GOVERNOR'S RECOMMENDATION

1. At the beginning of line 26, enrolled

strike

taxable year 2009

insert

the taxable year

2. Line 26, enrolled, after for

strike

the remainder of line 26 and through 2009 on line 27

insert

the taxable year

3. Line 28, enrolled, after 2009

insert

for transactions completed in taxable year 2009, or over a three-taxable-year period beginning with taxable year 2010 for transactions completed in taxable year 2010 on or before April 21, 2010