Text: HF00353 Text: HF00355 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 HOUSE FILE 354 1 2 1 3 AN ACT 1 4 RELATING TO ACTIVITIES OF A FOREIGN CORPORATION WHICH DO 1 5 NOT CONSTITUTE DOING BUSINESS IN OR DERIVING INCOME FROM 1 6 THE STATE FOR STATE TAX PURPOSES AND INCLUDING EFFECTIVE 1 7 AND RETROACTIVE APPLICABILITY DATE PROVISIONS. 1 8 1 9 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 1 10 1 11 Section 1. Section 422.34A, Code 1997, is amended by 1 12 adding the following new subsection: 1 13 NEW SUBSECTION. 7. Training employees or educating 1 14 employees, or using facilities in Iowa for this purpose. 1 15 Sec. 2. This Act, being deemed of immediate importance, 1 16 takes effect upon enactment and applies retroactively to 1 17 January 1, 1997, for tax years beginning on or after that 1 18 date. 1 19 1 20 1 21 1 22 RON J. CORBETT 1 23 Speaker of the House 1 24 1 25 1 26 1 27 MARY E. KRAMER 1 28 President of the Senate 1 29 1 30 I hereby certify that this bill originated in the House and 1 31 is known as House File 354, Seventy-seventh General Assembly. 1 32 1 33 1 34 1 35 ELIZABETH ISAACSON 2 1 Chief Clerk of the House 2 2 Approved , 1997 2 3 2 4 2 5 2 6 TERRY E. BRANSTAD 2 7 Governor
Text: HF00353 Text: HF00355 Text: HF00300 - HF00399 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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