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(1.h) - HP LJ IIIISKJALAP.PRSo4 PCs*@20   ",;HXX;;;Xd,;,1XXXXXXXXXX11dddNvvlb;Elbvbll;1;SX;NXNXN;XX11X1XXXX;E1XXXXNU#U`;,;;;;;;;;;;;;X1NNNNNvvNlNlNlNlN;1;1;1;1XXXXXXXXXXNXXXXXbXNNNvNvNvNvNXlNlNlNlNXXXXXXXX;;;1;EXl1l1l1l1l1XXXXXXv;v;v;bEbEbEbEl1l1l1XXXXXXXlNlNlNXl1Xv;bEl1XXXXX>,PX;NXXXXX17X5X5 NNX;;XXbb;N5ddaa~1d::aaa~~~dkkGd0~W,Iykk~~~~NkktWaaa~~~{ouakIlWsNsWk\>:ayaX\rWaafaikNpNzfk}ayyozk~Times RomanTimes Roman BoldTimes Roman ItalicUSIS 3'3'Standard6&dis J. - HP LJ III3&Standard | ISIS 6&dis J. - HP LJ III6&Standard(1.h) - HP LJ IIISKJALAP.PRS6&6&Standard(1.h) - HP LJ IIISKJALAP.PRS*@ ",;bXX;;;Xe,;,1XXXXXXXXXX;;eeeXvvlEXvlbvv;1;gX;XbNbN;Xb1;b1bXbbNE;bXXXNF'F\;,;;;;;;;;;;;;b1XXXXXNvNvNvNvNE1E1E1E1bXXXXbbbbXXbXXXXlbXXXNNNNbvNvNvNvNXXXXXXbbEEE1EXbv1v1v1v1v1bbbbXXNNNbEbEbEbEv;v;v;bbbbbbXvNvNvNbv1bNbEv;XXbXb>,_X;XXXXXX5:X5X51XXX;;XXbb;X5eeaa~1e::aaa~~~ekkGe0~W,Iykk~~~~NkktWaaa~~~{ouakIlWsNsWk\>:ayab\rWaafaikNpNzfk}ayyozk~2& !":N_uu¶NNNu:N:AuuuuuuuuuuAAhרN[ϨܨNANmuNhuhuhNuuAAuAuuuuN[Auuuuhp/p~N:NN'NNNNNNNNNNuAhhhhhϜhhhhhNANANANAuuuuuuuuuuhuuuuuuhhhhhhhuhhhhuuuuuuuuNNNAN[uAAAAAuuuuuuϨNNN[[[[AAAuuuuuuܨuhhhuAuN[AuuuuuR:juNhuuuuu@HuFuF*hhuNNuuNhF'AMM捍]@s:`捍fs`sfszRMuzsff":NuuNNNu:N:AuuuuuuuuuuNNu٨[uܨ騨NANuNuhhNuANA‚uh[Nuuuh\3\yN:NN'NNNNNNNNNNAuuuuu騨hhhhh[A[A[A[Auuuuuuuuuuuuuhhhhhhhhuuuuuu[[[A[uAAAAAuu騨hhh[[[[NNN騨uhhhAh[NuuuR:~uNuuuuuuFMuFuFAuuuNNuuNuF'AMM捍]@s:`捍fs`sfszRMւzsff",;JXX;;;Xw,;,1XXXXXXXXXX;;wwwXllvll;NvbvllXbllbbE1EKX;XXNXN1XX11N1XXXXEE1XNvNNEG1G`;,;;;;;;;;;;;;X1lXlXlXlXlXvvNlNlNlNlN;1;1;1;1vXXXXXXXXXbNlXXXXbNXlXlXlXlXvNvNvNvNXlNlNlNlNXXXXXXXX;;;1;NvNb1b1b1b1b1vXvXvXvXXXvlElElEXEXEXEXEb1b1b1XXXXXXvbNbEbEbEXb1vXlEXEb1bNbNXXX>,\XEXXXXXX17X5X5&bbX;;XXXX;b5wwaa~1w::aaa~~~wkkGw0~W,Iykk~~~~NkktWaaa~~~{ouakIlWsNsWk\>:ayaX\rWaafaikNpNzfk}ayyozk~" '00QK 07 0000000000777+YF@@F;6FF &F;VFF6F@6;FF[FF;  -0 +0+0+ 000K0000 &00F00+..4  a 0F+F+F+F+F+V@@+;+;+;+;+    F0F0F0F0F0F0F0F0F0F0F+F0F0F0F0F060F+F+F+@+@+@+@+F0;+;+;+;+F0F0F0F0F0F0F0F0  &F0;;;;;F0F0F0F0F0F0VF@ @ @ 6&6&6&6&;;;F0F0F0F0F0F0[FF0;+;+;+F0;F0@ 6&;F0F0F0F0F0",0 +00000II0II0I++0a 00_66a +a7755E7 555EJEE7__::e'7PE0(BM___::eJEEEE*PJJJ::@05S55EEEC=@5:(;0?