Bundesgesetz, mit dem das Einkommensteuergesetz 1988 geändert wird
Der Nationalrat hat beschlossen:
ABSCHNITT I Einkommensteuergesetz Das Einkommensteuergesetz 1988, BGBl.
Nr. 400, zuletzt geändert durch das Bundesgesetz BGBl. Nr. 28/1991, wird wie folgt geändert:
Artikel I In § 67 Abs. 1 tritt an die Stelle des Betrages von
„16200 S" jeweils der Betrag von „17200 S".
Artikel II Artikel I ist anzuwenden,
-
wenn die Einkommensteuer veranlagt wird,
erstmalig bei der Veranlagung für das Kalenderjahr 1991,
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wenn die Einkommensteuer (Lohnsteuer)
durch Abzug eingehoben oder durch Jahresausgleich festgesetzt wird, für Lohnzahlungszeiträume,
die nach dem 31. Dezember 1990
enden.
ABSCHNITT II Vollziehung Mit der Vollziehung dieses Bundesgesetzes ist...
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