Taxpayer Certainty and Disaster Tax Relief Act
GPTKB entity
Statements (60)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:addresses |
natural disasters
|
| gptkbp:affects |
state and local governments
individual taxpayers business taxpayers |
| gptkbp:amended_by |
gptkb:Internal_Revenue_Code
|
| gptkbp:applies_to |
tax year 2021
tax year 2020 |
| gptkbp:combatants |
gptkb:United_States_federal_law
|
| gptkbp:effective_date |
gptkb:2020
|
| gptkbp:enacted_by |
gptkb:legislation
|
| gptkbp:has_expansion |
tax credits
|
| https://www.w3.org/2000/01/rdf-schema#label |
Taxpayer Certainty and Disaster Tax Relief Act
|
| gptkbp:includes |
charitable contributions
tax deductions business meal deductions qualified improvement property temporary tax provisions |
| gptkbp:is_analyzed_in |
policy reports
policy think tanks |
| gptkbp:is_cited_in |
gptkb:legal_case
|
| gptkbp:is_criticized_for |
fiscal conservatives
increasing federal deficit |
| gptkbp:is_discussed_in |
gptkb:academic_journal
Congressional hearings financial news media tax reform debates |
| gptkbp:is_effective_against |
gptkb:2020
|
| gptkbp:is_evaluated_by |
economic analysts
government accountability offices |
| gptkbp:is_implemented_in |
gptkb:Internal_Revenue_Service
|
| gptkbp:is_influenced_by |
economic conditions
|
| gptkbp:is_part_of |
COVID-19 relief legislation
federal tax policy federal budget considerations taxpayer relief initiatives |
| gptkbp:is_promoted_by |
government agencies
public awareness campaigns |
| gptkbp:is_referenced_in |
IRS guidelines
taxation literature |
| gptkbp:is_related_to |
gptkb:American_Rescue_Plan_Act
gptkb:Tax_Cuts_and_Jobs_Act federal disaster declarations disaster relief funding taxpayer assistance programs |
| gptkbp:is_reviewed_by |
tax policy experts
tax compliance organizations |
| gptkbp:is_subject_to |
judicial review
legislative amendments |
| gptkbp:is_supported_by |
bipartisan lawmakers
tax advocacy groups |
| gptkbp:provides |
tax filing extensions
disaster tax relief employee retention credit retirement plan distributions tax relief for disaster areas |
| gptkbp:related_to |
COVID-19 relief measures
|
| gptkbp:signed_by |
gptkb:Politician
|
| gptkbp:bfsParent |
gptkb:U._S._Code_Title_26
|
| gptkbp:bfsLayer |
7
|