H-1392

   Amend House File 661, as passed by the House, as follows:
   1.  Page 5, by striking line 17 and inserting <EFFECTIVE DATE AND APPLICABILITY PROVISIONS>
   2.  Page 5, by striking lines 18 through 27 and inserting: 
   <Sec. ___.  EFFECTIVE DATE.  The section of this Act amending section 450.9 takes effect July 1, 2016.
   Sec. ___.  APPLICABILITY.  The section of this Act amending section 450.9 applies to estates of decedents dying on or after July 1, 2016.
   Sec. ___.  RETROACTIVE APPLICABILITY.
   1.  The section of this Act amending section 422.7 applies to Iowa fiduciary income tax returns filed for tax years ending on or after July 1, 2015, and applies retroactively to July 1, 2015, if approved by the governor on or after July 1, 2015.
   2.  The section of this Act amending section 633.78 applies to written requests presented by a fiduciary on or after July 1, 2015, and applies retroactively to July 1, 2015, if approved by the governor on or after July 1, 2015.
   3.  The section of this Act amending section 633.238 applies to estates of decedents dying on or after July 1, 2015, and applies retroactively to July 1, 2015, if approved by the governor on or after July 1, 2015.>
   3.  Title page, line 6, before <applicability> by inserting <retroactive and other>
   4.  By renumbering as necessary.