Salary income deduction extended for eligible employees meeting high salary-to-income proportion and insurer inclusion clarified.

The amendment permits an individual to claim an additional deduction equal to thirty percent of specified sums where salary income falls below a prescribed upper threshold before standard deductions and where salary income represents at least ninety percent of gross total income; it also expands the eligible insurers by adding any other insurer alongside the previously named insurer for purposes of the particular deduction clause.

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