LRBa0209/1
JK:jld:jf
January 2011 Special Session
2011 - 2012 LEGISLATURE
SENATE AMENDMENT 4,
TO SENATE SUBSTITUTE AMENDMENT 1,
TO SENATE BILL 7
January 20, 2011 - Offered by
Joint Committee on Finance.
SB7-SSA1-SA4,1,7
21. Page 2, line 12: after "subdivision." insert "If an employee for whom a
3deduction is claimed under this subdivision does not maintain his or her position
4with the person who claims the deduction for the entire taxable year after the taxable
5year in which the deduction is claimed, the person who claimed the deduction shall
6file an amended return and repay the amount of the deduction for each such
7employee.".
SB7-SSA1-SA4,1,12
82. Page 3, line 7: after "paragraph." insert "If an employee for whom a
9deduction is claimed under this paragraph does not maintain his or her position with
10the person who claims the deduction for the entire taxable year after the taxable year
11in which the deduction is claimed, the person who claimed the deduction shall file
12an amended return and repay the amount of the deduction for each such employee.".
SB7-SSA1-SA4,2,6
13. Page 4, line 2: delete "subdivision." and substitute "paragraph. If an
2employee for whom a deduction is claimed under this paragraph does not maintain
3his or her position with the person who claims the deduction for the entire taxable
4year after the taxable year in which the deduction is claimed, the person who claimed
5the deduction shall file an amended return and repay the amount of the deduction
6for each such employee.".