*?0J:H2" F5B5Y0G2>0I5J5859:*=*C8J:E5MBJB=C:E2T1D&K+aR0tb0" 600aQ 07 0000000000 7770ZF@FF@;KK&0K@[FK;KF6@FFaFF@  80 06+6+ 06 6Q6066+& 60F00+&&2  a 6F0F0F0F0F0aFF+@+@+@+@+&&&&F6K0K0K0K0F6F6F6F6F0F0F6K0K0F0F0;6F0F0F0F+F+F+F+F6@+@+@+@+K0K0K0K0K0K0K6K6&&&&0K6@@@@@F6F6F6F6K0K0aFF+F+F+6&6&6&6&@ @ @ F6F6F6F6F6F6aFF0@+@+@+F6@F6F+6&@ F0F0F6K0F6"40 000000 II0HH0I000a 00a66a 0a7755E7 555EJEE7__::e'7PE0(BM___::eJEEEE*PJJJ::@05S55EEEC=@5:(;0?*?0J:H2" F5B5Y6G2>0I5J5859:*=*C8J:E5MBJB=C:E"!,6CCoh,,,CK!,!%CCCCCCCCCC%%KKK;{`YY`QJ``,4`Qw``J`YJQ``~``Q,%,?C,;C;C;,CC%%C%hCCCC,4%CC`CC;@@H,!,,,,,,,,,,,,C%`;`;`;`;`;wYY;Q;Q;Q;Q;,%,%,%,%`C`C`C`C`C`C`C`C`C`C`;`C`C`C`C`CJC`;`;`;Y;Y;Y;Y;`CQ;Q;Q;Q;`C`C`C`C`C`C`C`C,,,%,4`CQ%Q%Q%Q%Q%`C`C`C`C`C`Cw`Y,Y,Y,J4J4J4J4Q%Q%Q%`C`C`C`C`C`C~``CQ;Q;Q;`CQ%`CY,J4Q%`C`C`C`C`C/!gwZZskkkkB{sssZZcJRRRkkkh_cRZ>\JbBbJsZoN51mRgRKoNaJqRsRWRYZB_BhVrZkRwgsg_hZkMoS2X$To4 PC|DbI,'b4 PC|DfM, tf4 p(ACZa:%p4 PCZe: vp4 p(AC|DaI,a4 XCD%6("'64 PCD%8* "t84 p(AC^3J7!'mdJ4 PC 4)& )4 PC^3M:! tudM4 p(ACj:S>&'S4 PC `SiLET2  b4 PC'  HAU2  6&6&Standard(1.h) - HP LJ IIISKJALAP.PRS6&>6&Standard/&U("Von `*@  ?   X` hp x (#%'0*,.8135@8:llum Yessum lagagreinum Yarf Yv1 aW breyta til aW auWvelda innheimtu aukins meWlags. Er Yetta ekki s1st mikilv%gt nC Yar sem viW aWskilnaW d;msvalds og framkv%mdarvalds 1 h)raWi 1. jCl1 sl. varW sC breyting aW sUslumenn taka nC til CrskurWar kr?fu um viWb;tarmeWlag en Wur Yurfti aW v1sa sl1kum mlum til CrskurWar 1 d;msmlarWuneytinu. iV:/GS  + Xetta einfaldar meWferW CrskurWarmla og er vissulega til b;ta aW mati flutningsmanna Yessarar till?gu en viW teljum Y; ekki n;g aW gert. Ef lagaheimildir um aukiW meWlag eiga aW koma aW fullum notum Yarf jafnframt aW einfalda innheimtuna og koma henni Yannig fyrir aW forr%WisaWilinn Yurfi ekki aW standa 1 st?Wugu sk%klatogi viW meWlagsgreiWandann. iV:/GS  z$Ԍ + Til aW tryggja Yetta leggja flutningsmenn fram frumvarp Yetta til breytinga  Yrennum l?gum og eru Yau ?ll samtengd hvaW varWar greiWslu meWlags til foreldris. MarkmiW frumvarpsins er aW afnema lagalegar hindranir gegn Yv1 aW opinberir aWilar hafi millig?ngu um greiWslu aukins meWlags. Athugasemdir viW einstakar greinar frumvarpsins. ă t/GN #Um 1. gr.+tx /GNۃ + H)r er l?gW til breyting  1. mgr. 73. gr. laga um almannatryggingar Yannig aW greiWsla Tryggingastofnunar r1kisins  meWlagi til foreldris verWi ekki bundin viW lgmarksfjrh%W meWlags. t/GN #Um 2. gr.