Lagmotion med förslag till lag om ändring av 57 och 98 a § i inkomstskattelagen

This is a legislative motion (lagmotion) submitted in the Finnish Parliament (Eduskunta). It proposes amending sections 57 and 98 a of Finland's Income Tax Act (inkomstskattelagen). Based on the title and subject tags, the proposal concerns how income tax applies to donations and tax deductions related to gifts, and how it treats associations, foundations, funds, and public-benefit entities. This summary is based on metadata only, not the full text, so the specific changes are not described here. The proposal would mainly affect individual taxpayers who make donations, and the non-profit organisations, foundations, and funds that receive them. Its exact effects on tax liability or eligibility would depend on the wording of the amended sections, which is not included in the metadata.