Deductions from adjusted gross income; federal employee paid
leave
Sec. 11. (a) An individual is entitled to a deduction from the
individual's adjusted gross income for the taxable year if the
individual:
(1) is an employee of the federal government during the taxable
year and the year preceding the taxable year;
(2) has used paid leave from employment as an employee of the
federal government during the year preceding the taxable year;
and
(3) is entitled to an itemized deduction under the Internal
Revenue Code for the taxable year because the individual
bought back the leave used by the individual during the year
preceding the taxable year.
(b) The amount of the deduction for a taxable year may not
exceed the lesser of:
(1) the individual's itemized deduction that is allowed under the
Internal Revenue Code for the taxable year; or
(2) the individual's adjusted gross income for the taxable year.
As added by P.L.91-1987, SEC.5.
Last modified: May 28, 2006