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Amend the bill in section 2 in paragraph E in the 4th line (page 1, line 9 in L.D.) by striking out the following: "2017" and inserting the following: '2018'
Amend the bill in section 3 in the 2nd line (page 1, line 17 in L.D.) by striking out the following: "2017" and inserting the following: '2018'
 
SUMMARY
This amendment provides that the changes proposed in the bill apply to tax years beginning on or after January 1, 2018 rather than on or after January 1, 2017.