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.