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The article discusses how the U.S. Congress are planning to restrict itemized deductions to raise federal revenue, increase the progressive structure of the federal income tax code, and simplify the tax code. Topics discussed include increase in the taxable income of most households, increase in total deductions cap, and the economic impacts of limiting itemized tax deductions.

The article reflects on loan guarantees provided by the U.S. Small Business Administration (SBA) for small businesses that cannot obtain credit from elsewhere. It mentions largest loan guaranty programs such as international trade and export promotion loans, and the Microloan program. It also mentions that the SBA waived its annual service fee to assist small business owners.

The article discusses the entrepreneurial development (ED) noncredit programs under the U.S. Small Business Administration (SBA) to provide a variety of management and training services to small businesses. It mentions that the SBA receives appropriations for management and technical assistance training programs that includes Small Business Development Centers and the Technical Assistance Program.

An appendix is presented of federal marijuana policy with topics including the federal law on the use of marijuana, drug control legislation, and National Commission on Marihuana and Drug Abuse or Shafer Commission.

The article offers information on the decriminalization of the recreational use of marijuana in the U.S. Topics include the initiatives of several states to legalize the recreational use of marijuana, a figure showing the status of marijuana laws by state as of March 2017, and criminalization of operating a motor vehicle while under the influence of marijuana.

The article offers information on the impact of marijuana legalization on some criminal networks in the U.S. Topics discussed include the distribution of marijuana was controlled by Mexican drug trafficking organizations, the potential profits of criminal networks from illicit drug sales, and the financial impact of legalizing the plant.

The article focuses on the increase of marijuana users in the U.S. from 2010-2015. Topics discussed include the change in the percentage of youth and adult users in states that legalized recreational marijuana, several factors that affect drug use rate such as peers, economic status, and availability of drugs, and the health effects of marijuana use.

The article reports on the memorandums presented by the U.S. Department of Justice (DOJ) for the state Attorneys regarding the policies on the medical use of marijuana. Topics include the reiteration of drug trafficking as the central priority as state in the Ogen Memo, the calls on the enforcement of Controlled Substance Act (CSA), and the several enforcement priorities of the memo such as the distribution of marijuana to minors.

The article presents an analysis regarding the value of health-related tax expenditures that change over time. It mentions the increase of health tax expenditures from fiscal year 2004 to 2014. It outlines several factors that are attributable to the net growth of health-related tax expenditures including changes in demographics, in private and government-provided health costs and policy changes that affect the cost of health-related tax expenditures.

The article presents a definition of tax expenditure which refers to revenue losses attributable to tax provisions that often result from the use of the tax system to promote social goals without incurring direct expenditures. According to the Joint Committee on Taxation (JCT) that tax expenditure provisions can be categorized by budget function. It notes that tax expenditures are evaluated based on the standard criteria of economic efficiency, equity and administrative simplicity.

The article explores some legislative activities of the U.S. Congress. Topics include the provisions enacted during the 111th Congress designed to increase small business access to capital, the American Recovery and Reinvestment Act of 2009, and the 7(a) and 504/CDC loan guaranty programs of the Small Business Administration (SBA). It notes the National Defense Authorization Act for Fiscal Year 2013. Also discussed is the reauthorization of two temporary SBA programs during the 113th Congress.

The article discusses the Disaster Loan Program of the U.S. Small Business Administration (SBA). It explains the categories of loans for disaster-related losses including home disaster loans, business physical disaster loans, economic injury disaster loans, and pre-disaster mitigation loans. Other SBA loan programs discussed include personal property loans, real property loans, and disaster loans to businesses and nonprofit organizations.

The article discusses the reasons why U.S. citizens are encouraged to have employer-sponsored health insurance through the enactment of the Patient Protection and Affordable Care Act (ACA). Topics covered include the negative impact of the inefficient allocation of resources or market failure in the health insurance and health care markets, the negative impact of adverse selection in the health care industry, and the externalities or spillover effects created by health insurances.

The article provides an overview of the medical devices tax imposed by the Health Care and Education Reconciliation Act of 2010 in the U.S. Topics covered include the tax imposed on manufacturers and importers of final medical devices for sale in the market, the exemption of eyeglasses, contact lenses and hearing aids from the tax and the purpose of the excise tax on medical devices. Also mentioned is the estimated amount of revenue raised by the medical device tax over the 2013-2022 period.

The article discusses a U.S. Congressional Research Service report and discusses the Kiddie Tax and Military Survivors' Benefits along with Military Survivor Benefits to Children.

The article provides an overview of the U.S. Public Law (P.L.) 115-97 or the Tax Cuts and Jobs Act that changes personal income tax deductions for tax years 2018 through 2026. Tax filers have the alternative to itemize their tax deductions or claim the standard deduction which offer large tax benefit. Itemized deductions are available for various activities, such as real property taxes and charitable giving. The repeal of other itemized deductions that affect taxfilers is also mentioned.

