Law2009The binding text is the one the official gazette published, listed under the publications.
Section 163 of חוק ההתייעלות הכלכלית (תיקוני חקיקה ליישום התכנית הכלכלית לשנים 2009 ו־2010), התשס״ט–2009.
This section is in פרק כ״ז: מסים / סימן א׳: מס הכנסה שלילי
The text on this page is adapted from the entry חוק ההתייעלות הכלכלית (תיקוני חקיקה ליישום התכנית הכלכלית לשנים 2009 ו־2010), התשס״ט–2009 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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