Amend Senate File 506 as follows:
   1.  Page 1, by striking lines 31 through 33 and inserting: 
   <Sec. ___.  REPEAL.  Section 422.12M, Code 2011, is repealed.
   Sec. ___.  EFFECTIVE UPON ENACTMENT AND RETROACTIVE APPLICABILITY.  This Act, being deemed of immediate importance, takes effect upon enactment and applies retroactively to January 1, 2011, for tax years beginning on or after that date.>
   2.  Title page, by striking lines 1 through 3 and inserting <An Act relating to the administration of the tax laws by providing for a small employer health insurance tax credit and by repealing a requirement that taxpayers indicate on their tax returns the presence or absence of health coverage for their dependent children and apply for certain public health care coverage, and including effective date and retroactive applicability provisions.>

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JERRY BEHN