Obodo imezigharị

Obodo mmeghari ohuru (RCs) na taka Empowerment (EZ) bụ obodo mepere emepe na ime obodo na United States nọ n'ahụhụ ebe azụmahịa tozuru oke ruru eze kwuru dollar na mkpali ụtụ isi. Emepụtara na Community Renewal Tax Relief Act nke 2000, bụ nke mechara kwụsị dị ka nke Iwu Consolidated Appropriations Act, 2001 . ^[1]

^[2]Iwu Ụtụ isi obodo nke 2000 bu n'obi kwalite song na mpaghara nsogbu na aka nke United States. Iwu ahụ na-enye "ihe mkpali ụtụ maka ụlọ ọrụ na goro ndị bi n'ime obodo na ime obodo na-enweta mgbasawanye akụ na ngwaọrụ na nso nso a." [1] Ma ime obodo ma obodo mepere emepe tozuru oke. Eji ụzọ atọ bụ isi mee ihe: obodo mmeghari ohuru, mpaghara inye ike, na ụlọ ọrụ obodo. [1] ahụ mekwara New Markets Tax Credit Programme, nke eme ọtụtụ ugboro ma ka na-arụ ọrụ

^[3]Otu ihe abụ n'iwu ụtụ isi obodo nke 2000 bụ "obodo ọhụrụ" iri anọ. [1] Obodo mmeghari ohuru ga-enweta ntụtụ ụtụ iche iche emebere iji kwalite uto akụ na-ahụ site n'ịwepụta ego ike na mma ọrụ. Ihe ndị chọrọ ka akpọ obodo mmeghari ohuru play inwe oke ogbenye na ọnụ ọgụgụ ọrụ dị elu (tụnyere mba niile). [1] Ndị obodo ga- akara ihe na- ụmụ mmadụ 200,000 n'ime ha, mana nwere ike ịbụ nha anụ ahụ ọ lara. [1] Gọọmenti ime obodo na steeti ga-etinyere aka na obodo na-enweta aha a. A choro ka ha sonye site n'ime nkwa nke onwe ha ime ihe iji beta ibu aku na uba n'aru ndi were n'akwa na ulo oru azumahia n'ebe ahu, yana ime ihe iji kwalite uto aku na uba. [1] Ọ bụrụ na obodo nwere ihe ịga nke ọma n'ịghọ obodo mmeghari ohuru a, azụmahịa mpaghara "nwere ike ị na-enye ọrụ onye ọrụ maka ndị ọrụ oge niile na ndị na-arụ ọrụ n'oge, mwepu ego. agbasawanye maka akụ ndị a na-ahụ anya, mwepu mweghachi azụ ahịa ngwa ngwa na mwepu 100% maka uru ego n'ịre ụfọdụ iche obodo mmeghari ma ọ bụ ihe a na-ahụ anya."

Obodo

Ngalaba nke Housing na Urban Development (HUD) na Agriculture (USDA) RC na EZ na esemokwu adọ 1994. Ugbu a, ọrịa HUD RC 40, 28 n'ime ha dị n'ime obodo yana 12 n'ime ime obodo. Enwere HUD EZ 30, ha niile dị n'ime ime obodo. Enwere USDA EZ 10 n'ime ime obodo naanị. Di na ozi nke RC nwere ihe dị ka azụmahịa 100, ebe ọtụtụ RC na EZ nwere ihe oriri 5,000 azụmahịa. Ọ dịghị RC ma ọ bụ EZ nwere ọnụ ọgụgụ ụmụ 200,000

Azụmaahịa tozuru oke na RC tozuru oke maka kredit ọrụ (ruo $1,500 kwa afọ maka onye bi na RC na-arụ ọrụ). Azụmaahịa RC tozuru oke tozurukwa ịtụ ụtụ 0% na uru isi obodo nke akụ rere, ma ọ bụrụhaala na azụmaahịa ahụ jigidere akụ ahụ ọbụlagodi afọ ise. Azụmahịa dị na RC nke na-ewu ma ọ bụ na-arụzigharị ihe onwunwe azụmaahịa nwekwara ike ị tozuo ihe ruru nde $10 na Mwepụ Mweghachi Azụmahịa iji bulie usoro mbelata ọnụ ahịa ha ngwa ngwa. Maka ozi zuru ezu na mkpali ụtụ isi RC/EZ niile, gụnyere ụdị ụtụ isi ị ga-edepụta iji nweta ihe mkpali, gụọ IRS Publication 954, Tax Incentives for Distressed Communities, dị na webụsaịtị IRS na www.irs.gov.

kredit ọrụ obodo mmeghari ohuru na-enye ndị ọchụnta ego ihe mkpali iji were ndị mmadụ bi ma na-arụ ọrụ na obodo mmeghari ohuru. Ndị were n'ọrụ nwere ike ị nweta kredit ma ọ bụrụ na ha kwụọ ma ọ bụ weta "ụgwọ mpaghara ruru eru" nye "onye ọrụ mpaghara ruru eru". Ebe kredit bụ maka ụgwọ ọrụ akwụ ụgwọ ma ọ bụ wetara mgbe 2001 gachara. Ebe kredit ahụ bụ 15% nke ụgwọ ọrụ ruru eru akwụ ma ọ bụ nweta n'ime afọ kalenda. Ọnụ ego ụgwọ ọrụ ruru eru ị nwere ike iji chọpụta kredit enweghị ike ịbụ ihe karịrị $10,000 maka onye ọrụ ọ bụla maka afọ kalenda ọ bụla. N'ihi ya, kredit nwere ike ịbụ ihe ruru $1,500 (15% nke $10,000) maka onye ọrụ ruru eru kwa afọ.

Ahọpụtala mpaghara ndị a obodo mmeghari ohuru:</br>

Greene-Sumter County, Alabama	Mobile County, Alabama	Ndịda Alabama	Los Angeles, California	Orange Grove, California	Parlier, California	San Diego, California	San Francisco, California	Atlanta, Georgia
Chicago, Illinois	Eastern Kentucky	Central Louisiana	New Orleans, Louisiana	Northern Louisiana	Ouachita Parish, Louisiana	Lawrence, Massachusetts	Lowell, Massachusetts	Detroit, Michigan
Flint, Michigan	West Central Mississippi	Turtle Mountain Band nke Chippewa, North Dakota	Camden, New Jersey	Newark, New Jersey	Buffalo-Lackawanna, New York	Jamestown, New York	Niagara Falls, New York	Rochester, New York
Schenectady, New York	Hamilton, Ohio	Youngstown, Ohio	Philadelphia, Pennsylvania	Charleston, South Carolina	Chattanooga, Tennessee	Memphis, Tennessee	Corpus Christi, Texas	El Paso County, Texas
Burlington, Vermont	Tacoma, Washington	Yakima, Washington	Milwaukee, Wisconsin

Hụkwa

Mpaghara ike
Iwu enyemaka ụtụ isi ọhụrụ nke 2000

Ntụaka

↑ 106th - H.R. 5662 - Summary. United States Congress. Retrieved on 18 September 2013.
↑ Ebeling. "Banks Press Congress To Renew Neighborhood Revitalization Tax Break", Forbes Magazine, 18 September 2013. Retrieved on 19 September 2013.
↑ Fiore. "The Community Renewal Tax Relief Act of 2000: New incentives for taxpayers investing in distressed communities", Journal of Accountancy, August 2001. Retrieved on 19 September 2013.

Isi mmalite

Mbipụta IRS 954. EGWU Ụtụ isi maka ógbè ndị ọgbaghara
Ngalaba Housing na US Ajụjụ na Azịza na Mmeghari ohuru (RC) na Mpaghara Empowerment (EZ) mkpali ụtụ isi.

Njikọ mpụga

Templeeti:Contemporary social welfare programs in the United States

[106hr5662-1] 106th - H.R. 5662 - Summary. United States Congress. Retrieved on 18 September 2013.

[forbesSept18-2] Ebeling. "Banks Press Congress To Renew Neighborhood Revitalization Tax Break", Forbes Magazine, 18 September 2013. Retrieved on 19 September 2013.

[journalaccountancy1-3] Fiore. "The Community Renewal Tax Relief Act of 2000: New incentives for taxpayers investing in distressed communities", Journal of Accountancy, August 2001. Retrieved on 19 September 2013.

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