Guidance On HEART Act

The IRS has released guidance in Q & A form on certain HEART Act provisions.

Document Excerpt

This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (“HEART Act “ or “Act”), Pub. L. No. 110-245. This notice also requests comments regarding any additional issues relating to the sections of the HEART Act that are addressed in this notice.




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