Tennessee Canshuurta Shakhsi ahaaneed - Canshuurta Hall
Xaqiiqada ah in Gobolka Tennessee uusan haysan canshuur celin wuxuu sameeyey wax yaabaha Gobolka Tennessee sanadihii la soo dhaafay. Xitaa haddii aad eegto wax yar, Degmadda Tennessee waxay leedahay canshuur aad u sareysa oo ay ka mid yihiin Canshuuraha Dakhliga Tennessee Hall iyo Sharciga Canshuurta Tennessee.
Labada canshuur ee gobolkani waxay kuugu soo kici karaan adiga iyo adiga ama xubnaha qoyskaaga oo aad uga heli kartid jeebadaha haddii labadiinaba aadan ka taxaddarin.
Tani waxay si gaar ah u haysaa kuwa doonaya in ay ka fariistaan Tennessee ama haddii adiga ama qof qoyskaaga ka tirsan uu leeyahay hanti iyo / ama guri qiimihiisu ka badan yahay hal milyan oo doolar.
Canshuurta Hallowlaha ee Tennessee waxaa badanaa lagu wareersan yahay Canshuurta Kirada Tennessee laakiin Canshuurta Dakhliga Tennessee Hall wuxuu khuseeyaa kuwa ku nool, halka canshuurta dhaxalka kaliya lagu dabaqi karo hanti ka badan $ 1 milyan.
Taxanaha Dakhliga Tennessee Hall, dakhliga shaqsiga waxaa la soo saaray 1929 waxaana lagu soo rogaa oo kaliya shakhsiyaadka iyo hay'adaha kale ee danaha ka hela liiska iyo qoraallada iyo saamiyada saamiyada.
Xaqiiqda Canshuuraha Tennesee Hall:
- Canshuurta Hall waxay ku xisaabtamaysaa canshuur boqolkiiba 6 ah oo ku saleysan faa'iidada iyo dulsaarada.
- Canshuurtan waxaa soo aruuriyay gobolka, laakiin qiyaastii seddex meelood meel waxaa lagu celiyaa magaalada ama degmada uu canshuuruhu ku nool yahay.
TCA § 67-2-102 wuxuu ku soo rogaa Canshuurta Hoyga Tennessee Hall sida soo socota:
Hirgalinta, qiimaha iyo ururinta canshuurta. "Canshuurta dakhliga ee qiyaasta lix boqolkiiba (6%) sanadkiiba waa la soo dallacayaa lana soo uruuriyaa dakhliga ka soo baxa habka saadaasha hantida saamiga ama iyadoo dan u ah canshuurta shakhsi kasta [ama] iskaashiga ... ee Tennessee oo qaata, ama cidda loo qoondeeyey, ama cidda la xisaabiyey sanad kasta dakhli ka yimid ilaha kor ku xusan ... "
Taxanaha Dakhliga Tennessee Hall sidoo kale wuxuu soo rogaa waxyaabaha hoos ku qoran 67-2103.
Canshuurta ujeeda ujeeddooyinka gobolka oo keliya. "Iyadoo la tixraacayo § 67-2-119, canshuurta lagu bixiyay qaybtan waxaa loogu talagalay kaliya ujeeddooyin dawladeed, mana jirto gobol ama degmo oo awood u leh inay canshuur qaadato."
Tennesee Hall Tax Cunitaanada Si kooban: *
- $ 1,250 ugu horeeya qofkiiba ama $ 2,500 iskudarka celinta wadajirka ah waa lagaa dhaafay.
- Dadka ka weyn 65 jir ayaa horey u dhaafay haddii ay kasbadaan wax ka yar $ 33,000 sanadkii wadarta guud ee dakhliga, ama $ 59,000 oo loogu talagalay lamaanayaasha si wadajir ah u wada xaraajinaya.
- Shuruudaha qaarkood, dadka si sharci darro ah ama quadriplegic ah ayaa ka baxsan cashuurta.
