House
File
574
H-1120
Amend
House
File
574
as
follows:
1
1.
By
striking
everything
after
the
enacting
clause
2
and
inserting:
3
<
Section
1.
Section
422.12M,
Code
2013,
is
amended
4
by
adding
the
following
new
subsection:
5
NEW
SUBSECTION
.
2A.
The
department
shall
not
6
reject
an
income
tax
return
as
incomplete
because
a
7
taxpayer
has
failed
to
comply
with
subsection
2.
8
Sec.
2.
RETROACTIVE
APPLICABILITY.
The
section
of
9
this
Act
amending
section
422.12M
applies
retroactively
10
to
January
1,
2013,
for
tax
years
beginning
on
or
after
11
that
date.
12
Sec.
3.
CONTINGENT
REPEAL.
Section
422.12M,
Code
13
2013,
is
repealed
effective
January
1,
2015,
for
tax
14
years
beginning
on
or
after
that
date
if
the
general
15
assembly
or
the
governor
do
not
take
action
to
expand
16
eligibility
for
health
care
under
a
state
or
federal
17
government
health
care
program
during
the
Eighty-fifth
18
General
Assembly.
>
19
2.
Title
page,
line
1,
by
striking
<
repealing
>
and
20
inserting
<
relating
to
>
21
3.
Title
page,
by
striking
lines
4
and
5
and
22
inserting
<
health
care
coverage,
and
including
23
retroactive
applicability
provisions
and
a
contingent
24
repeal.
>
25
______________________________
ISENHART
of
Dubuque
-1-
HF574.952
(2)
85
av/sc
1/
1
#1.
#2.
#3.