.
         A person whose state income tax liability for any taxable year is
      one dollar and fifty cents or more may direct that one dollar and
      fifty cents of that liability be paid over to the Iowa election
      campaign fund when submitting the person's state income tax return to
      the department of revenue.  In the case of a joint return of husband
      and wife having a state income tax liability of three dollars or
      more, each spouse may direct that one dollar and fifty cents be paid
      to the fund.  The director of revenue shall draft the income tax form
      to provide spaces on the tax return which the taxpayer may use to
      designate that contributions made under this section be credited to a
      specified political party as defined by section 43.2, or to the Iowa
      election campaign fund as a contribution to be shared by all such
      political parties in the manner prescribed by section 68A.602.  The
      form shall inform the taxpayer of the consequences of the choices
      provided under this section, but this information may be contained in
      a footnote or other suitable form if the director of revenue finds it
      is not feasible to place the information immediately above the
      signature line.  The action taken by a person for the checkoff is
      irrevocable.  

         Section History: Early Form

         [C75, 77, 79, 81, § 56.18] 

         Section History: Recent Form

         83 Acts, ch 176, § 8, 11; 84 Acts, ch 1263, § 1; 85 Acts, ch 230,
      §1; 86 Acts, ch 1236, § 1, 2; 2003 Acts, ch 40, §9; 2003 Acts, ch
      145, § 286
         CS2003, §68A.601
         Referred to in § 68A.602, 68A.603, 422.12D, 422.12E, 422.12J,
      422.12K, 422.12L, 456A.16