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4 "4. Moneys in the taxpayer relief account shall be 5 used to compensate the general fund of the state for 6 lost income tax revenue resulting from the increase in 7 the child and dependent care credit under this Act. 8 Sec. 400. Section 422.12C, subsection 1, 9 unnumbered paragraph 1, Code 1995, is amended to read 10 as follows: 11 1. The taxes imposed under this division, less the 12 credits allowed under sections 422.11A, 422.11B, 13 422.11C, 422.12, and 422.12B shall be reduced by a 14 child and dependent care credit equal to thefollowing15percentagesamount of the federal child and dependent 16 care credit provided in section 21 of the Internal 17 Revenue Code:. 18 Sec. 401. Section 422.12C, subsection 1, 19 paragraphs a, b, c, d, e, and f, Code 1995, are 20 amended by striking the paragraphs. 21 Sec. ___. Sections 400 and 401 of this division, 22 being deemed of immediate importance, take effect upon 23 enactment and apply retroactively to tax years 24 beginning on or after that date." 25 2. Title page, line 3, by inserting after the 26 word "tax," the following: "increasing the child and 27 dependent care individual income tax credit,". Halvorson of Clayton rose on a point of order that amendment H-5039 was not germane. The Speaker ruled the point well taken and amendment H-5039 not germane. Cataldo of Polk moved to suspend the rules to consider amendment H-5039. Roll call was requested by Cataldo of Polk and McCoy of Polk. On the question "Shall the rules be suspended to consider amendment H-5039?" (H.F. 2111) The ayes were, 36: Baker Bell Bernau Brammer Brand Burnett Cataldo Cohoon Connors Doderer Drees Harper Holveck Jochum Koenigs Kreiman Larkin Mascher May McCoy Mertz Moreland Mundie Murphy Myers Nelson, L. O'Brien Ollie Osterhaus Schrader Shoultz Taylor Warnstadt Weigel Wise Witt The nays were, 59: Arnold Blodgett Boddicker Boggess Bradley Branstad Carroll Churchill
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