Small Business Jobs Act of 2010 - An Analysis (PDF)

Discusses the tax provisions of the Small Business Jobs Act in 2010.
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ISBN: 9781422427347
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This article discusses the tax provisions of the Small Business Jobs Act in 2010 (Pub Law No 111-___), which was signed by President Barrack H. Obama on September 27, 2010. The bulk of the bill focuses on providing loans to small businesses, but the bill contains numerous tax provisions such as not subjecting the general business credit to the alternative minimum tax in 2010 for eligible small businesses and the extension of the additional 50-percent first-year depreciation deduction for one year to apply to qualified property acquired and placed in service during 2010.