LD 1319
pg. 408
Page 407 of 460 PUBLIC Law Chapter 20 Page 409 of 460
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LR 2000
Item 1

 
Exclusion for Employer-5102 sub§11$785,143$816,548

 
provided Child Care

 
Exclusion for Certain5102 sub§11$588,857$612,411

 
Foster Care Payments

 
Expensing Costs of5102 sub§11$109,005$113,365

 
Removing Architectural

 
Barriers

 
Exclusion of Cafeteria5102 sub§11$13,739,994$14,289,594

 
Plans

 
Exclusion of Employees'5102 sub§11$883,285$918,617

 
Meals and Lodging

 
(Other Than Military)

 
Employee Stock Ownership5102 sub§11$1,175,154$1,222,160

 
Plans (ESOPs)

 
Exclusion of Rental5102 sub§11$396,383$412,238

 
Allowances of

 
Ministers' Home

 
Exclusion of Miscellaneous5102 sub§11$5,888,569$6,124,112

 
Fringe Benefits

 
Exclusion of Interest5102 sub§11$392,571$408,274

 
on State & Local

 
Government Student

 
Loan Bonds

 
Exclusion of Scholarship5102 sub§11$1,397,895$1,453,811

 
and Fellowship Income

 
Deduction for Interest5102 sub§11$588,857$612,411

 
on Student Loans

 
Deferral of Tax on Earnings5102 sub§11$196,286$204,137

 
of Qualified State Tuition

 
Programs

 
Excl. Int. on State &5102 sub§11$981,428$1,020,685

 
Local Govt. Bonds for

 
Private Nonprofit

 
Educational Fac.

 
Deductibility of Other5102 sub§11$3,259,968$3,390,367

 
State & Local Taxes


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