It has the effect of reducing income tax payable, even to tax-free level, but not so as to result in a tax refund. In 2015 the personal exemption amount was US $4,000. The exemption for 2016 is $4,050,[1] though the actual tax benefit depends on the taxpayer's marginal tax rate.
Unlike an apprentice, a journeyman is permitted to complete tasks without direct supervision. However, a journeyman cannot run his own business, but must be under the general supervision of a master electrician. The national average for a starting journeyman is $48,000 a year, or about $24 an hour.
The results, released today, include every trip, whether one mile or 20 miles. The company did not indicate how many trips per hour drivers were able to make or how much downtime drivers had in between trips, both of which would be important in determining what kind of salary drivers earn.