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House Journal: Page 1739: Tuesday, April 29, 1997

Page  21

 1   relating to contractual agreements by the department
 2   of revenue and finance, being deemed of immediate
 3   importance, take effect upon enactment.
 4     Sec. 52.  Section 20 of this Act, enacting section
 5   422.53, subsection 8, takes effect January 1, 1998.
 6     Sec. 53.  Sections 42 and 43 of this Act, amending
 7   section 452A.17, subsection 1, being deemed of
 8   immediate importance, take effect upon enactment and
 9   apply retroactively to July 1, 1996."
10     2.  Title page , by striking lines 1 through 7 and
11   inserting the following:  "An Act relating to the
12   administration of state individual income, corporate,
13   franchise, motor fuel, and other taxes; collection of
14   taxes and use of collection receipts; property taxes;
15   property tax credits and replacement claims; sales,
16   services, and use taxes and the imposition thereof on
17   sales of prepaid telephone calling cards and prepaid
18   authorization numbers; tax refund setoffs; and other
19   duties of the department and director of revenue and
20   finance; providing a penalty; and including effective
21   and retroactive applicability date provisions."
Taylor of Linn asked and received unanimous consent that
amendment H-1972, to the Senate amendment H-1957, be deferred.
Falck of Fayette offered the following amendment H-1969, to the
Senate amendment H-1957, filed by Falck, et al., and moved its


 1     Amend the Senate amendment, H-1957, to House File
 2   266, as passed by the House, as follows:
 3     1.  Page 5, by inserting after line 24 the
 4   following:
 5     "Sec. 651.  Section 422.7, Code 1997, is amended by
 6   adding the following new subsection:
 7     NEW SUBSECTION.  35.  The amount of salary paid by
 8   a business to a nonproduction worker which exceeds
 9   thirty times the average annual wage paid to the
10   production workers of that business shall not be
11   allowed as a deduction in determining net income under
12   this section."
13     2.  Page 20, by inserting after line 44 the
14   following:
15     "Sec. ___.  Section 651 of this Act, enacting
16   section 422.7, subsection 35, applies retroactively to
17   January 1, 1997."
Drake of Pottawattamie rose on a point of order that amendment
H-1969, to the Senate amendment H-1957, was not germane.

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