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

Description
Summary:	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 assesses possible short-term economic effects of the temporary expansion of the allowance under the Jobs and Growth Tax Relief Reconciliation Act of 2003.
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.