Providing for an Iowa individual income tax checkoff for qualified Iowa zoos, making an appropriation, and providing for the Act’s implementation

This bill provides that taxpayers filing individual income tax returns will be allowed to designate $1 or more on the return to be paid to the Iowa zoo fund. The bill creates the Iowa zoo fund in the state treasury under the control of the department of cultural affairs. department of revenue to annually remit moneys collected from the checkoff to the fund. Moneys in the fund shall be used to provide grants to qualified zoos that submit an application for funding. To be qualified, a zoo must be located in the state, not used primarily for research activities, and accredited by the association of zoos and aquariums. 12E, which allows no more than four checkoffs on the individual tax return form and provides for the automatic repeal of the two checkoffs receiving the least in contributions over a two-year period.12E.