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101st Day WEDNESDAY, APRIL 23, 1997 1405 APPENDIX COMMITTEE REPORTS WAYS AND MEANS Final Bill Action: SENATE FILE 553 (SSB 267), a bill for an act relating to the tax treatment of financial institutions and its shareholders which have made an election under subchapter S of the Internal Revenue Code and including a retroactive applicability date provision. Recommendation: APPROVED COMMITTEE BILL. Final Vote: Ayes, 13: Douglas, McKibben, Borlaug, Connolly, Deluhery, Drake, Freeman, Hedge, Judge, Maddox, Redfern, Szymoniak and Vilsack. Nays, none. Absent or not voting, 2: Palmer and McLaren. Fiscal Note: REQUIRED UNDER JOINT RULE 17. ALSO: Final Bill Action: *SENATE FILE 554 (SSB 270), a bill for an act providing for the creation of an Iowa educational savings plan trust, addressing tax aspects, and containing applicability provisions. Recommendation: APPROVED COMMITTEE BILL. Final Vote: Ayes, 15: Douglas, McKibben, Palmer, Borlaug, Connolly, Deluhery, Drake, Freeman, Hedge, Judge, Maddox, McLaren, Redfern, Szymoniak and Vilsack. Nays, none. Fiscal Note: REQUIRED UNDER JOINT RULE 17. *Pursuant to Senate Rule 40, the Legislative Service Bureau reported nonsubstantive changes to the members of the Ways and Means Committee on Senate File 554 and they were attached to the committee report. ALSO: Final Bill Action: HOUSE FILE 724, a bill for an act relating to investments in counties and cities by providing for the establishment of enterprise zones in areas of counties and cities for which tax incentives and assistance are available for eligible businesses locating or located in the enterprise zone. Recommendation: AMEND AND DO PASS AS PROVIDED IN AMENDMENT S(3736. Final Vote: Ayes, 14 Douglas, McKibben, Palmer, Borlaug, Connolly, Deluhery, Drake, Freeman, Hedge, Judge, Maddox, McLaren, Redfern and Szymoniak. Nays, 1: Vilsack.
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