AB100,2084,21 19(1) Binding arbitration; 1st class cities. The treatment of section 111.70 (4)
20(jm) 5. of the statutes first applies to petitions for arbitration filed under section
21111.70 (4) (jm) 1. of the statutes on the effective date of this subsection.
AB100, s. 9318 22Section 9318. Initial applicability; ethics board.
AB100,2085,3 23(1) Disclosure of social security numbers; nonissuance and suspension of
24licenses and registrations.
The treatment of sections 13.63 (1), 13.64 (1) (a) and (2)

1and 19.55 (2) (d) of the statutes first applies with respect to applications for licensure
2under section 13.63 of the statutes and registrations filed under section 13.64 of the
3statutes on the effective date of this subsection.
AB100, s. 9319 4Section 9319. Initial applicability; financial institutions.
AB100,2085,5 5(1 ) Licenses and liability for delinquent taxes.
AB100,2085,106 (a) Licensed lenders. The treatment of section 138.09 (3) (a) and (am) of the
7statutes, the renumbering of section 138.09 (1m) and (4) of the statutes and the
8creation of section 138.09 (1m) (b) and (4) (b) and (c) of the statutes first apply to
9applications for the issuance of a license received on the effective date of this
10paragraph.
AB100,2085,1511 (b) Insurance premium finance companies. The treatment of section 138.12 (3)
12(d), (4) (b) 4., 5. and 6. and (5) (am) of the statutes, the renumbering and amendment
13of section 138.12 (4) (a) of the statutes and the creation of section 138.12 (4) (a) 1. and
142. of the statutes first apply to applications for the issuance or renewal of a license
15received on the effective date of this paragraph.
AB100,2085,2016 (c) Sellers of checks. The treatment of sections 217.05 (intro.), 217.06 (4), (5)
17and (6) and 217.09 (1m), (1r), (4) and (6) of the statutes, the renumbering of section
18217.05 (1) to (4) of the statutes and the creation of section 217.05 (1m) of the statutes
19first apply to applications for the issuance of a license received on the effective date
20of this paragraph.
AB100,2085,2321 (d) Certain licenses related to motor vehicles. The treatment of section 218.01
22(2) (ig) and (3) (am) of the statutes first applies to applications for the issuance of a
23license received on the effective date of this paragraph.
AB100,2086,424 (e) Adjustment service companies. The treatment of section 218.02 (3) (d) and
25(e) of the statutes, the renumbering and amendment of section 218.02 (2) (a) of the

1statutes, the renumbering of section 218.02 (6) and (9) (a) of the statutes and the
2creation of section 218.02 (2) (a) 1. a. and b. and 2., (6) (b) and (c) and (9) (a) 1. and
32. of the statutes first apply to applications for the issuance of a license received on
4the effective date of this paragraph.
AB100,2086,105 (f) Collection agencies, collectors and solicitors. The treatment of section 218.04
6(4) (a) and (am), (5) (am), (ar) and (b) of the statutes, the renumbering and
7amendment of section 218.04 (3) (a) and (9) of the statutes and the creation of section
8218.04 (3) (a) 1. a. and b. and 2. and (9) (a) and (b) of the statutes first apply to
9applications for the issuance or renewal of a license received on the effective date of
10this paragraph.
AB100,2086,1611 (g) Community currency exchanges. The treatment of section 218.05 (3) (am),
12(4) (b) and (c), (12) (title), (am), (ar), (b) and (e) of the statutes, the renumbering and
13amendment of section 218.05 (11) and (13) of the statutes and the creation of section
14218.05 (11) (a), (b) and (c) and (13) (a) and (b) of the statutes first apply to applications
15for the issuance or renewal of a license received on the effective date of this
16paragraph.
AB100,2086,2017 (h) Mortgage bankers, loan originators and loan solicitors. The treatment of
18sections 224.72 (2) (c), (5) (a) and (b) 1. and 2. and (7m) and 224.77 (6) and (7) of the
19statutes first applies to applications for registration or registration renewal received
20on the effective date of this paragraph.
AB100,2086,2321 (i) Broker-dealers, agents and investment advisers. The treatment of sections
22551.32 (1) (bm) and 551.34 (1m) of the statutes first applies to applications for the
23issuance or renewal of a license received on the effective date of this paragraph.
AB100, s. 9320 24Section 9320. Initial applicability; gaming board.
