The Loophole Closure and Small Business and
Working Families Tax Relief Act of 2019 selectively conforms to provisions of the 2018 Tax Cuts and Jobs Act and expands the current California Earned Income Tax Credit (EITC).
As a result, the definitions of qualifying children and relatives, which were expanded by the
Working Families Tax Relief Act of 2004 (WFTRA), P.L.
(96.)
Working Families Tax Relief Act of 2004 [section][section] 101-02.
This supplement integrates the applicable parts of the American Jobs Creation Act and the
Working Families Tax Relief Act, both of 2004, into The tax law of charitable giving, 3d ed (published in 2005).
As established by the
Working Families Tax Relief Act of 2004, the uniform definition of a child (UDOC) provides a definition for five different child-based benefits.
The
Working Families Tax Relief Act of 2004 (WFTRA) goes a long way in remedying this confusion by enacting a uniform definition of a qualifying child.
Beginning with tax year 2005, the
Working Families Tax Relief Act of 2004 (6) standardized the definition of a child for five common tax benefits: head of household filing status, dependent exemptions for children, the dependent care credit, the earned income tax credit, and the child and additional child tax credits.
However, the
Working Families Tax Relief Act of 2004 extended the R&D credit through December 31, 2005.
The American Jobs Creation Act of 2004 and the
Working Families Tax Relief Act of 2004 have been summarized including some of the highlights, emphasizing the expanded opportunities for small-business owners.
Current federal tax laws allow taxpayers to claim a one-time clean-burning-fuel deduction of $2,000 on form 1040 for certified vehicles under the
Working Families Tax Relief Act. Eligible vehicles include the 2005 Ford Escape and the 2001-2005 Toyota Prius.
In 2004, Congress extended many of the individual tax cuts through 2010 in the
Working Families Tax Relief Act of 2004 (P.L.