Iowa SF 428: A bill for an act updating the Code references to the Internal Revenue Code and decoupling from certain federal bonus depreciation provisions, and including effective date and retroactive applicability provisions.

Status: Subcommittee: Feenstra, Behn, and Jochum. (as of 2017-03-07)

State: Iowa · Session: 2017-2018 · Bill: SF 428

Subjects: corporate taxes, depreciation, high quality jobs program, income taxes, internal revenue code, research, tax credits, taxation

Sponsors: Allen, Bolkcom, Bowman, Hart, Jochum, Kinney, Lykam, Ragan

Bill Text

Senate
File
428
-
Introduced

SENATE
FILE
428

BY
COMMITTEE
ON
NATURAL

RESOURCES
AND
ENVIRONMENT

(SUCCESSOR
TO
SF
298)

A
BILL
FOR

An
Act
creating
a
muskellunge
fishing
fee.
1

BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
2

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S.F.
428

Section
1.
NEW
SECTION
.
483A.6C
Muskellunge
fishing
fee.
1

Any
person
required
to
have
a
fishing
license
shall
not
fish
2

for
or
possess
muskellunge
unless
that
person
has
paid
the
3

muskellunge
fishing
fee.
The
proceeds
from
the
fee
shall
be
4

used
exclusively
for
the
muskellunge
program
designated
by
the
5

commission.
The
commission
may
grant
a
permit
to
a
community
6

event
in
which
muskellunge
will
be
stocked
in
water
that
is
not
7

designated
muskellunge
water
and
a
person
may
catch
and
possess
8

muskellunge
during
the
period
and
from
the
water
covered
by
the
9

permit
without
having
paid
the
muskellunge
fishing
fee.
10

EXPLANATION
11

The
inclusion
of
this
explanation
does
not
constitute
agreement
with
12

the
explanation’s
substance
by
the
members
of
the
general
assembly.
13

This
bill
creates
a
muskellunge
fishing
fee.
The
bill
14

requires
any
person
required
to
have
a
fishing
license
to
pay
15

a
muskellunge
fishing
fee
to
fish
for
or
possess
muskellunge.
16

The
bill
directs
the
proceeds
of
the
fee
to
be
used
exclusively
17

by
the
natural
resource
commission
(commission)
for
the
18

muskellunge
program
designated
by
the
commission.
19

The
bill
provides
an
exception
to
the
muskellunge
fishing
20

fee
requirement
for
the
period
of
a
community
event
where
21

muskellunge
are
stocked
in
water
that
is
not
designated
22

muskellunge
water.
For
the
fee
exception
to
apply,
the
event
23

must
be
granted
a
permit
by
the
commission.
24

In
addition
to
any
applicable
penalties,
a
person
who
25

unlawfully
takes
muskellunge
shall
reimburse
the
state
$1,000
26

for
each
muskellunge
caught
or
possessed.
27

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