The article offers several information on Craft Alcoholic Beverage Industry. It mentions that American production of craft alcoholic beverages whether beer, wine, liqueurs, distilled spirits, cider, perry, mead, or fermented drinks has increased in response to rising demand. It mentions that the American Craft Spirits Association (ACSA) defines small-scale distilled spirit plant.

An introduction is presented in which the editor discusses the economic impact on the U.S. due to the extension of the tax provisions in businesses.

The article offers information on the district offices and regional offices of Small Business Administration that provide services to small business owners and entrepreneurs related to management, training, and outreach.

The article presents information on Small Business Administration's (SBA's) that was created to support and provide funding of small businesses. The historical background related to the creation of SBA that came into existence through Small Business Act is stated. Topics include programs under SBA such as loan guaranty and venture capital programs, estimated funding and budget for SBA in financial year 2019 and a table related to costs of SBA Program Areas.

An appendix is presented of inactive programs including the Bank on US program to evaluate the effectiveness of financial products and the pilot program for financial education and counseling.

The article discusses how four itemized deductions that would expectedly result in most tax expenditures in 2018 are estimated to account for 17.8% of the $1.36 trillion in net individual tax expenditure.

The article discusses the options available to individual income tax filers to claim either a standard deduction or the sum of their itemized deductions on the federal income tax.

The article discusses disaster loans provided by the U.S. Small Business Administration (SBA) to homeowners, renters, and personal property owners. It mentions that homeowners, renters, and personal property owners located in declared disaster area can apply to SBA for loans for recovering from losses, and states that personal property loan are provided to homeowner or renter. It also mentions that real property loans are provided to restore pre-disaster condition.

The article reports that the U.S. Small Business Administration has recieved appropriation for entrepreneurial development and noncredit programs regarding business loan credit subsidies and disaster assistance. It mentions that U.S. President Donald Trump Administration has recommended that the SBA receive for salaries and expenses. It also mentions that appropriation are recieved by the U.S. Office of Inspector General and the U.S. Office of Advocacy.

The article focuses on the Small Business Investment Company program offered by the U.S. Small Business Administration (SBA) that helps small business to access venture capital by equity capital and long term loan funds. It mentions that SBICs provide equity capital to small businesses in various ways like purchasing small business equity securities such as stocks and limited partnership interests. It also mentions that SBIC program several share of capital in small businesses.

The article focuses on the New Market Venture Capital (NMVC) offered by the U.S. Small Business Administration that encourages equity investments in small businesses in low-income areas. It mentions that the program operates through public-private partnerships between SBA and NMVC under the Small Business Investment Company program. It also mentions that SBA selects participants for the NMVC program for providing funding, investments and operational assistance activities.

The article focuses on the working of the U.S. Office of Inspector General (OIG) to improve Small Business Administration (SBA) management and effectiveness, and to detect fraud in the Agency's programs. It mentions the use of Inspector General Act of 1978 by OIG to promote economy, efficiency, and effectiveness in management of SBA. It also mentions OIG also work to detect and prevent fraud, waste and abuse.

The article discusses disaster loans provided by the U.S. Small Business Administration (SBA) to businesses and nonprofit organizations. It mentions that physical disaster loans are available to nonprofit organization or business for repairs and replacements to real property, fixtures and machinery. It also mentions that economic injury disaster loans (EIDLs) are limited to small businesses based on SBA's size regulations.

The article discusses prime contracting programs that allow small businesses to compete only with similar firms for government contracts and awards. It mentions several prime contracting programs for small businesses including Minority Small Business and Capital Ownership Development Program, Historically Underutilized Business Zone Program and Service-Disabled Veteran-Owned Small Business Program. It states that contracting program also for women-owned small business.

The article focuses on the development of Surety Bond Guarantee Program by the U.S. Small Business Administration (SBA) to increase small businesses' access to federal, state, and local government contracting. It mentions that SBA has guaranteed several bids and final surety bonds. It also mentions that surety bond reduces the risk associated with contracting.

the article focuses on microloan program provided by the U.S. Small Business Administration (SBA) that provides direct loans to qualified nonprofit intermediary Microloan lenders. It mentions that it also provide management, marketing and technical assistance to Microloan borrowers and potential borrowers. It also mentions the working of the Small Business Reauthorization Act of 1997.

The article discusses loan guaranty programs of the U.S. Small Business Administration that can be used by firms that are looking to begin exporting or expanding their current exporting operations. It mentions that Export Express loan program offers working capital or fixed asset financing for firms. It also mentions that Export Working Capital loan program provides financing to support export orders.

