To do the phase-out on Form 8815, Suzy first needs to calculate modified adjusted gross income.
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It involves adjusted qualified education expenses (AQEE), an exclusion phase-out, compound interest and American Samoa.
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Net investment income will be counted toward earnings for the phase-out, thereby raising taxes.
There has been strong progress on anticorruption and on inefficient fossil fuel subsidy phase-out.
But some of the provisions are harder to absorb, including the phase-out of deductions and credits.
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Their role in approving the nuclear phase-out is one of their few strong political cards.
But it operates as a tax-rate hike for those in the phase-out range, discouraging work, saving and investment.
Permanently repeal the AMT, the PEP phase-out of personal exemptions, and the PEASE limitation on overall itemized deductions.
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Phase-out limits create misleading and hidden obstacles for taxpayers, additional complexity and confusion.
Push back the phase-out of benefits to higher income levels, and the number of families receiving tax credits and subsidies explodes.
It predicted a general decline in domestic production of natural gas through 2010, with the ultimate possibility of its phase-out as a significant fuel.
At the end of Saturday's session, the staff still maintained that the phase-out was required, but too much support for their position had eroded.
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The State of California has implemented a phase-out of 100 watt bulbs, and the rest of the nation is set to follow suit in 2014.
And this was a slow phase-out that was supposed to take place over two years and not concern consumers in emerging markets all that much.
Six have income ceilings, with five different formulas for the limits, in each case involving two phase-out schedules, one for single filers and one for joint filers.
The key tool to achieve the phase-out of state income taxes in every state is known as the Taxpayer Bill of Rights, identified with the acronym TABOR.
But this only fanned the flames of discontent among Social Democratic supporters, who worry that the nuclear phase-out will simply make electricity costlier and jobs even scarcer.
That partial interest amount is then subject to a phase-out.
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Part of the phase-out involved asthma inhalers, propelled by CFCs.
This would raise the top marginal federal tax rate back to roughly 47% or 48%, if you include the Medicare tax and the phase-out of certain deductions and exemptions.
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Three of those states are considering replacing their state personal and corporate income taxes (Louisiana, Nebraska, and North Carolina) and two states are working on a gradual phase-out (Kansas and Oklahoma).
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The new rule helps donors make large contributions without worrying about hitting percentage limits on their allowable yearly deductions, and it also helps high-income donors, who are subject to the phase-out of itemized deductions.
In a surprising bit of news, we learned that Germany is set to export more energy than ever despite its nuclear energy phase-out, because of the country's heavy investment in green energy.
The rise of solar power in Germany is directly related to the country's phase-out of nuclear power plants -- however in Japan, the issue of nuclear power is back in the news.
First, it would reinstate that Sec. 68 partial phase-out of certain itemized deductions that the George W. Bush tax cuts suspended a provision that was added in the 1990 tax-raising, deficit-reduction deal cut by the administration of George H.
In a friend-of-the-court brief, Train and other past Republican and Democratic EPA administrators note that once the EPA ordered a phase-out of lead additives in gasoline, change resulted: Lead levels in peoples' blood and the attendant harms dropped precipitously.
Maybe the phase-out is three-to-one.
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The phase-out of itemized deductions will add about 1.2% and he will also have to pay a combined Medicare tax rate of 3.8% (the regular 2.9% for self-employed people plus the new 0.9% surtax enacted to help finance the Affordable Care Act).
The President is subject to the tax in both years, rendering the phase-out of his itemized deductions and personal exemptions moot because it is his AMT taxable income that will drive his tax liability, and neither the PEASE nor PEP limitation ultimately influence this computation.
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As detailed in the recently released 2010 Sustainability Report, the company has taken on various eco-initiatives, including an aggressive (and early) phase-out of incandescent light bulbs, the installation of solar panels on numerous U.S. stores, and the introduction of the IKEA Product Sustainability Scorecard.
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