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Description of the Chairman's Mark of the "Jumpstart Our Business Strength (Jobs) ACT": Scheduled for Markup by the Senate Committee on Finance on October 1, 2003

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OCLC Number: 54480431 Excerpt: ...The specified percentage to be used in determining the deduction is: 80 percent for calendar years 2004 and 2005; 60 percent for calendar year 2006; and 0 percent for calendar year 2007 and calendar years thereafter. For calendar year 2003, the specified percentage is the amount that bears the same ratio to 100 percent as the number of days after the date of enactment of this proposal bears to 365. In the case of a corporation with a taxable year that is not the calendar year ( i.e., a ...

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