Related by context. All words. (Click for frequent words.) 67 EGTRRA 62 JGTRRA 62 non itemizers 62 KETRA 62 Mortgage Forgiveness Debt 61 NOL carryback 61 Kiddie Tax 61 Roth IRA conversions 61 Saver Credit 60 Tax 60 AMT exemption 59 Lifetime Savings Accounts 59 phaseouts 59 undeducted contributions 58 Roth IRA withdrawals 58 RMDs 58 Required Minimum Distribution 58 Traditional IRAs 58 Roth IRA conversion 58 Job Creation Act 58 Coverdell ESA 57 SIMPLE IRAs 57 Welfare Reform Act 57 NJ SAVER 57 grandfathering provisions 57 Windfall Elimination Provision 57 Grandfathered plans 57 elective deferrals 57 FATCA 57 Tax Reform Act 57 indexation allowance 57 Economic Stimulus Act 57 Coverdell accounts 57 refundability 56 loss carrybacks 56 RRSP withdrawals 56 RRSP contribution room 56 FICA withholding 56 Revenue Procedure 56 loss carryback 56 spousal IRA 56 carryback 56 Charitable Rollover 56 AMT patch 56 deductions 56 IRA withdrawals 56 carrybacks 56 nondeductible IRAs 56 Mcare abatement 56 farmstead exclusion 55 OVDI 55 concessional contributions 55 PAYGO rules 55 loophole closers 55 Tax Extenders Act 55 MHPAEA 55 Section #L 55 concurrent receipt 55 Coverdells 55 carryback provision 55 homestead deduction 55 RRIF withdrawal 55 Sec #C 55 Restore Employment HIRE 55 Mcare 55 Credit Card Reform Act 55 Act FATCA 55 inherited IRAs 55 deductible IRAs 55 Tax Extenders Bill 55 homestead exclusion 55 itemizers 55 decedents dying 54 Itemized deductions 54 Roth IRAs 54 elective deferral 54 PRSI contributions 54 Earned Income Credit 54 traditional IRAs 54 Government Pension Offset 54 Extends 54 Subpart F 54 file Form #X 54 Code Sec 54 CHIPRA 54 SIFTs 54 Telephone Excise Tax Refund 54 HIRE Act 54 Homestead Exclusion 53 Retirement Savings Accounts 53 Homeowner Exemption 53 Notice #-# [001] 53 Homebuyer Tax Credit 53 BAPCPA 53 Act VAWA 53 unobligated stimulus 53 Social Secu rity 53 Proposition #âÑ# 53 undeducted contribution 53 SCHIP eligibility 53 Voluntary Disclosure Program 53 SBP DIC offset 53 SIMPLE IRA 53 minimum distributions RMDs 53 Subchapter S 53 IRC Sec 52 nonworking spouses 52 RRIF withdrawals 52 Recovery Rebate Credit 52 nondeductible contributions 52 IRC § 52 Cheneys owed 52 ROTH IRA 52 nonhomesteaded properties 52 Coverdell ESAs 52 Hiring Incentives 52 CSRS Offset 52 Occupational Privilege Tax 52 Installment Agreements 52 Rent Rebate Program 52 Required Minimum Distributions 52 Wyden Gregg 52 SIFT Tax 52 Homebuyer Credit 52 SNITS 52 itemized deduction 52 Grandfathered Plans 52 RR #-# 52 Abatements 52 annuitization 52 Earned Income 52 PAYGO 52 MIPPA 52 ad valorum 52 Credit VEETC 51 Roth Individual Retirement 51 taxfree 51 Individual Retirement Arrangements 51 ACESA 51 paycheck withholdings 51 Subtitle B 51 Phased retirement 51 payroll withholdings 51 Installment Agreement 51 enhanced FMAP 51 FIRPTA 51 Unemployment Insurance Reauthorization 51 multiemployer defined 51 § #A [003] 51 Telephone Excise Tax 51 PPACA 51 Program Reauthorization Act 51 FSP FAS #-# 51 SSI SSP 51 homestead farmstead 51 Alternative Minimum Tax 51 GRATs 51 itemized deductions 51 Worker Homeownership 51 MGIB 51 Restore Employment 51 Interest accrues 51 Individual Retirement Arrangement 51 homestead farmstead exclusion 51 nonspouse beneficiary 51 nonhomesteaded property 51 Marylyn Kish turns 51 tax 51 SIMPLEs 51 SAFETEA 51 Taxpayer Relief 51 