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.
Sea journeys. Some 473,887 people reached Europe by sea in 2015 (including the first two and a half weeks of September), according to the International Organisation for Migration. The figure is drawn from national coast guard sources.ea journeys. Some 473,887 people reached Europe by sea in 2015 (including the first two and a half weeks of September), according to the International Organisation for Migration. The figure is drawn from national coast guard sources.