Pre-tax deductions from payroll are qualified deductions applied by employers to employee income before it is subject to taxes. Qualified pre-tax deductions will not appear on Form W-2 or the employerâs quarterly payroll tax report (Form 941). Pre-tax deductions lower employeesâ taxable income and can reduce income tax, state, federal, and FICA taxes.
Mauna Loa's most recent eruption occurred from March 24 to April 15, 1984. No recent eruptions of the volcano have caused fatalities, but eruptions in 1926 and 1950 destroyed villages, and the city of Hilo is partly built on lava flows from the late 19th century.
When Mauna Loa last erupted in 1984 (left), lava came within 7 kilometers of Hilo (right). Parts of Hilo are built on lava from eruptions that occurred over the past couple of hundred years. Credit: left: U.S. Geological Survey Hawaiian Volcano Observatory/ESW Image Bank; right: Â©Ken Lund, CC BY-NC-ND 2.0.n response, development has pushed farther up Mauna Loaâs slopes. Mauna Loa lava flows can be seen on the Big Island, including crossing the major highways 11 and 190. The dark lava flow shown at left in this photo formed in 1859 and the dark flow shown at right is from about 1800.