Iowa General Assembly
Daily Bills, Amendments & Study Bills
February 11, 2010
H-8093
House Amendment 8093
PAG LIN
1 1 Amend the amendment, H=8077, to Senate File 2088,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 1, line 8, by striking <thirty> and
1 5 inserting <three business>
PETERSEN of Polk
SF2088.1019 (1) 83
ec/nh
H-8094
House Amendment 8094
PAG LIN
1 1 Amend the amendment, H=8045, to Senate File 2088,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 11, after line 41 by inserting: #___.
1 5 Page 118, after line 8 by inserting:
1 6 <DIVISION ___
1 7 WIND ENERGY TAX CREDIT REPEAL
1 8 Sec. ___. Section 422.11J, Code 2009, is amended to
1 9 read as follows:
1 10 422.11J Tax credits for wind energy production and
1 11 renewable energy.
1 12 The taxes imposed under this division, less the
1 13 credits allowed under section 422.12, shall be reduced
1 14 by the tax credits credit for wind energy production
1 15 allowed under chapter 476B and for renewable energy
1 16 allowed under chapter 476C.
1 17 Sec. ___. Section 422.33, subsection 16, Code
1 18 Supplement 2009, is amended to read as follows:
1 19 16. The taxes imposed under this division shall
1 20 be reduced by the tax credits credit for wind energy
1 21 production allowed under chapter 476B and for renewable
1 22 energy allowed under chapter 476C.
1 23 Sec. ___. Section 422.60, subsection 8, Code
1 24 Supplement 2009, is amended to read as follows:
1 25 8. The taxes imposed under this division shall
1 26 be reduced by the tax credits credit for wind energy
1 27 production allowed under chapter 476B and for renewable
1 28 energy allowed under chapter 476C.
1 29 Sec. ___. Section 423.4, subsection 4, Code
1 30 Supplement 2009, is amended to read as follows:
1 31 4. A person in possession of a wind energy
1 32 production tax credit certificate pursuant to chapter
1 33 476B or a renewable energy tax credit certificate
1 34 issued pursuant to chapter 476C may apply to the
1 35 director for refund of the amount of sales or use tax
1 36 imposed and paid upon purchases made by the applicant.
1 37 a. The refunds may be obtained only in the
1 38 following manner and under the following conditions:
1 39 (1) On forms furnished by the department and filed
1 40 by January 31 after the end of the calendar year in
1 41 which the tax credit certificate is to be applied, the
1 42 applicant shall report to the department the total
1 43 amount of sales and use tax paid during the reporting
1 44 period on purchases made by the applicant.
1 45 (2) The applicant shall separately list the amounts
1 46 of sales and use tax paid during the reporting period.
1 47 (3) If required by the department, the applicant
1 48 shall prove that the person making the sales has
1 49 included the amount thereof in the computation of the
1 50 sales price of such person and that such person has
House Amendment 8094 continued
2 1 paid the tax levied by this subchapter or subchapter
2 2 III, based upon such computation of the sales price.
2 3 (4) The applicant shall provide the tax credit
2 4 certificates certificate issued pursuant to chapter
2 5 476B or 476C to the department with the forms required
2 6 by this paragraph "a".
2 7 b. If satisfied that the foregoing conditions
2 8 and requirements have been complied with, the
2 9 director shall refund the amount claimed by the
2 10 applicant for an amount not greater than the
2 11 amount of tax credits credit issued in a tax credit
2 12 certificates certificate pursuant to chapter
2 13 476B or 476C.
2 14 Sec. ___. Section 432.12E, Code 2009, is amended to
2 15 read as follows:
2 16 432.12E Tax credits for wind energy production and
2 17 renewable energy.
2 18 The taxes imposed under this chapter shall be
2 19 reduced by the tax credits for wind energy production
2 20 allowed under chapter 476B and credit for renewable
2 21 energy allowed under chapter 476C.
