H-1117

   Amend  the amendment, H-1106, to Senate File 603, as passed by the Senate, as follows:
   1.  Page 2, after line 17 by inserting: 
<DIVISION ___
RECAPTURE OF TAX EXPENDITURES FOR CHILD LABOR VIOLATIONS.

   Sec. ___.  NEW SECTION.  15K.1  Recapture of tax expenditures for child labor violations.
   1.  As used in this chapter:
   a.  “Business” means the same as a person as defined in section 4.1.
   b.  “Proceeds” means the same as noncash and cash proceeds as defined in section 554.9102.
   c.  “Tax expenditure” means the same as defined in section 2.48, subsection 1.
   2.  Notwithstanding any other provision of law to the contrary, beginning on or after July 1, 2025, as a condition of authorizing tax expenditures to a business under any of the programs administered by a department of the state, the value of the tax expenditures authorized by the department shall be subject to recapture by the department administering the tax expenditure if the business, or a contractor, subcontractor, or other third party of the business providing services to the business in the business’s facility, has violated state or federal child labor laws under chapter 92 or the federal Fair Labor Standards Act of 1938.
   3.  The business shall notify the administering department of the violation within thirty days of the ending of the time period to contest or appeal the violation.
   4.  The repayment or recapture of tax expenditures pursuant to this chapter shall be accomplished in the same manner as provided in section 15.330, subsection 2.>
   2.  Page 2, by striking lines 18 through 21 and inserting: 
   <___.  Title page, by striking lines 1 through 4 and inserting <An Act concerning workforce compensation and training, unemployment insurance, recapture of certain tax expenditures disbursed to businesses that violate child labor laws, and other functions and programs of state departments and local government entities, and including effective date provisions.>>
   3.  By renumbering as necessary.

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COOLING of Linn