The Committee on Finance proposed the following amendment (SA\436C002.BH.SA21):

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/ SECTION1. Section 12-6-3530(B) of the 1976 Code, as last amended by Act 77 of 2019, is further amended by adding an appropriately numbered item to read:

" ( )Notwithstanding items ( 1) and (2), the aggregate limit for all taxpayers in all tax years set forth in items (1) and (2) is increased by three million dollars. Of this additional three million dollars, only one millions dollars may be used for credits earned and certificates issued in tax year 2021, and the remaining two million dollars only may be used for credits earned and certificates issued for tax years beginning after 2021." /