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• W921996804 abstract "In December, President Barack Obama signed legislation that retroactively extended more than 50 expired tax provisions for 2014, allowing taxpayers to take advantage of a host of tax incentives during this filing season. Among the highlights of the act are that the research and development (RD * Instituting inflation adjustments for certain civil penalties (see below); * Enacting a new Sec. 3511, allowing for certified professional employer organizations, which will be treated as an employer for work-site employees performing services for customers of the organization for employment tax purposes. Earlier proposals to permanently extend some expired provisions or to extend all provisions two years, through 2015, were not adopted. TAX INCENTIVES FOR INDIVIDUALS Tax incentives for individuals that were extended through 2014 include: * The Sec. 62 deduction for certain expenses of elementary and secondary schoolteachers; * The Sec. 108 exclusion from gross income of discharge of qualified principal residence indebtedness; * The Sec. 132 provision providing parity between employer-provided mass transit and parking benefits; * The Sec. 163 treatment of mortgage insurance premiums as qualified residence interest; * The Sec. 164 deduction for state and local general sales taxes; * The Sec. 170 special rule for contributions of capital gain real property made for conservation purposes; * The Sec. 222 above-the-line deduction for qualified tuition and related expenses; and * The Sec. 408 provision allowing tax-free distributions from individual retirement plans for charitable purposes. TAX INCENTIVES FOR BUSINESSES Business tax incentives extended through 2014 include: * The Sec. 41 RD * The Sec. 42 temporary minimum low-income housing tax credit rate for nonfederally subsidized buildings; * The military housing allowance exclusion for determining whether a tenant in certain counties qualifies as low-income under the Housing Assistance Tax Act of 2008, EL. 110-289; * The Sec. 45A Indian employment tax credit; * The Sec. 45D new markets tax credit (and carryovers of the unused limitation are extended through 2019); * The Sec. 45G railroad track maintenance credit; * The Sec. 45N mine rescue team training credit; * The Sec. 45P employer wage credit for employees who are active duty members of the uniformed services; * The Sec. 51 work opportunity tax credit; * Sec. 54E qualified zone academy bonds; * The Sec. 168 provision classifying certain racehorses as three-year property; * The Sec. 168 provision allowing 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements; * The Sec. 168 provision allowing a seven-year recovery period for motorsports entertainment complexes; * The Sec. 168 provision allowing accelerated depreciation for business property on an Indian reservation; * Sec. …" @default.
• W921996804 created "2016-06-24" @default.
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• W921996804 date "2015-02-01" @default.
• W921996804 modified "2023-09-23" @default.
• W921996804 title "Expired Tax Provisions Extended for 2014" @default.
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