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The Tax Equity and Fiscal Responsibility Act of 1982 (Pub. L. 97–248), [1] also known as TEFRA, is a United States federal law that rescinded some of the effects of the Kemp-Roth Act passed the year before.
P.L. 97-216 Enacted 07/18/82 Urgent Supplemental Appropriations Act, 1982; P.L. 97-248 Enacted 09/03/82 Tax Equity and Fiscal Responsibility Act of 1982; P.L. 97-258 Enacted 09/13/82; P.L. 97-261 Enacted 09/20/82 Bus Regulatory Reform Act of 1982; P.L. 97-354 Enacted 10/19/82 Subchapter S Revision Act of 1982
After the Economic Recovery Tax Act of 1981 revenues fell by 6% in real terms. This promoted a tax increase that passed the House in late 1981 and the Senate in mid-1982 called the Tax Equity and Fiscal Responsibility Act of 1982. This act was an agreement between Reagan and the Congress that raised revenues for the following years. Following ...
The accelerated depreciation changes were repealed by the Tax Equity and Fiscal Responsibility Act of 1982, and the 15% interest exclusion was repealed before it could take effect by the Deficit Reduction Act of 1984. The maximum expense in calculating credit was increased from $2,000 to $2,400 for one child and from $4000 to $4800 for at least ...
Fiscal Responsibility Act may refer to: Tax Equity and Fiscal Responsibility Act of 1982, an Act of the 97th United States Congress; Fiscal Responsibility Act of 2007, a proposed Act of the 110th United States Congress; Fiscal Responsibility Act 2010, an Act of the United Kingdom Parliament
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September 3 – Speaker O'Neill and President Reagan settle one of the most unforgettable deals in US history (Tax Equity and Fiscal Responsibility Act), which would cut the ratio of spending of three to one and add more taxes. September 5 – Iowa paperboy Johnny Gosch is kidnapped. September 15 – The first edition of USA Today is published. [8]