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ERIC Number: EJ1017329
Record Type: Journal
Publication Date: 2013-Apr
Pages: 2
Abstractor: ERIC
ISSN: ISSN-0036-651X
A Closer Look: The American Taxpayer Relief Act of 2012
Balmer, Mary
School Business Affairs, v79 n4 p30, 32 Apr 2013
School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described in this article are bonus depreciation, Section 179 property expensing, and accelerated depreciation for qualifying property placed in service on an Indian reservation.
Association of School Business Officials International (ASBO). 11401 North Shore Drive, Reston, VA 20190. Tel: 866-682-2729; Fax: 703-478-0205; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A