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2003 SESSION

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SB 1086 Individual income tax; subtraction: certain school board employees.

Introduced by: Benjamin J. Lambert III | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income tax; subtraction for certain public school board employees. Provides a subtraction from taxable income to each employee of a county, city, or other local public school board whose annual salary is $15,000 or less. Such employees may reduce their taxable income for individual income tax purposes by the amount of their annual salary. The subtraction is effective for taxable years beginning on or after January 1, 2004.


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