{"id":20050301,"updated":"2024-04-10T18:22:31Z","additionalIndexing":"24;32;Steuerabzug;Familienbesteuerung;Kosten des Bildungswesens;Ausgaben der privaten Haushalte;Bildung (speziell)","affairType":{"abbreviation":"Kt. Iv.","id":3,"name":"Standesinitiative"},"author":{"canton":{"abbreviation":"SG","id":17,"name":"St. Gallen"},"type":"author"},"deposit":{"date":"2005-03-04T00:00:00Z","legislativePeriod":47,"session":"4707"},"descriptors":[{"key":"L04K11070304","name":"Steuerabzug","type":1},{"key":"L02K1303","name":"Bildung (speziell)","type":1},{"key":"L05K0701060102","name":"Ausgaben der privaten Haushalte","type":1},{"key":"L05K1107040301","name":"Familienbesteuerung","type":1},{"key":"L04K13030113","name":"Kosten des Bildungswesens","type":2}],"drafts":[{"consultation":{"resolutions":[{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"date":"2008-09-30T00:00:00Z","text":"Keine Folge gegeben","type":51},{"category":{"id":3,"name":"Normal"},"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"date":"2009-09-23T00:00:00Z","text":"Keine Folge gegeben","type":51}]},"federalCouncilProposal":{},"index":0,"links":[],"preConsultations":[{"committee":{"abbreviation":"WAK-SR","id":23,"name":"Kommission für Wirtschaft und Abgaben SR","abbreviation1":"WAK-S","abbreviation2":"WAK","committeeNumber":23,"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"typeCode":1},"date":"2005-03-04T00:00:00Z","registrations":[{"correspondents":[{"council":{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S"},"councillor":{"code":2042,"gender":"m","id":57,"name":"David Eugen","officialDenomination":"David"},"language":"de"}],"sessionId":"4805"}]},{"committee":{"abbreviation":"WAK-NR","id":10,"name":"Kommission für Wirtschaft und Abgaben NR","abbreviation1":"WAK-N","abbreviation2":"WAK","committeeNumber":10,"council":{"abbreviation":"NR","id":1,"name":"Nationalrat","type":"N"},"typeCode":1},"date":"2005-03-04T00:00:00Z","registrations":[{"correspondents":[],"sessionId":"4809"}]}],"references":[],"relatedDepartments":[],"states":[{"date":"\/Date(1109890800000+0100)\/","id":24,"name":"Im Rat noch nicht behandelt"},{"date":"\/Date(1222725600000+0200)\/","id":3,"name":"Behandelt vom Ständerat"},{"date":"\/Date(1253656800000+0200)\/","id":229,"name":"Erledigt"}],"texts":[]}],"language":"de","priorityCouncils":[{"abbreviation":"SR","id":2,"name":"Ständerat","type":"S","priority":1}],"relatedAffairs":[],"roles":[{"canton":{"abbreviation":"SG","id":17,"name":"St. Gallen"},"type":"author"}],"sequentialNumber":153,"shortId":"05.301","state":{"id":229,"name":"Erledigt","doneKey":"0","newKey":0},"texts":[{"type":{"id":5,"name":"Eingereichter Text"},"value":"<p>Gestützt auf Artikel 160 Absatz 1 der Bundesverfassung reicht der Kanton St. Gallen folgende Standesinitiative ein:<\/p><p>Das Bundesgesetz über die Harmonisierung der direkten Steuern der Kantone und Gemeinden sowie das Bundesgesetz über die direkte Bundessteuer sind so zu ändern, dass die Ausbildungskosten von den steuerbaren Einkünften abgezogen werden können.<\/p>"},{"type":{"id":1,"name":"Titel des Geschäftes"},"value":"Ausbildungsabzüge in der Steuergesetzgebung. Wiedereinführung"}],"title":"Ausbildungsabzüge in der Steuergesetzgebung. Wiedereinführung"}