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Tax Provisions to Assist with Disaster Recovery
Our Price:
$
20.00
By
Erika K. Lunder (au); Carol A. Pettit (au); Jennifer Teefy (au)
Year:
2012
Pages:
23
Binding
Paperback
ISBN
978-1-4578-4170-5
Product Code:
1457841703
Description
Relief after a natural or man-made disaster may come from what many might consider an unlikely source: the Internal Revenue Code (IRC), which includes several tax relief provisions that apply to affected taxpayers. Some of these provisions are permanent, such as: The Job Creation and Worker Assistance Act of 2002; The Katrina Emergency Tax Relief Act of 2005 (KETRA); The Gulf Opportunity Zone (GO Zone) Act of 2005; and The Heartland Disaster Tax Relief Act of 2008. This report provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisionsäó» benefits. Appendix: Comparison Among Laws. This is a print on demand report.
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