AB881,12,44
71.05
(6) (a) 3. (title) `Pre-1965 capital loss carry-over.'
AB881,26
5Section
26. 71.05 (6) (a) 4. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount of any lump sum distribution for employee benefit plans under the internal
revenue code.
AB881,27
6Section
27
. 71.05 (6) (a) 5. (title) of the statutes is created to read:
AB881,12,77
71.05
(6) (a) 5. (title) `Pre-1975 capital loss carry-over.'
AB881,28
8Section
28
. 71.05 (6) (a) 6. (title) of the statutes is created to read:
AB881,12,99
71.05
(6) (a) 6. (title) `Pre-1979 accumulated earnings and profits.'
AB881,29
10Section
29. 71.05 (6) (a) 7. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount deducted under the internal revenue code for charitable contributions by
individuals who do not itemize deductions.
AB881,30
11Section
30
. 71.05 (6) (a) 8. (title) of the statutes is created to read:
AB881,12,1212
71.05
(6) (a) 8. (title) `Nonresident entertainer.'
AB881,31
13Section
31. 71.05 (6) (a) 9. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
any amount excluded from adjusted gross income for gain on the sale of property by a
trust under the internal revenue code.
AB881,32
14Section
32
. 71.05 (6) (a) 10. (title) of the statutes is created to read:
AB881,12,1515
71.05
(6) (a) 10. (title) `Farm losses.'
AB881,33
16Section
33. 71.05 (6) (a) 12. (title) of the statutes is created to read:
AB881,12,1717
71.05
(6) (a) 12. (title) `Early withdrawal of savings penalty.'
AB881,34
18Section
34. 71.05 (6) (a) 13. (title) of the statutes is created to read:
AB881,12,1919
71.05
(6) (a) 13. (title) `Taxes of fiduciary.'
AB881,35
20Section
35. 71.05 (6) (a) 14. (title) of the statutes is created to read:
AB881,13,1
171.05
(6) (a) 14. (title) `Accumulated earnings and profits.'
AB881,36
2Section
36. 71.05 (6) (a) 15. (title) of the statutes is created to read:
AB881,13,33
71.05
(6) (a) 15. (title) `Credits of pass-through entities.'
AB881,37
4Section
37
. 71.05 (6) (a) 16. (title) of the statutes is created to read:
AB881,13,55
71.05
(6) (a) 16. (title) `Marital property exchange.'
AB881,38
6Section
38. 71.05 (6) (a) 17. of the statutes is repealed.
Note: This Section repeals, from the list of additions for individual income tax,
the amount received for the farmland tax relief credit or farmland preservation credit,
or both, that is not included in the federal adjusted gross income.
AB881,39
7Section
39
. 71.05 (6) (a) 18. (title) of the statutes is created to read:
AB881,13,88
71.05
(6) (a) 18. (title) `Moving expense deduction.'
AB881,40
9Section
40
. 71.05 (6) (a) 20. (title) of the statutes is created to read:
AB881,13,1010
71.05
(6) (a) 20. (title) `Excess distribution.'
AB881,41
11Section
41
. 71.05 (6) (a) 21. of the statutes is repealed.
Note: Sections 41 and 42 repeal statutes that are obsolete because they apply to
taxable years that begin before January 1, 2009.
AB881,42
12Section
42
. 71.05 (6) (a) 22. of the statutes is repealed.
AB881,43
13Section
43
. 71.05 (6) (a) 23. (title) of the statutes is created to read:
AB881,13,1414
71.05
(6) (a) 23. (title) `Unlawful discrimination claim deduction.'
AB881,44
15Section
44. 71.05 (6) (a) 24. (title) of the statutes is created to read:
AB881,13,1616
71.05
(6) (a) 24. (title) `Related entities.'
AB881,45
17Section
45. 71.05 (6) (a) 25. (title) of the statutes is created to read:
AB881,13,1818
71.05
(6) (a) 25. (title) `Manufacturing and agriculture credit.'
AB881,46
19Section
46. 71.05 (6) (a) 26. (title) of the statutes is created to read:
AB881,13,2020
71.05
(6) (a) 26. (title) `College savings account distributions.'
AB881,47
21Section
47. 71.05 (6) (a) 27. (title) of the statutes is created to read:
AB881,13,2222
71.05
(6) (a) 27. (title) `ABLE account distributions.'
