On March 9, 2002, the President signed into law the Job Creation and Worker Assistance Act of 2002. The legislation contains one tax provision of particular significance for agriculture and another of significance to the tax treatment of nonfarm businesses in addition to other sections extending unemployment benefits and extending expiring or expired provisions. The legislation is particularly notable because of the fact that the two major tax provisions are retroactive to 2001.
Harl, Neil E.
"Additional Depreciation Allowance and Loss Carrybacks,"
Agricultural Law Digest: Vol. 13
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol13/iss7/1