I-3 - Taxation Act

Section 1029.8.116.36 Disposition versions

2015-12-04

1029.8.116.36. In this division,

“eligible spouse” of an individual for a taxation year means the person who is the individual’s eligible spouse for the year within the meaning of sections 776.41.1 to 776.41.4;

“eligible work income” of an individual for a taxation year means the aggregate of

(a)  subject to section 1029.8.116.37, the individual’s income for the year from an office or employment computed under Chapters I and II of Title II of Book III;

(b)  the amount by which the individual’s income for the year from any business the individual carries on either alone or as a partner actively engaged in the business exceeds the aggregate of the individual’s losses for the year from such businesses; and

(c)  an amount included in computing the individual’s income for the year under paragraph e.2 or e.6 of section 311 or paragraph h of section 312;

“family income” of an individual for a taxation year has the meaning assigned by section 1029.8.67;

“total income” of an individual for a taxation year has the meaning assigned by section 1029.8.116.1.

2015, c. 36, s. 146.