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.