Parent’s Leave and Benefit Bill 2019 [Seanad]: Financial Resolution

I move:

THAT section 126 of the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for amounts to be paid on foot of parent’s benefit under the Social Welfare Acts to be deemed to be profits or gains arising or accruing from an employment and to be emoluments to which Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 applies.

Question put and agreed to.