Bundesgesetz, mit dem das Familienlastenausgleichsgesetz 1967 geändert wird
90. Bundesgesetz, mit dem das Familienlastenausgleichsgesetz 1967 geändert wird
Der Nationalrat hat beschlossen:
Das Familienlastenausgleichsgesetz 1967, BGBl. Nr. 376, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 24/2007, wird wie folgt geändert:
1. § 2 Abs. 1 lit. b zwölfter Satz lautet:
Anspruch ab dem zweiten Studienjahr besteht nur dann, wenn für ein vorhergehendes Studienjahr die Ablegung einer Teilprüfung der ersten Diplomprüfung oder des ersten Rigorosums oder von Prüfungen aus Pflicht- und Wahlfächern des betriebenen Studiums im Gesamtumfang von acht Semesterwochenstunden oder im Ausmaß von 16 ECTS-Punkten nachgewiesen wird.
2. Am Ende von §§ 2 Abs. 1 lit. f sublit. bb und 6 Abs. 2 lit. e sublit. bb wird jeweils der Beistrich durch einen Strichpunkt ersetzt und folgender Halbsatz angefügt:
"dabei bleiben ein zu versteuerndes Einkommen (§ 33 Abs. 1 EStG 1988) sowie Leistungen nach dem Arbeitslosenversicherungsgesetz 1977 und Beihilfen durch das Arbeitsmarktservice im Sinne dieses Absatzes in einem Kalendermonat bis zur Geringfügigkeitsgrenze nach § 5 Abs. 2 Z 1 ASVG außer Betracht,"
3. In den §§ 5 Abs. 1 und 6 Abs. 3 wird jeweils der Betrag "8 725 €" durch den Betrag "9 000 €" ersetzt.
4. § 8 Abs. 3 lautet:
"(3) Ab 1. Jänner 2008 erhöht sich der monatliche Gesamtbetrag an Familienbeihilfe
a) | für zwei Kinder um 12,8 €, |
b) | für drei Kinder um 47,8 €, |
c) | für vier Kinder um 97,8 €, und |
d) | für jedes weitere Kind um 50 €." |
5. In § 9a Abs. 1 zweiter Satz wird die Wortfolge "insgesamt das Zwölffache der Höchstbeitragsgrundlage zur Sozialversicherung (§ 45 ASVG) für einen Kalendermonat" durch den Betrag "55 000 €" ersetzt.
6. Dem § 55 werden folgende Absätze 5 bis 8 angefügt:
(5) Die §§ 2 Abs. 1 lit. f sublit. bb und 6 Abs. 2 lit. e sublit. bb in der Fassung des BGBl. I Nr. 90/2007 treten mit dem...
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