(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Title | (Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021) PDF eBook |
Author | Internal Revenue Service |
Publisher | |
Pages | 52 |
Release | 2021-03-04 |
Genre | |
ISBN | 9781678085223 |
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Progressive Consumption Taxation
Title | Progressive Consumption Taxation PDF eBook |
Author | Robert Carroll |
Publisher | Rowman & Littlefield |
Pages | 224 |
Release | 2012 |
Genre | Business & Economics |
ISBN | 0844743941 |
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15).
Title | Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15). PDF eBook |
Author | United States. Internal Revenue Service |
Publisher | |
Pages | 70 |
Release | 1998 |
Genre | Income tax |
ISBN |
Economic/hedonic Damages
Title | Economic/hedonic Damages PDF eBook |
Author | Michael L. Brookshire |
Publisher | |
Pages | 368 |
Release | 1990 |
Genre | Law |
ISBN |
Health Benefits Under the Consolidated Omnibus Budget Reconciliation Act
Title | Health Benefits Under the Consolidated Omnibus Budget Reconciliation Act PDF eBook |
Author | |
Publisher | |
Pages | 32 |
Release | 1994 |
Genre | Health insurance |
ISBN |
Black Lung Benefits Program
Title | Black Lung Benefits Program PDF eBook |
Author | United States. Dept. of Labor. Library |
Publisher | |
Pages | 40 |
Release | 1979 |
Genre | Coal miners |
ISBN |
United States Code
Title | United States Code PDF eBook |
Author | United States |
Publisher | |
Pages | 1184 |
Release | 2013 |
Genre | Law |
ISBN |
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.