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  2. Public policy limitation on deduction for business expenses

    en.wikipedia.org/wiki/Public_Policy_Limitation...

    For example, § 162(c)(1) disallows a deduction for illegal bribes or kickbacks to a domestic government official or agency, and § 162(f) disallows a deduction for fines paid to the government for violating the law. Furthermore, § 280E prevents a taxpayer from taking a deduction related to the business of selling illegal controlled substances.

  3. Employer transportation benefits in the United States

    en.wikipedia.org/wiki/Employer_transportation...

    An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.

  4. Business mileage reimbursement rate - Wikipedia

    en.wikipedia.org/wiki/Business_mileage...

    The business mileage reimbursement rate is an optional standard mileage rate used in the United States for purposes of computing the allowable business deduction, for Federal income tax purposes under the Internal Revenue Code, at 26 U.S.C. § 162, for the business use of a vehicle. Under the law, the taxpayer for each year is generally ...

  5. Tax Deductions: IRS Highlights Options for Business Travelers

    www.aol.com/tax-deductions-irs-highlights...

    There are more business travel tax deductions available to workers than you might realize. As a general rule, most costs associated with business travel -- such as transportation, lodging and ...

  6. 13 Tax Deductions You Can Take Without Itemizing - AOL

    www.aol.com/13-tax-deductions-without-itemizing...

    When you file your taxes, you can claim the standard deduction or choose to itemize. However, recent changes in tax law have dramatically reduced the percentage of Americans who itemize. For You:...

  7. Per diem - Wikipedia

    en.wikipedia.org/wiki/Per_diem

    Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business.

  8. Mileage Reimbursement Rate for 2025: What To Expect - AOL

    www.aol.com/mileage-reimbursement-rate-2023...

    You can deduct medical expenses that exceed 7.5% of your adjusted gross income if you itemize your deductions . Charitable mileage rate: 14 cents per mile driven while volunteering for a qualified ...

  9. Tax expenditure - Wikipedia

    en.wikipedia.org/wiki/Tax_expenditure

    Tax expenditure programs are a form of entitlement spending in that every tax payer that qualifies can claim government money. Faricy (2011) demonstrated that when tax expenditures are counted as a type of government spending, Democratic and Republican parties are indistinguishable in annual changes to federal government spending. [3]