AB881,48
1Section
48. 71.05 (6) (a) 28. (title) of the statutes is created to read:
AB881,14,22
71.05
(6) (a) 28. (title) `ABLE account terminations.'
AB881,49
3Section
49
. 71.05 (6) (a) 29. (title) of the statutes is created to read:
AB881,14,44
71.05
(6) (a) 29. (title) `Business moving expense deduction.'
AB881,50
5Section
50
. 71.05 (6) (b) 1. (title) of the statutes is created to read:
AB881,14,66
71.05
(6) (b) 1. (title) `Tax-exempt interest.'
Note: Sections 50 to 61
, 66, 68 to 81, 84
, 88, 89
, 91, 92
, and 95 to 101 create titles
for subdivisions relating to subtractions for individual income tax.
AB881,51
7Section
51. 71.05 (6) (b) 2. (title) of the statutes is created to read:
AB881,14,88
71.05
(6) (b) 2. (title) `Nonallocated and nonapportioned income.'
AB881,52
9Section
52. 71.05 (6) (b) 3. (title) of the statutes is created to read:
AB881,14,1010
71.05
(6) (b) 3. (title) `Other nontaxable income.'
AB881,53
11Section
53. 71.05 (6) (b) 3m. (title) of the statutes is created to read:
AB881,14,1212
71.05
(6) (b) 3m. (title) `Manufacturing sales tax credit.'
AB881,54
13Section
54. 71.05 (6) (b) 4. (title) of the statutes is created to read:
AB881,14,1414
71.05
(6) (b) 4. (title) `Disability payments.'
AB881,55
15Section
55. 71.05 (6) (b) 5. (title) of the statutes is created to read:
AB881,14,1616
71.05
(6) (b) 5. (title) `Recoveries of federal itemized deductions.'
AB881,56
17Section
56. 71.05 (6) (b) 6. (title) of the statutes is created to read:
AB881,14,1818
71.05
(6) (b) 6. (title) `Small business stock.'
AB881,57
19Section
57. 71.05 (6) (b) 8. (title) of the statutes is created to read:
AB881,14,2020
71.05
(6) (b) 8. (title) `Unemployment compensation.'
AB881,58
21Section
58. 71.05 (6) (b) 9. (title) of the statutes is created to read:
AB881,14,2222
71.05
(6) (b) 9. (title) `Capital gain exclusion.'
AB881,59
23Section
59. 71.05 (6) (b) 9m. (title) of the statutes is created to read:
AB881,15,1
171.05
(6) (b) 9m. (title) `Farm assets capital gain exclusion.'
AB881,60
2Section
60. 71.05 (6) (b) 10. (title) of the statutes is created to read:
AB881,15,33
71.05
(6) (b) 10. (title) `Farm losses.'
AB881,61
4Section
61
. 71.05 (6) (b) 12. (title) of the statutes is created to read:
AB881,15,55
71.05
(6) (b) 12. (title) `Marital property exchange.'
AB881,62
6Section
62
. 71.05 (6) (b) 13. of the statutes is repealed.
Note: Sections 62 and 63 repeal, from the list of subtractions for individual income
tax, amounts of income or compensation received for services performed for Operation
Desert Shield or Operation Desert Storm. Section 127 deletes a statute that is obsolete
after the repeal of the statutes in Sections 62 and 63
.
AB881,63
7Section
63
. 71.05 (6) (b) 14. of the statutes is repealed.
AB881,64
8Section
64. 71.05 (6) (b) 17. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 1994.
AB881,65
9Section
65. 71.05 (6) (b) 18. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 1995.
AB881,66
10Section
66
. 71.05 (6) (b) 19. (title) of the statutes is created to read:
AB881,15,1111
71.05
(6) (b) 19. (title) `Medical care insurance of self-employed.'
AB881,67
12Section
67. 71.05 (6) (b) 20. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2006.
AB881,68
13Section
68
. 71.05 (6) (b) 21. (title) of the statutes is created to read:
AB881,15,1414
71.05
(6) (b) 21. (title) `Social security benefits.'
AB881,69
15Section
69. 71.05 (6) (b) 22. (title) of the statutes is created to read:
AB881,15,1616
71.05
(6) (b) 22. (title) `Adoption fees.'
AB881,70
17Section
70. 71.05 (6) (b) 23. (title) of the statutes is created to read: