House Amendment 8578 PAG LIN 1 1 Amend the amendment, H=8566, to House File 2794, as 1 2 follows: 1 3 #1. Page 10, by striking lines 43 through 47 and 1 4 inserting the following: <development expenses.In 1 5 determining the amount of early childhood development 1 6 expenses, such expenses paid during November and 1 7 December of the previous tax year shall be considered 1 8 paid in the tax year for which the tax credit is 1 9 claimed.This credit is>. 1 10 #2. Page 11, by inserting after line 6 the 1 11 following: 1 12 <Sec. . Section 422.12C, subsection 2, 1 13 paragraph b, Code Supplement 2005, is amended by 1 14 striking the paragraph.> 1 15 #3. Page 24, by inserting after line 31 the 1 16 following: 1 17 < . The sections of this division of this Act 1 18 amending section 422.12C, subsection 2, apply 1 19 retroactively to January 1, 2006, for tax years 1 20 beginning on or after that date.> 1 21 1 22 1 23 1 24 HOGG of Linn 1 25 HF 2794.205 81 1 26 mg/sh/5476 1 27 1 28 1 29 1 30 1 31 1 32 1 33 1 34 1 35 1 36 1 37 1 38 1 39 1 40 1 41 1 42 1 43 1 44 1 45 1 46 1 47 1 48 1 49 1 50 -1-