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Text: S03846 Text: S03848 Text: S03800 - S03899 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 731 as amended, passed, and
1 2 reprinted by the House as follows:
1 3 #1. Page 21, by inserting after line 17 the
1 4 following:
1 5 "Sec. 901. Section 422.7, Code 1997, is amended by
1 6 adding the following new subsection:
1 7 NEW SUBSECTION. 35. Subtract, to the extent not
1 8 otherwise deducted in computing adjusted gross income,
1 9 the amounts paid by the taxpayer for the purchase of
1 10 health benefits coverage or insurance, including
1 11 coverage or insurance for long-term health and nursing
1 12 care, for the taxpayer, the taxpayer's spouse, or a
1 13 person who is related to the taxpayer or taxpayer's
1 14 spouse within the second degree of consanguinity.
1 15 Sec. 902. Section 422.9, subsection 2, paragraph
1 16 i, Code 1997, is amended to read as follows:
1 17 i. If the taxpayer has a deduction for medical
1 18 care expenses under section 213 of the Internal
1 19 Revenue Code, the taxpayer shall recompute for the
1 20 purposes of this subsection the amount of the
1 21 deduction under section 213 by excluding from medical
1 22 care, as defined in section 213, the amount subtracted
1 23 under section 422.7, subsection 32 or 35, to the
1 24 extent it constitutes medical care as defined in
1 25 section 213.
1 26 Sec. . Sections 901 and 902 of this Act apply
1 27 retroactively to January 1, 1997, for tax years
1 28 beginning on or after that date."
1 29
1 30
1 31
1 32 LYLE E. ZIEMAN
1 33 HF 731.11
1 34 mg/cc/26
Text: S03846 Text: S03848 Text: S03800 - S03899 Text: S Index Bills and Amendments: General Index Bill History: General Index
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