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.'