Tax expenditure definition

Tax expenditure means the amount of foregone tax collections
Tax expenditure means the amount of foregone tax collections due to any abatement, reduction, exemption, credit, or transfer certificate against any State or local tax.
Tax expenditure means an amount of state revenue unavailable for general fund appropriation when the loss of revenue is attributable to a provision of the South Carolina Code of Laws which allow a special exclusion, exemption, or deduction from gross income, which provide a special credit, a preferential rate of tax, or a deferral of tax liability or which allocate or distribute state funds pursuant to an incentive program or fund.”

Examples of Tax expenditure in a sentence

  • Tax expenditure estimates in this category were also based on tax return data.

  • Tax expenditure estimates reflect changes in aggregate tax liabilities; they are not the same as revenue loss estimates.

  • Information available for: Tax expenditure: Income tax exemption for companies incorporated or established in the ZOFRATACNA and engaged in industrial, agro-industrial, in-bond processing and services activities.

  • Even though Corporate Franchise Tax expenditure starts with the growth rate of 4% in 2023, the projected growth rate increases to 19% in 2024.

  • Tax expenditure estimates are not explicitly displayed in the Statements of Net Cost and Changes in Net Position.


More Definitions of Tax expenditure

Tax expenditure means the quantified value of tax incentives granted to a company by the Government.”
Tax expenditure means the amount of foregone tax collections due to any abatement, reduction, exemption, or credit against any State tax, including, but not limited to, taxes on raw materials, inventories or other assets, taxes on gross receipts, income, or sales, and any use, excise, or utility tax. "Tax expenditure" shall not mean any credit against any tax liability of an employee or any personal exemption, homestead rebate, credit, or deduction for the expenses of a household or individual, or other reduction of the tax liability of an individual or household.
Tax expenditure means a tax provision in the Revised Code that exempts, either in whole or in part, certain persons, income, goods, services, or property from the effect of taxes levied by the state, including, but not limited to, tax deductions, exemptions, deferrals, exclusions, allowances, credits, reimbursements, and preferential tax rates, provided all of the following apply to the provision:
Tax expenditure means a deduction,
Tax expenditure means a tax provision which provides a gross income definition, deduction, exemption, credit, or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue, but excludes provisions used to mitigate tax pyramiding.
Tax expenditure means the amount of uncollected tax revenues
Tax expenditure means the revenue which Government foregoes through the provisions of tax laws that allows deductions, exclusions or exceptions from the taxpayer's taxable expenditure income or investment, deferral of a tax liability, or preferential tax rates;