AB100,2087,3
1(1) Licenses. The treatment of section 562.05 (1c) and (7) (am) of the statutes
2first applies to applications for licenses that are received by the department of
3administration on the effective date of this subsection.
AB100, s. 9322 4Section 9322. Initial applicability; health and educational facilities
authority.
AB100,2087,8 5(1) Bond counsel services. The renumbering of section 231.04 of the statutes
6and the creation of section 231.04 (2) of the statutes first apply to contracts for bond
7counsel services entered into, renewed, extended or modified on the effective date of
8this subsection.
AB100, s. 9323 9Section 9323. Initial applicability; health and family services.
AB100,2087,13 10(1)  Transfer by affidavit by former guardian. The treatment of sections
1130.541 (3) (d) 2. d., 214.37 (4) (k) 1., 215.26 (8) (e) 1., 342.17 (4) (b) 4., 867.03 (1), (1c),
12(1m) (a) and (b) and (2) and 867.035 (1) (d) of the statutes first applies to transfers
13because of deaths that occur on the effective date of this subsection.
AB100,2088,2 14(2) License and certification continuance for agencies and facilities that
15serve adults.
The treatment of sections 50.03 (1m), (2) (d), (3) (b) (intro.) and (f), (4)
16(a) 1. b. and 2., (c), (e) and (f), (5) (title), (a), (b), (c) and (d) (title), 2. and 3., (5g) (c)
173., (d) (intro.), (e) 1., (f) and (g) 2. and 3. and (5m) (a) 2. and 3., 50.032 (2), (2r) and
18(4), 50.033 (2), (2m) and (4), 50.037 (2) (b) and (c), 50.05 (2) (b) and (c), 50.09 (6) (d),
1950.355, 50.49 (2) (b) and (6), 50.51 (2) (b) and (c), 50.52 (2) (intro.) and (4), 50.535,
2050.56 (1) (intro.), 50.92 (2), (4) and (5), 50.93 (1) (intro.), (c) and (d), (2) (title), (a), (b)
21and (d), (3m) and (4) (title), (a), (b), (c) and (d) 2. and 3. and 50.95 (5) of the statutes
22first applies to licenses for nursing homes, community-based residential facilities,
23adult family homes, home health agencies, rural medical centers and hospices and

1certifications for adult family homes and hospitals that are issued, suspended or
2revoked on the effective date of this subsection.
AB100,2088,6 3(3) Community-based residential facility licensure fees. The treatment of
4section 50.037 (2) (a) of the statutes first applies to licensure fees for
5community-based residential facility licenses that are initially issued or renewed on
6the effective date of this subsection.
AB100,2088,15 7(4) Nonexpiring licenses for children's programs. The treatment of sections
848.60 (1) and (3), 48.615 (1) (c) and (2), 48.625 (1) and (2) (b), 48.627 (2) (a), 48.65 (1),
9(1m) (b) 2. and 3. and (c) 2. and 3. and (3) (b), 48.66 (4) and (5), 48.68 (1) and (2), 48.715
10(3) (c), (4) (e) and (4m) (b), 48.735, 48.737 and 938.22 (7) (a) and (c) of the statutes and
11the amendment of sections 48.625 (2) (a) (with respect to continuation of a license),
1248.65 (3) (a) (with respect to continuation of a license), 48.66 (1), 48.72 and 938.22
13(7) (b) with respect to continuation of a license of the statutes first apply to licenses
14issued under section 48.66 (1) of the statutes, as affected by this act, for which the
15continuation date is the effective date of this subsection.
AB100,2088,19 16(5) Supplemental payments for children of supplemental security income
17recipients.
The treatment of section 49.775 of the statutes first applies to a person
18applying for aid under section 49.19 of the statutes on behalf of a dependent child on
19the effective date of this subsection.
AB100,2089,4 20(6) Denial, nonrenewal, suspension or restriction based on nonpayment of
21court-ordered support.
