House
File
661
S-3223
Amend
House
File
661,
as
passed
by
the
House,
as
1
follows:
2
1.
Page
5,
by
striking
line
17
and
inserting
3
<
EFFECTIVE
DATE
AND
APPLICABILITY
PROVISIONS
>
4
2.
Page
5,
by
striking
lines
18
through
27
and
5
inserting:
6
<
Sec.
___.
EFFECTIVE
DATE.
The
section
of
this
Act
7
amending
section
450.9
takes
effect
July
1,
2016.
8
Sec.
___.
APPLICABILITY.
The
section
of
this
Act
9
amending
section
450.9
applies
to
estates
of
decedents
10
dying
on
or
after
July
1,
2016.
11
Sec.
___.
RETROACTIVE
APPLICABILITY.
12
1.
The
section
of
this
Act
amending
section
422.7
13
applies
to
Iowa
fiduciary
income
tax
returns
filed
for
14
tax
years
ending
on
or
after
July
1,
2015,
and
applies
15
retroactively
to
July
1,
2015,
if
approved
by
the
16
governor
on
or
after
July
1,
2015.
17
2.
The
section
of
this
Act
amending
section
633.78
18
applies
to
written
requests
presented
by
a
fiduciary
19
on
or
after
July
1,
2015,
and
applies
retroactively
to
20
July
1,
2015,
if
approved
by
the
governor
on
or
after
21
July
1,
2015.
22
3.
The
section
of
this
Act
amending
section
633.238
23
applies
to
estates
of
decedents
dying
on
or
after
July
24
1,
2015,
and
applies
retroactively
to
July
1,
2015,
if
25
approved
by
the
governor
on
or
after
July
1,
2015.
>
26
3.
Title
page,
line
6,
before
<
applicability
>
by
27
inserting
<
retroactive
and
other
>
28
4.
By
renumbering
as
necessary.
29
______________________________
COMMITTEE
ON
WAYS
AND
MEANS
JOE
BOLKCOM,
CHAIRPERSON
-1-
HF661.2243
(2)
86
jh/rj
1/
1
#1.
#2.
#3.
#4.