House File 2092 H-8003 Amend House File 2092 as follows: 1 1. Page 1, line 34, by striking < Notwithstanding > 2 2. Page 1, line 35, before < section > by inserting: 3 < 1. Notwithstanding > 4 3. Page 2, after line 15 by inserting: 5 < 2. In addition to the requirements of section 6 422.5, subsection 2, paragraph “b”, subparagraph 7 (1), Code 2016, for purposes of the state alternative 8 minimum taxable income calculation in section 422.5, 9 subsection 2, paragraph “b”, subparagraph (1), to the 10 extent that any preference or adjustment is determined 11 by an individual’s federal adjusted gross income, the 12 individual’s federal adjusted gross income is computed 13 in accordance with subsection 1 of this section for tax 14 years beginning during the 2015 calendar year. 15 3. In addition to the requirements of section 16 422.9, subsection 2, paragraph “h”, Code 2016, for 17 purposes of calculating the deductions in section 422.9 18 that are authorized under the Internal Revenue Code, 19 and to the extent that any such deduction is determined 20 by an individual’s federal adjusted gross income, the 21 individual’s federal adjusted gross income is computed 22 in accordance with subsection 1 of this section for tax 23 years beginning during the 2015 calendar year. > 24 ______________________________ NUNN of Polk -1- HF2092.2328 (5) 86 mm/sc 1/ 1 #1. #2. #3.