Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN: 9780808050681
Category : Income tax
Languages : en
Pages : 443
Book Description
Joint Committee on Taxation's General Explanation of the Tax Cuts and Jobs Act (P.L. 115-97)
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN: 9780808050681
Category : Income tax
Languages : en
Pages : 443
Book Description
General Explanation of Tax Legislation Enacted in ...
Author: Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652
Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
General Explanation of Public Law 115-97
Author: Global Explanation of Public Law 115-97
Author: Tax Cuts and Jobs Act, Conference Report to Accompany H.R. 1
Author: Congress (U S Joint Committee on TaxatPublisher: Government Printing Office
ISBN: 9780160944024
Category : Business & Economics
Languages : en
Pages : 182
Book Description
In this report, you will find guidance about the tax rate reform legislation for working American taxpayer citizens that file Federal individual tax returns. This report outlines modifications for taxable years 2018 through 2025. Populations covered are married individuals filing joint returns and surviving spouses, head of households, unmarried individuals other than surviving spouses and heads of households, married individuals filing separate returns, estates and trusts, and more. Additionally, you will find specific tax rate information and criteria relating to deductions for qualified business income, simplification and reform of family and individual tax credits including child tax credit and new family credit, credit for elderly and permanently disabled, repeal of credit for plug-in electric drive motor vehicles, modification of deduction for home mortgage interest, modifications to the deduction for charitable contributions, reform of American opportunity tax credit and repeal of lifetime learning credit, reforms to discharge of certain student loan indebtness, repeal of deduction for student loan interest and qualified tuition and related expenses, reduction in corporate tax rate, and much more. Adult American citizens required to file Federal income taxes, small businesses and corporation owners and staff, certified public accountants, tax professionals including tax advisors and preparers, payroll staff, IRS officials and agents, members of Congress, and charitable organizations may be interested in this legislation. Students pursuing coursework in tax preparation, business accounting, tax advisory, and public finance courses may find this primary source legislation helpful for research papers and testing requirements. Related products: H.R. 1, To Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, Title A, Individual Tax Reform produced by U.S. Senate with Amendments specifically to the repeal of sections with amendments for the Internal Revenue Code of 1986 is available here: https://bookstore.gpo.gov/products/hr-1-individual-tax-reform Jobs & Employment resources collection here:https://bookstore.gpo.gov/catalog/jobs-employment Taxes, Audits & Accounting collection here:https://bookstore.gpo.gov/catalog/taxes-audits-accounting
General Explanation of the Tax Reform Act of 1986
Author: Estimates of Federal Tax Expenditures
Author: United States. Department of the TreasuryPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Summary of Tax Cut Provisions of H.R. 5829 (as Ordered Reported by the Senate Finance Committee)
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Tax remission
Languages : en
Pages : 28
Book Description
General Explanation of the State and Local Fiscal Assistance Act and the Federal-State Tax Collection Act of 1972, H.R. 14370, 92d Congress, Public Law 92-512
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Revenue sharing
Languages : en
Pages : 88
Book Description
Description of H.R. 1, the "Tax Cuts and Jobs Act"
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Earned income tax credit
Languages : en
Pages : 300
Book Description