The Stimulus Bill—American Recovery and Reinvestment Act of 2009 (April 1, 2009)
With the recent enactment of the Stimulus Bill, Librarian Relations Consultant Gayle Lynn-Nelson has received numerous questions on where to find the text, analysis and the conversion table.
She is pleased to let you know that LexisNexis® has the answers you need! A new source is now available on the Tax Center News Tab under Recent Tax Acts – Analysis. There are three main components to the American Recovery and Reinvestment Act of 2009. They are as follows (and will answer your questions on what the Conversion Table is used for and where to find analysis). It even gives the complete text of tax provisions of the Act:
I. Conversion Table: The conversion table is a must-have tool for quick and accurate research of the Act. Use this handy table to determine if a specific Internal Revenue Code section is amended, and if so, by which section(s) of the Act.
II. Analysis: In-depth analysis of each tax provision of the Act by tax expert Gerald W. Paulukonis, J.D., LL.M, providing for each: Discussion of existing law before amendment; Studied assessment of changes in the law under the Act; Effective dates of law revisions; and Tax planning commentary, where applicable.
III. Complete Text of Tax Provisions of the Act: Text and publication insights covering:
- Business Tax Incentives and Provisions
- Manufacturing Recovery Provisions
- Reinvestment in Renewable Energy
- Economic Recovery Tools
- Infrastructure Financing
- Tax Relief for Individuals and Families
On the open Web, you can find coverage via the Tax Law Center and it’s available for purchase (as a PDF) through the LexisNexis Store. A print pamphlet version will be available for sale soon. Our source is a comprehensive and easy-to-understand guide to the tax provisions of the Act and their effect on businesses, manufacturers, renewable energy interests and individual taxpayers.