* cusub ee 2013
Tennessee Hall Tax Credit ( qoraalka dhammeystiran 2012 ):
TCA § 67-2-104 waxay bixisaa liistada Tennesee Hall cashuur dhaafka
- (a) Canshuurta lagu soo rogay cutubkan ma khusayso kow kowdii koowaad laba boqol iyo konton doolar ($ 1,250) qof kasta oo soo noqoshadiisa ama laba kun iyo shan boqol oo doolar ($ 2,500) oo dakhliga isku-darka ah ee loogu talagalay dadka isku wada duuban, hoosta cutubkan.
- (b) Sannadaha canshuurta laga bilaabo Jannaayo 1, 1999, qof kasta oo da'diisu tahay shan iyo lix (65) sano ama ka weyn oo leh dakhli sanadeed oo laga soo qaatay mid kasta iyo ilaha dhammaanba afar iyo toban kun oo doolar ($ 14,000) ama ka yar, faylka dib u celinta iyo labada isqabta waa lix iyo shan (65) sano ama ka weyn oo wadarta dakhliga guud ee sanadlaha ah ee laga soo qaatay mid kasta iyo ilaha aan ka badnayn labaatan iyo saddex kun oo doolar ($ 23,000), lagaa dhaafo canshuurta dakhliga ee lagu soo rogay cutubkan marka la soo gudbiyo caddaynta oo loo arko inuu aqbali karo guddoomiyuhu si loo dhiso xaddidaadda da'da iyo dakhliga ee lagu sheegay qaybtan (b). Sannadaha cashuurta laga bilaabo Jeeniwari 1, 2000, iyo wixii ka dambeeyey, xaddidaadda dakhliga ee lagu qeexay qaybtan (b) waa inay isbeddelaan ilaa lix iyo toban kun oo laba boqol oo doolar ($ 16,200) oo loogu talagalay filim-keli iyo toddoba iyo toddobaatan kun oo doolar ($ 27,000) . Sannadaha canshuurta laga bilaabo January 1, 2012, ka dibna, heerarka dakhliga ee lagu qeexay jumlada hore ee qaybtan (b) waa inay isbeddelaan 26 kun iyo laba boqol oo doolar ($ 26,200) hal filme iyo soddon iyo toddoba kun oo doolar ( $ 37,000) oo loogu talagalay dadka si wada jir ah.
- (c) Dakhliga ka soo gala saamiyada iyo canshuuraha, amaahda, iyo warqadaha ay haystaan ama haystaan dadka indhoolayaasha ah, ama qofku shahaadada qoraa, dhakhtarku uu yahay quadriplegic, iyo haddii dakhliga noocaas ah uu ka sooco xaalad ka dhalatay shakhsiga noqdaan quadriplegic, ayaa laga dhaafayaa cashuurta lagu soo rogay cutubkan.
- (d) Looma baahna muwaadin Tennesee ah oo uu ku dhawaaqay Waaxda Difaaca ee Mareykanka in uu yahay maxbuus dagaal uu mas'uul ka yahay bixinta canshuur bixinta ee cutubkan inta lagu jiro waqtiga qabashada qofkani iyo xabsi, ama lixdan (60) maalmood sida qofku u sii daayo, mar kasta oo ay dhacdo.
- (e) (1) Ma jiraan wax ku qeexan cutubkan waa in loola jeedaa ama lagu haystaa si loo ansixiyo canshuurta dakhliga ku salaysan waajibaadka Mareykanka, haddii ay caddaynayaan curaarta ama haddii kale iyo / ama saamiyada saamiyada shirkadaha gacanta ku leh wakaaladaha tooska ah ee Mareykanka, waxay ku xiran yihiin curaarta iyo kaydka noocaas ah ayaa ka reeban canshuurta sida Dastuurka ama sharciyada Mareykanka; ama dakhliga ka soo gala heshiisyada gobolka Tennessee, ama gobol ama degmo kasta ama qayb kale oo siyaasadeed oo ka tirsan gobolka Tennessee oo aan ku xirnayn canshuur celinta.
