| Selected Recently Expired Business Tax Provisions ("Tax Extenders") Contributor(s): Congressional Research Service (Author) |
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ISBN: 1503177130 ISBN-13: 9781503177130 Publisher: Createspace Independent Publishing Platform OUR PRICE: $18.95 Product Type: Paperback Published: November 2014 |
| Additional Information |
| BISAC Categories: - Political Science |
| Physical Information: 0.06" H x 8.5" W x 11.02" (0.21 lbs) 30 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: The 113th Congress has considered legislation that would extend selected expired or expiring tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260), which would extend most expired and soon-to-expire tax provisions (commonly referred to as "tax extenders") through 2015, was reported by the Senate Finance Committee on April 28, 2014. The act subsequently became an amendment to H.R. 3474 which did not advance in the Senate, as a motion to end debate on H.R. 3474 was voted down on May 15, 2014. In contrast to the Senate, the House has voted to permanently extend certain expired tax provisions as part of the Jobs for America Act (H.R. 4), which passed the House on September 18, 2014. This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and are being considered for extension. |
