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To Live or Let Die: Expiring Tax Provisions  Tax Law Developments


Author:  Olivia Shay-Byrne.


Source: Volume 26, Number 01, Spring 2005 , pp.75-78(4)




Municipal Finance Journal

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Abstract: 

Although the title of this column may conjure up memories of James Bond’s life-threatening feats, it should also elicit great concern about why several valuable business-enhancement tax provisions may be allowed to expire at the end of this year. Forty-three tax provisions are destined to expire at the end of 2005. The Senate Finance Committee has begun an investigation as to the merits of these expiring business-related tax credits.

Keywords: EZ Bonds; qualifed zone academy bonds

Affiliations:  1: Reed Smith LLP.

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