House
File
2565
H-8267
Amend
the
amendment,
H-8257,
to
House
File
2565,
as
follows:
1
1.
Page
1,
by
striking
lines
2
through
8
and
inserting:
2
<
1.
Page
18,
after
line
33
by
inserting:
3
<
DIVISION
___
4
EMPLOYEE
BONUS
——
TAX
TREATMENT
5
Sec.
___.
Section
422.7,
Code
2022,
is
amended
by
adding
the
6
following
new
subsection:
7
NEW
SUBSECTION
.
63.
a.
Subtract,
to
the
extent
included,
8
the
amount
of
a
bonus
received
by
a
teacher
above
wages
that
9
is
funded
at
least
in
part
from
moneys
received
by
the
state
10
from
the
elementary
and
secondary
school
emergency
relief
fund
11
pursuant
to
the
federal
American
Rescue
Plan
Act
of
2021,
Pub.
12
L.
No.
117-2.
13
b.
Subtract,
to
the
extent
included,
the
amount
of
a
14
bonus
received
by
a
school
employee
above
wages,
other
than
a
15
teacher,
that
is
funded
by
the
school
district.
16
c.
Subtract,
to
the
extent
included,
the
amount
of
a
17
pandemic-related
recruitment
or
retention
bonus
received
by
a
18
child
care
worker
above
wages
that
is
funded
at
least
in
part
19
from
the
Iowa
worker
premium
pay
program.
20
d.
Subtract,
to
the
extent
included,
the
amount
of
a
bonus
21
received
by
a
peace
officer
or
a
correctional
officer
above
22
wages
that
is
funded
at
least
in
part
from
the
Iowa
worker
23
premium
pay
program.
24
e.
As
used
in
this
subsection,
“teacher”
means
the
same
as
25
defined
in
section
272.1.
26
Sec.
___.
RETROACTIVE
APPLICABILITY.
This
division
of
this
27
Act
applies
retroactively
to
January
1,
2022,
for
tax
years
28
beginning
on
or
after
that
date.
>>
29
2.
By
renumbering,
redesignating,
and
correcting
internal
30
references
as
necessary.
31
______________________________
ISENHART
of
Dubuque
-1-
H
8257.4064
(1)
89
es/tm
1/
1
#1.
#2.