SB803,25 3Section 25 . 71.05 (6) (a) 3. (title) of the statutes is created to read:
SB803,12,44 71.05 (6) (a) 3. (title) `Pre-1965 capital loss carry-over.'
SB803,26 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 of the statutes is repealed.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.
SB803,27 6Section 27 . 71.05 (6) (a) 5. (title) of the statutes is created to read:
SB803,12,77 71.05 (6) (a) 5. (title) `Pre-1975 capital loss carry-over.'
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 of the statutes is repealed.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 of the statutes is repealed.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 of the statutes is repealed.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: