000			04925cam a2200589 i 4500
001			on1100419359
003			OCoLC
005			20220712090601.0
006			m o d
007			cr cnu|||unuuu
008			190507s2019 nyua ob 001 0 eng d
040			_aN$T _beng _erda _epn _cN$T _dN$T _dEBLCP _dOCLCF _dUKAHL _dOCLCQ _dOCLCO
020			_a9781536155518 _q(electronic bk.)
020			_a1536155519 _q(electronic bk.)
020			_z9781536155501
029	1		_aAU@ _b000065353332
035			_a(OCoLC)1100419359
043			_an-us---
050		4	_aHJ4653.C73
072		7	_aLAW _x068000 _2bisacsh
082	0	4	_a343.7305/237 _223
049			_aMAIN
245	0	2	_aA closer look at tax credits / _cJacquelyn Ward, editor.
264		1	_aNew York : _bSNOVA, _c[2019]
264		4	_c©2019
300			_a1 online resource : _billustrations (some color)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aFinancial institutions and services
588	0		_aOnline resource; title from PDF title page (EBSCO, viewed May 8, 2019).
504			_aIncludes bibliographical references and index.
505	0		_aIntro; Contents; Preface; Chapter 1; The Child Tax Credit: Current Law(; Abstract; Introduction; Current Law; Detailed Overview of Current Credit; Maximum Credit per Child; Maximum Additional Child Tax Credit (ACTC) per Child, the Refundability Threshold and Refundability Rate; The Phaseout Threshold and Phaseout Rate; Definition of a Qualifying Child; ID Requirements to Claim the Child Tax Credit; Disallowance of the Credit Due to Fraud or Reckless Disregard of the Rules; Data on the Child Tax Credit; Total Child Tax Credit Dollars, 1998-2015; Total Child Tax Credit Dollars by Income Level
505	8		_aShare of Taxpayers with Children Receiving the Child Tax CreditAverage Child Tax Credit Amount; Chapter 2; Child and Dependent Care Tax Benefits: How They Work and Who Receives Them(; Abstract; Introduction; Child and Dependent Care Tax Credit; Eligibility for the Credit; Qualifying Expenses; In-Home Care Expenses; Out-of-Home Care Expenses; Rules Regarding Payments Made to Relatives Who Provide Care; Care Provider ID Test; Qualifying Individual; Earned Income Test; Filing Status; Calculating the Credit Amount; Limitations Based on Earned Income
505	8		_aDeemed Income in Cases Where an Individual is Incapable of Self-Care or a Full-Time StudentExclusion for Employer-Sponsored Child and Dependent Care Benefits; Interaction between the CDCTC and Exclusion for Employer-Sponsored Child and Dependent Care; Data on the CDCTC; Income Level of CDCTC Claimants/Average Credit Amount; Average Credit Amount over Time; Types of Qualifying Individuals Claimed for the Credit; Percentage of Taxpayers with Children Who Claim the CDCTC; Data on the Exclusion of Employer-Sponsored Child and Dependent Care
505	8		_aAppendix. What Is a "Dependent" for the Purposes of the Personal Exemption?Chapter 3; The Child and Dependent Care Credit: Impact of Selected Policy Options(; Abstract; Introduction; Overview of the CDCTC; Data Methods and Concepts; Key Terms Used in this Chapter; Selected Characteristics of CDCTC Recipients; Income/Earnings; Number of Children; Marital and Earnings Status; Child Care Expenses; Selected Policy Options; What Is the Impact of Making the Credit Refundable?; What Is the Impact of Converting the Credit to a Deduction?; What Is the Impact of Changing the Credit Rate?
505	8		_aWhat Is the Impact of Increasing the Amount of Qualifying Expenses?Conclusion; Appendix A. Policy Simulation Models; Federal Income Tax Calculator; TRIM3 Microsimulation Model; The Annual Social and Economic (ASEC) Supplement to the Current Population Survey; TRIM3 Microsimulation Model; Appendix B. Assumptions and Caveats of Analysis; Chapter 4; Adoption Tax Benefits: An Overview(; Abstract; Introduction; Brief Overview of Adoption in the United States; Number of Adoptions; Recent Trends in Number of Adoptions by Adoption Type; Costs of Adoption; The Adoption Tax Credit
590			_aeBooks on EBSCOhost _bEBSCO eBook Subscription Academic Collection - Worldwide
650		0	_aTax credits _zUnited States. _9974630
650		6	_aCrédit d'impôt _zÉtats-Unis. _9974632
650		7	_aLAW _xMilitary. _2bisacsh _9851700
650		7	_aTax credits. _2fast _0(OCoLC)fst01143735 _9373812
651		7	_aUnited States. _2fast _0(OCoLC)fst01204155
655		4	_aElectronic books.
700	1		_aWard, Jacquelyn, _eeditor. _91231471
830		0	_aFinancial institutions and services. _9630484
856	4	0	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2118122
938			_aAskews and Holts Library Services _bASKH _nAH36298757
938			_aProQuest Ebook Central _bEBLB _nEBL5769797
938			_aEBSCOhost _bEBSC _n2118122
994			_a92 _bINOPJ
999			_c2838742 _d2838742