Amendments to senate Bill No. 399

2nd Reading Copy

 

Requested by Jill Cohenour

For the (S) Committee of the Whole

 

Prepared by Jaret Coles

04/05/2021, 11:08:44

 

1. Page 3, line 12.

Strike: "(3)(m)"

Insert: "(3)(p)"

 

2. Page 5, line 1.

Following: "income;"

Strike: "and"

 

3. Page 5, line 3.

Following: "15-31-163"

Insert: ";

  (n) the amount of unemployment compensation included in federal gross income under the provisions of section 85 of the Internal Revenue Code, 26 U.S.C. 85, as amended;

  (o) all tips or gratuities that are covered by section 3402(k) or service charges that are covered by section 3401 of the Internal Revenue Code of 1954, 26 U.S.C. 3402(k) or 3401, as amended and applicable on January 1, 1983, received by a person for services rendered to patrons of premises licensed to provide food, beverage, or lodging; and

  (p) all health insurance premiums paid by an employer for an employee if attributed as income to the employee under federal law"

 

4. Page 26, line 3.

Following: "(i)"

Insert: "tips and gratuities exempt from taxation under [section 1];

  (ii) health insurance premiums attributed as income to an employee under federal law that are exempt from taxation under [section 1];

  (iii) unemployment compensation, including supplemental unemployment compensation treated as wages under section 3402 of the Internal Revenue Code, 26 U.S.C. 3402, that is excluded from gross income as provided in 15-30-2101;

  (iv)"

Renumber: subsequent subsections