Parliamentarians Galina Antyufeyeva and Oleg Petrik proposed a legislative initiative that would allow young teachers employed in educational organizations without specialized education to receive a tax deduction, provided that this tax deduction was not previously provided. The parliament considered this initiative and adopted it in the first non-final reading in the course of the plenary session.
The authors of the legislative initiative prepared it on the basis of an appeal from the “Civil Initiative” public organization and proposed to amend the law “On personal income tax”, and expand the “young specialist” category to include people involved in teaching activities.
This initiative was prepared to secure young staff in the school, the vice speaker noted. If education allows you to teach, then the young specialist should receive a tax deduction. The authors of the legislative initiative recalled that a tax deduction is provided to young professionals only until they reach 35 years of age and provided that this tax deduction has not been previously provided.
Amendments to the law “On Personal Income Tax” were adopted in the first reading at the plenary meeting; details will be finalized in preparation for the second reading.
It is expected that amendments to the law “On Personal Income Tax” may come into force on January 1, 2025. Work on the legislation continues.