Text: H01798                            Text: H01800
Text: H01700 - H01799                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index



House Amendment 1799

Amendment Text

PAG LIN
  1  1    Amend House File 714 as follows:
  1  2    #1.  Page 9, by inserting after line 10, the
  1  3 following:
  1  4    "If the business meets the criteria for
  1  5 eligibility, the department of economic development
  1  6 shall issue to the business a certification of
  1  7 entitlement for the community development tax credit
  1  8 or child care center tax credit.  The certification
  1  9 shall contain the name of the business, address, tax
  1 10 identification number, the amount of the credit, the
  1 11 tax year for which the certificate applies, and any
  1 12 other information required by the department of
  1 13 revenue and finance."
  1 14    #2.  Page 11, by inserting after line 29, the
  1 15 following:
  1 16    "If the community development tax credit or child
  1 17 care center tax credit is taken on the tax return, a
  1 18 deduction shall not be allowed for Iowa tax purposes
  1 19 for contributions made to a community development
  1 20 project or expenditures for providing child care
  1 21 employee benefits which are deductible for federal tax
  1 22 purposes."
  1 23    #3.  Page 12, by inserting after line 3, the
  1 24 following:
  1 25    "If the community development tax credit or child
  1 26 care center tax credit is taken on the tax return, a
  1 27 deduction shall not be allowed for Iowa tax purposes
  1 28 for contributions made to a community development
  1 29 project or expenditures for providing child care
  1 30 employee benefits which are deductible for federal tax
  1 31 purposes."
  1 32    #4.  Page 12, by inserting after line 12, the
  1 33 following:
  1 34    "If the community development tax credit or child
  1 35 care center tax credit is taken on the tax return, a
  1 36 deduction shall not be allowed for Iowa tax purposes
  1 37 for contributions made to a community development
  1 38 project or expenditures for providing child care
  1 39 employee benefits which are deductible for federal tax
  1 40 purposes." 
  1 41 
  1 42 
  1 43                               
  1 44 SUKUP of Franklin
  1 45 HF 714.302 79
  1 46 mg/cf
     

Text: H01798                            Text: H01800
Text: H01700 - H01799                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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