Relating to personal income taxation; prescribing an effective date.
Catchline/Summary:
Allows personal income taxpayers to subtract certain amounts paid as interest on qualified education loans from taxable income, subject to same income limitations applicable to federal education loan interest deduction. Allows personal income taxpayers to subtract certain amounts paid as interest on qualified education loans from taxable income, subject to same income limitations applicable to federal education loan interest deduction. Limits qualified residence interest deduction for personal income taxpayers.
Applies to tax years beginning on or after January 1, 2015.
Takes effect on 91st day following adjournment sine die.
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HB 3342 House Committee On Revenue
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