...Continued from previous week
1) Ma'aser is calculated from post-tax income.
Household necessities such as refrigerators, washing machines, tables and chairs etc. can be bought before beginning to calculate Ma'aser. One who is financially sound should calculate the Ma'aser before buying the aforementioned items. (Minchas Tzvi Siman 6)
One should calculate Ma'aser before purchasing clothing for himself and his children. (Rav Shmuel Wosner Zatzal in Shu"T Shevet HaLevi Vol. 5 Siman 133)
2) A woman who goes out to work, which necessitates the hiring of a babysitter for the children and/or a housekeeper for the home, may deduct the amount paid to the babysitter/housekeeper from her income that is obligated in Ma'aser.
If the babysitter/housekeeper would have been hired in any case, even if the woman wouldn't be working, the money may not be deducted from the Ma'aser obligation. (Tzedaka U'Mishpat Perek 5 footnote 35)
A woman who needs to buy a new wardrobe for her job may deduct the amount paid for the clothing from her Ma'aser obligation. (Rav Yaakov Kamenetsky Zatzal in Emes L'Yaakov Yoreh Deah Siman 249)
3) One who is taking a course to learn a trade may deduct the amount spent for the course from his yearly income when calculating Ma'aser for the coming year. However, one may not deduct this year the amount he previously spent on education in years past.
The above Halacha applies even to someone who already has a livelihood but wants to take an additional course to advance in his/her chosen profession (e.g. a physician's assistant wants to become a doctor, a clerk wants to become a lawyer, etc.)
Expenses such as books, tools and travel that are directly related to one's education may also be deducted from yearly income when calculating Ma'aser. (Psak of Rav Shlomo Zalmen Auerbach Zatzal)
4) However, one who spends money to go to school for general education, but not directly related to a specific skill or method of livelihood, may not deduct the fees from the yearly income that is obligated in Ma'aser. (Minchas Tzvi Siman 5. Regarding men going to school for general knowledge not directly related to Parnasah see Birchas Shmuel Kiddushin Siman 27. Of course, every individual must seek the guidance of their Rav before enrolling in any secular college or university, to ensure that it is done according to the tenets of the holy Torah)
5) Sales tax is a monetary obligation that each person must pay when purchasing an item, and thus may not be deducted from the amount you earned when calculating Ma'aser.
Income tax that is deducted before you receive your pay is not considered income. (See Igros Moshe Yoreh Deah Vol. 1 Siman 143 and Shu"t Teshuvos V'Hanhagos Vol. 1 Siman 560. Dayan Weiss Zatzal in Minchas Yitzchak Vol. 5 Siman 34 maintains that although exempt, one who does indeed give Ma'aser from the money that was deducted for income tax, is praiseworthy.)
Income tax refunds are considered income, and Ma'aser must be given from them.
6) Money spent on optional life insurance policies is not exempt from Ma'aser.
However, health insurance premiums are exempt from Ma'aser (Psak of Rav Shlomo Zalmen Auerbach Zatzal. Rav Menashe Klein Zatzal disagrees and maintains that health insurance premiums are like any other household expense and may not be deducted from income when calculating Ma'aser)
Fire, theft and accident insurance may be deducted from income.
...To be continued next week B’Ezras Hashem