The treatment of sections 49.45 (2) (a) 11. and 12., 49.48,
22146.50 (5) (a), (b) and (g), (6) (a) (intro.), (b) 1. and (c) (intro.), (6g) (a), (7) and (8) (a),
23(b), to (c) and (f), 146.51, 250.041, 250.05 (5), (6) and (8), 252.23 (2) and (4) (a), 252.24
24(2) and (4) (a), 254.176 (1) and (3) (intro.) and (a), 254.178 (1) (b), (2) (intro.) and (a)
25and (4), 254.20 (2) (d), (3) (a) and (b), (4), (6) and (7), 254.47 (1), (2m) and (3), 254.64

1(1) (c) and (1p), 254.71 (2), (3) and (6) (c) and 255.08 (2) and (13) of the statutes first
2applies to applications for initial or renewal certifications, licenses, training permits,
3registrations, approvals and certificates that are received by the department of
4health and family services on the effective date of this subsection.
AB100,2089,6 5(7) Social security numbers on certain reports, vital records and license
6applications.
AB100,2089,97 (a) Marriage reports. The treatment of section 69.16 (2) of the statutes first
8applies to marriage reporting forms that are prescribed by the state registrar on the
9effective date of this paragraph.
AB100,2089,1210 (b) Divorce reports. The treatment of section 69.17 of the statutes first applies
11to forms for reporting divorces that are supplied by the state registrar on the effective
12date of this paragraph.
AB100,2089,1513 (c) Marriage license applications. The treatment of section 765.09 (2) and (3)
14of the statutes first applies to marriage license applications received on the effective
15date of this paragraph.
AB100,2089,1816 (d) Marriage documents. The treatment of section 765.13 of the statutes first
17applies to marriage documents issued from marriage license applications that are
18received on the effective date of this paragraph.
AB100,2089,23 19(8) License applications; liability for delinquent taxes or child support. The
20treatment of sections 48.69, 48.715 (6) and (7) and 301.46 (4) (a) 5. of the statutes and
21the repeal and recreation of sections 48.66 (1) and 48.72 of the statutes first apply
22to license applications received by the department of health and family services on
23the effective date of this subsection.
AB100,2090,3
1(9) Social security numbers on license applications. The treatment of section
248.66 (2) and (2m) of the statutes first applies to license applications received by the
3department of health and family services on the effective date of this subsection.
AB100,2090,7 4(10)  Delinquency in paying child or family support; tax delinquency. The
5treatment of section 343.305 (6) (e) of the statutes first applies to permit and
6laboratory approval applications received by the department of health and family
7services on the effective date of this subsection.
AB100,2090,15 8(11) License, certification, registration or approval denial, nonrenewal or
9revocation based on tax delinquency.
The treatment of sections 50.02 (1), 50.022,
1050.03 (4) (a) 1. a. and (d), (4m) (a) and (b), (5) (e), (5g) (h) and (11) (e), 50.034 (7), 50.04
11(6) (a), 50.05 (4) and (13), 50.053, 50.35, 50.49 (10), 50.93 (3) and (4) (e), 51.032,
1251.038, 51.04, 51.42 (7) (b) 11. (intro.), 51.421 (3) (a), 51.45 (8) (a), (e) and (f) and
13146.40 (3), (3m), (4d) and (4m) of the statutes first applies to applications for initial
14or renewal licenses, certifications, registrations or approvals that are received on the
15effective date of this subsection.
AB100, s. 9326 16Section 9326. Initial applicability; industry, labor and job
development.
AB100,2090,19 17(1) Enrollment periods for conservation corps crew leaders. The treatment
18of section 106.215 (13) (a) of the statutes first applies to enrollees who are made crew
19leaders on the effective date of this subsection.
AB100,2090,24 20(2) Miscellaneous revisions to actions affecting the family. The treatment
21of sections 767.085 (1) (b) and 767.465 (1m) of the statutes first applies to actions
22affecting the family, including an action to enforce or modify a judgment or order in
23an action affecting the family previously granted, that are commenced on the
24effective date of this subsection.
AB100,2091,2
1(3)  Food stamp offenses. The treatment of section 49.127 (8) (d) 1m. of the
2statutes first applies to a person convicted on August 22, 1996.
AB100,2091,11 3(4) Uniform interstate family support act. The treatment of sections 769.101
4(7), (16) and (19), 769.207 (title), (1) (intro.), (a), (b), (c) and (d), (1c), (1r), (2), (3) and
5(4), 769.305 (1) and (5), 769.306, 769.307 (2) (d) and (e), 769.501 (1) (intro.), (a), (b)
6and (c) and (2) (intro.), (a) and (b), 769.502, 769.503, 769.504, 769.505, 769.506 (title)
7and (2) (b), 769.605 (1), 769.606 (3), 769.611 (1) (intro.) and (b), (3) and (5) and 769.613
8and subchapter V (title) of chapter 769 of the statutes, the renumbering of section
9769.304 of the statutes and the creation of section 769.304 (2) of the statutes first
10apply to proceedings commenced, actions taken and income-withholding orders
11received under chapter 769 of the statutes on the effective date of this subsection.
AB100,2091,12 12(5 ) Social security numbers on certain reports, records and judgments.
AB100,2091,1513 (a) Statements acknowledging paternity. The treatment of section 69.15 (3) (d)
14of the statutes first applies to forms for statements acknowledging paternity that are
15prescribed by the state registrar on the effective date of this paragraph.
AB100,2091,1816 (b) Judgments in actions affecting the family. The treatment of section 767.37
17(1) (a) of the statutes first applies to written judgments that are submitted to the
18court on the effective date of this paragraph.
AB100,2091,2219 (c) Paternity determination reports. The treatment of section 767.51 (2) of the
20statutes (with respect to including social security numbers) first applies to forms for
21reporting paternity determinations that are designated by the state registrar on the
22effective date of this paragraph.
AB100,2092,6 23(6) License, permit or certificate withholding, suspension or restriction for
24failure to pay child support.
The treatment of sections 102.17 (1) (c) and (cm),
25103.005 (10), 103.26 (3), 103.275 (2) (b) (intro.) and (bm) and (7) (b) and (c), 103.72

1(3), 103.92 (3) and (6) and 104.07 (1), (2) and (5) of the statutes, the renumbering of
2section 103.91 (4) of the statutes, the renumbering and amendment of section 105.13
3of the statutes and the creation of sections 103.91 (4) (b) and 105.13 (2) of the statutes
4first apply to license, permit or certification applications received by the department
5of industry, labor and job development or a permit officer on the effective date of this
6subsection.
AB100,2092,13 7(7) Social security numbers on license, permit or certification applications.
8The treatment of sections 102.17 (1) (cg), 103.25 (1m), 103.275 (2) (bg), 103.70 (1m),
9104.07 (4) and 105.06 (1m) of the statutes, the renumbering and amendment of
10sections 103.91 (2) and 103.92 (1) of the statutes and the creation of sections 103.91
11(2) (b) and 103.92 (1) (b) of the statutes first apply to license, permit or certification
12applications received by the department of industry, labor and job development or
13a permit officer on the effective date of this subsection.
AB100, s. 9327 14Section 9327. Initial applicability; insurance.
AB100,2092,15 15(1 ) Social security numbers on certain license applications or renewals.
AB100,2092,1816 (a) Application for agent's license. The treatment of sections 628.04 (1) (intro)
17and (2), 628.09 (1) and 628.095 of the statutes first applies to license applications that
18are received on the effective date of this paragraph.
AB100,2092,2219 (b) Application for viatical settlement provider's or broker's license. The
20treatment of section 632.68 (2) (b) (intro.) and 2. and (4) (b) of the statutes first
21applies to license applications that are received on the effective date of this
22paragraph.
AB100,2092,2523 (c) Application for administrator's license. The treatment of section 633.14 (1)
24(d) of the statutes first applies to license applications that are received on the
25effective date of this paragraph.
AB100,2093,3
1(d) Renewal of viatical settlement provider's or broker's license. The treatment
2of section 632.68 (2) (e) and (4) (c) of the statutes first applies to license renewals that
3occur on the effective date of this paragraph.
AB100,2093,64 (e) Renewal of administrator's license. The treatment of section 633.15 (1m)
5and (2) (a) (title), 1., 2. and 3. of the statutes first applies to license renewals that
6occur on the effective date of this paragraph.
AB100,2093,7 7(2) Refusal to issue or renew certain licenses for failure to pay support.
AB100,2093,118 (a) Issuance of agent's license and extension of temporary license. The treatment
9of sections 628.09 (4) and 628.097 of the statutes first applies to license applications
10and applications for extensions of temporary licenses that are received on the
11effective date of this paragraph.
AB100,2093,1412 (b) Issuance of viatical settlement provider's or broker's license. The treatment
13of section 632.68 (2) (bm) and (4) (bm) of the statutes first applies to license
14applications that are received on the effective date of this paragraph.
AB100,2093,1715 (c) Issuance of administrator's license. The treatment of section 633.14 (2m)
16of the statutes first applies to license applications that are received on the effective
17date of this paragraph.
AB100,2093,2318 (d) Renewal of viatical settlement provider's or broker's license. The
19renumbering and amendment of section 632.68 (3) and (5) of the statutes (with
20respect to renewing a license), the amendment of section 632.68 (3) (title) and (5)
21(title) of the statutes (with respect to renewing a license) and the creation of section
22632.68 (3) (b) and (5) (b) of the statutes (with respect to renewing a license) first apply
23to license renewals that occur on the effective date of this paragraph.
AB100,2094,3
1(e) Renewal of administrator's license. The treatment of section 633.15 (2) (c)
2of the statutes (with respect to renewing a license) first applies to license renewals
3that occur on the effective date of this paragraph.
AB100, s. 9331 4Section 9331. Initial applicability; justice.
AB100,2094,7 5(1) Approval of settlements. The treatment of sections 20.865 (1) (a), (g) and
6(q) and 165.25 (6) (a) of the statutes first applies to causes of action accruing and
7actions pending on the effective date of this subsection.
AB100, s. 9336 8Section 9336. Initial applicability; military affairs.
AB100,2094,10 9(1) National guard tuition grants. The treatment of section 21.49 (3) (a) of the
10statutes first applies to courses completed on the effective date of this subsection.
AB100, s. 9337 11Section 9337. Initial applicability; natural resources.
AB100,2094,14 12(1) Remediated property. The treatment of section 292.15 (2) (a) of the statutes
13first applies to persons issued certificates by the department of natural resources on
14the effective date of this subsection.
AB100,2094,17 15(2) Petroleum product discharges caused by others. The treatment of section
16101.143 (4) (g) 7. of the statutes first applies to petroleum product discharges caused
17by services or products provided on the day after the effective date of this subsection.
AB100,2094,20 18(3) Well compensation fee. The treatment of section 289.63 (3) (b) of the
19statutes first applies to solid waste or hazardous waste disposed of on the effective
20date of this subsection.
AB100,2094,24 21(4) Brownfields redevelopment. The treatment of sections 23.09 (19) (a) and
22(cm) and (20) (am), 23.175 (4m) and 30.277 (3) (k) and (6) of the statutes and the
23creation of section 23.09 (19) (a) 1. of the statutes first apply to grants or aid applied
24for on the effective date of this subsection.
AB100,2095,11
1(5) Approval denials for support or tax delinquency. The treatment of
2sections 29.091, 29.103 (4) (f), 29.134 (3), 29.135 (3), 29.136 (2), 29.137 (1), 29.145 (1c)
3(intro.), 29.1475 (1), 29.165 (1), 29.166 (1), 29.33 (1), (2) (d) and (4) (a), 29.34 (1),
429.344 (1), 29.38 (3) (e), 29.52 (1), (4m), (5) and (7), 29.544 (4m), 29.547 (7m), 29.572
5(3), 29.573 (1), 29.574 (3), 29.575 (3), 29.578 (4), (5) and (14) (am) and (b) (intro.) and
629.585 (1) of the statutes and the repeal and recreation of sections 29.09 (4) and (12)
7(a), (b) and (c), 29.10, 29.104 (1), 29.105 (1), 29.109 (1), 29.11, 29.112, 29.113 (1),
829.114 (1), 29.116, 29.117 (1), 29.13 (1) (a), 29.14 (1) (a), (2), (3), (4), (5), (6) and (7) (a),
929.145 (1) (a), (2) (a) and (3) (a), 29.146, 29.147 (1), 29.148 (1m) (intro.), 29.343 (1),
1029.36 (1) and 29.37 (1) of the statutes first apply to applications for issuing or
11renewing approvals that are received on the effective date of this subsection.
AB100,2095,15 12(6) License denial based on tax delinquency. The treatment of sections 293.45
13(1) and 299.07 of the statutes first applies to applications for initial or renewal
14licenses, registrations or certifications that are received on the effective date of this
15subsection.
AB100,2095,19 16(7) License denial for failure to pay support. The treatment of sections 280.13
17(4), 281.48 (3) (a) and (5) (b) and 299.08 of the statutes first applies to applications
18for initial or renewal licenses, registrations or certifications that are received on the
19effective date of this subsection.
AB100, s. 9340 20Section 9340. Initial applicability; public instruction.
AB100,2095,25 21(1) School district referenda. The treatment of sections 24.66 (3) (b) and (4)
22(b), 67.05 (6a) (a) 2. a., 119.48 (4) (b) and (c), 119.49 (1) (b) and (2) and 121.91 (3) (a)
23of the statutes and the renumbering and amendment of section 24.66 (4) of the
24statutes first apply with respect to referenda called on the effective date of this
25subsection.
AB100,2096,1
1(2) Charter schools.
AB100,2096,32 (a) The treatment of section 118.40 (1m) (a) of the statutes first applies to
3petitions submitted on the effective date of this paragraph.
AB100,2096,54 (b) The treatment of section 118.40 (2) (a) and (c) of the statutes first applies
5to petition hearings that take place on the effective date of this paragraph.
AB100,2096,86 (c) The treatment of section 118.40 (3) (b) (by Section 2837 ) of the statutes first
7applies to contracts entered into, extended, modified or renewed on the effective date
8of this paragraph.
AB100,2096,12 9(3) License denial for tax delinquency. The treatment of section 118.19 (1m)
10of the statutes first applies to applications for licenses or permits, for license or
11permit renewals or for revalidations that are received on the effective date of this
12subsection.
AB100,2096,16 13(4) Denial of licenses, license renewals and license revalidations. The
14treatment of section 118.19 (1r) of the statutes first applies to applications for
15licenses or permits, for license or permit renewals or for license revalidations that
16are received on the effective date of this subsection.
AB100, s. 9341 17Section 9341. Initial applicability; public service commission.
AB100,2096,20 18(1) Railroad assessments. The treatment of sections 13.101 (6) (a), 20.155 (2)
19(g), 20.395 (2) (gg), 195.28 (2) and 195.60 (2) and (5) of the statutes first applies to
20railroad assessments for fiscal year 1997-98.
AB100,2096,24 21(2) Transcript expenses. The treatment of sections 196.20 (5) (d) and (6) and
22196.36 (1r) and (2) of the statutes first applies to transcripts, audiotapes or
23videotapes that are produced or copies of transcripts that are requested on the
24effective date of this subsection.
AB100, s. 9342 25Section 9342. Initial applicability; regulation and licensing.
AB100,2097,4
1(1) Investigations of credential applicants. The treatment of sections 20.165
2(1) (g) and (gm), 440.03 (13) and 440.26 (2) (b) 1. and 2., (3) and (5m) (a) 1. and 4. of
3the statutes first applies to applications for credentials under chapters 440 to 480 of
4the statutes that are received on the effective date of this subsection.
AB100,2097,10 5(2) Liability for delinquent taxes. The treatment of sections 440.01 (2) (cm),
6440.03 (12), 440.08 (2r) and (4) (b), 440.12, 440.93 (2), 441.07 (2), 442.12 (7), 443.11
7(6), 443.12 (4), 445.13 (2), 446.05 (2), 447.07 (5), 449.07 (3), 452.12 (6) (e) (intro.),
8452.18, 455.09 (3) and 456.11 (1) and (2) of the statutes first applies to applications
9for initial credentials and renewals of credentials that are received on the effective
10date of this subsection.
AB100,2097,16 11(3) Delinquency in paying support. The treatment of sections 440.03 (7) and
12(11m), 440.035 (5), 440.08 (2) (c) and (2g) (title), (a), (b) and (c), 443.06 (1) (a), 443.10
13(2) (a), 445.08 (4) (a), 448.02 (3) (e), 448.05 (7), 454.08 (4), 459.10 (2) (a) (intro.), 459.34
14(2m) (a) (intro.) and 480.24 (3) (intro.) of the statutes first applies to applications
15received by the department of regulation and licensing or a credentialing board on
16the effective date of this subsection.
AB100, s. 9343 17Section 9343. Initial applicability; revenue.
AB100,2097,23 18(1) Homestead credit, scholarship income. The treatment of section 71.52 (6)
19of the statutes first applies to taxable years beginning on January 1 of the year in
20which this subsection takes effect, except that if this subsection takes effect on or
21after August 1, the treatment of section 71.52 (6) of the statutes first applies to
22taxable years beginning on January 1 of the year following the year in which this
23subsection takes effect.
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