Social Security Changes in the Self-Employment Tax for 1990

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Social security.

Tax incentives.

Taxation.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1990

Summary:

Discusses changes in the Self-Employment Contributions Act (SECA) tax for 1990, which, while raising the statutory tax rate, allow the self-employed to deduct a portion of net earnings and to deduct half of the SECA tax as business expenses, thus greatly lowering the effective tax rate in some cases

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Social Security: Changes in the Self-Employment Tax for 1990

Publisher Number:

CRS-1990-EPW-0047

Access Restriction:

Restricted for use by site license