§ 422.12J — Income tax checkoff for Iowa election campaign fund

Iowa § 422.12J

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 422: INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

Text

ch 144, §13, 14.
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 and accounts identified as owing under section 421.65 shall
be satisfied.
3. The department of health and 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.