1Amend Bill, page 27, line 3, by striking out "that was 
2directly related to" and inserting

3 incurred for

4Amend Bill, page 31, lines 23 through 25, by striking out "A 
5transaction" in line 23 and all of lines 24 and 25 and inserting

6 The purpose must be established by the taxpayer using 
7clear and convincing evidence, as further defined by 
8department regulation.