Complex sentence: Governor Perdue signed the legislation into law on April 12,2005, three days before tax day, then used the new law on his 2004 tax return to defer $100,000 in taxable gains from the sale of land.
Split into simpler sentences: Governor Perdue signed the legislation into law on April 12,2005, three days before tax day. Perdue then used the new law on his 2004 tax return to defer $100,000 in taxable gains from the sale of land.