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.