
	Where results make sense

Topic: Job Creation and Worker Assistance Act of 2002

Related Topics

Grammy Awards of 2002

Football World Cup 2002

2002 in film

2002 Winter Olympics

2002 Gujarat violence

July 2002

December 2002

2002 in sports

2002 elections

November 2002

October 2002

2002 Winter Olympic Games

In the News (Sat 12 Dec 09)

Northern Trust

Marvin Harrison

Peter Chernin

Gary Locke

Match Play

Penelope Cruz

Mickey Rourke

AR Rahman

Danny Boyle

Hugh Jackman

	Job Creation and Worker Assistance Act of 2002 (Site not responding. Last check: 2007-10-11)
		The Job Creation and Worker Assistance Act of 2002 was signed by President Bush on March 9, 2002.
		Under the Act, in determining whether a plan is top-heavy, distributions made because of separation from service, death, or disability are taken into account for one year after distribution.
		Under the Act, taxpayers are permitted to claim the education savings account exclusion and a HOPE credit in the same year, provided they do not claim both with respect to the same educational expenses.
	trustar-rs.com /planning/articles/legislative/egtrra-update-2002.htm (732 words)

	Job Creation & Worker Assistance Act of 2002
		The Act is a combination of business economic stimulus provisions, relief provisions for lower-Manhattan businesses affected by the 9/11 terrorist attacks, a 13-week extension of unemployment benefits, extensions for expired or soon-to-expire tax breaks, and technical corrections.
		The regular first-year depreciation allowance is capped at $3,060 for autos placed in service in 2001 or 2002, so under the Act the combined first-year allowance for a luxury auto that is qualified property is $7,660.
		The Act changes this rule to provide that gain resulting from the election is included in gross income notwithstanding any provision of the '86 Code.
	www.hhc-cpa.com /tax_news/2002/tax_JobCreationAct2002.htm (933 words)

	Job Creation and Worker Assistance Act of 2002 - H.R. 3090 (Site not responding. Last check: 2007-10-11)
		The remaining $700,000 of adjusted basis is recovered in 2002 and subsequent years pursuant to the depreciation rules of present law.
		Finally, the remaining adjusted basis of $18,200 ($26,000 adjusted basis less $7,800 additional first-year depreciation) is to be recovered in 2002 and subsequent years pursuant to the depreciation rules of present law.
		Net operating losses incurred in 2001 and 2002 are carried back five years instead of the current two-year period.
	www.dhcpas.com /2002taxact.html (452 words)

	Job Creation and Worker Assistance Act of 2002 (Site not responding. Last check: 2007-10-11)
		For most businesses, the heart of the tax incentives of the Job Creation and Worker Assistance Act of 2002 is the first-year 30 percent bonus depreciation provision.
		The “qualified leasehold property” provision will provide some assistance to the service industry as it is a large consumer of leased offices, and again assists the manufacturing and distribution industries as warehouses and factory space reconfiguring and remodeling is assisted.
		The Joint Committee on Taxation Technical Explanation of the "Job Creation and Worker Assistance Act of 2002," March 6, 2002, (JCT Explanation), p.
	www.tncpa.org /journal/articles/job_creation_and_worker_assistan.htm (2336 words)

	Wachowicz's Web World - Special Report -- Job Creation and Worker Assistance Act of 2002 (JCWAA)
		On March 9, 2002, President Bush signed an economic-stimulus bill (H.R. 3090: Job Creation and Worker Assistance Act of 2002) into law (Public Law 107-147).
		Estimated Revenue Effects of The "Job Creation and Worker Assistance Act of 2002".
		Technical Explanation of the "Job Creation and Worker Assistance Act of 2002." Prepared by the Staff of the Joint Committee on Taxation (March 6, 2002).
	web.utk.edu /~jwachowi/hr3090.html (609 words)

	The Job Creation and Worker Assistance Act of 2002
		March 9, 2002: Today President Bush signed into law the Job Creation and Worker Assistance Act of 2002, a bill designed to provide certain measures of tax relief for businesses and individuals, along with extended unemployment benefits for individuals who remain unemployed as a result of the recent recession.
		Such workers must have previously worked 20 weeks of full-time insured employment (or the equivalent in insured wages) to be eligible.
		The average duration for workers to be on unemployment was 14 weeks in 2001.
	www.quicken.com /cms/viewers/article/taxes/57021 (1949 words)

	SS&H - Job Creation and Worker Assistance Act of 2002 (Site not responding. Last check: 2007-10-11)
		Qualified leasehold improvement property does not include any improvement for which the expenditure is attributable to the enlargement of the building, any elevator or escalator, any structural component benefiting a common area, or the internal structural framework of the building.
		Note that the bonus depreciation is taken after the normal Section 179 expense which is limited to a maximum of $24,000 in 2001 and 2002.
		Finally, the remaining adjusted basis of $18,200 ($50,000 - $24,000 - $7,800) is to be recovered in 2002 and subsequent years pursuant to the usual depreciation rules.
	www.ssh-cpa.com /pages/tax_briefs/job_creation.htm (749 words)

	Wachowicz's Web World - Special Report -- Job Creation and Worker Assistance Act of 2002 (JCWAA)
		Under the Job Creation and Worker Assistance Act of 2002 (JCWAA) businesses were allowed to take an additional first-year, depreciation deduction equal to 30 percent of the original "adjusted (depreciable) basis" -- usually the fully installed cost -- of qualified property.
		However, the depreciable basis of the property and the regular depreciation allowances are adjusted to reflect the additional first-year depreciation deduction.
		Under the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) the additional, first-year depreciation deduction, commonly known as "bonus depreciation," is increased from 30 percent to 50 percent of the original "adjusted (depreciable) basis" of qualified property.
	web.utk.edu /~jwachowi/hr2.html (651 words)

	TaxMama.Com ... IRS News ... Job Creation and Worker Assistance Act of 2002
		On Saturday, March 10, 2001, President Bush signed into law "The Job Creation and Worker Assistance Act of 2002." This scaled back economic stimulus package is Public Law 107-147.
		While some provisions will not be effective until 2002 (keep them in mind for tax planning purposes), some ARE effective for tax year 2001.
		In addition to providing extended unemployment benefits for workers who filed an initial claim for unemployment benefits on or after March 15, 2001, the new law also offers significant tax breaks for businesses, both inside and outside of New York City.
	www.taxmama.com /IRSnews/waa2002.html (345 words)

	Overview of the Job Creation and Worker Assistance Act of 2002
		Overview of the Job Creation and Worker Assistance Act of 2002
		This is to alert you to several provisions of the "Job Creation and Worker Assistance Act of 2002," signed by President Bush on March 9, 2002, that may affect your tax plans.
		Thus, for example, if a firm was profitable before 2001, but suffered an operating loss that year, the loss could be used to reduce its taxable income—and thus generate tax refunds—for tax years as far back as 1996.
	www.happytaxreturns.com /overview1.htm (401 words)

	Special addendum for “Job Creation and Worker Assistance Act of 2002” (Site not responding. Last check: 2007-10-11)
		This provision allows an additional first-year depreciation deduction equal to 30 percent of the adjusted basis of qualified property.
		For purposes of determining the amount of eligible progress expenditures, it is intended that rules similar to sec.
		Note: The 30% additional deduction is not pro-rated for a short year, however the first year depreciation amount calculated in addition to the 30% will be pro-rated.
	www.proware-cpa.com /zold_pages/jobcreat.html (1688 words)

	Job Creation and Worker Assistance Act of 2002 (Site not responding. Last check: 2007-10-11)
		On March 9, 2002, President Bush signed into law, the Job Creation and Worker Assistance Act of 2002 (HR 3090).
		An allowance for NOLs arising in or carried forward to tax years ending in 2001 and 2002 to offset 100% of a taxpayer's AMTI; and
		A summary of the tax provisions of this Act can be found on the CPA2Biz Tax Resource Center home page (in the middle of the page) and is entitled "The Stimulus Package - The Job Creation and Worker Assistance Act of 2002" (
	www.mecpa.org /JobCreationWorkerAssistance.htm (196 words)

	SpecialReport - default
		The Katrina Emergency Tax Relief Act of 2005 provides $6.1 billion in tax relief for individuals and businesses affected by the hurricane as well as incentives to promote charitable donations for victims.
		Significant Technical Corrections are also included in this Act for 10 tax acts going back as far as 1987, including a number of important amendments related to the American Jobs Creation Act of 2004.
		At the heart of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 is the creation of a needs-based "means" test that requires individuals with incomes above a certain threshold to file under Chapter 13 debt repayment rather than Chapter 7 bankruptcy.
	tax.cchgroup.com /specialreport (912 words)

	Find in a Library: Complete analysis of the Job Creation and Worker Assistance Act of 2002
		Find in a Library: Complete analysis of the Job Creation and Worker Assistance Act of 2002
		Complete analysis of the Job Creation and Worker Assistance Act of 2002
		WorldCat is provided by OCLC Online Computer Library Center, Inc. on behalf of its member libraries.
	worldcatlibraries.org /wcpa/ow/6475098e24e6c8b7a19afeb4da09e526.html (93 words)

	SSRN-Tax Planning After the Job Creation and Worker Assistance Act of 2002 by Radie Bunn, Gerald Whittenburg, Kermit ...
		President Bush signed into law on March 9, 2002, the Job Creation and Worker Assistance Act of 2002.
		The 2002 Act includes both business and individual tax provisions along with special relief provisions for lower-Manhattan affected by the September 2002 terrorist attacks.
		There are also extension provisions for expired or nearly expired tax breaks and technical corrections to the 2001 Act included in the new tax law.
	papers.ssrn.com /sol3/papers.cfm?abstract_id=332560 (314 words)

	Depreciation Bonus language of the Job Creation and Worker Assistance Act of 2002
		AED Explanation of the Jobs & Growth Act
		Joint Committee on Taxation's Description of the Job Creation and Worker Assistance Act
		The law expands the depreciation bonus enacted in 2002 and allows buyers of new equipment to depreciate (i.e., "write off") an extra 50 percent of the cost of the equipment for the tax year in which it's placed in service.
	www.depreciationbonus.org (286 words)

	Amazon.com: Client Report: September 2002.(Job Creation and Worker Assistance Act of 2002)(Brief Article) : An article ... (Site not responding. Last check: 2007-10-11)
		Amazon.com: Client Report: September 2002.(Job Creation and Worker Assistance Act of 2002)(Brief Article) : An article from: The National Public Accountant [HTML]: e-Books and Docs
		This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on September 1, 2002.
		The Job Creation and Worker Assistance Act of 2002, signed by the President on March 9,2002, provides $120 billion in tax relief over the next four years.
	www.amazon.com /exec/obidos/tg/detail/-/B0008FI6XA?v=glance (309 words)

Try your search on: Qwika (all wikis)