RUSSIAN FEDERATION FEDERAL LAW On amending Article 219 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on May 22, 2009 Approved by the Federation Council on 27 May 2009 Article 1 (1) Article 219, paragraph 1, paragraph 1, of Part 2 of the Tax Code Russian Federation (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 1, article 18; 2002, N 22, article 2026; 2003, N 19, sect. 1749; N 28, sect. 2879; 2006, No. 31, sect. 3443; N 50, sect. 5286; 2007, N 31, est. 4013; 2008, N 18, 100 1942), amended by a paragraph reading: " The right to receive the social tax deduction is also extended to the taxpayer-brother (sister) in the event of payment by the taxpayer A brother (sister) up to 24 years of age in the classroom, in educational institutions; ". Article 2 1. This law shall come into force at the expiration of one month from the date of its official publication. 2. Paragraph 1, paragraph 1, paragraph 1, of article 219, paragraph 1, of the second Tax Code of the Russian Federation (as amended by the present Federal Act) have been extended to legal relations that have arisen since 1 January 2009. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 3 June 2009 N 120-FZ