- (2) Wax kasta oo ku jira cutubkan waa in la dhejiyaa ama la haystaa si loo ansixiyo cashuurta dakhliga soo gala shirkadaha maal-gashan ee la aqoonsan yahay sida ku xusan qodobka A, cutubka 1, hoos-u-dhigga M ee Khidmadda Dakhliga Gudaha, oo lagu sameeyay 26 USC § 851 et seq .; ee la bixinayo, qayb ka mid ah qiimaha maalgelinta shirkad maaliyadeed ee la xaddiday waa inay ahaato mid isku-dhafan oo ah isku-xidhnaanta ama alaab-maaliyada Dawlada Mareykanka ama hay'ad kasta ama hay'ad kasta oo ka mid ah dawladda Mareykanka ama curaarta Gobolka Tennessee, ama gobol kasta ama gobol kasta ama qaybta siyaasadeed ee Gobolka Tennessee, oo ay ku jiraan hay'ad kasta, guddi, maamul ama guddi Maraykanka ama gobolka Tennessee. Macaashkaasi waa ka reeban yahay canshuurta dakhliga oo keliya marka loo eego dakhliga shirkadda maalgelinta ee la xaddidan karo ee dulsaar ku leh canshuurta ama hantida dawladda Mareykanka ama wakaalad ama qalab dowladeed ee Mareykanka ama curaarta gobolka Tennessee, ama gobol kasta ama gobol kasta ama qaybta siyaasadeed ee Gobolka Tennessee, oo ay ku jiraan hay'ad kasta, guddi, maamul ama guddi Maraykanka ama gobolka Tennessee.
- (3) Shirkad lagama maarmaanka u ah in ay bixiso canshuur celin kasta oo laga yaabo in lagu qiimeeyo cutubkan oo ku saabsan kaydka iyo / ama curaarta taasoo ka dhigan qayb ka mid ah wadarta hantida shirkadeed oo hadda lagu qiimeeyo ama loo qiimeeyo canshuurta qiimaha; ama marka saamiyada noocaas ah iyo / ama curaarta ay ka mid yihiin qayb ka mid ah hantida go'aamisa qiimaha saamiyada hadda ama hadda laga yaabo in lagu qiimeeyo canshuurta qiimaha ee saamilaha.
- (4) Qofna lama qiimeeyo canshuurtan dakhliga ka soo gala shirkad kasta oo qiimaha saamiyada saamiyadu ku qiimeeyo inay ku qiimeeyaan saamileyda dawladaan.
- (5) Qofna lama xisaabinayo canshuurtan dakhliga ka soo gala shirkad kasta oo ruqsad haysta si uu ganacsi uga sameeyo shirkad ahaan shirkad caymis.
- (6) Qofna looma qiimeeyo canshuurtan dakhliga kasta ee bangi kasta oo ka mid ah bangiyada, dawlad goboleedka ama dawladda federaalka ah, oo ganacsi ka sameeya waddankan.
- (7) Lama qeybin karo raasumaalka iyada oo la eegayo dakhliga cutubkan, mana jirto wax lacag ah oo dheellitir ah oo ah dulsaar saamiyada ah waa in la canshuuraa sanadka gudihiisa sida loo qaybiyo; laakiin dhammaan qaybinta kale ee ka baxsan bixinta dheeraad ah waa in la canshuuraa iyadoo loo eegayo dakhliga marka la eego hab kasta oo la sameeyey, iyada oo aan loo eegin marka laga faa'iidaysto faa'idadaas. Dakhliga saadasha ah ee lagu soo saarey hal (1) sano oo ka mid ah dejinta waa in la canshuuraa sanadka oo la heley ilaa inta laga gaadhay wixii ka kordhay surtigii; waa in la helaa canshuur celinta hantida raasumaal ee asaasiga ah marka loo wareejiyo hantida dadka aan deganayn sanadka gudaheeda, marka wareejintaas ay dhacdo hal (1) sano kahor si loo soo daayo ama dib loo furo. Si kastaba ha ahaatee, waa in laga dhaafaa canshuurta iyadoo la bixinayo qeybtan, qaybinta lagu sameeyey iyadoo la tixraacayo qaynuunnada amar bixinta hantida ee hirgelinta sharciyada liddi ku ah.
