Bundesgesetz, mit dem das Kinderbetreuungsgeldgesetz geändert wird
165. Bundesgesetz, mit dem das Kinderbetreuungsgeldgesetz geändert wird
Der Nationalrat hat beschlossen:
Änderung des Kinderbetreuungsgeldgesetzes
Das Kinderbetreuungsgeldgesetz (KBGG), BGBl. I Nr. 103/2001, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 111/2020, wird wie folgt geändert:
In § 50 wird folgender Abs. 26 angefügt:
?(26) Für Geburten ab dem 1. Jänner 2021 bis 31. Dezember 2021 ist § 24a Abs. 3 COVID-19 bedingt ausnahmsweise mit der Maßgabe anzuwenden, dass die maßgeblichen Einkünfte aus dem zum Zeitpunkt der Antragstellung geltenden Einkommensteuerbescheid für das Kalenderjahr 2019...
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