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2004 SESSION

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SB 515 Income tax, state; subtractions include certain salary of local school board employees.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Individual income tax. Provides a subtraction from taxable income for the first $15,000 of salary of local public school board employees whose annual salary is $15,000 or less. Under current law, federal and state employees whose annual salary is $15,000 or less may subtract their salary income in computing taxable income for individual income tax purposes. The subtraction may be taken for taxable years beginning on or after January 1, 2005.

FULL TEXT

• 01/14/04  Senate: Presented & ordered printed, prefiled 01/14/04 047112732  pdf | impact statement

HISTORY

• 01/14/04  Senate: Presented & ordered printed, prefiled 01/14/04 047112732
• 01/14/04  Senate: Referred to Committee on Finance
• 02/12/04  Senate: Stricken at request of Patron in Finance by voice vote