General Assembly: 80 (2003 Regular GA) - Chapter 133 - Enterprise zone and property rehabilitation tax credits — certificates — transfer


Published: 2003-05-16

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312LAWS OF THE EIGHTIETH G.A., 2003 SESSIONCH. 132

CH. 132CH. 132

CHAPTER 132

SEXUAL ABUSE AND ASSAULT — EVIDENCE — PENALTY FOR ASSAULT

S.F. 402

AN ACT relating to sexual assault offenses by affecting the admissibility of prior criminal of- fenses into evidence in the prosecution of certain sexual offenses and by modifying the penalties for certain assaults.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. NEW SECTION. 701.11 EVIDENCE OF SIMILAR OFFENSES — SEXUAL ABUSE. 1. In a criminal prosecution in which a defendant has been charged with sexual abuse, evi-

denceof thedefendant’s commission of another sexual abuse is admissible andmaybeconsid- ered for its bearing on any matter for which the evidence is relevant. This evidence, though relevant, may be excluded if the probative value of the evidence is substantially outweighed by the danger of unfair prejudice, confusion of the issues, ormisleading the jury, or by consid- erations of undue delay, waste of time, or needless presentation of cumulative evidence. This evidence is not admissible unless the state presents clear proof of the commission of the prior act of sexual abuse. 2. If the prosecution intends to offer evidence pursuant to this section, the prosecution shall

disclose such evidence to the defendant, including statements of witnesses or a summary of the substance of any testimony that is expected to be offered, ten days prior to the scheduled date of trial. The court may for good cause shown permit disclosure less than ten days prior to the scheduled date of trial. 3. For purposes of this section, “sexual abuse” means any commission of or conviction for

a crime defined in chapter 709. “Sexual abuse” also means any commission of or conviction for a crime in another jurisdiction under a statute that is substantially similar to any crime de- fined in chapter 709.

Sec. 2. Section 708.2, Code 2003, is amended by adding the following new subsection: NEW SUBSECTION. 4A. A person who commits an assault, as defined in section 708.1,

andwhouses any object to penetrate the genitalia or anus of another person, is guilty of a class “C” felony.

Approved May 16, 2003

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CH. 133CH. 133

CHAPTER 133

ENTERPRISE ZONE AND PROPERTY REHABILITATION TAX CREDITS — CERTIFICATES — TRANSFER

S.F. 441

AN ACT relating to the transfer of certain property-related tax credits and including effective and retroactive applicability date provisions.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 15E.193B, subsection 8, Code 2003, is amended to read as follows: 8. The amount of the tax credits determined pursuant to subsection 6, paragraph “a”, for

313 LAWS OF THE EIGHTIETH G.A., 2003 SESSION CH. 133

each project shall be approved by the department of economic development. The department shall utilize the financial information required to be provided under subsection 5, paragraph “e”, to determine the tax credits allowed for each project. In determining the amount of tax credits to be allowed for a project, the department shall not include the portion of the project cost financed through federal, state, and local government tax credits, grants, and forgivable loans. Upon approving the amount of the tax credit, the department of economic development shall issue a tax credit certificate to the eligible housingbusiness. An eligible housingbusiness or transferee shall not claim the tax credit unless a tax credit certificate issued by the depart- ment of economic development is attached to the taxpayer’s return for the tax year for which the tax credit is claimed. The tax credit certificate shall contain the taxpayer’s name, address, tax identification number, the amount of the tax credit, and other information required by the department of revenue and finance. The tax credit certificate shall be transferable if low- incomehousing tax credits authorized under section 42 of the Internal RevenueCode are used to assist in the financing of the housing development. Tax credit certificates issued under this chapter may be transferred to any person or entity. Within ninety days of transfer, the trans- fereemust submit the transferred tax credit certificate to the department of economic develop- ment alongwith a statement containing the transferee’s name, tax identification number, and address, and the denomination that each replacement tax credit certificate is to carry and any other information required by the department of revenue and finance. Within thirty days of receiving the transferred tax credit certificate and the transferee’s statement, the department of economic development shall issue one or more replacement tax credit certificates to the transferee. Each replacement certificatemust contain the information required to receive the original certificate and must have the same expiration date that appeared in the transferred tax credit certificate. Tax credit certificate amounts of less than the minimum amount estab- lished by rule of the department of economic development shall not be transferable. A tax credit shall not be claimed by a transferee under subsection 6, paragraph “a”, until a replace- ment tax credit certificate identifying the transferee as the proper holder has been issued. The transferee may use the amount of the tax credit transferred against the taxes imposed

under chapter 422, divisions II, III, andV, and chapter 432 for any tax year the original transfer- or could have claimed the tax credit. Any consideration received for the transfer of the tax credit shall not be included as incomeunder chapter 422, divisions II, III, andV. Any consider- ation paid for the transfer of the tax credit shall not be deducted from income under chapter 422, divisions II, III, and V.

