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.
Salaries for a journeyman overhead linesman vary based on his geographic region. As mentioned earlier, the hourly wage for journeyman linemen at the Northwest Line in Washington, Oregon and Idaho was $44.73 as of February 2012.