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SB803,28 8Section 28 . 71.05 (6) (a) 6. (title) of the statutes is created to read:
SB803,12,99 71.05 (6) (a) 6. (title) `Pre-1979 accumulated earnings and profits.'
SB803,29 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 of the statutes is repealed.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.
SB803,30 11Section 30 . 71.05 (6) (a) 8. (title) of the statutes is created to read:
SB803,12,1212 71.05 (6) (a) 8. (title) `Nonresident entertainer.'
SB803,31 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 of the statutes is repealed.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.
SB803,32 14Section 32 . 71.05 (6) (a) 10. (title) of the statutes is created to read:
SB803,12,1515 71.05 (6) (a) 10. (title) `Farm losses.'
SB803,33 16Section 33. 71.05 (6) (a) 12. (title) of the statutes is created to read:
SB803,12,1717 71.05 (6) (a) 12. (title) `Early withdrawal of savings penalty.'
SB803,34 18Section 34. 71.05 (6) (a) 13. (title) of the statutes is created to read:
SB803,12,1919 71.05 (6) (a) 13. (title) `Taxes of fiduciary.'
SB803,35 20Section 35. 71.05 (6) (a) 14. (title) of the statutes is created to read:
SB803,13,1
171.05 (6) (a) 14. (title) `Accumulated earnings and profits.'
SB803,36 2Section 36. 71.05 (6) (a) 15. (title) of the statutes is created to read:
SB803,13,33 71.05 (6) (a) 15. (title) `Credits of pass-through entities.'
SB803,37 4Section 37 . 71.05 (6) (a) 16. (title) of the statutes is created to read:
SB803,13,55 71.05 (6) (a) 16. (title) `Marital property exchange.'
SB803,38 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 of the statutes is repealed.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.
SB803,39 7Section 39 . 71.05 (6) (a) 18. (title) of the statutes is created to read:
SB803,13,88 71.05 (6) (a) 18. (title) `Moving expense deduction.'
SB803,40 9Section 40 . 71.05 (6) (a) 20. (title) of the statutes is created to read:
SB803,13,1010 71.05 (6) (a) 20. (title) `Excess distribution.'
SB803,41 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.
SB803,42 12Section 42 . 71.05 (6) (a) 22. of the statutes is repealed.
SB803,43 13Section 43 . 71.05 (6) (a) 23. (title) of the statutes is created to read:
SB803,13,1414 71.05 (6) (a) 23. (title) `Unlawful discrimination claim deduction.'
SB803,44 15Section 44. 71.05 (6) (a) 24. (title) of the statutes is created to read:
SB803,13,1616 71.05 (6) (a) 24. (title) `Related entities.'
SB803,45 17Section 45. 71.05 (6) (a) 25. (title) of the statutes is created to read:
SB803,13,1818 71.05 (6) (a) 25. (title) `Manufacturing and agriculture credit.'
SB803,46 19Section 46. 71.05 (6) (a) 26. (title) of the statutes is created to read:
SB803,13,2020 71.05 (6) (a) 26. (title) `College savings account distributions.'
SB803,47 21Section 47. 71.05 (6) (a) 27. (title) of the statutes is created to read:
SB803,13,2222 71.05 (6) (a) 27. (title) `ABLE account distributions.'
SB803,48
1Section 48. 71.05 (6) (a) 28. (title) of the statutes is created to read:
SB803,14,22 71.05 (6) (a) 28. (title) `ABLE account terminations.'
SB803,49 3Section 49 . 71.05 (6) (a) 29. (title) of the statutes is created to read:
SB803,14,44 71.05 (6) (a) 29. (title) `Business moving expense deduction.'
SB803,50 5Section 50 . 71.05 (6) (b) 1. (title) of the statutes is created to read:
SB803,14,66 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.
SB803,51 7Section 51. 71.05 (6) (b) 2. (title) of the statutes is created to read:
SB803,14,88 71.05 (6) (b) 2. (title) `Nonallocated and nonapportioned income.'
SB803,52 9Section 52. 71.05 (6) (b) 3. (title) of the statutes is created to read:
SB803,14,1010 71.05 (6) (b) 3. (title) `Other nontaxable income.'
SB803,53 11Section 53. 71.05 (6) (b) 3m. (title) of the statutes is created to read:
SB803,14,1212 71.05 (6) (b) 3m. (title) `Manufacturing sales tax credit.'
SB803,54 13Section 54. 71.05 (6) (b) 4. (title) of the statutes is created to read:
SB803,14,1414 71.05 (6) (b) 4. (title) `Disability payments.'
SB803,55 15Section 55. 71.05 (6) (b) 5. (title) of the statutes is created to read:
SB803,14,1616 71.05 (6) (b) 5. (title) `Recoveries of federal itemized deductions.'
SB803,56 17Section 56. 71.05 (6) (b) 6. (title) of the statutes is created to read:
SB803,14,1818 71.05 (6) (b) 6. (title) `Small business stock.'
SB803,57 19Section 57. 71.05 (6) (b) 8. (title) of the statutes is created to read:
SB803,14,2020 71.05 (6) (b) 8. (title) `Unemployment compensation.'
SB803,58 21Section 58. 71.05 (6) (b) 9. (title) of the statutes is created to read:
SB803,14,2222 71.05 (6) (b) 9. (title) `Capital gain exclusion.'
SB803,59 23Section 59. 71.05 (6) (b) 9m. (title) of the statutes is created to read:
SB803,15,1
171.05 (6) (b) 9m. (title) `Farm assets capital gain exclusion.'
SB803,60 2Section 60. 71.05 (6) (b) 10. (title) of the statutes is created to read:
SB803,15,33 71.05 (6) (b) 10. (title) `Farm losses.'
SB803,61 4Section 61 . 71.05 (6) (b) 12. (title) of the statutes is created to read:
SB803,15,55 71.05 (6) (b) 12. (title) `Marital property exchange.'
SB803,62 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 .
SB803,63 7Section 63 . 71.05 (6) (b) 14. of the statutes is repealed.
SB803,64 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.
SB803,65 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.
SB803,66 10Section 66 . 71.05 (6) (b) 19. (title) of the statutes is created to read:
SB803,15,1111 71.05 (6) (b) 19. (title) `Medical care insurance of self-employed.'
SB803,67 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.
SB803,68 13Section 68 . 71.05 (6) (b) 21. (title) of the statutes is created to read:
SB803,15,1414 71.05 (6) (b) 21. (title) `Social security benefits.'
SB803,69 15Section 69. 71.05 (6) (b) 22. (title) of the statutes is created to read:
SB803,15,1616 71.05 (6) (b) 22. (title) `Adoption fees.'
SB803,70 17Section 70. 71.05 (6) (b) 23. (title) of the statutes is created to read:
SB803,15,1818 71.05 (6) (b) 23. (title) `Tuition unit.'
SB803,71 19Section 71. 71.05 (6) (b) 25. (title) of the statutes is created to read:
SB803,16,1
171.05 (6) (b) 25. (title) `Business assets and assets used in farming.'
SB803,72 2Section 72. 71.05 (6) (b) 26. (title) of the statutes is created to read:
SB803,16,33 71.05 (6) (b) 26. (title) `Long-term care insurance.'
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