Current and recent law changes
Recap of second quarter 2010 tax developments
Business tax changes in the 2010 HIRE Act
Payroll tax holiday and up-to-$1,000 credit for companies hiring unemployed workers in the 2010 HIRE Act Offshore anti-abuse provisions in the 2010 HIRE Act How the Temporary Extension Act of 2010 affects the COBRA premium subsidy rules
Donations to Haiti relief may be deductible on 2009 returns
Tax changes affecting businesses in the Worker, Homeownership and Business Assistance Act of 2009
Expansion of five-year carryback election for NOLs in the Worker, Homeownership and Business Assistance Act of 2009
Tax changes affecting individuals in the Worker, Homeownership, and Business Assistance Act of 2009
Extended and liberalized homebuyer tax credit rules under the Worker, Homeownership, and Business Assistance Act of 2009
• Health reform legislation
Tax changes affecting individuals in the 2010 health reform legislation
Tax changes affecting small business in the 2010 health reform legislation
Higher Medicare taxes on high-income taxpayers in the 2010 health reform legislation
Penalties on individuals for remaining uninsured in the 2010 health reform legislation
Employer requirement to offer coverage in the 2010 health reform legislation
Premium assistance tax credits for purchasing health insurance in the 2010 health reform legislation
• Anti abuse provisions in HIRE Act
Offshore anti-abuse and other foreign provisions in the HIRE Act
