The Tax Increase Prevention Act of 2014

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:37:19.000
dc.date.accessioned 2020-06-29T22:57:50Z
dc.date.available 2020-06-29T22:57:50Z
dc.date.embargo 2017-12-19
dc.date.issued 2015-01-02
dc.description.abstract <p>In what was a surprising development to many, after a hotly contested election in which the political control of the United States Senate was shifted to the Republican Party and the Republican representation increased in the United States House of Representatives, the United States Congress passed and the President on December 19, 2014 signed, the Tax Increase Prevention Act of 2014, Pub. L. No. 113-295, the so-called “extenders bill.” What many found surprising was that the one-year extension of provisions, through December 31, 2014, was made retroactive to January 1, 2013, which meant that the 2014 legislation had an effective life of 12 days to boost the economy, which was the apparent purpose of many of the provisions. The uncertainty existing throughout 2014 with respect to the provisions in the 2014 bill, was renewed on January 1, 2015. This article summarizes the major tax provisions of widespread interest.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol26/iss1/1/
dc.identifier.articleid 2258
dc.identifier.contextkey 11275764
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol26/iss1/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3754
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol26/iss1/1/AgLawDigest_v26n01_01.pdf|||Fri Jan 14 17:51:12 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title The Tax Increase Prevention Act of 2014
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication a4d593d6-eca6-4e99-8f7f-e47fc41fa878
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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