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I-3 - Taxation Act

Section 752.0.10.6.1
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752.0.10.6.1. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 25% of a major cultural gift of the individual for the year.
No individual may benefit from the deduction provided for in the first paragraph for more than one major cultural gift.
2015, c. 21, s. 288; 2017, c. 1, s. 193.
752.0.10.6.1. An individual, other than a trust, may deduct from the individual’s tax otherwise payable for a taxation year under this Part an amount equal to 25% of the qualified total major cultural gift of the individual for the year.
No individual may benefit from the deduction provided for in the first paragraph for more than one major cultural gift.
2015, c. 21, s. 288.
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