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retirement plans and included in federal adjusted gross | | income.__For purposes of this paragraph, "employee | | retirement plan" means a state, federal or military | | retirement plan or any other retirement benefit plan | | established and maintained by an employer for the benefit | | of its employees under Section 401(a), Section 403 or | | Section 457(b) of the Code.__"Employee retirement plan" | | does not include an individual retirement account under | | Section 408 of the Code, a Roth IRA under Section 408A of | | the Code, a rollover individual retirement account, a | | simplified employee pension under Section 408(k) of the | | Code or an ineligible deferred compensation plan under | | Section 457(f) of the Code. |
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| | | Sec. 4. Application. This Act applies to tax years beginning on or | | after January 1, 2000. |
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| | | Sec. 5. Appropriation. The following funds are appropriated from the | | General Fund to carry out the purposes of this Act. |
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| | | ADMINISTRATIVE AND FINANCIAL |
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| | | Bureau of Revenue Services |
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| | | Positions - Legislative Count | | (1.000) |
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| | | Provides funds for a Tax | | Examiner position, effective | | January 1, 2001, and related | | expenses to audit affected tax | | returns. |
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| | | DEPARTMENT OF ADMINISTRATIVE |
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| | | AND FINANCIAL SERVICES | | ________ |
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| | | APPROPRIATIONS/ALLOCATIONS |
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