House
File
2443
H-8169
Amend
the
amendment,
H-8153,
to
House
File
2443
as
1
follows:
2
1.
Page
1,
after
line
19
by
inserting:
3
<
___.
Page
15,
after
line
10
by
inserting:
4
<
Sec.
___.
Section
404A.4,
subsection
2,
paragraphs
5
b
and
c,
Code
2016,
are
amended
to
read
as
follows:
6
b.
The
amount
of
a
tax
credit
that
was
reserved
7
prior
to
July
1,
2014,
under
section
404A.4,
Code
2014
,
8
for
use
in
a
fiscal
year
beginning
before
July
1,
2016,
9
that
is
irrevocably
declined
or
revoked
on
or
after
10
July
1,
2014,
but
before
July
1,
2016
2019
,
may
be
11
awarded
under
section
404A.3
during
the
fiscal
year
in
12
which
such
declination
or
revocation
occurs.
Such
tax
13
credits
awarded
shall
not
be
claimed
by
a
taxpayer
in
a
14
fiscal
year
that
is
earlier
than
the
fiscal
year
for
15
which
the
tax
credits
were
originally
reserved.
16
c.
The
amount
of
a
tax
credit
that
was
available
17
for
approval
by
the
state
historical
preservation
18
office
of
the
department
under
section
404A.4,
Code
19
2014
,
in
a
fiscal
year
beginning
on
or
after
July
1,
20
2010,
but
before
July
1,
2014,
that
was
required
to
21
be
allocated
to
new
projects
with
final
qualified
22
rehabilitation
costs
of
five
hundred
thousand
dollars
23
or
less,
or
seven
hundred
fifty
thousand
dollars
or
24
less,
as
the
case
may
be,
and
that
was
not
finally
25
approved
by
the
state
historical
preservation
office,
26
may
be
awarded
under
section
404A.3
during
the
fiscal
27
years
beginning
on
or
after
July
1,
2014,
but
before
28
July
1,
2016
2019
.
>
29
___.
By
renumbering
as
necessary.
>
30
______________________________
NUNN
of
Polk
-1-
H8153.3334
(1)
86
aw/sc
1/
1
#1.