Senate File 516 H-1459 Amend the amendment, H-1448, to Senate File 516, as amended, 1 passed, and reprinted by the Senate, as follows: 2 1. Page 8, line 1, after < buildings > by inserting < , except 3 for the judicial branch building, > 4 2. By striking page 10, line 30, through page 11, line 22. 5 3. Page 11, before line 23 by inserting: 6 < Sec. ___. EFFECTIVENESS AND IMPLEMENTATION. The general 7 assembly declares that the appropriation from the general fund 8 of the state to the secretary of state, serving as the state 9 commissioner of elections, made pursuant to 2017 Iowa Acts, 10 House File 640, section 21, subsection 1, is sufficient for the 11 implementation of section 48A.10A contained in 2017 Iowa Acts, 12 House File 516. > 13 4. By striking page 12, line 25, through page 13, line 7. 14 5. Page 16, after line 10 by inserting: 15 < Sec. ___. Section 422.7, subsection 41, paragraph a, 16 subparagraph (1), subparagraph division (b), as enacted by 2017 17 Iowa Acts, Senate File 505, section 1, is amended to read as 18 follows: 19 (b) For the tax year beginning in the 2018 calendar year 20 and for each subsequent tax year, the director shall multiply 21 each dollar amount set forth in subparagraph division (a), 22 subparagraph subdivisions (i) and (ii) by the latest cumulative 23 inflation factor, shall round off the resulting product to 24 the nearest one dollar, and shall incorporate the result into 25 the income tax forms and instructions for each tax year. For 26 purposes of this subparagraph division, “cumulative inflation 27 factor” means the product of the annual inflation factor for 28 the 2018 calendar year and all annual inflation factors for 29 subsequent calendar years as determined by section 422.4, 30 subsection 1, paragraph “a” . The cumulative inflation factor 31 applies to all tax years beginning on or after January 1 of 32 the calendar year for which the latest annual inflation factor 33 has been determined. Notwithstanding any other provision, 34 the annual inflation factor for the 2018 calendar year is one 35 -1- H1448.2700 (1) 87 tm/rn 1/ 3 #1. #2. #3. #4. #5.

hundred percent. > 1 6. Page 18, after line 7 by inserting: 2 < Sec. ___. APPLICABILITY. The section of this division of 3 this Act amending section 422.7, subsection 41, paragraph a, 4 subparagraph (1), subparagraph division (b), applies to tax 5 years beginning on or after January 1, 2018. > 6 7. Page 25, after line 29 by inserting: 7 < DIVISION ___ 8 NATIONAL JUNIOR ANGUS SHOW 9 Sec. ___. 2015 Iowa Acts, chapter 132, section 25, as 10 amended by 2016 Iowa Acts, chapter 1134, section 2, is amended 11 to read as follows: 12 SEC. 25. UNCLAIMED PARI-MUTUEL WAGERING WINNINGS —— 13 HORSE AND DOG RACING. There is appropriated from the moneys 14 available under section 99D.13 to the department of agriculture 15 and land stewardship for the fiscal year beginning July 1, 16 2016, and ending June 30, 2017, the following amount, or so 17 much thereof as is necessary, to be used for the purposes 18 designated: 19 1. For purposes of supporting the department’s 20 administration and enforcement of horse and dog racing law 21 pursuant to section 99D.22 , including for salaries, support, 22 maintenance, and miscellaneous purposes: 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 295,516 24 2. a. For allocation to the Iowa junior angus association 25 in connection with the 2016 2017 national junior angus show: 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,000 27 b. Notwithstanding section 8.33, moneys appropriated in 28 this subsection that remain unencumbered or unobligated at the 29 close of the fiscal year shall not revert but shall remain 30 available to be used to support the purpose designated in 31 paragraph “a” until the close of the succeeding fiscal year. 32 Sec. ___. EFFECTIVE UPON ENACTMENT. This division of this 33 Act, being deemed of immediate importance, takes effect upon 34 enactment. > 35 -2- H1448.2700 (1) 87 tm/rn 2/ 3 #6. #7.