Provides an explanation of tax legislation enacted in 1998. Explains the provisions of the Surface Transport. Rev. Act of 1998 (Title IX of H.R. 2400, P.L. 105-178) relating to the extension a revision of the Highway Trust Fund excise taxes. Explains the IRS Restructuring a Reform Act of 1998 (H.R. 2676, P.L. 105-206). Explains the revenue provisions of the Tax a Trade Relief Act of 1998 (H.R. 4328, P.L. 105-277). Explains the revenue provision in the Ricky Ray Hemophilia Relief Fund Act of 1998 (H.R. 1023, P.L. 105-369). Also provides estimates of the budget effects of revenue legislation enacted in 1998 for the fiscal years 1999-2007.A credit rate of 2.2 percent applies to the extent that a taxpayera#39;s current-year research expenses exceed a base amount ... For this reason, the Congress believed it was important to extend the research and experimentation tax credit.
|Title||:||General Explanation of Tax Legislation Enacted in 1998|
|Author||:||William Roth, Bill Archer|
|Publisher||:||DIANE Publishing - 2000-04|