New law provides tax opportunities for retailers

Kissire, Deborah J.
October 1996
Chain Store Age;Oct96, Vol. 72 Issue 10, Ernst & Young's Retail... p7
Trade Publication
Evaluates the tax opportunities presented by the Small Business Protection Act of 1996 to retailers. Work opportunity tax credit; Research and development tax credit; Depreciation rules for franchises and chains which operate convenience stores at retail gasoline sites; Extension and phaseout of the excise tax on luxury automobiles.


Related Articles

  • Rule 506's Popularity with Small Issuers Greater than is Merited.  // SCOR Report;Sep2001, Vol. 8 Issue 11, p1 

    Evaluates the application of the National Securities Market Improvement Act of 1996 (Rule 506) to small businesses in the United States. Provisions of the Act; Rules on the accreditation of investors; Contributions of employers to a profit sharing plan.

  • New law benefits small businesses.  // Advanced Materials & Processes;Aug96, Vol. 150 Issue 2, p40P 

    Discusses some of the provisions of the Small Business Regulatory Enforcement Fairness Act of 1996. Establishment of a 60-day congressional review process for all rules published after Mach 29, 1996; Permission of judicial review of agencies' compliance with the Regulatory Flexibility Act;...

  • Your rights to regulatory fairness: SBREFA update. Turville, Mary A. // National Public Accountant;May98, Vol. 43 Issue 3, p45 

    Focuses on the Small Business Regulatory Enforcement Fairness Act (SBREFA), a legislation introduced in the United States in 1996 which ensures that small entity concerns receive appropriate consideration in the development and enactment of regulatory procedures. Key aspects of the legislation;...

  • Regulatory flexibility for small businesses.  // Point of Beginning;Jul96, Vol. 21 Issue 8, p8 

    Reports that President Bill Clinton signed into law the Small Business Growth and Fairness Act as part of Public Law 104-121, which increases the public debt ceiling. Amendment to the Regulatory Flexibility Act and the Equal Access to Justice Act; Benefits to small business on challenging new...

  • 8(a) still dodging bullets. Jones, Joyce; Smith, Eric L. // Black Enterprise;Dec96, Vol. 27 Issue 5, p22 

    Focuses on Representative Jan Meyers' introduction of a bill that would effectively eliminate the US Small Business Administration's 8(a) program. Latest effort to torpedo minority business; Lack of knowledge about business.

  • Legislative log. Smith, Eric L. // Black Enterprise;Dec96, Vol. 27 Issue 5, p22 

    Focuses on the US House of Representatives' approval of the Small Business Programs Act of 1996. Reduction of the federal government's share of expenses associated with SBA programs; Contact information.

  • Small businesses smiling after Congress' final rush. Lowe, Roger K. // Crain's Cleveland Business;8/12/96, Vol. 17 Issue 33, p6 

    Reports on the enactment of several laws in the US Congress that would benefit small businesses. Tax breaks; Health insurance changes; Permission for small business owners to offer Medical Savings Accounts for their employees.

  • Clinton administration broadens SBA loan regulations.  // Church & State;July/Aug96, Vol. 49 Issue 7, p3 

    Reports that the administration of American President Bill Clinton has adopted a regulation making it easier for religiously oriented businesses to qualify for federal small-business loan guarantees. Comments from Philip Lader, administrator of the Small Business Administration (SBA); Rewriting...

  • Unfinished business of the 105th Congress. Faris, Jack // Enterprise/Salt Lake City;11/17/97, Vol. 27 Issue 21, p22 

    Focuses on a number of legal issues affecting small business that require action from American legislators. Tax reform; Product liability; Superfund reform; Health care mandates.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics