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  2. OMB Circular A-21 - Wikipedia

    en.wikipedia.org/wiki/OMB_Circular_A-21

    OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works.

  3. Payment in lieu of taxes - Wikipedia

    en.wikipedia.org/wiki/Payment_in_lieu_of_taxes

    Under Public Law 94-565, enacted in 1976, the federal government began making payments in lieu of taxation to local governments affected by this reduction in their tax bases. In some states where land owned by colleges and universities is not subject to local property taxes, the state government reimburses the local governments for part of the ...

  4. Abatement - Wikipedia

    en.wikipedia.org/wiki/Abatement

    Abatement refers generally to a lessening, diminution, reduction, or moderation; specifically, it may refer to: 421-a tax abatement , property tax exemption in the U.S. state of New York Abatement ab initio , a legal doctrine that, if the accused dies before appeals are exhausted, the conviction gets vacated

  5. Tax holiday - Wikipedia

    en.wikipedia.org/wiki/Tax_holiday

    A tax holiday is a temporary reduction or elimination of a tax. It is synonymous with tax abatement, tax subsidy or tax reduction. Governments usually create tax holidays as incentives for business investment, although the arrangement has also been characterized as a form of corporate welfare that leads to a redistribution of resources away ...

  6. Simplified tax abatement process fails 5-4 in lengthy county ...

    www.aol.com/simplified-tax-abatement-process...

    SOUTH BEND — A measure to eliminate St. Joseph County’s tax abatement ordinance and replace it with a simpler list of questions — similar to the way Mishawaka does it — failed in a 5-4 ...

  7. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Prior to 2018, the effective date of the Tax Cuts and Jobs Act of 2017, corporations were subject to federal graduated rates of tax from 15% to 35%; a rate of 34% applied to income from $335,000 to $15,000,000. [21] State income tax rates, in states which have a tax on personal incomes, vary from 1% to 16%, including local income tax where ...

  8. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    A sales tax is a consumption tax charged at the point of purchase for certain goods and services. The tax is usually set as a percentage by the government charging the tax. There is usually a list of exemptions. The tax can be included in the price (tax-inclusive) or added at the point of sale (tax-exclusive).

  9. Tax amnesty - Wikipedia

    en.wikipedia.org/wiki/Tax_amnesty

    As a result, the Bureau of Internal Revenue which is the main collecting agency of the government, published the implementing rules and regulations on the availment of the tax amnesty, two of which are the Revenue Regulation No. 4-2019 : Amnesty on Tax Delinquencies [38] which was issued on April 5, 2019, and Revenue Regulation No. 6-2019 ...

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