Small Business Economic Stimulus Package



No passado dia 18 de Fevereiro, Barcak Obama assinou o American Recovery and Reinvestment Act, programa mais conhecido como Economic Stimulus Bill e que fez história nos EUA dada as extensividade da legislação que envolve e que visa rejuvenescer a economia através de estímulos a diferentes sectores.



Apresento em baixo as medidas incluidas neste plano que podem servir de inspiração aos legisladores de muitos outros países:

Tax deduction under section 169

Under this deduction small businesses can in some occasions write off certain qualified plant and equipment purchases in a calendar realist year. Till last year this deduction was limited to only $ 128,000 and also could not be more than the income of the small business. Now the stimulus Bill will benefit the small businesses by increasing this deduction to $ 250,000 yearly beginning in 2008 tax year. However the type of equipments that a small business buys is important for receiving this deduction. It can not applicable for land, buildings and other improvements. It is only applicable for things like computers, vehicles, office equipments and like things.

Special Depreciation Deduction

Another provision included in the stimulus Bill for the benefit of small businesses is special depreciation deduction. Small businesses can apply for a special depreciation deduction for the year 2008.This will help you, for example, if you purchase a land or any property that you can not include under the section 179 deduction during 2008 then you can be able to depreciate 50% of it’s value during the financial year 2008 with the help of this provision. This will help you to utilize the remaining 50% of the value of that land or property for calculating your regular depreciation tax deduction.

Miscellaneous tax cuts

Small business owners can also enjoy certain tax cuts by showing miscellaneous expenses. The expenses for promotions directly related to a small business can be included in the miscellaneous expenditure. The small businesses can delay the payment of 3% withholding tax in goods and services to the government. Moreover, those share holders of publicly owned small businesses who are holding the shares for more than five years can receive a special capital gains tax cut.

Job creation

Those small businesses which employ workers who have been out of job for more than six months and also those students who left school six months back and are still unemployed, will receive special tax credits under this provision.

Small Business Administration Benefits

The Stimulus Package also clearly outlines the role of Small Business Administration (SBA). The SBA will ensure that the small businesses can more easily get loans and also will offer incentives to lenders who will give the loan for small businesses. This will ensure more capital flow in the market.


Mais informações:

Licenciado e Mestre em Gestão de Empresas. Presidente da Gesbanha, S.A., especialista em capital de risco e empreendedorismo, investidor particular ("business angels") e Presidente da FNABA (Federação Nacional de Associações de Business Angels). Director da EBAN e da WBAA

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