New and enhanced energy tax credits for individuals / (Record no. 10259)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01280nam a22001817a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250224145200.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250224b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0021-8448 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Jemiolo, Shannon Veyon |
| 240 ## - UNIFORM TITLE | |
| Uniform title | Journal of Accountancy / |
| Medium | November 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | New and enhanced energy tax credits for individuals / |
| Statement of responsibility, etc. | Shannon Veyon Jemiolo and Curtis Farnsel |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol 238 (5) pages 34-40 : |
| Other physical details | illustrations ; |
| Dimensions | 27 cm |
| 500 ## - GENERAL NOTE | |
| General note | The Inflation Reduction Act of 2022, P.L. 117-169, is widely considered the most important U.S. legislation to date to combat climate change. The act includes two dozen tax provisions designed to accelerate the deployment of clean energy. While most of these provisions are aimed at corporations, many provisions are designed to encourage individual households to invest in energy-efficient improvements. This includes both the extension of some existing energy-related credits and the creation of some new credits that support individuals' transition to energy efficiency in their homes and vehicles. While many of these credits became available in 2023, the need for expertise in individual energy credits is just beginning. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Farnsel, Curtis |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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