DID YOU KNOW?

DID YOU KNOW?

On August 13, 1981, Ronald Reagan signed the Economic Recovery Tax Act (ERTA), a historic package of tax and budget reductions that set the tone for his administration’s overall economic policy. The ERTA was simple in approach but momentous in the outcome. Its purpose, as stated, was to amend the tax code “to encourage economic growth through reductions in individual income tax rates, the expensing of depreciable property, incentives for small businesses, and incentives for savings, and for other purposes” ERTA was a 25 percent across-the-board tax cut affecting individual marginal income tax rates, among other reforms. As Andrew Chamberlain for the Tax Foundation once said, the law was a “watershed event in the history of federal taxation.”

In 2015, the PATH Act, was approved by the House, Senate, and President Obama, making existing tax breaks permanent. For small businesses, the R&D (research and development) tax credit will be immensely beneficial to small businesses at the forefront of developing new technologies. Originally included as part of the ERTA act of 1981 (Economic Recovery Tax Act), this tax credit offers substantial savings to businesses—in 2005, 6.6 billion was claimed. The PATH Act will allow businesses to claim R&D credit against their alternative minimum tax, and also allow businesses to take R&D credit against payroll tax.

These new acts and laws relieve a substantial amount of tax pressure off entrepreneurs, small business owners, and workers, and introduce the incentives they need to help the United States stay competitive in the STEM field and new and developing technologies.


Contact: William Peetoom

PH: 858.333.6893 | [email protected]


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