\-tx /GNۃ + 0 greininni er lagt til aW felld verWi niWur heimild Innheimtustofnunar sveitarf)laga til aW taka gjald fyrir innheimtu Yess hluta meWlags sem er h%rri en l?gm%ltur barnal1feyrir. Um innheimtu stofnunarinnar  kr?fum vegna meWlags meW b?rnum fer Y aW ?llu leyti eftir 1. mgr. 3. gr. laganna. t/GN #Um 3. gr.B/tx /GNۃ + H)r er lagt til aW fellt verWi brott kv%Wi 1 1. mgr. 25. gr. barnalaga sem takmarkar skyldu Tryggingastofnunar r1kisins til greiWslu framf%rslueyris viW 18 ra aldur og upph%W sem 1 dag samsvarar barnal1feyri, 7.551 kr.  mnuWi. Um aldurstakmarkiW er YaW aW segja aW ekki er st%Wa til aW hafa YaW Yarna inni Yar sem skUrt er kveWiW  um YaW 1 13. gr. barnalaga aW framf%rsluskyldu ljCki viW 18 ra aldur. t/GN #Um 4. gr.1tx /GNۃ + Greinin Yarfnast ekki skUringa. Fylgiskjal I.   y?dddy k^  FjrmlarWuneytiW, efnahagsskrifstofa:  MinnisblaW um tekjudreifingu barnafj?lskyldna.WUUPPS1)3WFVUPPS ă (12. desember 1991.) + 0 meWfylgjandi t?flu kemur fram %tluW tekjudreifing barnafj?lskyldna 1991, meWalfj?ldi barna eftir tekjubilum og meWalb%tur meW hverju barni miWaW viW verWlag 1 jCl1 1991. Vakin er athygli  ;l1kri tekjudreifingu einst%Wra foreldra annars vegar og hj;na hins vegar. Fram kemur aW tveir YriWju hlutar einst%Wra foreldra eru meW skattskyldar tekjur undir 100 YCs. kr.  mnuWi og um 90% meW minna en 150 YCs. kr. 1 mnaWartekjur. Dreifing tekna hj hj;num er hins vegar mun jafnari, Y; svo aW t%plega helmingur Yeirra s) meW tekjur  bilinu 150!  200 YCs. kr. 1 mnaWartekjur. Xessi ;l1ka dreifing endurspeglast s1Wan 1 skiptingu  barnab;taaukanum, en um 90% einst%Wra foreldra y$ f greiddan barnab;taauka auk almennu b;tanna en aWeins um 40% hj;na. + Til upplUsinga m nefna aW meWaltekjur einst%Wra foreldra eru %tlaWar 90 YCs. kr.  mnuWi  Yessu ri samanboriW viW 230 YCs. kr. meWaltekjur hj hj;num meW b?rn. TH05 dJ4 PC'm  .,,. yx?dddy  ^ +l2 @@h  ""%Hlutfall-h1199 ;MeWalb%tur ""%af heild-h-SamsafnaW64MeWalfj?ldi? < barnh9WUUPPS2);Wh9FVUPPSۃ Fj?ldi%((%)+h0(%)37barna< ;(YCs. kr.)  5TAFS   yx?W dddy % h9{^TT05h L T 330  I. Einst%Wir foreldrar: L T 330L Qh 33330Undir 50. YCs. kr.  @Q1.352@#'18,5@+h/18,5@381,40@<?160 51! : 100 YCs. kr.  @Q3.451@#'47,1@+h/65,6@381,39@<?144 101! S 150 YCs. kr.  @Q1.766@#'24,1@+h/89,7@381,35@<?106 151! S 200 YCs. kr.  @Q 526@#(7,2@+h/96,9@381,31@<@89 201! S 250 YCs. kr.  @Q 130@#(1,8@+h/98,7@381,25@<@92 251! S 300 YCs. kr.  @Q!58@#(0,8@+h/99,6@381,31@<@86 300! S 350 YCs. kr.  @Q!12@#(0,2@+h/99,8@381,17@<@85 350! S 400 YCs. kr.  @Q!12@#(0,1@+h.100,0@381,25@<@85 Yfir 400 YCs. kr.  @Q!10@#(0,1@+h.100,0@381,50@<@85 Samtals  @Q7.317@#&100,0@+h0! ^+ Ӄ@181,37@<?136 ă II. Hj;n: Undir 50 YCs. kr.  @Q 351@#(1,2@+h01,2@381,58@<?120 51! : 100 YCs. kr.  @Q1.167@#(4,0@+h05,2@381,67@<?109 101! S 150 YCs. kr.  @Q4.409@#'15,0@+h/20,2@381,85@<@81 151! S 200 YCs. kr.  @Q6.496@#'22,2@+h/42,4@381,91@<@53 201! S 250 YCs. kr.  @Q6.500@#'22,2@+h/64,6@381,87@<@47 251! S 300 YCs. kr.  @Q4.466@#'15,2@+h/79,8@381,87@<@45 300! S 350 YCs. kr.  @Q2.613@#(8,9@+h/88,7@381,88@<@45 350! S 400 YCs. kr.  @Q1.430@#(4,9@+h/93,6@381,84@<@45 Yfir 400 YCs. kr.  @Q1.879@#(6,4@+h.100,0@381,86@<@45 Samtals  @Q29.311@#&100,0@+h0! ^+ Ӄ@181,87@<@59 ă2={h9t^TT05 L Qh 33330h  5TAFS   yx?dddy % h9NTH05 b4 PC' h +l2 @@  S4 PC ' 1) + AW baki liggja upplUsingar fr Xj;Whagsstofnun um skattskyldar tekjur barnafj?lskyldna  rinu 1990Ʒ+ +  Q samkv%mt skattframt?lum til nCgildandi verWlags.Ʒ+   2) + rsgreiWslur samkv%mt nCgildandi l?gum. b4 PC' Ʒ+ Fylgiskjal II.  R y?dddy ^   Fj?ldi heimila og fj?lskyldugerWir riW 1990. ă UTH02 dJ4 PC'm  ,.,. yx?,dddy  C^ +l2 @@ /Fj?ldi heimila=?%  5TAFS  2 yx?dddy % MUSTT02L 3 L 3L 30Hj;n n barna 1@1221.373@8=15,9 Hj;n meW b?rnumPSWUUPPS1)2RWPSFVUPPS 1@1223.924@8=17,8 Eitt barn 1@138.771 Tv? b?rn 1@139.599 XrjC b?rn 1@134.605 Fleiri en YrjC 1@15949 0 sambCW n barna 1@132.024@8>1,5 0 sambCW meW b?rnumPSWUUPPS1)SWPSFVUPPS 1@136.647@8>5,0 Eitt barn 1@133.372 Tv? b?rn 1@132.349 XrjC b?rn 1@15762 Fleiri en YrjC 1@15164 Einst%War m%WurPSWUUPPS1)UWPSFVUPPS 1@137.284@8>5,4 A$ԌMeW eitt barn 1@135.062 MeW tv? b?rn 1@131.685 MeW YrjC b?rn 1@15444 MeW fleiri en YrjC 1@1693 Einst%Wir feWurPSWUUPPS1)rVWPSFVUPPS 1@15553@8>0,4 MeW eitt barn 1@15454 MeW tv? b?rn 1@1681 MeW YrjC b?rn 1@1617 MeW fleiri en YrjC 1@171 Einhleypar konur n barnaPSWUUPPS2)WWPSFVUPPS %1@1233.125@8=24,7 Einhleypir karlar n barnaPSWUUPPS2)bXWPSFVUPPS &1@1239.390@8=29,3 Fj?ldi heimila alls 1@11134.320@8<100,0 PSMUfTT02 L 30 5TAFS   yx?d dddy % MUcTH02 b4 PC' +l2 @@   S4 PC ' Heimild: Yearbook of Nordic Statistics 1992, bls. 178. 1) + MeW b?rn undir 16 ra aldri.Ʒ+   2) + 0 Yessum flokki eru einnig foreldrar meW uppkomin b?rn.Ʒ+