Text: SF2003            Text: SF2005
Complete Bill History


Senate File 2004

SENATE FILE BY HATCH Passed Senate, Date Passed House, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to energy assistance including providing 2 supplemental funding for the low=income home energy assistance 3 program, providing for a household heating tax credit, 4 allocating unclaimed utility refunds, requiring low=income 5 customer rates by rate=regulated public utilities providing 6 gas or electric service, and providing an effective date. 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 8 TLSB 5292SS 81 9 kk/je/5 PAG LIN 1 1 Section 1. SUPPLEMENTAL APPROPRIATION == LOW=INCOME HOME 1 2 ENERGY ASSISTANCE. There is appropriated from the general 1 3 fund of the state to the division of community action agencies 1 4 of the department of human rights for the fiscal year 1 5 beginning July 1, 2005, and ending June 30, 2006, the 1 6 following amount, or so much thereof as is necessary, to be 1 7 used for the following purpose: 1 8 For supplementation of the low=income home energy 1 9 assistance appropriation made in 2005 Iowa Acts, chapter 164, 1 10 section 10, to be used to help eligible households meet home 1 11 energy costs in accordance with 2005 Iowa Acts, chapter 164, 1 12 section 10, subsection 4, and none of the following amount 1 13 shall be used for administrative expenses: 1 14 ................................................. $ 6,000,000 1 15 Sec. 2. NEW SECTION. 422.11M HOUSEHOLD HEATING TAX 1 16 CREDIT. 1 17 1. The taxes imposed under this division, less the credits 1 18 allowed under sections 422.12 and 422.12B, shall be reduced by 1 19 a household heating tax credit. A taxpayer with a taxable 1 20 household net income of less than fifty thousand dollars may 1 21 claim a household heating tax credit for costs paid by the 1 22 taxpayer for energy used to heat the taxpayer's primary 1 23 residence. 1 24 2. The department shall adopt rules to establish a sliding 1 25 scale for eligibility for the tax credit that may be claimed 1 26 under this section based on taxable net household income and 1 27 number of dependents. A tax credit claimed under this section 1 28 shall not be more than one hundred dollars per taxpayer per 1 29 taxable year. Not more than one taxpayer per household may 1 30 claim a tax credit under this section for heating costs paid 1 31 at the same residence without prior approval by the 1 32 department. If the department approves more than one taxpayer 1 33 per household as eligible for a tax credit pursuant to this 1 34 section, the total amount of tax credit that may be claimed by 1 35 all taxpayers of the household shall not be more than one 2 1 hundred dollars. 2 2 3. For purposes of this section, "household income" means 2 3 the same as in section 425.17. 2 4 Sec. 3. Section 473.11, subsection 1, paragraph f, 2 5 unnumbered paragraph 1, Code 2005, is amended to read as 2 6 follows: 2 7 The moneys deposited under section 473.16 in the general 2 8 fund of the state shall be used for research and development 2 9 of selected projects to improve Iowa's energy independence by 2 10 developing improved methods of energy efficiency, or by 2 11 increased development and use of Iowa's renewable 2 12 nonresource=depleting energy resources. The moneys credited 2 13 to the general fund of the state under section 556.18, 2 14 subsection 3, shall be used for means=tested energy 2 15 conservation and alternative energy resource projects and 2 16 energy crisis assistance as selected by the administrator of 2 17 the division of community action agencies of the department of 2 18 human rights. The projects shall be selected by the director 2 19 and administered by the department. Selection criteria for 2 20 funded projects shall include consideration of indirect 2 21 restitution to those persons in the state in the utility 2 22 customer classes and the utility service territories affected 2 23 by unclaimed utility refunds or deposits. 2 24 Sec. 4. Section 476.6, Code 2005, is amended by adding the 2 25 following new subsection: 2 26 NEW SUBSECTION. 23. RATES FOR LOW=INCOME PERSONS. The 2 27 board shall require each rate=regulated public utility 2 28 providing gas or electric service to offer reduced rates for 2 29 eligible low=income residential customers. Customer 2 30 eligibility for reduced rates shall be adopted by rule and 2 31 shall be similar to the eligibility requirements for the Iowa 2 32 affordable heating program under section 216A.103. The board 2 33 shall determine and provide a schedule of reduced rates for 2 34 each rate=regulated public utility after notice and a hearing 2 35 conducted as a contested case proceeding pursuant to chapter 3 1 17A. 3 2 Sec. 5. EFFECTIVE DATE. Section 1 of this Act, being 3 3 deemed of immediate importance, takes effect upon enactment. 3 4 EXPLANATION 3 5 This bill relates to the provision of energy assistance. 3 6 The bill provides for a supplementary appropriation to the 3 7 low=income home energy assistance program administered by the 3 8 division of community action agencies of the department of 3 9 human rights for the fiscal year beginning July 1, 2005, in 3 10 the amount of $6,000,000. The supplementary appropriation is 3 11 for energy cost assistance and not for administrative 3 12 expenses. This provision takes effect upon enactment. 3 13 The bill establishes a household heating tax credit. A 3 14 taxpayer with less than $50,000 annual taxable household 3 15 income may claim a tax credit from personal income taxes 3 16 imposed by Code chapter 422. The tax credit shall be for an 3 17 amount not more than $100 per taxpayer for the costs paid by 3 18 the taxpayer for energy used to heat the taxpayer's primary 3 19 residence. The department of revenue may give prior approval 3 20 for a tax credit to more than one taxpayer from a single 3 21 residence but the total tax credit for all taxpayers from a 3 22 single residence shall not exceed $100. The department is 3 23 required to establish a sliding scale for eligibility for the 3 24 tax credit based on taxable household net income. 3 25 The bill provides that unclaimed utility refunds shall be 3 26 used for means=tested energy conservation and energy crisis 3 27 assistance projects as selected by the administrator of the 3 28 division of community action agencies of the department of 3 29 human rights. Under current law, unclaimed utility refunds 3 30 may be used for energy conservation and alternative energy 3 31 resource projects as selected by the director of the 3 32 department of natural resources. 3 33 The bill provides that the Iowa utilities board of the 3 34 department of commerce shall require all rate=regulated public 3 35 utilities providing gas or electric service to offer reduced 4 1 rates to eligible low=income residential customers. The board 4 2 is required to adopt rules to establish customer eligibility 4 3 and to determine and provide a reduced rate schedule for each 4 4 rate=regulated public utility after notice and a hearing 4 5 conducted as a contested case proceeding pursuant to Code 4 6 chapter 17A. A "rate=regulated public utility providing gas 4 7 or electric service" does not include a utility providing 4 8 electric service to fewer than 10,000 customers, an electric 4 9 cooperative corporation or association, a municipally owned 4 10 utility, or a gas public utility with fewer than 2,000 4 11 customers. 4 12 LSB 5292SS 81 4 13 kk:rj/je/5
Text: SF2003            Text: SF2005 Complete Bill History