SFS 2009:1452 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:Times;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,Bold;color:#000000;} .ft16{font-size:7px;font-family:TimesNewRoman;color:#000000;} .ft17{font-size:12px;font-family:TimesNewRoman;color:#000000;} .ft18{font-size:14px;font-family:TimesNewRoman,Italic;color:#000000;} .ft19{font-size:17px;font-family:Times;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:14px;line-height:17px;font-family:TimesNewRoman,Italic;color:#000000;} .ft113{font-size:12px;line-height:15px;font-family:TimesNewRoman;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:14px;font-family:TimesNewRoman;color:#000000;} .ft21{font-size:16px;font-family:Times;color:#000000;} .ft22{font-size:8px;font-family:TimesNewRoman;color:#000000;} .ft23{font-size:14px;line-height:17px;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 10 december 2009.</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:331px;white-space:nowrap" class="ft13">1 f�reskrivs att 67 kap. 7 � inkomstskattelagen</p> <p style="position:absolute;top:418px;left:172px;white-space:nowrap" class="ft10">(1999:1229)</p> <p style="position:absolute;top:416px;left:244px;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>67 kap. </b></p> <p style="position:absolute;top:489px;left:172px;white-space:nowrap" class="ft15"><b>7 �</b></p> <p style="position:absolute;top:487px;left:190px;white-space:nowrap" class="ft13">3</p> <p style="position:absolute;top:489px;left:209px;white-space:nowrap" class="ft10">F�r dem som vid beskattnings�rets ing�ng inte har fyllt 65 �r uppg�r</p> <p style="position:absolute;top:507px;left:172px;white-space:nowrap" class="ft111">skattereduktionen f�r summan av arbetsinkomster ber�knade enligt 6 � till<br/>f�ljande belopp.</p> <p style="position:absolute;top:1013px;left:172px;white-space:nowrap" class="ft16">1 Prop. 2009/10:42, bet. 2009/10:SkU23, rskr. 2009/10:110.</p> <p style="position:absolute;top:1026px;left:172px;white-space:nowrap" class="ft16">2 Lagen omtryckt 2008:803.</p> <p style="position:absolute;top:1038px;left:172px;white-space:nowrap" class="ft16">3 Senaste lydelse 2009:197.</p> <p style="position:absolute;top:557px;left:172px;white-space:nowrap" class="ft112"><i>Arbetsinkomst som beskattas i<br/>Sverige</i></p> <p style="position:absolute;top:600px;left:172px;white-space:nowrap" class="ft10">�verstiger inte 0,91 prisbasbelopp</p> <p style="position:absolute;top:679px;left:172px;white-space:nowrap" class="ft111">�verstiger 0,91 men inte 2,72 pris-<br/>basbelopp</p> <p style="position:absolute;top:811px;left:172px;white-space:nowrap" class="ft111">�verstiger 2,72 men inte 7,00 pris-<br/>basbelopp</p> <p style="position:absolute;top:557px;left:401px;white-space:nowrap" class="ft18"><i>Skattereduktion</i></p> <p style="position:absolute;top:600px;left:401px;white-space:nowrap" class="ft111">skillnaden mellan arbetsinkoms-<br/>terna och grundavdraget, multiplice-<br/>rad med skattesatsen f�r kommunal<br/>inkomstskatt</p> <p style="position:absolute;top:679px;left:401px;white-space:nowrap" class="ft111">skillnaden mellan � ena sidan sum-<br/>man av 0,91 prisbasbelopp och 30,4<br/>procent av arbetsinkomsterna mellan<br/>0,91 och 2,72 prisbasbelopp och �<br/>andra sidan grundavdraget, multipli-<br/>cerad med skattesatsen f�r kommu-<br/>nal inkomstskatt</p> <p style="position:absolute;top:811px;left:401px;white-space:nowrap" class="ft111">skillnaden mellan � ena sidan sum-<br/>man av 1,461 prisbasbelopp och 9,50<br/>procent av arbetsinkomsterna mellan<br/>2,72 och 7,00 prisbasbelopp och �<br/>andra sidan grundavdraget, multipli-<br/>cerad med skattesatsen f�r kommu-<br/>nal inkomstskatt</p> <p style="position:absolute;top:292px;left:634px;white-space:nowrap" class="ft19"><b>SFS 2009:1452</b></p> <p style="position:absolute;top:318px;left:634px;white-space:nowrap" class="ft113">Utkom fr�n trycket<br/>den 18 december 2009</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:1039px;left:141px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:169px;left:142px;white-space:nowrap" class="ft21"><b>SFS 2009:1452</b></p> <p style="position:absolute;top:1059px;left:538px;white-space:nowrap" class="ft22">Thomson Reuters Professional AB, tel. 08-587 671 00</p> <p style="position:absolute;top:1069px;left:609px;white-space:nowrap" class="ft22">Edita V�stra Aros, V�ster�s 2009</p> <p style="position:absolute;top:270px;left:292px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 januari 2010 och till�mpas f�rsta g�ngen vid</p> <p style="position:absolute;top:287px;left:277px;white-space:nowrap" class="ft20">2011 �rs taxering.</p> <p style="position:absolute;top:323px;left:277px;white-space:nowrap" class="ft20">P� regeringens v�gnar</p> <p style="position:absolute;top:358px;left:277px;white-space:nowrap" class="ft20">ANDERS BORG</p> <p style="position:absolute;top:376px;left:508px;white-space:nowrap" class="ft23">Peter Ljungqvist <br/>(Finansdepartementet)</p> <p style="position:absolute;top:168px;left:277px;white-space:nowrap" class="ft20">�verstiger 7,00 prisbasbelopp</p> <p style="position:absolute;top:168px;left:506px;white-space:nowrap" class="ft23">skillnaden mellan 1,868 prisbas-<br/>belopp och grundavdraget, multi-<br/>plicerad med skattesatsen f�r kom-<br/>munal inkomstskatt</p> </div> </div> ;