“Deficit Reduction Act of 1984”的意思、由来-开放百科全书

词条

Deficit Reduction Act of 1984

释义

Summary of provisions
References
External links

The Deficit Reduction Act of 1984 ({{USPL|98|369}}), also known as the DEFRA, was a federal law enacted in the United States in 1984.^[1] Originally part of the stalled Tax Reform Act of 1983, it was adjusted and reintroduced as the Tax Reform Act of 1984. After passing in the House, it was merged with the Senate version into its final form. Collectively known as the Deficit Reduction Act of 1984, it was signed into law by president Ronald Reagan on July 18, 1984.^[2]

Summary of provisions

The Office of Tax Analysis of the United States Department of the Treasury summarized the tax changes as follows:^[3]

repealed scheduled 15% net interest exclusion ($900 cap)
reduced benefits from income averaging
reduced tax benefits for property leased by tax exempt entities
temporarily extended telephone excise tax (through 1987)
increased depreciation lives for real property from 15 years to 18 years

References

1. ^{{USStatute|98|369|98|494|1984|}}
2. ^{{cite journal|author=United States Department of the Treasury: Internal Revenue Service|title=Deficit Reduction Act of 1984|url=https://www.irs.gov/pub/irs-tege/eotopica85.pdf|accessdate=2010-11-12}}
3. ^{{cite journal|author=Office of Tax Analysis|publisher=United States Department of the Treasury|title=Revenue Effects of Major Tax Bills|date=2003, rev. September 2006|url=http://www.ustreas.gov/offices/tax-policy/library/ota81.pdf|format=PDF|id=Working Paper 81, page 12|accessdate=2009-07-18|deadurl=yes|archiveurl=https://web.archive.org/web/20101122024120/http://www.ustreas.gov/offices/tax-policy/library/ota81.pdf|archivedate=2010-11-22|df=}}

External links

[https://www.scribd.com/doc/81775688/PL-98-369-Deficit-Reduction-Act-of-1984 Full text of the Act]

5 : United States federal taxation legislation|1984 in law|Presidency of Ronald Reagan|1984 in economics|98th United States Congress

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