-- All but 4.3 cents - per - gallon of the
taxes on highway gasoline, diesel fuel, kerosene, and
alternative fuels (Secs. 4041 (a) and 4081 (d)(1)-RRB--- Reduced
rate of
tax on partially exempt methanol or ethanol fuel (Sec. 4041 (m)-RRB--- Tax on retail sale of heavy highway vehicles (Sec. 4051 (c)-RRB--- Tax on heavy truck tires (Sec. 4071 (d)-RRB--- Annual use tax on heavy highway vehicles (Sec. 4481 (f)-R
tax on partially exempt methanol or ethanol fuel (Sec. 4041 (m)-RRB---
Tax on retail sale of heavy highway vehicles (Sec. 4051 (c)-RRB--- Tax on heavy truck tires (Sec. 4071 (d)-RRB--- Annual use tax on heavy highway vehicles (Sec. 4481 (f)-R
Tax on retail
sale of heavy highway vehicles (Sec. 4051 (c)-RRB---
Tax on heavy truck tires (Sec. 4071 (d)-RRB--- Annual use tax on heavy highway vehicles (Sec. 4481 (f)-R
Tax on heavy truck tires (Sec. 4071 (d)-RRB--- Annual use
tax on heavy highway vehicles (Sec. 4481 (f)-R
tax on heavy highway vehicles (Sec. 4481 (f)-RRB-
Business
Tax Items • Permanently extends the 2001/2003 tax rates for adjusted gross income levels under $ 450,000 ($ 400,000 single); good for small business and home builders, 80 % of whom are pass - thru entities who pay taxes on the individual side of the code • Permanently extends the Alternative Minimum patch; again, good for small business owners who are frequently at risk of paying AMT • Permanently sets the parameters of the estate tax; positive for family - owned construction firms; codifies the 2010 $ 5 million exemption amount (indexed to inflation) and a 40 percent estate tax rate • Extends present law section 179 small business expensing through the end of 2013; offers cash flow and administrative cost benefits for small firms • Extends the section 45L new energy - efficient home tax credit through the end of 2013; allows a $ 2,000 tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
Tax Items • Permanently extends the 2001/2003
tax rates for adjusted gross income levels under $ 450,000 ($ 400,000 single); good for small business and home builders, 80 % of whom are pass - thru entities who pay taxes on the individual side of the code • Permanently extends the Alternative Minimum patch; again, good for small business owners who are frequently at risk of paying AMT • Permanently sets the parameters of the estate tax; positive for family - owned construction firms; codifies the 2010 $ 5 million exemption amount (indexed to inflation) and a 40 percent estate tax rate • Extends present law section 179 small business expensing through the end of 2013; offers cash flow and administrative cost benefits for small firms • Extends the section 45L new energy - efficient home tax credit through the end of 2013; allows a $ 2,000 tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
tax rates for adjusted gross income levels under $ 450,000 ($ 400,000 single); good for small business and home builders, 80 % of whom are pass - thru entities who pay
taxes on the individual side of the code • Permanently extends the
Alternative Minimum patch; again, good for small business owners who are frequently at risk of paying AMT • Permanently sets the parameters of the estate
tax; positive for family - owned construction firms; codifies the 2010 $ 5 million exemption amount (indexed to inflation) and a 40 percent estate tax rate • Extends present law section 179 small business expensing through the end of 2013; offers cash flow and administrative cost benefits for small firms • Extends the section 45L new energy - efficient home tax credit through the end of 2013; allows a $ 2,000 tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
tax; positive for family - owned construction firms; codifies the 2010 $ 5 million exemption amount (indexed to inflation) and a 40 percent estate
tax rate • Extends present law section 179 small business expensing through the end of 2013; offers cash flow and administrative cost benefits for small firms • Extends the section 45L new energy - efficient home tax credit through the end of 2013; allows a $ 2,000 tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
tax rate • Extends present law section 179 small business expensing through the end of 2013; offers cash flow and administrative cost benefits for small firms • Extends the section 45L new energy - efficient home
tax credit through the end of 2013; allows a $ 2,000 tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
tax credit through the end of 2013; allows a $ 2,000
tax credit for the construction of for sale and for - lease energy - efficient homes in buildings with fewer than three floors above gr
tax credit for the construction of for
sale and for - lease energy - efficient homes in buildings with fewer than three floors above grade