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 Section 30 . 71.05 (6) (a) 8. (title) of the statutes is created to read:

SB803,12,12 71.05 (6) (a) 8. (title) `Nonresident entertainer.'

SB803,31 Section 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 of the statutes is repealed.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 Section 32 . 71.05 (6) (a) 10. (title) of the statutes is created to read:

SB803,12,15 71.05 (6) (a) 10. (title) `Farm losses.'

SB803,33 Section 33. 71.05 (6) (a) 12. (title) of the statutes is created to read:

SB803,12,17 71.05 (6) (a) 12. (title) `Early withdrawal of savings penalty.'

SB803,34 Section 34. 71.05 (6) (a) 13. (title) of the statutes is created to read:

SB803,12,19 71.05 (6) (a) 13. (title) `Taxes of fiduciary.'

SB803,35 Section 35. 71.05 (6) (a) 14. (title) of the statutes is created to read:

SB803,13,1 71.05 (6) (a) 14. (title) `Accumulated earnings and profits.'

SB803,36 Section 36. 71.05 (6) (a) 15. (title) of the statutes is created to read:

SB803,13,3 71.05 (6) (a) 15. (title) `Credits of pass-through entities.'

SB803,37 Section 37 . 71.05 (6) (a) 16. (title) of the statutes is created to read:

SB803,13,5 71.05 (6) (a) 16. (title) `Marital property exchange.'

SB803,38 Section 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 of the statutes is repealed.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 Section 39 . 71.05 (6) (a) 18. (title) of the statutes is created to read:

SB803,13,8 71.05 (6) (a) 18. (title) `Moving expense deduction.'

SB803,40 Section 40 . 71.05 (6) (a) 20. (title) of the statutes is created to read:

SB803,13,10 71.05 (6) (a) 20. (title) `Excess distribution.'

SB803,41 Section 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 of the statutes is repealed.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 Section 42 . 71.05 (6) (a) 22. of the statutes is repealed.

SB803,43 Section 43 . 71.05 (6) (a) 23. (title) of the statutes is created to read:

SB803,13,14 71.05 (6) (a) 23. (title) `Unlawful discrimination claim deduction.'

SB803,44 Section 44. 71.05 (6) (a) 24. (title) of the statutes is created to read: