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Description Of A Proposal To Extend Certain Expiring Tax Provisions Repeal The Luxury Excise Tax On Certain Items And Adopt Revenue Raising Provisions

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Author :
language : en
Publisher:
Release Date : 1992

Description Of A Proposal To Extend Certain Expiring Tax Provisions Repeal The Luxury Excise Tax On Certain Items And Adopt Revenue Raising Provisions written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Tax administration and procedure categories.

Expired And Expiring Temporary Tax Provisions Tax Extenders

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Author : Congressional Research Congressional Research Service
language : en
Publisher: CreateSpace
Release Date : 2014-11-06

Expired And Expiring Temporary Tax Provisions Tax Extenders written by Congressional Research Congressional Research Service and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-06 with categories.

Dozens of temporary tax provisions expired at the end of 2013, and several other temporary tax provisions are scheduled to expire at the end of 2014. Most of the provisions that expired at the end of 2013 have been part of past temporary tax extension legislation. Most recently, many temporary tax provisions were extended as part of the American Taxpayer Relief Act (ATRA; P.L. 112-240). Collectively, temporary tax provisions that are regularly extended by Congress-often for one to two years-rather than being allowed to expire as scheduled are often referred to as "tax extenders." The 113th Congress has considered legislation that would extend selected expired or expiring tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260), which would extend most expired and soon-to-expire tax provisions through 2015, was reported by the Senate Finance Committee on April 28, 2014. The act subsequently became an amendment to H.R. 3474 which did not advance in the Senate, as a motion to end debate on H.R. 3474 was voted down on May 15, 2014. In contrast to the Senate, the House has voted to permanently extend certain expired tax provisions as part of the Jobs for America Act (H.R. 4), which passed the House on September 18, 2014. Several expired charitable-related provisions would be made permanent as part of the America Gives More Act of 2014 (H.R. 4719), which passed the House on July 17, 2014. The President's FY2015 Budget identifies several expiring provisions that should be permanently extended (and in some cases substantially modified), including the research and experimentation (R&D) tax credit, enhanced expensing for small businesses, the renewable energy production tax credit (PTC), and the new markets tax credit (NMTC). Several other expired provisions would be temporarily extended. The President's FY2015 Budget also assumes that the American Opportunity Tax Credit (AOTC), the earned income tax credit (EITC) expansions, and the child tax credit (CTC) expansions, that were extended through 2017 as part of ARTA, are made permanent. There are several reasons why Congress may choose to enact tax provisions on a temporary basis. Enacting provisions on a temporary basis provides legislators with an opportunity to evaluate the effectiveness of tax policies prior to expiration or extension. Temporary tax provisions may also be used to provide temporary economic stimulus or disaster relief. Congress may also choose to enact tax provisions on a temporary rather than permanent basis due to budgetary considerations, as the foregone revenue from a temporary provision will generally be less than if it was permanent. The provisions that expired at the end of 2013 are diverse in purpose, including provisions for individuals, businesses, the charitable sector, energy, community assistance, and disaster relief. Among the individual provisions that expired are deductions for teachers' out-of-pocket expenses, state and local sales taxes, qualified tuition and related expenses, and mortgage insurance premiums. On the business side, under current law, the R&D tax credit, the WOTC, the active financing exceptions under Subpart F, and increased expensing and bonus depreciation allowances will not be available for taxpayers after 2013. Expired charitable provisions include the enhanced deduction for contributions of food inventory and provisions allowing for tax-free distributions from retirement accounts for charitable purposes. The renewable energy production tax credit (PTC) expired at the end of 2013, along with a number of other incentives for energy efficiency and renewable and alternative fuels. The new markets tax credit, a community assistance program, also expired at the end of 2013.

Certain Expiring Tax Provisions

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Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
language : en
Publisher:
Release Date : 2013

Certain Expiring Tax Provisions written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Tax administration and procedure categories.

Description Of A Proposal To Extend Certain Expiring Tax Provisions Repeal The Luxury Excise Tax On Certain Items And Adopt Revenue Raising Provisions

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Author :
language : en
Publisher:
Release Date : 1992

Description And Analysis Of Certain Tax Provisions Expiring In 1994 And 1995

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Author : United States. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1995

Description And Analysis Of Certain Tax Provisions Expiring In 1994 And 1995 written by United States. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Law categories.

Selected Recently Expired Business Tax Provisions Tax Extenders

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Author : Congressional Research Congressional Research Service
language : en
Publisher: CreateSpace
Release Date : 2014-11-06

Selected Recently Expired Business Tax Provisions Tax Extenders written by Congressional Research Congressional Research Service and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-06 with categories.

The 113th Congress has considered legislation that would extend selected expired or expiring tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260), which would extend most expired and soon-to-expire tax provisions (commonly referred to as "tax extenders") through 2015, was reported by the Senate Finance Committee on April 28, 2014. The act subsequently became an amendment to H.R. 3474 which did not advance in the Senate, as a motion to end debate on H.R. 3474 was voted down on May 15, 2014. In contrast to the Senate, the House has voted to permanently extend certain expired tax provisions as part of the Jobs for America Act (H.R. 4), which passed the House on September 18, 2014. This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and are being considered for extension.

Permanent Extension Of Certain Expiring Tax Provisions

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1992

Permanent Extension Of Certain Expiring Tax Provisions written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.

Description Of Tax Provisions Expiring In 1990

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Author : U. S. Joint Committee On Taxation
language : en
Publisher: Forgotten Books
Release Date : 2018-02-13

Description Of Tax Provisions Expiring In 1990 written by U. S. Joint Committee On Taxation and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-13 with Reference categories.

Excerpt from Description of Tax Provisions Expiring in 1990: Prepared by the Staff of the Joint Committee on Taxation; February 21, 1990 The first part of the pamphlet is a summary listing of tax provi sions scheduled to expire in 1990. The second part is a description of the expiring provisions: (a) expiring income tax provisions; (b) expiring excise tax provisions; and (c) other expiring provisions. The Appendix presents the estimated revenue effects for fiscal years 1991-1995 Of permanently extending the expiring provisions. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Permanent Extension Of Certain Expiring Tax Provisions

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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1992

Selected Recently Expired Individual Tax Provisions Extenders

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Author : Jane Gravelle
language : en
Publisher:
Release Date : 2014

Selected Recently Expired Individual Tax Provisions Extenders written by Jane Gravelle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.

This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."

Certain Expiring Tax Provisions

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