Text: HF2454
Text: HF2456
House File 2455
HOUSE FILE
BY COMMITTEE ON VETERANS
AFFAIRS
(SUCCESSOR TO HSB 722)
A BILL FOR
1 An Act requiring the designation of a county veterans outreach
2 coordinator, establishing a veterans outreach fund, and
3 creating a veterans outreach fund income tax checkoff and
4 including effective date and retroactive applicability
5 provisions.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN
1 1 Section 1. Section 35A.5, subsection 14, paragraph f, Code
1 2 Supplement 2009, is amended by striking the paragraph and
1 3 inserting in lieu thereof the following:
1 4 f. Information related to compliance with the outreach
1 5 requirements under section 35B.6A during the previous calendar
1 6 year.
1 7 Sec. 2. Section 35A.5, subsection 14, Code Supplement 2009,
1 8 is amended by adding the following new paragraph:
1 9 NEW PARAGRAPH. g. An analysis of the information contained
1 10 in paragraphs "a" through "f", including an analysis of such
1 11 information for previous years.
1 12 Sec. 3. NEW SECTION. 35A.15 Veterans outreach fund.
1 13 1. A veterans outreach fund is created within the state
1 14 treasury under the control of the department. The fund
1 15 shall consist of moneys transferred to the fund under section
1 16 422.12F, appropriations made to the fund, reimbursements under
1 17 section 35B.6A, subsection 4, and any other moneys available
1 18 to and obtained or accepted by the department from the federal
1 19 government or private sources for deposit in the fund.
1 20 2. Notwithstanding section 12C.7, interest or earnings on
1 21 moneys in the veterans outreach fund shall be credited to the
1 22 veterans outreach fund. Notwithstanding section 8.33, moneys
1 23 remaining in the veterans outreach fund at the end of a fiscal
1 24 year shall not revert to the general fund of the state.
1 25 3. Moneys credited to the veterans outreach fund shall not
1 26 be transferred, used, obligated, appropriated, or otherwise
1 27 encumbered, except as provided in this section.
1 28 4. a. Except as provided in paragraph "b", the minimum
1 29 balance of the veterans outreach fund required prior to
1 30 expenditure of moneys from the fund is two hundred fifty
1 31 thousand dollars.
1 32 b. If the balance of the veterans outreach fund exceeds
1 33 one hundred thousand dollars, the department may approve
1 34 expenditures from the fund for the purpose of receiving federal
1 35 matching funds to provide veterans outreach as defined in
2 1 section 35B.6A.
2 2 5. a. In addition to the purpose designated in subsection
2 3 4, paragraph "b", if the veterans outreach fund balance
2 4 meets the requirement under subsection 4, paragraph "a",
2 5 the department may approve expenditures from the fund for
2 6 allocations to each county commission of veteran affairs to
2 7 provide veterans outreach under section 35B.6A.
2 8 b. The total amount of allocations to all counties under
2 9 paragraph "a" in any one year shall not exceed an amount equal
2 10 to the balance of the veterans outreach fund minus two hundred
2 11 fifty thousand dollars.
2 12 c. Each county's allocation under paragraph "a" in any year
2 13 shall be an amount equal to the total amount of allocations
2 14 determined under paragraph "b" for that year multiplied by
2 15 the quotient of the total number of veterans residing in that
2 16 county divided by the total number of veterans residing in the
2 17 state.
2 18 6. If the department identifies other purposes for which
2 19 the moneys in the veterans outreach fund may be used for the
2 20 benefit of veterans and veterans' families, the department
2 21 shall submit recommendations for the addition of such purposes
2 22 to the general assembly for review.
2 23 7. The department shall submit an annual report to the
2 24 general assembly by January 15 of each year concerning the
2 25 veterans outreach fund created by this section. The annual
2 26 report shall include financial information concerning moneys
2 27 in the fund and shall also include information on the number,
2 28 amount, and type of expenditures, if any, from the fund during
2 29 the prior calendar year.
