Puerto Rican Economic Activity Tax Credit : Current Proposals and Scheduled Phaseout.

Examines issues related to scheduled phaseout of the possessions tax credit, which provides benefits for firms operating in Puerto Rico and other U.S. possessions in an attempt to attract employment-creating investment to those areas. Provides background on possessions tax credit and phaseout establ...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2000.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Examines issues related to scheduled phaseout of the possessions tax credit, which provides benefits for firms operating in Puerto Rico and other U.S. possessions in an attempt to attract employment-creating investment to those areas. Provides background on possessions tax credit and phaseout established under the Small Business Job Protection Act of 1996 (P.L. 104-188). Reviews current proposals to extend a modified version of the Puerto Rican tax credit, and assesses economic impact of repeal of the Puerto Rican tax credit.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.