SFS 2010:539 Lag om ändring i inkomstskattelagen (1999:1229)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft11{font-size:27px;font-family:TimesNewRoman,Bold;color:#000000;} .ft12{font-size:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft13{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft14{font-size:16px;font-family:TimesNewRoman,Bold;color:#000000;} .ft15{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft16{font-size:14px;font-family:TimesNewRoman,Bold;color:#000000;} .ft17{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft19{font-size:17px;font-family:TimesNewRoman,Bold;color:#000000;} .ft110{font-size:19px;line-height:19px;font-family:TimesNewRoman,Bold;color:#000000;} .ft111{font-size:14px;line-height:17px;font-family:TimesNewRoman;color:#000000;} .ft112{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:8px;font-family:TimesNewRoman;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1039px;left:741px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:197px;left:172px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:309px;left:172px;white-space:nowrap" class="ft110"><b>Lag<br/>om �ndring i inkomstskattelagen (1999:1229);</b></p> <p style="position:absolute;top:365px;left:172px;white-space:nowrap" class="ft10">utf�rdad den 27 maj 2010.</p> <p style="position:absolute;top:401px;left:187px;white-space:nowrap" class="ft10">Enligt riksdagens beslut</p> <p style="position:absolute;top:399px;left:325px;white-space:nowrap" class="ft13">1 f�reskrivs att 11 kap. 34 � samt rubriken n�rmast</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">f�re 11 kap. 34 � inkomstskattelagen (1999:1229)</p> <p style="position:absolute;top:416px;left:461px;white-space:nowrap" class="ft13">2 ska ha f�ljande lydelse.</p> <p style="position:absolute;top:463px;left:172px;white-space:nowrap" class="ft14"><b>11 kap.</b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><i>Studiest�d m.m.</i></p> <p style="position:absolute;top:515px;left:172px;white-space:nowrap" class="ft16"><b>34 �</b></p> <p style="position:absolute;top:515px;left:212px;white-space:nowrap" class="ft10">F�ljande ers�ttningar i samband med studier ska tas upp:</p> <p style="position:absolute;top:533px;left:187px;white-space:nowrap" class="ft111">1. utbildningsbidrag f�r doktorander, och<br/>2. ers�ttning till deltagare i teckenspr�ksutbildning f�r vissa f�r�ldrar</p> <p style="position:absolute;top:568px;left:172px;white-space:nowrap" class="ft10">(TUFF).</p> <p style="position:absolute;top:586px;left:187px;white-space:nowrap" class="ft10">Studiest�d enligt studiest�dslagen (1999:1395) ska inte tas upp. Detta g�l-</p> <p style="position:absolute;top:603px;left:172px;white-space:nowrap" class="ft10">ler ocks�</p> <p style="position:absolute;top:621px;left:187px;white-space:nowrap" class="ft10">1. statsbidrag som administreras av Specialpedagogiska skolmyndigheten</p> <p style="position:absolute;top:638px;left:172px;white-space:nowrap" class="ft10">f�r</p> <p style="position:absolute;top:656px;left:187px;white-space:nowrap" class="ft111"> kortare studier om funktionshinder,<br/> kortare studier p� grundskole- eller gymnasieniv� som �r s�rskilt anpas-</p> <p style="position:absolute;top:691px;left:172px;white-space:nowrap" class="ft10">sade f�r personer med funktionshinder, och</p> <p style="position:absolute;top:709px;left:187px;white-space:nowrap" class="ft111"> studier inom vuxenutbildningen f�r utvecklingsst�rda, eller<br/>2. statsbidrag som administreras av Sametinget f�r kortare studier i alfa-</p> <p style="position:absolute;top:744px;left:172px;white-space:nowrap" class="ft10">betisering i samiska. </p> <p style="position:absolute;top:762px;left:187px;white-space:nowrap" class="ft10">Ers�ttning enligt lagen (2010:538) om prestationsbaserad stimulansers�tt-</p> <p style="position:absolute;top:780px;left:172px;white-space:nowrap" class="ft10">ning inom svenskundervisning f�r invandrare ska inte tas upp.</p> <p style="position:absolute;top:816px;left:187px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 september 2010 och till�mpas f�rsta g�ngen</p> <p style="position:absolute;top:834px;left:172px;white-space:nowrap" class="ft10">vid 2011 �rs taxering.</p> <p style="position:absolute;top:869px;left:172px;white-space:nowrap" class="ft10">P� regeringens v�gnar</p> <p style="position:absolute;top:904px;left:172px;white-space:nowrap" class="ft10">ANDERS BORG</p> <p style="position:absolute;top:922px;left:403px;white-space:nowrap" class="ft111">Peter Ljungqvist<br/>(Finansdepartementet)</p> <p style="position:absolute;top:1023px;left:172px;white-space:nowrap" class="ft17">1 Prop. 2009/10:188, bet. 2009/10:AU12, rskr. 2009/10:277.</p> <p style="position:absolute;top:1036px;left:172px;white-space:nowrap" class="ft17">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft19"><b>SFS 2010:539</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft112">Utkom fr�n trycket<br/>den 15 juni 2010</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1059px;left:539px;white-space:nowrap" class="ft20">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft20">Edita V�stra Aros, V�ster�s 2010</p> </div> </div> ;