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.
Following the pattern of Hawaiian volcano formation, Mauna Loa would have started as a submarine volcano, gradually building itself up through underwater eruptions of alkali basalt before emerging from the sea through a series of surtseyan eruptions about 400,000 years ago.