173.55 OFFSETS FOR EMPLOYEE’S BUSINESS DEDUCTIONS.
   Federal Schedule A - Itemized Deductions, including Form 2106 Employee Business Expenses, cannot offset any taxable income, unless an employee's business allowance is included in gross income, then an employee's business deduction is allowed up to the amount included in gross income.
(Ord. 2004-218. Passed 12-21-04.)