2 30 8. The department shall adopt rules, pursuant to chapter
2 31 17A, deemed necessary for the implementation of this section.
2 32 Sec. 4. NEW SECTION. 35B.6A Veterans outreach coordinator ==
2 33 designation == duties.
2 34 1. Each county commission of veteran affairs shall
2 35 designate one of the following individuals as the county
3 1 veterans outreach coordinator:
3 2 a. The executive director or administrator, as applicable,
3 3 employed by the commission under section 35B.6, subsection 1.
3 4 b. An executive director or administrator, as applicable,
3 5 whose services are shared by the county pursuant to an
3 6 agreement under section 35B.6, subsection 2.
3 7 c. An individual hired by the commission specifically to
3 8 provide veterans outreach. An individual under this paragraph
3 9 may be an individual whose veterans outreach services are
3 10 shared between the county and one or more other counties
3 11 pursuant to an agreement under chapter 28E.
3 12 d. A current commissioner on the county commission of
3 13 veteran affairs.
3 14 2. The designation of a county veterans outreach
3 15 coordinator shall not relieve the county, the county commission
3 16 of veteran affairs, or the individual designated of any
3 17 other duty required by law, including but not limited to the
3 18 requirements of section 35B.6.
3 19 3. All moneys allocated to the commission under section
3 20 35A.15 shall be used exclusively for veterans outreach as
3 21 defined in this section. Priority shall be given to veterans
3 22 outreach that is directed toward veterans who have recently
3 23 returned from a combat zone and the families of such veterans.
3 24 4. If a county fails to be in compliance with the
3 25 requirements of this section on June 30 of each fiscal year,
3 26 all moneys received by the county from the veterans outreach
3 27 fund during that fiscal year shall be reimbursed to the
3 28 veterans outreach fund.
3 29 5. Moneys allocated to a county from the veterans outreach
3 30 fund shall be used to supplement and not supplant any existing
3 31 funding provided by the county or received by the county from
3 32 any other source. The department shall adopt a maintenance of
3 33 effort requirement for moneys distributed to counties from the
3 34 veterans outreach fund.
3 35 6. For purposes of this section "veterans outreach"
4 1 means activities and programs, including personnel expenses
4 2 related to such activities and programs, that provide direct
4 3 communication between a veterans outreach coordinator and
4 4 a veteran or a veteran's family to provide information on
4 5 veterans services and programs available through governmental
4 6 entities, nonprofit organizations, or other private sources.
4 7 "Veterans outreach" also means training and educational programs
4 8 for other government employees on topics related to issues
4 9 affecting veterans. Direct communication between a veterans
4 10 outreach coordinator and a veteran or a veteran's family may
4 11 include electronic communication.
4 12 Sec. 5. NEW SECTION. 422.12F Income tax checkoff for the
4 13 veterans outreach fund.
4 14 1. A person who files an individual or a joint income
4 15 tax return with the department of revenue under section
4 16 422.13 may designate five dollars or more to be paid to the
4 17 veterans outreach fund created in section 35A.15. If the
4 18 refund due on the return or the payment remitted with the
4 19 return is insufficient to pay the amount designated by the
4 20 taxpayer to the veterans outreach fund, the amount designated
4 21 shall be reduced to the remaining amount of the refund or the
4 22 remaining amount remitted with the return. The designation of
4 23 a contribution to the veterans outreach fund under this section
4 24 is irrevocable.
4 25 2. The director of revenue shall draft the income tax form
4 26 to allow the designation of contributions to the veterans
4 27 outreach fund on the tax return. The department of revenue,
4 28 on or before January 31, shall transfer the total amount
4 29 designated on the tax return forms due in the preceding
4 30 calendar year to the veterans outreach fund. However, before
4 31 a checkoff pursuant to this section shall be permitted, all
4 32 liabilities on the books of the department of administrative
4 33 services and accounts identified as owing under section 8A.504
4 34 and the political contribution allowed under section 68A.601
4 35 shall be satisfied.
