|
The American Jobs Creation Act of 2004 () was a federal tax act that repealed the export tax incentive (ETI), which had been declared illegal by the World Trade Organization numerous times and sparked retaliatory tariffs by the European Union,〔 and was also composed of numerous tax credits for agricultural and business institutions, and included was the repeal of some excise taxes on fuel and alcohol, and the creation of tax credits for biofuels. The bill was introduced by Representative Bill Thomas on June 4, 2004, passed the House June 17, the Senate on July 15, and was signed by President George W. Bush on October 22. ==Summary of provisions== The Office of Tax Analysis of the United States Department of the Treasury summarized the tax changes as follows:
A report by the Tax Policy Center identifies the following main provisions and their costs over a period of 10 years:
Another provision revised the definition of the term "covered expatriate" which sets net worth andi income tax liability thresholds used to determine if a person who renounces his U.S. citizenship must pay an expatriation tax. 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「American Jobs Creation Act of 2004」の詳細全文を読む スポンサード リンク
|