H-8310

   Amend  the Senate amendment, H-8307, to House File 2468, as amended, passed, and reprinted by the House, as follows:
   1.  Page 2, after line 15 by inserting: 
   <___.  Page 2, after line 16 by inserting: 
   <Sec. ___.  Section 422.12A, subsection 2, Code 2016, is amended to read as follows:
   2.  The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by an adoption tax credit equal to the amount of qualified adoption expenses paid or incurred by the taxpayer during the tax year in connection with the adoption of a child by the taxpayer, not to exceed two thousand five hundred five thousand dollars per adoption.>>
   2.  Page 3, by striking lines 13 and 14 and inserting: 
   <Sec. ___.  EFFECTIVE DATE.  The following provision or provisions of this Act take effect January 1, 2017:
   1.  The section of this Act enacting section 422.10A.
   2.  The section of this Act amending section 422.12A.>
   3.  Page 3, after line 27 by inserting: 
   <Sec. ___.  APPLICABILITY.  The following provision or provisions of this Act apply to tax years beginning on or after January 1, 2017:
   1.  The section of this Act amending section 422.12A.>
   4.  Page 3, line 29, after <credit,> by inserting <the adoption tax credit,>
   5.  By renumbering, redesignating, and correcting internal references as necessary.

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WINDSCHITL of Harrison