Amend House File 94 as follows:
   1.  Page 3, before line 28 by inserting: 
   <2A.  In addition to the information to be provided pursuant to subsection 2, there shall be provided on the searchable internet site all of the following:
   a.  A listing and description of special tax credits claimed for the individual income tax, corporate income tax, franchise tax, and insurance premiums tax. A special tax credit is a tax credit for which fewer than twenty percent of the tax filers in the applicable tax category claim the tax credit. For each category of tax the internet site shall list each of the special tax credits applicable to it, the total amount of that tax credit claimed, and the number of taxpayers claiming the tax credit.
   b.  The estimated cost to the state of each of the twenty sales tax exemptions that account for the largest dollar amount share of sales tax exemptions under section 423.3. The cost of each exemption shall be listed by county and, in addition, stated as a per capita amount for each county. This paragraph does not apply to the tax exemptions pursuant to section 423.3, subsections 2, 31, 39, 58, 73, and 85.
   c.  The information to be provided pursuant to subsection 2 shall also be provided for entities or recipients of the special tax credits or exemptions described in this subsection.
   2B.  In providing information pursuant to this section on tax exemptions or tax credits, the confidentiality provisions of Iowa law and federal law shall apply and be adhered to.>

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ISENHART of Dubuque