2 22 Sec. ___. Section 437A.6, subsection 1, paragraph
2 23 c, Code Supplement 2009, is amended to read as follows:
2 24 c. Wind energy conversion property subject to
2 25 section 427B.26 or eligible for a tax credit under
2 26 chapter 476B.
2 27 Sec. ___. Section 437A.17B, Code 2009, is amended
2 28 to read as follows:
2 29 437A.17B Reimbursement for renewable energy.
2 30 A person in possession of a wind energy tax credit
2 31 certificate issued pursuant to chapter 476B or a
2 32 renewable energy tax credit certificate issued
2 33 pursuant to chapter 476C may apply to the director
2 34 for a reimbursement of the amount of taxes imposed
2 35 and paid by the person pursuant to this chapter in
2 36 an amount not more than the person received in wind
2 37 energy tax credit certificates pursuant to chapter
2 38 476B or renewable energy tax credit certificates
2 39 pursuant to chapter 476C. To obtain the reimbursement,
2 40 the person shall attach to the return required under
2 41 section 437A.8 the wind energy tax credit certificates
2 42 issued to the person pursuant to chapter 476B, or the
2 43 renewable energy tax credit certificates issued to the
2 44 person pursuant to chapter 476C, and provide any other
2 45 information the director may require. The director
2 46 shall direct a warrant to be issued to the person for
2 47 an amount equal to the tax imposed and paid by the
2 48 person pursuant to this chapter but for not more than
2 49 the amount of the wind energy tax credit certificates
2 50 or renewable energy tax credit certificates attached to
House Amendment 8094 continued
3 1 the return.
3 2 Sec. ___. Section 476C.4, subsection 6, Code 2009,
3 3 is amended by striking the subsection.
3 4 Sec. ___. Section 524.802, subsection 14, Code
3 5 2009, is amended by striking the subsection.
3 6 Sec. ___. REPEAL. Section 476B.2, 476B.3, 476B.7,
3 7 476B.8, 476B.9, and 476B.10, Code 2009, is repealed.
3 8 Sec. ___. REPEAL. Sections 476B.1, 476B.4,
3 9 476B.5, 476B.6, and 476B.6A, Code Supplement 2009, are
3 10 repealed. >
WATTS of Dallas
SF2088.1012 (2) 83
rn/rj:nh
-1-
H-8095
House Amendment 8095
PAG LIN
1 1 Amend the amendment, H=8045, to Senate File 2088,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. By striking page 18, line 44, through page 19,
1 5 line 49, and inserting: #___.
1 6 By striking page 166, line 25, through page
1 7 198, line 6.>
1 8 #2. By renumbering as necessary.
WINCKLER of Scott
SF2088.1026 (3) 83
jp/nh
H-8096
House Amendment 8096
PAG LIN
1 1 Amend the amendment, H=8045, to Senate File 2088,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 18, by striking lines 44 through 47 and
1 5 inserting: #___.
1 6 Page 167, line 23, by striking <and school
1 7 district> #___.
1 8 Page 168, line 23, after <department.>
1 9 by inserting <The state council or subunit of the
1 10 council shall also serve as the Iowa head start
1 11 program advisory board, as authorized by the federal
1 12 government. For purposes of the head start advisory
1 13 board function, the membership shall comply with
1 14 federal requirements but the majority of the members
1 15 shall be citizen members.> #___.
1 16 Page 168, by striking lines 24 through 35 and
1 17 inserting:
1 18 <2. a. The state council shall consist of fifteen
1 19 voting members with eight citizen members and seven
1 20 agency members. A citizen member shall not be an
1 21 elected official, public employee, or paid staff
1 22 member of an agency receiving funding through an
1 23 early childhood initiative stakeholder. The state
1 24 agency members shall be the director or administrator
1 25 of the following state agencies or units, or their
1 26 designees: the departments of economic development,
1 27 education, human services, public health, and workforce
1 28 development, and the head start collaboration office.