- (8) Dakhliga ka soo gala saamiyada iyo isku xirnaanta tacliinta, diinta ama kuwa kale ee la midka ah ee loogu talagalay daryeelka guud oo aan faa'iido u lahayn faa'idada ama shakhsiyaadka ka reeban canshuurta sida ku xusan Xeerka Qiimaynta, ee lagu cadeeyey § 67-5-212, laga dhaafo cashuurta lagu soo rogay cutubkan; haddii ay jirto hay'ad waxbarasho, diineed ama hay'ad kale oo la mid ah saamiyada ama canshuuraha, dakhliga ama faa'iidada ama qayb ka mid ah taas oo u aadaysa shakhsiyaad gaar ah ama shirkado si faa'iido ama faa'iido leh oo aan loo jeedin ujeedooyin waxbarasho, diimeed ama samafal, dakhliga ama faa'iidada waa in lagu dhejiyaa cashuurta lagu soo rogay cutubkan.
- (9) Dakhliga ka soo gala saamiyada iyo canshuuraha hawlgabka lacagta hawlgabka iyo saamiyada faa'iido faa'iido leh oo ka reeban canshuurta dakhliga federaalka ayaa ka reeban cashuurta lagu soo rogay cutubkan.
- (10) Dakhliga ka soo gala saamiyada iyo canshuuraha ay hayso laaluush oo lacag la siiyay ama aan loo qoondeeyn karin meel ka mid ah faa'iidada waxbarashada, diinta ama kuwa kale ee la midka ah ee loogu talagalay daryeelka guud oo aan faa'iido u helin canshuur ka hooseysa Sharciga Qiimeynta, oo lagu calaamadiyey § 67-5-212, waa laga dhaafay canshuurta lagu soo rogay cutubkan.
- (11) Dhamaan dakhliga ka soo baxa dulsaarada ganacsiyada qibrada leh ee hagaajinta, farsamada, hawlaha, ama hantida hantida ee aagga ganacsiga, sida ku qeexan cinwaanka 13, cutubka 28, qaybta 2aad waa laga dhaafayaa cashuurta.
- (12) Dakhliga ka soo gala maalgelinta aamminaadda ee aaminaadda loo sameeyay daryeelka weligeed ah ee qabuuraha sida waafaqsan title 46 waa laga dhaafayaa canshuurta lagu soo rogay cutubkan.
- (13) Wax kasta oo ku jira cutubkan waa in loola jeedaa ama la haystaa si loo ansixiyo cashuurta canshuur kasta oo ku salaysan dakhliga ama qaybinta maalgelinta maalgashiga sidii loo maalgelin lahaa maalgelinta unugga la canshuuri karo iyada oo la tixgelinayo kalsooni siinta 26 USC §§ 671-677, ama abaabulay sida iskaashiga xaddidan ee la canshuuri karo sida ku cad 26 USC §§ 701-761 oo lagu diiwaangeliyey Sharciga Maalgelinta Shirkadda 1940, oo lagu soo ururiyey 15 USC § 80a-1 et seq .; la bixiyo, in qayb ka mid ah qiimaha maalgalinta sanduuqa maalgashiga noocan oo kale ah waa inay ahaataa mid isku-dhafan oo ah shuruudaha ama shumaca dawladda Mareykanka, ama hay'ad kasta ama hay'ad kasta oo ka mid ah dawladda Mareykanka, ama ku xirnaanta gobolka Tennessee, ama gobol kasta ama gobol kasta ama qaybta siyaasadeed ee gobolka Tennessee, oo ay ku jiraan hay'ad, guddi, maamul ama guddi Maraykanka ama gobolka Tennessee. Dakhliga ama qaybinta noocaas ah waa laga dhaafi doonaa canshuurta dakhliga ee ku saleeysan dakhliga ka soo gala sanduuqa maalgashiga ee ku xiran dulsaarista canshuurta ama hantida Dawladda Mareykanka, ama hay'ad ama qalab ka mid ah dawladda Mareykanka, ama curaarta gobolka Tennessee, ama gobol kasta ama gobol kasta ama qaybta siyaasadeed ee gobolka Tennessee, oo ay ku jiraan hay'ad kasta, guddi, maamul ama guddi Maraykanka ama gobolka Tennessee.
- (14) Wax kasta oo ku jira cutubkan waa in loola jeedaa ama lagu haystaa si loo ansixiyo cashuuraha cashuur kasta oo ka mid ah dakhliga ama qaybinta koontada waxbarashada ee hawlgabka shaqsiga sida lagu qeexay qodobka 213 ee Sharciga Dadweynaha 105-34, illaa inta dakhliga ama qaybinta laguma dallicin canshuurta dakhliga federaalka.
