Text: HF00353                           Text: HF00355
Text: HF00300 - HF00399                 Text: HF Index
Bills and Amendments: General Index     Bill History: General Index

House File 354

Partial Bill History

• Bill Introduced: H.J. 414
• Committee Report Issued: S.J. 903
• Passed House: H.J. 570
• Passed Senate: S.J. 1075
• Signed by Governor: H.J. 1397
• Complete Bill History

Bill Text

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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