Revit OpEd

DECEMBER 22, 2017

Modification of limitation on excessive employee remuneration: Under current law, an employer generally may deduct reasonable compensation for personal services as an ordinary and necessary business expense. Code Section 162(m) limits the deductibility of compensation expenses in the case of publicly traded corporate employers.

Employment 85

Employment Compensation Agreement Income 85

Buisness Facilities Contributed Content

APRIL 15, 2014

million loan participation program fostering business expansion and job creation in Arizona by providing debt financing for small businesses (in collaboration with private finance partners). The business must obtain a direct-pay sales and use tax permit from the State of Arkansas. 97% increase in personal property tax exemption.

Income 108

Income Finance Zoning Employment 108

Buisness Facilities Contributed Content

MARCH 21, 2014

The capital credit is used only after all other deductions, losses or credits permitted under Titles 40 and 41 of the Code of Alabama 1975. Loan proceeds are to be used for working capital, inventory, equipment purchase, and real property improvements but cannot be used for refinancing of existing debt or outstanding debt payments.

Income 75

Income Finance Zoning Equipment 75