Thursday, February 25, 2021

Senate to vote on exempting feminine hygiene products from sales tax - VTDigger

A bill that would exempt feminine hygiene products from Vermont’s sales tax has been sent to the Senate floor for a vote.

Feminine hygiene products are currently subject to Vermont’s 6% sales tax, with an additional 1% local option tax in some communities.

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In the past, lawmakers have discussed exempting feminine hygiene products from the sales tax. But this is the first time the proposal has advanced to a Senate vote.

Publisher: VTDigger
Date: 2021-02-24T23:22:23-05:00
Author: James Finn
Twitter: @vtdigger
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What Makes a Trust a "Foreign" Trust? | Bilzin Sumberg - JDSupra

The Internal Revenue Code unhelpfully provides that a foreign trust is any trust that is not a domestic trust. 1 Accordingly, whether a trust is a foreign trust is determined by analyzing whether the trust does or does not qualify as a domestic trust for U.S. federal tax purposes. The tests for analyzing domestic trust status are found in the Treasury regulations.

In order for a trust to be classified as a domestic trust for U.S. federal tax purposes, the trust must satisfy both of the following two tests:

Publisher: JD Supra
Twitter: @jdsupra
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2021 Budget tax developments | Dentons - JDSupra

The carry-back relief scheme was introduced in the 2005 Budget, which allowed a one-year carry-back of unabsorbed capital allowances and trade losses (Qualifying Deductions) to be deducted against assessable income of the previous year.

To continue supporting businesses, the scheme will be extended to YA2021, with the same parameters.

The accelerated relief for P&M is an enhancement to the capital allowance deduction regime for qualifying fixed assets. Prior to the introduction of this relief, businesses were able to claim capital allowance on the cost of qualifying fixed assets over a period of three years.

Publisher: JD Supra
Twitter: @jdsupra
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New legislation proposed to deliver tax relief to Oklahoma businesses | Kiowa County Press -

(The Center Square) - Oklahoma small businesses continue to navigate the economic downturn caused by the COVID-19 pandemic, and two Senate bills have been put forth to offer a wide spectrum of tax relief.

Sen. Nathan Dahm, R-Broken Arrow, filed  SB 727 , which would eliminate Oklahoma's corporate income tax and franchise tax starting in 2022.

Small business survival is crucial to Oklahoma's economic recovery, and many have closed or face permanent closure because of the pandemic's economic impact, Shouse said.

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5 regulatory issues you and your clients should watch in 2021 | Accounting Today
Publisher: Accounting Today
Date: 2021-02-25T15:55:18.479
Author: https www accountingtoday com author mike trabold
Twitter: @AccountingToday
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How to prepare for Oman's VAT implementation | International Tax Review

On October 18 2020, the VAT law was published in the Official Gazette of Oman under Royal Decree No. 121/2020 (Royal Decree). As per the Royal Decree, the VAT regime will come into force on April 16 2021. Although the VAT law has been published, the Executive Regulations have not, which is causing worry among businesses as it is impacting preparation and implementation.

Considering that the effective date of the VAT law is fast approaching, businesses should start gearing up to implement the VAT requirements at full pace. Based on the experience of VAT implementation in other member countries of the Gulf Cooperation Council (GCC), there are five key elements that businesses should be ready with before the effective date:

Publisher: International Tax Review
Twitter: @intltaxreview
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Changes in German Employment Law in 2021

The new provision of § 56 IfSG provides for extended compensation for the loss of earnings for parents who have to care for their children at home due to extended school or company vacations or the suspension of in-person school for reasons of infection prevention.

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schools or facilities for the care of children have been closed for reasons of infection prevention, the responsible authority has announced or extended school or company vacations for reasons of infection prevention, or the compulsory attendance at a school has been lifted;

Publisher: The National Law Review
Date: 5493B547C0AB527FF4CF8C4D0127302A
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House Approves Bill With Aid for Commuters, Families on Public Assistance and Tax-Exempt

HARTFORD — On Wednesday, the State House passed Senate Bill 873, three-part legislation to give tax credits to former commuters, remove liens from the property of recipients of public assistance and to modify the state's PILOT program for reimbursing towns for tax-exempt property.

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This vote came despite assurances that each part of the bill would receive a separate vote. 

A number of legislators expressed concerns about the combination of three apparently disparate issues into one bill.

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Publisher: The Connecticut Examiner
Date: 2021-02-25T10:30:00 00:00
Twitter: @ctexaminer
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