The document summarizes changes to tax exemption regulations for IT employees in Romania. Specifically: - The regulations were modified in 2015 by Order 835/2015, which defined 8 specific IT positions that are eligible for income tax exemption, rather than relying on degree specialization. - To qualify, employees must hold a university diploma and work in one of the 8 defined IT roles within a specialized department. The employer must also earn at least $10,000 annually per exempt employee from software creation. - Supporting documents like employment contracts and organizational charts must be kept on file by the employer to claim the exemption. - Proposed 2017 amendments may define eligible activities based on tasks rather than formal job titles