Text: HSB00721 Text: HSB00723 Text: HSB00700 - HSB00799 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.3, subsection 5, Code Supplement
1 2 2001, as amended by 2002 Iowa Acts, House File 2116, section
1 3 3, is amended by striking the subsection and inserting in lieu
1 4 thereof the following:
1 5 5. "Internal Revenue Code" means the Internal Revenue Code
1 6 of 1954, prior to the date of its redesignation as the
1 7 Internal Revenue Code of 1986 by the Tax Reform Act of 1986,
1 8 or means the Internal Revenue Code of 1986 as amended to and
1 9 including March 31, 2002, whichever is applicable.
1 10 Sec. 2. RETROACTIVITY. This Act applies retroactively to
1 11 January 1, 2001, for tax years beginning on or after that
1 12 date.
1 13 Sec. 3. EFFECTIVE DATE. This Act, being deemed of
1 14 immediate importance, takes effect upon enactment.
1 15 EXPLANATION
1 16 This bill updates the reference to the federal Internal
1 17 Revenue Code to include changes to the Internal Revenue Code
1 18 up to March 31, 2002, including changes made by the federal
1 19 Economic Recovery and Assistance for American Workers Act of
1 20 2001.
1 21 The bill takes effect upon enactment and applies
1 22 retroactively to January 1, 2001, for tax years beginning on
1 23 or after that date.
1 24 LSB 7178HC 79
1 25 sc/sh/8
Text: HSB00721 Text: HSB00723 Text: HSB00700 - HSB00799 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
© 2002 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Tue Apr 16 13:27:52 CDT 2002
URL: /DOCS/GA/79GA/Legislation/HSB/00700/HSB00722/020408.html
jhf