Amend House File 652 as follows:
   1.  Page 1, before line 1 by inserting: 
   Section 1.  Section 422.7, subsection 40, Code 2011, is amended to read as follows:
   40.  Subtract, to the extent included, active duty pay received by a person in the national guard or armed forces military reserve for service performed on or after January 1, 2003, pursuant to military orders related to Operation Iraqi Freedom, Operation New Dawn, Operation Noble Eagle, and Operation Enduring Freedom.>
   2.  Page 1, by striking lines 8 through 10 and inserting: 
   <Sec. ___.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.
   1.  This Act, being deemed of immediate importance, takes effect upon enactment.
   2.  The section of this Act amending section 422.7, subsection 40, applies retroactively to January 1, 2010, for tax years beginning on or after that date. 
   3.  The section of this Act enacting section 422.7, subsection 42A, applies retroactively to January 1, 2011, for tax years beginning on or after that date.>
   3.  Title page, line 3, after<service> by inserting <and service in Operation New Dawn>
   4.  Title page, line 3, after<including> by inserting <effective date and>
   5.  By renumbering as necessary.

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SANDS of Louisa