76. Federal Act, amending the Child Care Money Act, the law on carenings and the General Social Insurance Act

The National Council has decided:

Article 1

Amendment of the Child Care Money Act

The Child Care Money Act (KBGG), BGBl. I n ° 103/2001, as last amended by the Federal Law BGBl. I n ° 168/2006 and the Federal Ministries-Novelle 2007, BGBl. I n ° 6, shall be amended as follows:

1. § 2 para. 1 Z 1 reads:

" 1.		for this child, entitlement to family allowance under the 1967 Family Law Compensatory Act, BGBl. No 376, and family allowance is actually obtained for this child, "

2. In § 2 para. 1 Z 3 the amount shall be: "14 600 €" by the amount "16 200 €" replaced.

3. § 2 (5) the following sentences are added:

" The renunciation can be revoked. A revocation shall only be possible for a whole calendar month and for a maximum of six months. "

4. In Section 3 (2), the number shall be: "21" by the number "25" replaced.

5. § 3a (1) the following sentence is added:

"Prerequisite for entitlement to the increase amount is that a claim for payment of the child care allowance exists."

6. Section 3a (2) reads:

" (2) In the case of a new entitlement to child-care allowance for another child, without prejudice to § 5 (5) of the supplement according to paragraph 1, depending on the type of performance selected for the multiple children (§ § 3, 5a or 5b) up to a maximum of the completion of the 36th, 24. or 18. Life months of the multilingskindes. "

Section 3a (3) reads as follows:

" (3) For the second or further multiple child, which shall be referred to in § 7 (2) and (2) respectively. If the parent-child passport examinations provided for are not proven, the surcharge for this multi-child shall be reduced according to the type of performance chosen for the multiple children (§ § 3, 5a or 5b) as per para. 1 from 25, 17. or 13. Life month of this child by 50 vH. "

8. § 5 (5), first sentence reads:

" The right to child care money ends at the latest with the end of that day, which is the birth of another child or child. the adoption (in-care) of a younger child. "

9. According to § 5, the following § § 5a and 5b together with headline are inserted:

" Short benefits

§ 5a. (1) By way of derogation from § 3 (1), the child care allowance is € 20.8 per day, provided that it is claimed as a short-term benefit within the meaning of paragraph 3 in the course of the application.

(2) If the mother-child-passport examinations provided for in § 7 (3) are not proven, the child care allowance shall be the short-term benefit in the amount of the para. 1 from the 17. Life month of the child 10.4 € daily.

(3) If only one parent is entitled to receive child care allowance as a short-term benefit in the amount of the first para. 1, this shall be due at the latest until the completion of the 20. Life month of the child. If the second parent is also entitled to this benefit, the duration of the claim shall be extended to the completion of the 20. In addition to the period of time which the second parent claims, however, the maximum period of time until the completion of the 24. Life month of the child.

(4) In the case of a multiple birth, the application shall apply independently of paragraph 1 (3a).

§ 5b. (1) By way of derogation from Section 3 (1), the child care allowance is € 26.6 per day, provided that it is claimed as a short-term benefit within the meaning of paragraph 3 in the course of the application.

(2) If the mother-child-passport examinations provided for in § 7 (3) are not proven, the child care allowance shall be the short-term benefit in the amount of the para. 1 from the 13th. Life month of the child 13.3 € daily.

(3) If only one parent is entitled to receive childcare allowance as a short-term benefit in the amount of paragraph 1, it shall be due at the latest until the completion of the 15. Life month of the child. If the second parent is also entitled to this benefit, the duration of the claim shall be extended by the completion of the 15. In addition to the period of time which the second parent claims, however, the maximum period of time until the completion of the 18. Life month of the child.

(4) In the case of a multiple birth, the application shall apply independently of paragraph 1 (3a). "

The following paragraph 3 shall be added to § 6:

" (3) The entitlement to child care allowance shall be based on the amount of the foreign benefits, provided that the entitlement to comparable foreign family benefits exists. The difference between the comparable foreign family benefits and the child care allowance is credited to the child care allowance after the end of the foreign family benefits. "

11. In Section 7 (2), the number shall be: "21" by the number "25" replaced.

Article 7 (3) reads as follows:

" (3) entitlement to child care allowance as short-term benefit

1.		pursuant to Section 5a (1) and (3a) (1) of the 17. Month of Life
2.		pursuant to Section 5b (1) and (3a) (1) of the 13. Month of Life
if five examinations during pregnancy and another five examinations of the child up to the age of 14. The month of life shall be made in accordance with the Regulation referred to in paragraph 1. The first nine examinations must be carried out at the latest by the end of the 11. Life months of the child and the 10. Examination must be carried out at the latest by the end of the 18 The child's life month is demonstrated by the submission of the appropriate examination confirmations. "

Section 7 (4) reads as follows:

" (4) The right to child care allowance pursuant to Section 3 (1), Section 5a (1), § 5b (1) and § 3a (1) shall be made without respect to the provisions of Section 3 (1) and Section 3a (1) of this Directive.

1.		the collection or proof of the examinations for reasons not to be represented by the parent or the parent shall not be taken or
2.		the proof shall be furnished by the end of the child ' s third year of life at the latest. "

14. § 8 (1) (1) the following sentences are added:

" The weekly allowance of similar services shall remain out of approach. The income tax-exempt on the basis of international agreements shall be treated in the determination of the relevant total amount of income such as taxable income. "

15. In accordance with § 8, the following § 8a is inserted:

" Slip-on control

§ 8a. If the relevant total amount of the income in accordance with § 8 exceeds the limit according to § 2 para. 1 Z 3 or Section 9 (3) and § 12, the child-care allowance due for the calendar year in question shall be reduced, respectively. the allowance for child care allowance by the excess amount. "

16. § 9 (2) the following sentence is added:

"Section 4 (2) shall also apply to the grant."

17. In Section 9 (3), the amount shall be "5 200 €" by the amount "16 200 €" replaced.

The following sentence shall be added to Article 9 (4):

"§ § 2 (5) and 5 (6) shall apply mutatily."

19. § 12 reads:

" § 12. Married mothers or Fathers receive a grant provided that their spouse does not earn an income or the relevant total amount of the income (§ 8) is not more than € 12 200 (free limit). The allowance shall be increased by € 4 000 for each additional person, for whose maintenance the spouse actually makes a substantial contribution on the basis of a legal or moral duty. "

20. In § 19 (1) the amount shall be "10 175 €" by the amount "14 000 €" , the amount "12 720 €" by the amount "18 000 €" , the amount "16 355 €" by the amount "22 000 €", the amount "19 990 €" by the amount "27 000 €", the amount "25 440 €" by the amount "€ 35 000", the amount "29 070 €" by the amount "40 000 €" and the amount "32 705 €" by the amount "45 000 €" replaced.

21. § 19 (2), first sentence reads:

" As income for the purpose of repayment of paid subsidies to the childcare allowance, the income according to § 2 para. 2 of the EStG 1988 plus tax-free income in the sense of § 3 (1) Z 5 lit. a, c and d EStG 1988 and amounts according to § § 10 and 12 EStG 1988, as far as they were deducted in the determination of income. "

22. In Article 19 (2), the following sentence shall be inserted after the first sentence:

"The income tax-exempt on the basis of international law contracts shall be treated in the determination of income such as taxable income."

23. § 24 (1) reads:

"(1) In matters relating to the child care allowance and the grant for this benefit, the statutory health insurance institution is responsible for the responsibility of which is the responsibility of § 28 for the implementation of the health insurance."

24. In accordance with § 26, the following § 26a and heading is inserted:

" Choice of performance type

§ 26a. The choice of the type of performance (§ 3 (1), § 5a (1) or § 5b (1)) must be taken at the time of the first application. In addition to the applicant's parent, this decision shall also bind the other parent. A subsequent amendment of the decision taken is not possible. "

25. § 31 (4) reads:

(4) Reclaims which have been made in accordance with the provisions of paragraphs 1 to 3 may be charged to the benefits to be provided up to a half of the same; they shall reduce the entitlement to benefits accordingly. The health insurance institution may, taking into account the family, income and financial circumstances of the recipient,

1.		authorise the repayment of the unduly paid amount in instalments (instalments);
2.		the recovery of hours,
3.		all or part of the recovery is not required.
§ § 60 to 62 of the Federal Budget Act (BHG), BGBl. No 213/1986, provided that there are no derogations provided for in this Federal Act. '

26. § 31 (7) reads:

" (7) The issuing of claims for claims of benefits under this Federal Act shall be admissible only within 7 years, calculated from the end of the calendar year in which these benefits were wrongly received. A notification of a recovery shall expire after the expiry of three years from the entry of the legal force if it has not been completed until that date; § 68 (2) of the ASVG second and third sentence shall apply analogously. "

27. § 36 para. 2 Z 5 reads:

" 5.		Number of persons entitled to childcare allowance according to § § 3 (2), 3a (3) (3), 5a (1), 5b (1) and (2). "

§ 42 reads:

" § 42. The child care allowance and the allowance for the child care allowance do not apply either as a child's own income or the referring parent, nor do they reduce their maintenance claims. "

29. § 43 reads:

" § 43. (1) The right to child care allowance and the right to receive the child care allowance are in accordance with § 290 of the Executive Order (EO), RGBl. No. 79/1896, cannot be padded.

(2) Child care allowance and allowance for child care allowance are exempt from income tax and are not part of the tax base for other charges and public service contributions. "

30. § 45 reads:

" § 45. Persons who have grossly negligently or deliberately provided untrue information or who have concealed relevant facts and thereby

1.		have wrongly received a benefit under this federal law, or
2.		of another person who has been subject to the unlawful receipt of a benefit under this Federal Act
where the act does not constitute the offence of an act falling within the jurisdiction of the courts or is threatened with tighter penalty under other administrative penalties, the district administrative authority shall be fined up to 2 € 000 to be punished. "

31. § 49 the following paragraphs 13, 14, 15, 16 and 17 shall be added:

" (13) § 2 (1) Z 1 and 3, 2 para. 5, 3a (1) to 3, 5 (5), 5a, 5b, 6 (3), 7 (3) and (4), 9 (2) to (4), (12), 19 (1) and (2), 24 (1), (26a), 31 (4), 36 (2), (2), (5), (42), (43) and (45), as amended by the Federal Law BGBl (Federal Law). I n ° 76/2007 will be 1. Jänner 2008 in force.

(14) § § 8 (1) Z 1, 8a and 31 (7) shall be 1. January 2008 in force and apply to reference periods after the year 2007. Section 3 (2) and (7) (2) shall take place at 1. January 2008 in force and to be applied to births after 31 December 2007.

(15) With the expiry of 31 December 2007, the Federal Minister for Social Security and Generations Regulation, which lays down the criteria for cases of hardship according to the Child Care Money Act (KBGG-Hardship Regulation), accrues to BGBl. II No 405/2001 idF BGBl. II No 91/2004, except for force. However, it shall continue to apply to claims reviews of the calendar years 2002 to 2007.

(16) In the case of births before 2008, despite the application and the reference to childcare allowance, it may be possible to apply the child care allowance from 1 January 2008. January 2008 is a one-time change to the child care allowance as a short-term benefit (§ 5a or § 5b). For this purpose, a separate application is required no later than 30 June 2008. § 26a of the second and third sentences as well as § 4 (2) shall apply mutatily.

(17) The right to set the levy in accordance with Section 4 shall be statute-barred for the years 2002 and 2003 at the earliest end of 2008. "

Article 2

Amendment of the Law on Carenas

The Carence Money Act, BGBl. I n ° 47/1997, as last amended by the Federal Law BGBl. I No 34/2004, shall be amended as follows:

1. In § 2 para. 7 and in § 5 (3) the expression "§ 2 (7), § 5 (6) and § 8 (2) KBGG" in each case by the expression "§ 2 (5), § 5 (6), § 8 (2) and § 8a KBGG" replaced.

2. In § 17 (4) the expression "§ 12 para. 1 KBGG" in each case by the expression "§ 12 KBGG" replaced.

Section 57 is added to the following para. 21:

" (21) § 2 (7), § 5 (3) and § 17 (4) in the version of the Federal Law BGBl. I n ° 76/2007 will be 1. Jänner 2008 in force. "

Article 3

Amendment of the General Social Insurance Act

The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law, BGBl. I No 45/2007, is hereby amended as follows:

(1) In § 162 (3a), the following sentence shall be added:

"Calculation basis shall be the amount referred to in § 3 (1) KBGG."

2. The following § 634 is added to § 633:

" Final determination of Article 3 of the Federal Law BGBl. No 76/2007

§ 634. Section 162 (3a) (2), as amended by the Federal Law BGBl. I n ° 76/2007 will take place at 1. Jänner 2008 in force. "

Fischer

Gusenbauer