House File 94 H-1033 Amend House File 94 as follows: 1 1. Page 3, before line 28 by inserting: 2 < 2A. In addition to the information to be provided 3 pursuant to subsection 2, there shall be provided on 4 the searchable internet site all of the following: 5 a. A listing and description of special tax credits 6 claimed for the individual income tax, corporate income 7 tax, franchise tax, and insurance premiums tax. A 8 special tax credit is a tax credit for which fewer than 9 twenty percent of the tax filers in the applicable tax 10 category claim the tax credit. For each category of 11 tax the internet site shall list each of the special 12 tax credits applicable to it, the total amount of 13 that tax credit claimed, and the number of taxpayers 14 claiming the tax credit. 15 b. The estimated cost to the state of each of 16 the twenty sales tax exemptions that account for the 17 largest dollar amount share of sales tax exemptions 18 under section 423.3. The cost of each exemption shall 19 be listed by county and, in addition, stated as a per 20 capita amount for each county. This paragraph does not 21 apply to the tax exemptions pursuant to section 423.3, 22 subsections 2, 31, 39, 58, 73, and 85. 23 c. The information to be provided pursuant to 24 subsection 2 shall also be provided for entities or 25 recipients of the special tax credits or exemptions 26 described in this subsection. 27 2B. In providing information pursuant to this 28 section on tax exemptions or tax credits, the 29 confidentiality provisions of Iowa law and federal law 30 shall apply and be adhered to. > 31 ______________________________ ISENHART of Dubuque -1- HF94.153 (2) 84 tw/sc 1/ 1 #1.