Possessions Tax Credit : Its Phaseout Under the 1996 Small Business Job Protection Act.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Tax incentives.

United States--Territories and possessions.

Physical Description:

1 online resource (6 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1996.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Reviews the possessions tax credit, changes under the Omnibus Budget Reconciliation Act of 1993, proposals to phase it out in the Small Business Job Protection Act of 1996, and likely economic effects. The possessions tax credit provides benefits for firms operating in Puerto Rico and other U.S. possessions in an attempt to attract employment-creating investment to those areas.

Notes:

CRS Report.

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.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Possessions Tax Credit: Its Phaseout Under the 1996 Small Business Job Protection Act

Access Restriction:

Restricted for use by site license.