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Federal Tax Benefits for Manufacturing: Current Law, Legislative Proposals, and Issues for the 112th Congress
Our Price:
$
20.00
By
Gary Guenther (au)
Year:
2012
Pages:
30
Binding
Paperback
ISBN
978-1-4578-3965-8
Product Code:
1457839652
Description
Congress is considering numerous proposals to create new forms of targeted assistance for the manufacturing sector. One of the more contentious issues in the policy debate concerns the role federal policy should play in the allocation of economic resources to and within the sector. This report 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. To broaden the context for the current policy debate over federal support for manufacturing, the report also provides a brief overview of federal non-tax support for manufacturing. In addition, it identifies bills in the 112th Congress that would enhance current tax preferences and explains how eligible manufacturers might be affected. The report concludes with a discussion of the chief arguments for and against additional targeted support for manufacturing and their implications for federal policy. Tables and figures. This is a print on demand report.
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