The article reports on the use of Certified Development Companies (CDCs) by 504/CDC loan guaranty program which are private, nonprofit corporations established to contribute to economic development within their communities. It mentions that the program provides long-term fixed-rate loans for land, structures, machinery, and equipment. It also mentions that commercial lender provides 50 percent financing package.

The article discusses loan guaranty program offered by the U.S. Small Business Administration under the Small Business Act. It mentions the program's key features including maximum loan amount, interest rates and loan maturity. It also mentions that lenders re prohibited from charging borrowers a guaranty fee on these loans.

The article focuses on measures used by the U.S. Small Business Administration (SBA) to identify small business. It mentions measures used under industry size standards such as number of employees and asset size. It also reflects on average annual receipts for appropriate size standard for the services like retail trade, construction, and other industries with receipts-based size standards.

The article reflects on origins of the Small Business Administration (SBA) traced to the Great Depression of the 1930s and World War II. It mentions concerns regarding unemployment and war production; and discusses the Small Business Act introduced by the U.S. Congress. It also mentions that the SBA administers several types of programs to support small businesses which includes loan guaranty and venture capital programs to enhance small business access to capital.

The article presents the summary of individual tax deductions in the U.S. Topics discussed include the overview of above- and below-the-line tax deductions discussed in the chapter, reference on where the provisions of ax deduction in the Form 1040 and Schedule A form of the U.S. Internal Revenue Code. Moreover, the definition of tax expenditures according to the Congressional Budget and Impoundment Control Act of 1974 is also presented.

The article discusses the limits in itemized deductions for higher-income tax filers. Topics discussed the limitations in the itemized deductions which was first included in the Omnibus Budget Reconciliation Act of 1990 proposed by Ohio Representative Donald Pease which increases tax on high-income taxpayers. The author also highlights the adjustments in Pease threshold amount depending on the status of tax filers.

The article offers information on standard tax deductions. Topics discussed include an overview on what standard deductions are all about which refers to the fixed amount deducted to an individual based on his filing status as part of the federal tax code to simplify tax administration and compliance. Moreover the changes in the calculations of standard deductions including the implementation of the Tax Reform Act of 1986 which increase standard tax deductions.

The article offers information on itemized tax deductions in the U.S. Topics discussed include a brief background information on itemized deductions which was first introduced when the Revenue Act of 1913 was implemented, and notes the conditions wherein individuals may claim the itemized tax deductions such as exceeding the minimum threshold amount to simplify tax administration and compliance.

The article offers brief overview of what tax deductions are all about, and highlights the purpose of tax deductions in the U.S. tax codes.

The article offers information on how individual income tax are calculated. Topics discussed include an overview about tax deduction and how tax filers can calculate their individual tax and federal tax liabilities by providing step-by-step guides in tax deduction calculation. A diagram of the computation of federal personal income tax liability.

The article focuses on the gap between federal and state policies on marijuana in the U.S. Topics discussed include the contradiction of several state marijuana policies with the Controlled Substances Act (CSA), the legalization of recreational and medical marijuana, and the enforcement of CSA in states and direct federal law enforcement.

The article focuses on the oversight and continuation of the U.S. Department of Justice's (DOJ) issuance of federal enforcement priorities for states with marijuana legalization. Topics include the collaboration of DOJ and other federal agencies in evaluating marijuana enforcement-related data, impact of state legalization, and awareness of Drug Enforcement Administration (DEA) regarding the increase in marijuana trafficking from Colorado to Kansas.

The article discusses the legislative proposals for improving the relationship between state-authorized marijuana businesses and financial service providers. Among the proposals include alleviation of the Bank Secrecy Act (BSA) reporting under the 2014 FinCEN guidance, banking laws, and reclassification of marijuana as a Schedule II substance.

The article discusses the Internal Revenue Code (IRC) Section 280E enforced by the U.S. Internal Revenue Service (IRS) on the federal tax for marijuana-related businesses. The IRC Section 280E allows businesses to deduct costs of marijuana cultivation as a cost of goods sold. The economic incentives from discrepancies in tax treatments of the businesses are also mentioned.

The article dicusses the compliance of the U.S. to the drug control treaties of the United Nations (UN) concerning marijuana laws and policies. Among the treaties include the Single Convention on Narcotic Drugs (Single Convention), the 1971 Convention on Psychotropic Substances, and 1988 U.N. Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances.

The article offers information on the increase of marijuana trafficking from various states in the U.S. that have legalized possession or sale of marijuana for medical and recreational purposes. Topics discussed include the cases of interdiction of Colorado marijuana in 2015 according to the Rocky Mountain High Intensity Drug Trafficking Area (HIDTA) and the impact of the laws legalizing marijuana on the law enforcement and criminal justice systems in the state.