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Senator from Marshall, Senator Giannetto; the Senator from Johnson, Senator Neuhauser; the Senator from Polk, Senator Maddox; the Senator from Allamakee, Senator Zieman. Also: That the Senate has on April 12, 1996, concurred in the House amendment and passed the following bill in which the concurrence of the Senate was asked: Senate File 2157, a bill for an act relating to postsecondary educational programs, the duties of the college student aid commission in administering the Iowa guaranteed loan program, creating a chiropractic loan revolving fund, providing for matters related to the chiropractic graduate student forgivable loan program, modifying the registration requirements for postsecondary schools, and increasing registration fees. Also: That the Senate has on April 11, 1996, refused to concur in the House amendment as amended to the following bill in which the concurrence of the Senate was asked: Senate File 2300, a bill for an act relating to the willful destruction of E911 addressing signs and providing a penalty. Also: That the Senate has on April 12, 1996, refused to concur in the House amendment to the following bill in which the concurrence of the Senate was asked: Senate File 2442, a bill for an act relating to appropriations for the department of human services and the prevention of disabilities policy council and including other provisions and appropriations involving human services and health care and providing for effective and applicability dates. JOHN F. DWYER, Secretary CONSIDERATION OF BILLS Ways and Means Calendar House File 2305, a bill for an act updating the Iowa Code references to the Internal Revenue Code and providing a retroactive applicability date and an effective date, was taken up for consideration. Lamberti of Polk offered the following amendment H-5805 filed by him and moved its adoption: H-5805 1 Amend House File 2305 as follows: 2 1. Page 1, by inserting after line 18 the 3 following: 4 "Sec. 100. Section 422.5, Code 1995, is amended by 5 adding the following new subsection: 6 NEW SUBSECTION. 12. If a taxpayer repays in the 7 current tax year certain amounts of income that were 8 subject to tax under this division in a prior year and 9 a tax benefit would be allowed under similar 10 circumstances under section 1341 of the Internal
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