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Federal tax benefits for business and the research tax credit / Harlan Vitagliano, editor.
- Format:
- Book
- Series:
- Economic issues, problems and perspectives series.
- Economic issues, problems and perspectives
- Language:
- English
- Subjects (All):
- Tax incentives--United States.
- Tax incentives.
- Business enterprises--Taxation--Law and legislation--United States.
- Business enterprises.
- Income tax--United States.
- Income tax.
- Physical Description:
- 1 online resource (102 pages) : color illustrations.
- Place of Publication:
- New York : Novinka, [2013]
- Summary:
- This book examines a key element of current federal support for manufacturing: tax benefits. More specifically, it identifies and describes current federal tax preferences that offer significant benefits for small and large manufacturing firms. Additionally, technological innovation is a major driving force in long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages business R&D in a variety of ways, including a tax credit for a company's increases in spending on qualified research above a base amount. The current status of the tax credit is described, as is its legislative history, the policy issues it raises and legislation in the 112th Congress to modify or extend it.
- Notes:
- Includes bibliographical references and index.
- Description based on online resource; title from PDF title page (ebrary, viewed December 6, 2016).
- ISBN:
- 1-62417-335-7
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