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I-3 - Taxation Act

Section 1026.3
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1026.3. For the purposes of sections 1025 and 1026, the individual’s tax for the year estimated in accordance with section 1004 is to be determined without reference to section 313.11 and Chapter II.1 of Title VI of Book III, but with reference to the amount that the individual could deduct from the individual’s tax otherwise payable for the year under section 776.41.5 if the individual’s eligible spouse for the year were not required to include an amount in computing income for the year under section 313.11.
2009, c. 5, s. 425; 2015, c. 36, s. 74.
1026.3. For the purposes of sections 1025 and 1026, the individual’s tax for the year estimated in accordance with section 1004 is to be determined without reference to section 313.11 and Chapter II.1 of Title VI of Book III.
2009, c. 5, s. 425.
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