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Dadurch werden Personen, insbesondere Familien und allein erziehende Mütter mit mittleren und niedrigen Einkommen, die sich im Hinblick auf den Erhalt ihrer Qualifikation oder auf eine berufliche Weiterentwicklung weiterbilden wollen, übermässig belastet.<\/p>"},{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Gestützt auf Artikel 160 Absatz 1 der Bundesverfassung und Artikel 107 des Parlamentsgesetzes reiche ich folgende parlamentarische Initiative ein: <\/p><p>Das Bundesgesetz über die direkte Bundessteuer ist so zu ändern, dass Aus- und Weiterbildungskosten für berufs- und nicht berufstätige Männer und Frauen abzugsfähig werden (Streichen von Art. 34 Bst. b und Einfügen eines neuen Bst. j in Art. 33 DBG).<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Direkte Bundessteuer. Abzugsberechtigung von Weiterbildungs- und Umschulungskosten"}],"title":"Direkte Bundessteuer. Abzugsberechtigung von Weiterbildungs- und Umschulungskosten"}