Small Business Expensing Allowance Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 : Changes and Likely Economic Effects.

Examines current status of the small business income tax expensing allowance and initiatives in the 108th Congress to expand it. Explains how the allowance works; summarizes its legislative history; identifies main effects of the allowance on economic efficiency, equity, and tax administration; and...

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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], 2003.
Series:	U.S. Congressional Research.
Subjects:	Income tax. Small business. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book