1 29 The state agency designees shall be selected on an
1 30 annual basis. The citizen members shall be appointed
1 31 by the governor, subject to confirmation by the
1 32 senate. The citizen member appointees shall include
1 33 representatives of institutions of higher education in
1 34 the state, local providers of early childhood services,
1 35 and head start program agencies. >#___.
1 36 Page 169, by striking line 23 and inserting:
1 37 <5. The state council shall select a chairperson
1 38 from the state >#___.
1 39 Page 172, after line 2 by inserting:
1 40 <___. Promote evidence=based practices and
1 41 programs, continuous improvement, and accountability.
1 42 ___. Create advisory bodies of stakeholders to
1 43 address general or specific purposes. >#___.
1 44 Page 172, line 3, by striking <Bureau> and
1 45 inserting <Early childhood Iowa administrative home ==
1 46 bureau >#___.
1 47 Page 172, by striking lines 5 through 8 and
1 48 inserting:
1 49 <The department shall serve as the administrative
1 50 home for the early childhood Iowa initiative and shall
House Amendment 8096 continued
2 1 establish a bureau of early childhood services to
2 2 perform various departmental functions relating to the
2 3 initiative. The functions, which shall be performed
2 4 by the bureau in collaboration with the state agencies
2 5 participating in the initiative, the state council, and
2 6 early childhood Iowa areas, shall include but are not
2 7 limited to all of the following: >
2 8 #2. Page 19, after line 11 by inserting: #___.
2 9 Page 178, line 16, after <five.> by inserting
2 10 <The plan shall be submitted to the state council for
2 11 recommendation to the state board regarding approval of
2 12 the plan.>
2 13 #3. Page 19, after line 27 by inserting: #___.
2 14 Page 180, line 30, after <department> by
2 15 inserting <, in collaboration with the state council,> #___.
2 16 Page 180, line 31, after <programs> by
2 17 inserting <offered by school districts. The state
2 18 council shall develop guidelines and adopt rules for
2 19 family support programs offered by early childhood Iowa
2 20 areas>
2 21 #4. Page 19, after line 36 by inserting: #___.
2 22 By striking page 185, line 35, through page
2 23 186, line 1, and inserting <areas pursuant to criteria
2 24 established by the department of human services in
2 25 accordance with state and federal law. The criteria
2 26 shall include but are not>
2 27 #5. By renumbering as necessary.
WINCKLER of Scott
WENDT of Woodbury
SF2088.965 (1) 83
jp/rj
-1-
H-8097
House Amendment 8097
PAG LIN
1 1 Amend the amendment, H=8045, to Senate File 2088,
1 2 as amended, passed, and reprinted by the Senate, as
1 3 follows:
1 4 #1. Page 11, after line 41 by inserting: #___.
1 5 Page 118, after line 8 by inserting:
1 6 <DIVISION ___
1 7 DEPARTMENT OF NATURAL
1 8 RESOURCES RULEMAKING
1 9 Sec. ___. Section 455A.4, subsection 1, unnumbered
1 10 paragraph 1, Code Supplement 2009, is amended to read
1 11 as follows:
1 12 Except as otherwise provided by law and subject to
1 13 rules adopted by the natural resource commission and
1 14 the environmental protection commission, the director
1 15 shall:
1 16 Sec. ___. Section 455A.4, subsection 1, paragraph
1 17 i, Code Supplement 2009, is amended to read as follows:
1 18 i. Adopt rules in accordance with chapter 17A
1 19 as necessary or desirable for the organization or
1 20 reorganization of the department to provide for the
1 21 administration of chapter 321G, 321I, 455B, 455C,
1 22 456A, 456B, 457A, 459, 459A, 461A, 462A, 462B, 464A,
1 23 465C, 481A, 481B, 483A, 484A, or 484B. Rulemaking
1 24 authority held by the natural resource commission or
1 25 the environmental protection commission is vested in
1 26 the director upon the effective date of this division
1 27 of this Act. Rules adopted by the natural resource
1 28 commission or the environmental protection commission
1 29 prior to the effective date of this division of this