Trade or Business Expenses -- Definition of Gross Income -- Employer Educational Assistance -- Targeted Jobs Tax Credit.
Four Internal Revenue Code provisions that provide incentives for training or retraining of workers are covered in this report. These descriptions are current as of the Tax Reform Act of 1986 and reflect changes made by the Act. Federal revenue costs associated with specific Code sections are given if available.
Nonna A. Noto, Specialist in Public Finance and Louis Alan Talley, Research Analyst in Taxation, Economics Division
CRS 87-147 E
"March 20, 1987."
SuDoc # LC 14. 18/3
