Additionally, the bill will waive special deduction limitations for junk debt issued this year. (inc.com)
In the income tax, such provisions include special deductions and exclusions, special rates, and tax credits. (taxpolicycenter.org)
Like many states, Rhode Island uses federal taxable income, as determined under the current IRC (but without special deductions allowed under federal law), as the starting point for determining taxable income for purposes of the business corporation tax. (stateandlocaltax.com)