House File 2468 H-8310 Amend the Senate amendment, H-8307, to House File 1 2468, as amended, passed, and reprinted by the House, 2 as follows: 3 1. Page 2, after line 15 by inserting: 4 < ___. Page 2, after line 16 by inserting: 5 < Sec. ___. Section 422.12A, subsection 2, Code 6 2016, is amended to read as follows: 7 2. The taxes imposed under this division , less 8 the credits allowed under section 422.12 , shall be 9 reduced by an adoption tax credit equal to the amount 10 of qualified adoption expenses paid or incurred by the 11 taxpayer during the tax year in connection with the 12 adoption of a child by the taxpayer, not to exceed 13 two thousand five hundred five thousand dollars per 14 adoption. >> 15 2. Page 3, by striking lines 13 and 14 and 16 inserting: 17 < Sec. ___. EFFECTIVE DATE. The following provision 18 or provisions of this Act take effect January 1, 2017: 19 1. The section of this Act enacting section 20 422.10A. 21 2. The section of this Act amending section 22 422.12A. > 23 3. Page 3, after line 27 by inserting: 24 < Sec. ___. APPLICABILITY. The following provision 25 or provisions of this Act apply to tax years beginning 26 on or after January 1, 2017: 27 1. The section of this Act amending section 28 422.12A. > 29 4. Page 3, line 29, after < credit, > by inserting 30 < the adoption tax credit, > 31 5. By renumbering, redesignating, and correcting 32 internal references as necessary. 33 -1- H8307.3949 (1) 86 mm/sc 1/ 2 #1. #2. #3. #4.