Amendment SA8-SSA1-SB197

LRBa0746/1

MES:wlj:rs

2003 - 2004 LEGISLATURE

SENATE AMENDMENT 8, TO SENATE SUBSTITUTE AMENDMENT 1, TO 2003 SENATE BILL 197

June 24, 2003 - Offered by Senator Robson.

SB197-SSA1-SA8,1,1 At the locations indicated, amend the substitute amendment as follows:

SB197-SSA1-SA8,1,3 1. Page 1, line 8: after "purposes" insert ", creating an individual income tax deduction for certain wages received by a respite care worker,".

SB197-SSA1-SA8,1,4 2. Page 7, line 2: after that line insert:

SB197-SSA1-SA8,1,5 " Section 13m. 71.05 (6) (b) 34. of the statutes is created to read:

SB197-SSA1-SA8,1,7 71.05 (6) (b) 34. Any amount of income received by an individual for companion sitting services if all of the following apply:

SB197-SSA1-SA8,1,8 a. The individual is a sitter as that term is defined in 26 USC 3506.

SB197-SSA1-SA8,1,10 b. The individual is hired and paid by an individual who is a foster care provider whose income is exempt from taxation under 26 USC 131 (a).".

SB197-SSA1-SA8,1,11 3. Page 16, line 13: after that line insert:

SB197-SSA1-SA8,2,5 "(2m) Income tax exemption; companion sitters. The treatment of section 71.05 (6) (b) 34. of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31, this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.".

SB197-SSA1-SA8,2,6 (End)