House
File
2739
H-8242
Amend
the
amendment,
H-8234,
to
House
File
2739,
as
follows:
1
1.
Page
1,
after
line
1
by
inserting:
2
<
___.
Page
2,
by
striking
lines
20
through
30
and
inserting:
3
<
1.
Commencing
with
the
calendar
year
beginning
January
4
1,
2026,
and
for
subsequent
calendar
years,
each
health
5
maintenance
organization
transacting
business
in
this
state
6
shall
be
subject
to
a
health
care-related
tax
payable
to
7
the
director
of
revenue
in
an
amount
equal
to
ninety-five
8
hundredths
of
one
percent
of
the
applicable
percentage
of
9
taxable
funds.
>
10
___.
Page
3,
lines
11
and
12,
by
striking
<
current
rate
in
11
effect
>
and
inserting
<
rate
>
12
___.
Page
3,
line
18,
by
striking
<
current
rate
in
effect
>
13
and
inserting
<
rate
>
14
___.
Page
6,
by
striking
lines
18
through
23
and
inserting:
15
<
Sec.
___.
TEMPORARY
PROVISIONS
FOR
THE
HEALTH
CARE-RELATED
16
TAX
AND
PREPAYMENTS
FOR
CALENDAR
YEAR
2026.
Notwithstanding
17
section
432B.2,
subsection
1,
if
enacted
by
this
division
18
of
this
Act,
each
health
care
maintenance
organization
19
transacting
business
in
this
state
shall
be
subject
to
a
health
20
care-related
tax
payable
to
the
director
of
revenue
in
an
21
amount
equal
to
three
and
one-half
percent
of
the
applicable
22
percentage
of
taxable
funds
as
defined
in
section
432B.1,
23
if
enacted
by
this
division
of
this
Act,
for
the
period
in
24
calendar
year
beginning
January
1,
2026,
and
ending
September
25
30,
2026.
The
difference
between
the
amount
of
taxes
collected
26
pursuant
to
this
section
and
the
amount
of
tax
that
would
be
27
collected
by
imposing
the
rate
under
section
432B.2,
subsection
28
1,
if
enacted
by
this
division
of
this
Act,
shall
not
be
29
subject
to
prepayment
under
section
432B.3,
subsection
1,
if
30
enacted
by
this
division
of
this
Act.
>
31
___.
Page
6,
lines
24
and
25,
by
striking
<
This
division
of
32
this
Act
>
and
inserting
<
The
following
>
33
___.
Page
6,
line
31,
by
striking
<
Act.
>
and
inserting
34
<
Act:
>
35
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8234.3566
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#1.
___.
Page
6,
after
line
31
by
inserting:
1
<
The
section
of
this
division
of
this
Act
enacting
the
2
temporary
provisions
for
the
health
care-related
tax
and
3
prepayments
for
calendar
year
2026.
4
Sec.
___.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
5
deemed
of
immediate
importance,
takes
effect
upon
enactment.
>
6
___.
By
renumbering
as
necessary.
>
7
______________________________
LUNDGREN
of
Dubuque
-2-
H
8234.3566
(2)
91
jm/jh
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2