Monday, November 11, 2013

Tax Provisions Expiring in 2013 (“Tax Extenders”)

We have been inquiring a lot about the odds of about a dozens of temporary United States tax provisions are scheduled to expire at the end of 2013.  Many of the provisions set to expire in 2013 are a part of the usual suspects of extenders as they have been part of past many temporary tax extension legislation. This year however many temporary tax provisions were extended as part of the American Taxpayer Relief Act (ATRA; P.L. 112-240) - AKA the Sequester. Collectively, temporary tax provisions that are regularly extended by Congress—often for one to two years—rather than being allowed to expire as scheduled are often referred to as “tax extenders.”  Caught in the middle of this is the Renewable Energy Investment Tax Credit and Production Tax Credit.  We will keep our fingers crossed that this inventive is extended because this tax credits fave benefited Puerto Rico and brought in a lot of US based investment  to the island.

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