SB 0041 | Private Pension Tax Exemption |
Sponsor: | Johnson | |||
LR Number: | S0079.03I | Fiscal Note: | 0079-03 | |
Committee: | Ways and Means | |||
Last Action: | 01/28/97 - Hearing Conducted S Ways & Means Committee | Journal page: | ||
Title: | ||||
Effective Date: | ||||
SB 41 - For all tax years beginning on or after January 1, 1998, this act establishes an income tax exemption for income obtained from privately funded pension funds. Retirees would be allowed to deduct $6,000 if filing an individual return with an adjusted gross income less than $25,000 or if filing a combined return with an adjusted gross income less than $32,000. This provision is identical to the exemption granted to state and federal retirees in 1990 as a result of a U.S. Supreme Court ruling.
This act is similar to SB 585 (1996) and SB 41 (1997) and is
similar to provisions in SCS/HS/HCS/HB 1172 (1996) and SB 15
(1997).
RUSS HEMBREE