Senate File 603 H-1117 Amend the amendment, H-1106, to Senate File 603, as passed by 1 the Senate, as follows: 2 1. Page 2, after line 17 by inserting: 3 < DIVISION ___ 4 RECAPTURE OF TAX EXPENDITURES FOR CHILD LABOR VIOLATIONS. 5 Sec. ___. NEW SECTION . 15K.1 Recapture of tax expenditures 6 for child labor violations. 7 1. As used in this chapter: 8 a. “Business” means the same as a person as defined in 9 section 4.1. 10 b. “Proceeds” means the same as noncash and cash proceeds 11 as defined in section 554.9102. 12 c. “Tax expenditure” means the same as defined in section 13 2.48, subsection 1. 14 2. Notwithstanding any other provision of law to the 15 contrary, beginning on or after July 1, 2025, as a condition 16 of authorizing tax expenditures to a business under any of the 17 programs administered by a department of the state, the value 18 of the tax expenditures authorized by the department shall be 19 subject to recapture by the department administering the tax 20 expenditure if the business, or a contractor, subcontractor, 21 or other third party of the business providing services to the 22 business in the business’s facility, has violated state or 23 federal child labor laws under chapter 92 or the federal Fair 24 Labor Standards Act of 1938. 25 3. The business shall notify the administering department 26 of the violation within thirty days of the ending of the time 27 period to contest or appeal the violation. 28 4. The repayment or recapture of tax expenditures pursuant 29 to this chapter shall be accomplished in the same manner as 30 provided in section 15.330, subsection 2. > 31 2. Page 2, by striking lines 18 through 21 and inserting: 32 < ___. Title page, by striking lines 1 through 4 and 33 inserting < An Act concerning workforce compensation and 34 training, unemployment insurance, recapture of certain tax 35 -1- H 1106.1018 (2) 91 je/js 1/ 2 #1. #2.