5 1 3. The department of veterans affairs may authorize payment
5 2 of moneys from the veterans outreach fund, in accordance with
5 3 section 35A.15.
5 4 4. The department of revenue shall adopt rules to administer
5 5 this section.
5 6 5. This section is subject to repeal under section 422.12E.
5 7 Sec. 6. IMPLEMENTATION. The income tax checkoff created
5 8 in this Act shall be eligible for placement on the individual
5 9 income tax return form beginning for the tax year commencing
5 10 January 1, 2010, provided the conditions for placement on the
5 11 return form set out in section 422.12E are met.
5 12 Sec. 7. RETROACTIVE APPLICABILITY. The section of this Act
5 13 enacting section 422.12F, applies retroactively to January 1,
5 14 2010, for tax years beginning on or after that date.
5 15 Sec. 8. EFFECTIVE UPON ENACTMENT. This Act, being deemed of
5 16 immediate importance, takes effect upon enactment.
5 17 EXPLANATION
5 18 This bill creates new Code section 35A.15, which establishes
5 19 a veterans outreach fund within the state treasury under the
5 20 control of the department of veterans affairs. The bill
5 21 provides that the fund consists of moneys transferred to the
5 22 fund under section new Code section 422.12F (veterans outreach
5 23 fund checkoff), appropriations made to the fund, required
5 24 reimbursements from counties under new Code section 35B.6A, and
5 25 any other moneys available to and obtained or accepted by the
5 26 department of veterans affairs from the federal government or
5 27 private sources for deposit in the fund. Interest or earnings
5 28 on moneys in the veterans outreach fund are credited to the
5 29 fund and moneys remaining in the fund at the end of a fiscal
5 30 year do not revert to the general fund of the state.
5 31 The moneys in the veterans outreach fund are to be used for
5 32 veterans outreach, as defined in the bill, conducted through
5 33 the county commissions of veteran affairs by designated county
5 34 veterans outreach coordinators. Under new Code section 35B.6A,
5 35 each county commission of veteran affairs is required to
6 1 designate a county veterans outreach coordinator from a list of
6 2 specified individuals. Allocations from the veterans outreach
6 3 fund to each county are made based on the number of veterans
6 4 residing in each county.
6 5 Before the expenditure of moneys can be approved by the
6 6 department of veterans affairs, the veterans outreach fund
6 7 must have a balance of $250,000. However, the department of
6 8 veterans affairs may approve expenditures from the fund for
6 9 the purpose of securing certain federal matching funds if the
6 10 veterans outreach fund balance exceeds $100,000.
6 11 The bill specifies that veterans outreach directed toward
6 12 veterans who have recently returned from a combat zone shall be
6 13 given priority. The bill imposes reimbursement requirements
6 14 on counties who receive moneys from the veterans outreach
6 15 fund, but which fail to comply with the requirements of new
6 16 Code section 35B.6A. The bill requires that moneys from the
6 17 veterans outreach fund must be used to supplement and not
6 18 supplant any existing funding provided by the county.
6 19 This bill establishes an income tax checkoff for the
6 20 veterans outreach fund. The bill provides that a person who
6 21 files an individual or a joint income tax return may designate
6 22 five dollars or more to be paid to the veterans outreach fund.
6 23 The department of revenue, on or before January 31 of each
6 24 year, is required to transfer the total amount designated on
6 25 the tax return forms due in the preceding calendar year to the
6 26 veterans outreach fund.
6 27 The income tax checkoff created in the bill is eligible for
6 28 placement on the individual income tax return form beginning
6 29 for the tax year commencing January 1, 2010, and is subject to
6 30 repeal under Code section 422.12E.
6 31 The bill also establishes certain reporting requirements for
6 32 the department of veterans affairs relating to the veterans
6 33 outreach fund and compliance with the outreach requirements of
6 34 new Code section 35B.6A.
6 35 The bill takes effect upon enactment. The section of the
7 1 bill enacting the income tax checkoff applies retroactively to
7 2 January 1, 2010, for tax years beginning on or after that date.
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Text: HF2454
Text: HF2456