{
  "id": "R43541",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R43541",
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  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
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      "source": "EveryCRSReport.com",
      "id": 448917,
      "date": "2016-01-20",
      "retrieved": "2016-04-06T17:26:56.017447",
      "title": "Recently Expired Community Assistance-Related Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "The Protecting Americans from Tax Hikes Act Of 2015 (PATH Act; P.L. 114-113), signed by President Obama on December 18, 2015, permanently authorized many tax extenders and temporarily extended others. Four community assistance tax extenders were among the provisions temporarily extended by the law. \nThis report briefly summarizes and discusses the economic impact of the four community assistance-related tax provisions, which are (1) the New Markets Tax Credit, (2) Empowerment Zone Tax Incentives, (3) allocation of bond limitations for Qualified Zone Academy Bonds, and (4) the American Samoa Economic Development Credit. \nCRS Report R43449, Recently Expired Housing Related Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Mark P. Keightley contains analysis of the low-income housing tax credit (LIHTC), which could also be used to encourage economic development in certain communities. For CRS coverage of other tax extenders, see \nCRS Report R43898, Tax Provisions that Expired in 2014 (\u201cTax Extenders\u201d), by Molly F. Sherlock ;\nCRS Report R43510, Selected Recently Expired Business Tax Provisions (\u201cTax Extenders\u201d), by Jane G. Gravelle, Donald J. Marples, and Molly F. Sherlock ; and \nCRS Report R43517, Recently Expired Charitable Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Jane G. Gravelle and Molly F. Sherlock .\nOther keywords:\nProtecting Americans From Tax Hikes (PATH) Act Of 2015 (P.L. 114-113)\nJob creation\nTax Reform \nAmerican Taxpayer Relief Act of 2012\nCommunity Development Financial Institutions Fund, CDFI Fund\nTax Increase Prevention Act of 2014 (H.R. 5771; P.L. 113-295)",
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      "topics": [
        {
          "source": "IBCList",
          "id": 3199,
          "name": "Community and Regional Economic Development"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc810028/",
      "id": "R43541_2015Aug24",
      "date": "2015-08-24",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Recently Expired Community AssistanceRelated Tax Provisions (\u201cTax Extenders\u201d): In Brief",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc805915/",
      "id": "R43541_2015Jan05",
      "date": "2015-01-05",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Recently Expired Community AssistanceRelated Tax Provisions (\u201cTax Extenders\u201d): In Brief",
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    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc491540/",
      "id": "R43541_2014Oct21",
      "date": "2014-10-21",
      "retrieved": "2015-01-27T19:40:46",
      "title": "Recently Expired Community Assistance Related Tax Provisions (\"Tax Extenders\"): In Brief",
      "summary": "This report briefly summarizes four community assistance-related tax provisions included in the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, which are the New Markets Tax Credit, Empowerment Zone Tax Incentives, allocation of bond limitations for Qualified Zone Academy Bonds, and the American Samoa Economic Development Credit. The EXPIRE Act would extend each of these provisions for two years (through 2015). A discussion of their economic impact and related extension bills in the 113th Congress is also included.",
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      "topics": [
        {
          "source": "LIV",
          "id": "Tax rates",
          "name": "Tax rates"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax reform",
          "name": "Tax reform"
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc306557/",
      "id": "R43541_2014May22",
      "date": "2014-05-22",
      "retrieved": "2014-07-08T21:53:44",
      "title": "Recently Expired Community Assistance Related Tax Provisions (\"Tax Extenders\"): In Brief",
      "summary": "This report briefly summarizes four community assistance-related tax provisions included in the EXPIRE Act, which are (1) the New Markets Tax Credit, (2) Empowerment Zone Tax Incentives, (3) allocation of bond limitations for Qualified Zone Academy Bonds, and (4) the American Samoa Economic Development Credit.",
      "type": "CRS Report",
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      "topics": [
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          "id": "Tax rates",
          "name": "Tax rates"
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        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax reform",
          "name": "Tax reform"
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  "topics": [
    "Economic Policy"
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}