Geleidelijke afbouw van de dubbele heffingskorting in het referentieminimumloon tot een keer de algemene heffingskorting met uitzondering van het referentieminimumloon voor de Algemene Ouderdomswet

This Dutch bill would gradually reduce the 'double tax credit' (dubbele heffingskorting) that applies to income at the reference minimum wage, bringing it down to one times the general tax credit. The reference minimum wage is the benchmark used to set many social benefits and minimum incomes. The bill makes an exception for the reference minimum wage used under the General Old Age Act (AOW), so state pension rules are not affected. This summary is based on the title and metadata only, not the full legislative text. The change would mainly affect people whose income is tied to the reference minimum wage, such as some benefit recipients and low-income earners, who would receive a smaller tax reduction over time. Pensioners under the AOW are excluded from the change. The exact size and timing of the effects depend on the detailed provisions in the bill.