of May 2, 2015 No. 110-FZ
About introduction of amendments to article 284.1 of part two of the Tax Code of the Russian Federation
Accepted by the State Duma on April 24, 2015
Approved by the Federation Council on April 29, 2015
Bring in Article 284.1 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2011, No. 1, Art. 7; 2014, No. 48, Art. 6657) following changes:
The subitem 2 of Item 3 after the word "educational" to add 1) with words "activities, supervision and care of children";
Item 6 paragraph two after the word "educational" to add 2) with words "activities, supervision and care of children", after words "medical activities," to add with the words "and also from accomplishment of scientific research and (or) developmental developments".
This Federal Law becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the income tax of the organizations.
President of the Russian Federation
V. Putin
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