Text: HF2454            Text: HF2456
Complete Bill History


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: TLSB 6223HV (1) 83 md/sc 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. LSB 6223HV (1) 83 md/sc
Text: HF2454            Text: HF2456 Complete Bill History