December 17, 2004
Tax Legislation Offers Small Business Incentives
- December 17, 2004
- Publication: Business Gazette
- Related Attorneys: Paul Marcotte, Jr.
- Related Practice Areas: Tax: Business, Tax: Individual
President Bush recently signed into law new tax legislation called the American Jobs Creation Act of 2004. The bill was originally intended to serve as a vehicle for resolving a longstanding dispute with the World Trade Organization over a feature of our nation's system for international business taxation that the WTO ruled was an illegal export subsidy.
The bill evolved as Congress continued to target abuses involving corporate tax shelters in the wake of Enron, WorldCom and other recent corporate scandals. However, tucked away in law are several less publicized provisions that provide some important tax incentives to small businesses. Here are some of the more important ones.
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