evidence_text: Senator Damoose offered the following amendments:
  
  1. Amend page 14, line 4, after “(7),” by striking out the balance of the line through “30a,” on line 5 and inserting “ beginning on and after January 1, 2023, ”.
  
  2. Amend page 14, line 5, after “of” by striking out “$3,700.00” and inserting “ $15,000.00 shall be subtracted in the calculation that determines taxable income. Each taxpayer may claim 1 personal exemption. However, if a joint return is not made by the taxpayer and the taxpayer’s spouse, the taxpayer may claim a personal exemption for the spouse if the spouse, for the calendar year in which the taxable year of the taxpayer begins, does not have any gross income and is not the dependent of another taxpayer. Except as otherwise provided in subsection (7), beginning on and after January 1, 2022, a dependency exemption of $5,000.00 ”.
  
  3. Amend page 14, line 6, after “of” by striking out “personal and”.
  
  4. Amend page 14, line 8, by striking out “personal and”.
  
  5. Amend page 14, line 10, by striking out all of subdivision (a) and relettering the remaining subdivisions.
  
  6. Amend page 16, line 7, after “1,” by striking out “2013,” and inserting “ 2024, ”.
  
  7. Amend page 16, line 10, by striking out “2012” and inserting “ 2023 ”.
  
  8. Amend page 16, line 14, after the first “the” by striking out “2010-2011” and inserting “ 2021-2022 ”.
  
  9. Amend page 16, line 14, after “year.” by striking out the balance of the line through “increment.” on line 18 and inserting “ For the 2023 tax year and each tax year after 2023, the dependency exemptions allowed under subsection (2) shall be adjusted by multiplying the exemption for the tax year beginning in 2022 by a fraction, the numerator of which is the United States Consumer Price Index for the state fiscal year ending in the tax year prior to the tax year for which the adjustment is being made and the denominator of which is the United States Consumer Price Index for the 2020-2021 state fiscal year. ”.
  
  The amendments were ruled out of order.