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| ANDY NOLEN HOUSTON CRIMINAL LAWYER OVER 17 YEARS CRIMINAL LAW EXPERIENCE LICENSED IN BOTH STATE AND FEDERAL COURT |
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| Any time you are charged with a criminal charge it is a very serious matter requiring a criminal lawyer. Long term effects can include a criminal record FOR LIFE, affect your ability to get a job, obtain credit including denial of a mortgage application, loss of your Driver's License, surcharges on your License......and the list goes on and on. These can be avoided with a good Houston Criminal Defense Lawyer. |
| ARE YOU FACING A CRIMINAL CHARGE? If so, you need a lawyer with experience in criminal courts. Houston Criminal Attorney Andy Nolen has over 17 years criminal defense experience. |
| The Houston, Texas, law firm of Andy Nolen, represents people who have been accused of a state crime in Texas, including in communities such as League City, Angleton, Pearland, Alvin, Clear Lake, Sugar Land, The Woodlands, Baytown, Pasadena, Memorial, Spring Branch, River Oaks, West University, and Bellaire. Counties that this firm serves include: Galveston County • Fort Bend County • Montgomery County • Brazoria County • Harris County. Cases handled include: Domestic Violence, Theft, Shoplifting, Drunk Driving, Evading Arrest. All misdemeanors including DWI, also called DUI and all Felonies. |
| Our law firm has handled thousands of criminal charges including: Juvenile Law, Family Violence, Assault, Drug Charges, Theft, Shoplifting, Possession of Marijuana, Felonies, Misdemeanors, Failure to Stop and Give Information, Reckless Driving, Possession of a Controlled Substance, Possession of Cocaine, Motions to Revoke Probation or Deferred Adjudication, Burglary of a Building or Habitation, Runaway, Truancy, Vandalism. We have helped thousands of people get their cases dismissed, reduced, or kept off their records and we can help you. Please call today 713-697-4373 |
| § 22. Credit for the elderly and the permanently and totally disabled How Current is This? (a) General rule In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual’s section 22 amount for such taxable year. (b) Qualified individual For purposes of this section, the term “qualified individual” means any individual— (1) who has attained age 65 before the close of the taxable year, or (2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled. (c) Section 22 amount For purposes of subsection (a)— (1) In general An individual’s section 22 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d). (2) Initial amount (A) In general Except as provided in subparagraph (B), the initial amount shall be— (i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual, (ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or (iii) $3,750 in the case of a married individual filing a separate return. (B) Limitation in case of individuals who have not attained age 65 (i) In general In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year. (ii) Special rules in case of joint return In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year— (I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses’ disability income, or (II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year. (iii) Disability income For purposes of this subparagraph, the term “disability income” means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105 (a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability. (3) Reduction (A) In general The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit— (i) which is excluded from gross income and payable under— (I) title II of the Social Security Act, (II) the Railroad Retirement Act of 1974, or (III) a law administered by the Veterans’ Administration, or (ii) which is excluded from gross income under any provision of law not contained in this title. No reduction shall be made under clause (i)(III) for any amount described in section 104 (a)(4). (B) Treatment of certain workmen’s compensation benefits For purposes of subparagraph (A), any amount treated as a social security benefit under section 86 (d)(3) shall be treated as a disability benefit received under title II of the Social Secur |
