2017 Iowa Code Title X - FINANCIAL RESOURCES Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES Section 422.12K - Income tax checkoff for child abuse prevention program fund.
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INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.12K
422.12K Income tax checkoff for child abuse prevention program fund.
1. A person who files an individual or a joint income tax return with the department of
revenue under section 422.13 may designate one dollar or more to be paid to the child abuse
prevention program fund created in section 235A.2. If the refund due on the return or the
payment remitted with the return is insufficient to pay the additional amount designated by
the taxpayer to the child abuse prevention program fund, the amount designated shall be
reduced to the remaining amount remitted with the return. The designation of a contribution
to the child abuse prevention program fund under this section is irrevocable.
2. The director of revenue shall draft the income tax form to allow the designation of
contributions to the child abuse prevention program fund on the tax return. The department
of revenue, on or before January 31, shall transfer the total amount designated on the tax
return forms due in the preceding calendar year to the child abuse prevention program fund.
However, before a checkoff pursuant to this section shall be permitted, all liabilities on the
books of the department of administrative services and accounts identified as owing under
section 8A.504 and the political contribution allowed under section 68A.601 shall be satisfied.
3. The department of human services may authorize payment of moneys from the child
abuse prevention program fund in accordance with section 235A.2.
4. The department of revenue shall adopt rules to administer this section.
5. This section is subject to repeal under section 422.12E.
2012 Acts, ch 1097, §4, 6
Referred to in §422.16
Limitation on number of income tax checkoffs; automatic repeal of certain checkoffs; see §422.12E
Section applies retroactively to January 1, 2012, for tax years beginning on or after that date; 2012 Acts, ch 1097, §6
Wed Feb 08 03:44:46 2017
Iowa Code 2017, Section 422.12K (21, 0)
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