Job Creation and Worker Assistance Act of 2002
The Job Creation and Worker Assistance Act of 2002 (Pub. L.Tooltip Public Law (United States) 107–147 (text) (PDF), 116 Stat. 21), increased carryback of net operating losses to 5 years (through September 2003), extended the exception under Subpart F for active financing income (through 2006), and created 30 percent expensing for certain capital asset purchases (through September 2004).
The act was signed into law by President George W. Bush on March 9, 2002.
External links
Wikisource has original text related to this article:
US Public Law 107-147
- Special Report: Job Creation and Worker Assistance Act of 2002 (JCWAA), Prof. John Wachowicz at the University of Tennessee.
- Senate Roll Call Vote - Job Creation and Worker Assistance
- House Roll Call Vote - Job Creation and Worker Assistance Act
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