- (15) Wax kasta oo ku jira cutubkan waa in loola jeedaa ama lagu haystaa si loo ansixiyo miisaaniyadda canshuur kasta oo ku salaysan dakhliga ama qaybinta Roth IRA sida ku qeexan Qaybta 302 ee Sharciga Dadweynaha 105-34, illaa inta dakhliga ama qaybintaas aan mawduuc laheyn cashuurta dakhliga federaalka.
- (16) Canshuurta lagu soo rogay cutubkan ma khusayso cidda fulisa shuruudaha soo socda:
- (A) Waa:
- (i) Loo gooyay shuraako ama kalsooni si waafaqsan 26 USC § 7701, iyo qawaaniinta federaalka iyo qaraarrada ee lagu soo bandhigay 26 USC § 7701;
- (ii) Waxaa loo doortay in laguula dhaqmo sida macaamiisha maalgashiga guryaha ee REMIC ee ka hoosaysa 26 USC § 860D;
- (iii) Waxaa loo doortay in laguula dhaqmo sida kalsooni maalgelinta hantida maaliyadeed (FASIT) ee ka hoosaysa 26 USC § 860L; ama
- (iv) Ma tahay kalsoonid ganacsi, sida ku qeexan § 48-101-202 (a), ama waxaa loo aqoonsaday kalsooni sida waafaqsan shuruucda dowladeed ee la abuuray lana diidayo canshuurta dakhliga federaalka ee 26 USC § 7701 , iyo shuruucda federaalka iyo qaraarrada ee lagu soo bandhigay 26 USC § 7701, marka degaanka ganacsiga ee wakiilka wakiilka uusan ku jirin gobolka; iyo
- (B) (i) Ujeeddada keliya ee shirkadda, marka laga reebo hantida magdhawga iyo hantida hantida hantida magdhawga, waa hantida lagu maalgelinayo waajibaadka daynta, sida sanduuqyada koowaad ama labaad, oo ay ku jiraan deynta hantida guriga, amaahda ganacsiga, haddii koontada furan ama caddaynaysa warqad ama rakibid ama heshiiska iibka shuruudaha, waajibaadka la beddelay alaabada ganacsiga, kaararka kaararka deynta, hantida shakhsi ahaaneed ee loola dhaqmey deyn ahaan ujeeddooyinka Guddiga Dakhliga Gudaha ee 1986, laguna ururiyay 26 USC, amaahda guriga, amaahda baabuurta ama waajibaadka deynta ee la midka ah.
- (ii) Lacagta Ganacsiga ee loo adeegsado qaybta (e) (16) (B) (i) waxaa loola jeedaa waajibaad ka soo baxda iibinta liiska ee habka caadiga ah ee ganacsiga.
- (17) Dakhliga ka soo baxa saamiyada hantida ganacsi ee dadwaynaha ah, sida ku qeexan § 67-4-2004, waa laga dhaafay cashuurta lagu soo rogay cutubkan.
- (18) Dakhliga ka soo gala saamiyada iyo xidhnaanta sugitaan ee daryeel joogto ah ama hagaajinta qabuuraha gaarka ah, qabriga, ama aaska aasaasiga ah ayaa ka reeban cashuurta lagu soo rogay cutubkan.
Sidaa darteed inkastoo Gobolka Tennessee uusan haysan canshuur celinta canshuurta gobolka, waxaa habboon in la xasuusto in Gobolka Tennessee uu leeyahay canshuurta dakhliga shakhsi ahaaneed oo loo yaqaan canshuur bixinta Taxanaha Tennessee Hall ama Canshuurta Halka iyo sidoo kale Magdhow Tennessee Canshuurta. Labaduba waxay saameyn ku yeelan karaan hoosta hoose iyo hoosta hoose ee mustaqbalka fog.
Macluumaad dheeraad ah oo ku saabsan Sharciga Taxanaha Tennessee Hall Tax waxaa laga helayaa Xeerka Tennesee ee ku xusan Title 67, Cutubka 2aad.
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