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America's Small Business Tax Relief Act of 2014
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America's Small Business Tax Relief Act of 2014 : ウィキペディア英語版
America's Small Business Tax Relief Act of 2014

The America's Small Business Tax Relief Act of 2014 () is a bill that would amend section 179 of the Internal Revenue Code, which mostly affects small- to medium-sized businesses, to retroactively and permanently extend from January 1, 2014, increased the cap on the amount of investment that can be immediately deducted from taxable income.〔 The bill would return the tax code to its 2013 status and make the change permanent.
The bill was introduced into the United States House of Representatives during the 113th United States Congress.
==Background==
In 2013, businesses could write-off the full cost of some capital investments up to $500,000 per investment and a total of $2 million.〔 After that provision of the tax code expired, the limit was dropped to $25,000 per investment and a total of only $200,000.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「America's Small Business Tax Relief Act of 2014」の詳細全文を読む



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