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 isinsufficient to pay the additional amount designated by the taxpayer to the child abuse prevention program fund, the amount designated shall be reduced tothe 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, allliabilities 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. ch 1118, §73, 74; 2023 Acts, ch 19, §1121
‹ Prev All Iowa sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.