Sec. 2. Section 404A.4, subsection 2, Code 2003, is amended to read as follows: 2. After verifying the eligibility for the tax credit, the state historic preservation office, in

consultation with the department of economic development, shall issue a property rehabilita- tion tax credit certificate to be attached to the person’s tax return. The tax credit certificate shall contain the taxpayer’s name, address, tax identification number, the date of project completion, the amount of credit, and other information required by the department of reve- nue and finance, and a place for the name and tax identification number of a transferee and the amount of the tax credit being transferred.

Sec. 3. Section 404A.4, Code 2003, is amended by adding the following subsection: NEW SUBSECTION. 5. Tax credit certificates issued under this chapter may be trans-

ferred to any person or entity. Within ninety days of transfer, the transferee must submit the transferred tax credit certificate to the state historic preservation office alongwith a statement containing the transferee’s name, tax identification number, and address, and the denomina- tion that each replacement tax credit certificate is to carry and any other information required by the department of revenue and finance. Within thirty days of receiving the transferred tax credit certificate and the transferee’s statement, the office shall issue oneormore replacement tax credit certificates to the transferee. Each replacement certificate must contain the infor- mation required under subsection 2 and must have the same expiration date that appeared in the transferred tax credit certificate. Tax credit certificate amounts of less than theminimum

314LAWS OF THE EIGHTIETH G.A., 2003 SESSIONCH. 133

amount established by rule of the office shall not be transferable. A tax credit shall not be claimedby a transferee under this chapter until a replacement tax credit certificate identifying the transferee as the proper holder has been issued. The transferee may use the amount of the tax credit transferred against the taxes imposed

under chapter 422, divisions II, III, andV, and chapter 432 for any tax year the original transfer- or could have claimed the tax credit. Any consideration received for the transfer of the tax credit shall not be included as incomeunder chapter 422, divisions II, III, andV. Any consider- ation paid for the transfer of the tax credit shall not be deducted from income under chapter 422, divisions II, III, and V.

Sec. 4. EFFECTIVE AND APPLICABILITY DATE. This Act, being deemed of immediate importance, takes effect upon enactment and applies retroactively to January 1, 2003, for tax years beginning on or after that date.

Approved May 16, 2003

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CH. 134CH. 134

CHAPTER 134

BURN INJURY REPORTS BY TREATMENT PROVIDERS

H.F. 455

ANACT requiring licensed health-related professionals to report certain burn injuries to a law enforcement agency.

Be It Enacted by the General Assembly of the State of Iowa:

BURN INJURIES

Section 1. NEW SECTION. 147.113A REPORT OF BURN INJURIES. Any person licensed under the provisions of this subtitle who administers any treatment to

a person suffering a burn which appears to be of a suspicious nature on the body, a burn to the upper respiratory tract, a laryngeal edema due to the inhalation of super-heated air, or a burn injury that is likely to result in death, which appears to have been received in connection with the commission of a criminal offense, or to whom an application is made for treatment of any nature because of any such burn or burn injury shall at once but not later than twelve hours after treatmentwas administeredor applicationwasmade report the fact to lawenforce- ment. The report shall be made to the law enforcement agency within whose jurisdiction the treatment was administered or application was made, or if ascertainable, to the law enforce- ment agency in whose jurisdiction the burn or burn injury occurred, stating the name of such person, the person’s residence if ascertainable, and giving a brief description of the burn or burn injury. Any provision of law or rule of evidence relative to confidential communications is suspended insofar as the provisions of this section are concerned.

Sec. 2. CODIFICATION. The Code editor shall codify this Act separately from sections 147.111 through 147.113.

Approved May 16, 2003