﻿<?xml version="1.0" encoding="utf-8"?><affair xmlns:i="http://www.w3.org/2001/XMLSchema-instance"><id>20110023</id><updated>2026-02-10T20:24:03Z</updated><additionalIndexing>32;24;freie Schlagwörter: Ausbildung;berufliche Umschulung;Steuerabzug;Kostenrechnung;Weiterbildung;Kosten des Schulbesuchs;berufliche Bildung;Unterrichtswesen (allgemein);Beförderung</additionalIndexing><affairType><abbreviation>BRG</abbreviation><id>1</id><name>Geschäft des Bundesrates</name></affairType><deposit><date>2011-03-04T00:00:00Z</date><legislativePeriod>48</legislativePeriod><session>4817</session></deposit><descriptors><descriptor><key>L04K11070304</key><name>Steuerabzug</name><type>1</type></descriptor><descriptor><key>L04K13010204</key><name>Kosten des Schulbesuchs</name><type>1</type></descriptor><descriptor><key>L04K13030203</key><name>Weiterbildung</name><type>1</type></descriptor><descriptor><key>L03K130202</key><name>berufliche Bildung</name><type>1</type></descriptor><descriptor><key>L05K0702030304</key><name>berufliche Umschulung</name><type>1</type></descriptor><descriptor><key>L05K0703020201</key><name>Kostenrechnung</name><type>2</type></descriptor><descriptor><key>L02K1302</key><name>Unterrichtswesen (allgemein)</name><type>2</type></descriptor><descriptor><key>L05K0702010202</key><name>Beförderung</name><type>2</type></descriptor></descriptors><drafts><draft><consultation><resolutions /></consultation><federalCouncilProposal /><index>0</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>2011-03-04T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>2011-03-04T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2011-03-04T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2607</page><source>BBl 2011 2607</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2011/2607.pdf</url><year>2011</year></publication><title>Botschaft vom 4. März 2011 zum Bundesgesetz über die steuerliche Behandlung der berufsorientierten Aus- und Weiterbildungskosten</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>2011-03-04T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2011-06-16T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2013-03-05T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2013-09-27T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Botschaft vom 4. März 2011 zum Bundesgesetz über die steuerliche Behandlung der berufsorientierten Aus- und Weiterbildungskosten</value></text></texts></draft><draft><consultation><resolutions><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2011-06-16T00:00:00Z</date><text>Beschluss abweichend vom Entwurf</text><type>52</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>2013-03-05T00:00:00Z</date><text>Abweichung</text><type>37</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2013-06-04T00:00:00Z</date><text>Abweichung</text><type>37</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>2013-06-06T00:00:00Z</date><text>Abweichung</text><type>37</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2013-09-10T00:00:00Z</date><text>Zustimmung</text><type>3</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><date>2013-09-27T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution><resolution><category><id>3</id><name>Normal</name></category><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><date>2013-09-27T00:00:00Z</date><text>Annahme in der Schlussabstimmung</text><type>36</type></resolution></resolutions></consultation><federalCouncilProposal /><index>1</index><links /><preConsultations><preConsultation><committee><abbreviation>WAK-NR</abbreviation><id>10</id><name>Kommission für Wirtschaft und Abgaben NR</name><abbreviation1>WAK-N</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>10</committeeNumber><council><abbreviation>NR</abbreviation><id>1</id><name>Nationalrat</name><type>N</type></council><typeCode>1</typeCode></committee><date>2011-03-04T00:00:00Z</date><registrations /><treatmentCategory>IIIb</treatmentCategory></preConsultation><preConsultation><committee><abbreviation>WAK-SR</abbreviation><id>23</id><name>Kommission für Wirtschaft und Abgaben SR</name><abbreviation1>WAK-S</abbreviation1><abbreviation2>WAK</abbreviation2><committeeNumber>23</committeeNumber><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><typeCode>1</typeCode></committee><date>2011-03-04T00:00:00Z</date><registrations><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2724</code><gender>m</gender><id>3921</id><name>Graber Konrad</name><officialDenomination>Graber Konrad</officialDenomination></councillor><language>de</language></correspondent></correspondents><sessionId>4909</sessionId></registration><registration><correspondents /><sessionId>4819</sessionId></registration><registration><correspondents><correspondent><council><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type></council><councillor><code>2724</code><gender>m</gender><id>3921</id><name>Graber Konrad</name><officialDenomination>Graber Konrad</officialDenomination></councillor><language>de</language></correspondent></correspondents><sessionId>4910</sessionId></registration></registrations><treatmentCategory>IIIb</treatmentCategory></preConsultation></preConsultations><references><reference><date>2011-03-04T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>2639</page><source>BBl 2011 2639</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2011/2639.pdf</url><year>2011</year></publication><title>Bundesgesetz über die steuerliche Behandlung der berufsorientierten Aus- und Weiterbildungskosten</title><type><id>1</id><name>Beratungsgegenstand / Entwurf</name></type></reference><reference><date>2013-10-08T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>7385</page><source>BBl 2013 7385</source><type><id>1</id><name>Bundesblatt</name><shortName>BBl</shortName></type><url>http://www.admin.ch/opc/de/federal-gazette/2013/7385.pdf</url><year>2013</year></publication><referendumDeadline>2014-01-16T00:00:00Z</referendumDeadline><type><id>3</id><name>Schlussabstimmungstext</name></type></reference><reference><date>2014-05-20T00:00:00</date><publication><isOldFormat>false</isOldFormat><page>1105</page><source>AS 2014 1105</source><type><id>2</id><name>Amtliche Sammlung</name><shortName>AS</shortName></type><url>http://www.admin.ch/opc/de/official-compilation/2014/1105.pdf</url><year>2014</year></publication><type><id>5</id><name>Amtliche Sammlung</name></type></reference></references><relatedDepartments><relatedDepartment><abbreviation>EFD</abbreviation><id>7</id><name>Finanzdepartement</name><leading>true</leading></relatedDepartment></relatedDepartments><states><state><date>2011-03-04T00:00:00</date><id>24</id><name>Im Rat noch nicht behandelt</name></state><state><date>2011-06-16T00:00:00</date><id>3</id><name>Behandelt vom Ständerat</name></state><state><date>2013-03-05T00:00:00</date><id>4</id><name>Von beiden Räten behandelt</name></state><state><date>2013-09-27T00:00:00</date><id>229</id><name>Erledigt</name></state></states><texts><text><type><id>2</id><name>Titel der Vorlage</name></type><value>Bundesgesetz über die steuerliche Behandlung der berufsorientierten Aus- und Weiterbildungskosten</value></text></texts></draft></drafts><language>de</language><priorityCouncils><priorityCouncil><abbreviation>SR</abbreviation><id>2</id><name>Ständerat</name><type>S</type><priority>1</priority></priorityCouncil></priorityCouncils><relatedAffairs /><roles /><sequentialNumber>67</sequentialNumber><shortId>11.023</shortId><state><id>229</id><name>Erledigt</name><doneKey>0</doneKey><newKey>0</newKey></state><texts><text><type><id>1</id><name>Titel des Geschäftes</name></type><value>Aus- und Weiterbildungskosten. Steuerliche Behandlung. Bundesgesetz</value></text></texts><title>Aus- und Weiterbildungskosten. Steuerliche Behandlung. Bundesgesetz</title></affair>