{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20240413,Language='DE')/Transcripts"}},"ID":20240413,"Language":"DE","BusinessShortNumber":"24.413","BusinessType":4,"BusinessTypeName":"Parlamentarische Initiative","BusinessTypeAbbreviation":"Pa. Iv.","Title":"Unterhaltskosten im Alter und bei Invalidit\u00e4t steuerlich abzugsf\u00e4hig machen","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Das Bundesgesetz \u00fcber die Harmonisierung der direkten Steuern der Kantone und Gemeinden (StHG; SR 642.14) wird wie folgt ge\u00e4ndert: Artikel&nbsp;7 (Grundsatz), Absatz&nbsp;4 (Steuerfrei sind nur), Buchstabe o. (neu) Unterhaltskosten im Alter und bei Invalidit\u00e4t.</p>","ReasonText":"<p>\u00c4lteren und invaliden Menschen soll es erm\u00f6glicht werden, m\u00f6glichst lange in den eigenen vier W\u00e4nden leben zu k\u00f6nnen. Ein Heimaufenthalt ist in der Regel immer kostspieliger als eine ambulante L\u00f6sung zu Hause. Dies bedingt, dass Unterhaltskosten wie Spitexrechnungen, Reinigungskosten, G\u00e4rtnerarbeiten usw. steuerlich abzugsf\u00e4hig gemacht werden. &nbsp;</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Wyssmann R\u00e9my","BusinessStatus":229,"BusinessStatusText":"Erledigt","BusinessStatusDate":"\/Date(1716822385963)\/","ResponsibleDepartment":1,"ResponsibleDepartmentName":"Parlament","ResponsibleDepartmentAbbreviation":"Parl","IsLeadingDepartment":true,"Tags":"28|2446|2836|2841","Category":"IV","Modified":"\/Date(1763096300023)\/","SubmissionDate":"\/Date(1710460800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Nationalrat","SubmissionCouncilAbbreviation":"NR","SubmissionSession":5202,"SubmissionLegislativePeriod":52,"FirstCouncil1":1,"FirstCouncil1Name":"Nationalrat","FirstCouncil1Abbreviation":"NR","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Soziale Fragen|Steuer|Sozialer Schutz|Gesundheit"}}