HB 1105-S.E - DIGEST

(DIGEST AS ENACTED)

      Increases the protection of income of retired persons residing in the state from collection of income taxes imposed by other states.

      Revises homestead provisions.

      Exempts from seizure all property in this state of a judgment debtor where the judgment is in favor of any state for failure to pay state income tax on benefits received from a pension or other retirement plan.