Bill Text: IN HB1235 | 2013 | Regular Session | Introduced
Bill Title: Tax deduction for certain public safety providers.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2013-01-14 - First reading: referred to Committee on Ways and Means [HB1235 Detail]
Download: Indiana-2013-HB1235-Introduced.html
Introduced Version
HOUSE BILL No. 1235
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-3-2-21.
Synopsis: Tax deduction for certain public safety providers. Provides
to an individual an adjusted gross income tax deduction equal to the
lesser of: (1) the amount of income received by an individual for
service as a volunteer firefighter, a police reserve officer, or a member
of the Indiana guard reserve; or (2) $2,000.
Effective: July 1, 2013.
Battles, GiaQuinta
January 14, 2013, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 118th General Assembly (2013)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
HOUSE BILL No. 1235
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-3-2-21; (13)IN1235.1.1. -->
SECTION 1. IC 6-3-2-21 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2013]: Sec. 21. (a) This section applies only to a taxable year that
begins after December 31, 2013.
(b) Each taxable year, an individual is entitled to an adjusted gross income tax deduction equal to the lesser of the following:
(1) The amount of income received during the taxable year by the individual for the individual's service as any of the following:
(A) A volunteer firefighter (as defined in IC 36-8-12-2).
(B) A police reserve officer under IC 36-8-3-20.
(C) A member of the Indiana guard reserve.
(2) Two thousand dollars ($2,000).
(b) Each taxable year, an individual is entitled to an adjusted gross income tax deduction equal to the lesser of the following:
(1) The amount of income received during the taxable year by the individual for the individual's service as any of the following:
(A) A volunteer firefighter (as defined in IC 36-8-12-2).
(B) A police reserve officer under IC 36-8-3-20.
(C) A member of the Indiana guard reserve.
(2) Two thousand dollars ($2,000).
