Description and Analysis of Proposals Relating to Tax Incentives for Enterprise Zones (H.R. 11, H.R. 23, and Other Proposals): Scheduled for Hearings Before the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means on June 25 and July 11, 1991 |
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addition alternative minimum tax amount of tax basis the processing bill would provide bill would require building calendar child care facilities December 31 depreciation deduction development investment zone economic development eligible enterprise zone business enterprise zone employment enterprise zone program enterprise zone property enterprise zone stock enterprise zone tax establishment of foreign financial incentives Foreign Trade Zone income tax credit Indian enterprise zones intensive businesses limited locate in enterprise location decisions loss ment metropolitan statistical area nominated area ordinary income period placed in service population port of entry poverty present law prise zone purchase purposes qualified child qualified wages qualified zone employee reduce Regulatory Flexibility Act rural area rural development investment sale or exchange Secretary of HUD square miles subsidy targeted tax benefits tax enterprise zone tax-exempt taxable taxpayer terprise tion trade or business Trade Zone Board Treasury U.S. Virgin Islands wages paid zone corporate zone designation zone tax incentives