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 of the statutes is repealed.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 of the statutes is repealed.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 of the statutes is repealed.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 of the statutes is repealed.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: