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The entire tax on other lubricating oil became refundable for nonhighway use. Relief granted for Hurricanes Katrina, Rita, and Wilma. Special fuels used for farming is not taxed, or if the tax has been paid, it is fully refundable.
Otherwise, the employer is subject to an excise tax. Additional exemption for housing individuals displaced by Hurricane Katrina. Effective January 1, 1979 through December 31, 1982 the tax paid on motor fuel used in certain taxicabs is fully refundable. The maximum amount of adjusted gross income AGI you can have and still get the credit also has increased. Essentially, they are the cutoff values for taxable income — income past a certain point will be taxed at a higher rate.
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