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Ways & Means approves replacement amendment to S-51 to fix drafting errors, clarify military income exclusions
Summary
The Ways & Means committee on May 1 voted to replace its committee amendment to S-51 with draft 1.3, making technical drafting corrections and clarifying that taxpayers eligible for multiple military-related exclusions must elect only one; staff and counsel said the changes do not alter substantive administration of the law.
The Ways & Means committee on May 1 approved replacing its committee amendment to S-51 with draft 1.3 to correct technical drafting errors and clarify treatment of military-related income exclusions.
Kirby King, legislative counsel, told the committee the changes are technical and aimed at removing ambiguous punctuation and simplifying subdivision language. "There are two technical changes that were made," King said, and he explained that the rewrite renumbers subdivisions and moves language so that the rule applying to "taxpayers in any filing status" is clear. King added, "There's no substantive…
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