Text: S03555 Text: S03557 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 744, as passed by the House, as
1 2 follows:
1 3 #1. Page 1, line 3, by inserting after the figure
1 4 "31." the following: "a."
1 5 #2. Page 1, by inserting after line 29 the
1 6 following:
1 7 "b. Notwithstanding the age, disability, and
1 8 dollar restrictions in paragraph "a", a taxpayer or
1 9 taxpayer's spouse who suffers from a catastrophic
1 10 illness during the tax year shall subtract, to the
1 11 extent included, the total amount of any governmental
1 12 or other pension or retirement pay including, but not
1 13 limited to, defined benefit or defined contribution
1 14 plans, annuities, individual retirement accounts,
1 15 plans maintained or contributed to by an employer, or
1 16 maintained or contributed to by a self-employed person
1 17 as an employer, and deferred compensation plans or any
1 18 earnings attributable to the deferred compensation
1 19 plan. For purposes of this paragraph, "catastrophic
1 20 illness" means a physical or mental illness or injury
1 21 of the taxpayer or taxpayer's spouse, as certified by
1 22 a licensed physician, that will result in the
1 23 inability of the taxpayer or taxpayer's spouse to work
1 24 or otherwise engage in any substantial gainful
1 25 activity for at least six months during the tax year."
1 26
1 27
1 28
1 29 MATT McCOY
1 30 HF 744.505 78
1 31 mg/jw
Text: S03555 Text: S03557 Text: S03500 - S03599 Text: S Index Bills and Amendments: General Index Bill History: General Index
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