H-8153

   Amend House File 2443 as follows:
   1.  Page 9, line 24, after <credit.> by inserting <As used in this subsection, “taxpayer” includes an eligible taxpayer or a person transferred a tax credit certificate pursuant to subsection 2A.>
   2.  Page 11, line 25, by striking <subparagraph> and inserting <subparagraphs (1) and>
   3.  Page 11, line 25, by striking <is> and inserting <are>
   4.  Page 11, after line 25 by inserting: 
   <(1)  The amount of the tax credit award. An eligible taxpayer has no right to receive a tax credit certificate or claim a tax credit until all requirements of the agreement and subsections 4 and 5 have been satisfied. The amount of tax credit included on a tax credit certificate issued under this section shall be contingent upon verification by the department authority of the amount of final qualified rehabilitation expenditures.>

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NUNN of Polk