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Amend the bill in section 1 in subsection 5 in the 6th line from the end (page 1, line 22 in L.D.) by striking out the following: "annually" and inserting the following: 'biennially'
Amend the bill in section 1 in subsection 5 in the 4th line from the end (page 1, line 24 in L.D.) by inserting after the following: "matters" the following: 'by March 1st of each odd-numbered year beginning March 1, 2019'
Amend the bill by adding after section 3 the following:
‘Sec. 4. Appropriations and allocations. The following appropriations and allocations are made.
 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
 
Revenue Services, Bureau of 0002
 
Initiative: Provides funding for one Tax Analyst position and 2 Staff Attorney positions and related All Other to administer the inclusion of income from certain jurisdictions outside the United States in net income for state tax purposes.

GENERAL FUND	2017-18	2018-19	
POSITIONS - LEGISLATIVE COUNT	3.000	3.000	
Personal Services	$276,937	$291,136	
All Other	$122,952	$15,252	
			
GENERAL FUND TOTAL	$399,889	$306,388	
 
’
 
SUMMARY
This amendment changes the schedule for the State Tax Assessor's review of tax-haven jurisdictions to a biennial review.
The amendment also adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)