Small Business Expensing Allowance Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 Changes and Likely Economic Effects.

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Bibliographic Details
Corporate author / creator:	Library of Congress. Congressional Research Service.
Imprint:	[S.l] : [s.n.], 2003.
Description:	14 p. : digital, PDF file.
Language:	English
Subject:	Income tax. Small business. Tax incentives.
Format:	E-Resource U.S. Federal Government Document Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/10623311

Hidden Bibliographic Details
Other uniform titles:	ProQuest U.S. Congressional Research Digital Collection.
Notes:	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.
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.
Other form:	Microfiche version: Library of Congress. Congressional Research Service. Small Business Expensing Allowance Under the Jobs and Growth Tax Relief Reconciliation Act of 2003

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