dividend imputation 51 Leasehold Reform Act 51 Bankruptcy Abuse Prevention 51 MBT surcharge 51 Coverdell Education Savings Accounts 51 FICA taxes 51 OSH Act 51 grandfathering provision 51 Medicaid DSH 51 PBGF 51 CDSOA 51 deductibility 51 Rev. Rul 51 Payment Plan PIPP 51 Form #NR 51 Consolidated Omnibus Budget 51 War Supplemental Appropriations 51 recharacterization 51 paygo rule 51 Homestead Farmstead 51 Minimum Tax 51 Stub Period 51 Tax Relief 51 filers earning 51 allowable deductions 51 Jobs Creation Act 51 Hold Harmless 51 EFRBS 50 QSBS 50 TABOR refunds 50 eVAT 50 AHCCCS eligibility 50 CHAMPVA 50 Roth IRA 50 Concurrent Receipt 50 taxpayer itemizes deductions 50 Rescission Act 50 itemizing deductions 50 carryforwards 50 DAC unlock 50 NJ FamilyCare 50 SAYE schemes 50 nondefense discretionary spending 50 BPOL tax 50 Tax Extenders 50 charitable deductions 50 Rev. Proc 50 CICA Section 50 CICA Handbook section 50 COBRA continuation 50 ERRP 50 Act FMLA 50 SFY #-# 50 Offshore Voluntary Disclosure 50 nonworking spouse 50 limiting itemized deductions 50 SIFT Legislation 50 FAS#R 50 COBRA subsidy 50 Medicare Catastrophic Coverage 50 StartUp Visa Act 50 FSP EITF #-#-# [002] 50 FSC ETI 50 multistate corporations 50 lateral attrition 50 coffees lattes frozen 50 prebates 50 recordation taxes 50 Schedule UTP 50 Stelly Plan 50 homestead exclusions 50 discretionary nonsecurity spending 50 NOL utilization 50 FRBNY Credit Facility 50 Section #EC 50 Gramm Rudman Hollings 50 INIF 50 FERS retirement 50 AGIs 50 LIFO accounting 50 tax deductibility 50 Act AJCA 50 ESPPs 50 Increasing Adoptions Act 50 Personal Income Tax 50 FBAR reporting 50 Coverdell Education 50 Pension Offset 50 Affordable Care Act 50 Omnibus Budget 50 clawback clauses 50 nonsecurity discretionary spending 50 deductible coinsurance 50 FECA 50 § #.# Vernon 50 GRAT 50 Workfare Bonus 50 FERS employees 50 retroactive reinstatement 50 Dependent Care Tax 50 Bankruptcy Reform Act 50 Post-#/# Veterans Educational 50 Deficit Reduction Act 49 Homestead Exemption 49 Work Pay 49 Visa indemnification 49 nondeductible IRA 49 addback 49 fillable forms 49 Extension Limitation Law 49 paygo 49 Marriage Penalty 49 withholdable payment 49 deduction 49 superannuation surcharge 49 Free Savings Accounts 49 FAS #R Share 49 supermajority requirement 49 Headlee amendment 49 NRPT 49 Child Tax Credits 49 disqualifying dispositions 49 Grandfather Clause 49 carryforward 49 American Dream Downpayment 49 Itemized Deductions 49 Lifetime Savings Account 49 paycheck deductions 49 Homestead Rebate 49 Variable Interest Amount 49 Specified Investment 49 lifetime maximums 49 s#A [002] 49 EITC eligibility 49 American Jobs Creation 49 Distribution Reinvestment 49 Arveschoug Bird 49 undeducted 49 includible 49 STAR rebate checks 49 advanceable 49 Stakeholder pensions 49 BadgerCare Basic 49 Guaranteed Lifetime 49 Supplemental Appropriations Act 49 BIDEN Said 49 intestacy rules 49 Enrolled Act 49 filing Form #X 49 nonhomestead property 49 Flow Through SIFT 49 totalization agreements 49 PAYGO rule 49 Lump sum payments 49 Unfunded Liability 49 OAS clawback 49 Medicare Advantage PFFS 49 IRA Roth IRA 49 Proposed Regulations 49 WisconsinCare 49 testamentary trust 49 RRSP deduction 49 statutory PAYGO 49 nonspouse beneficiaries 49 Unemployment Compensation Extension 49 simplest Form #EZ 49 Extend 49 Form #EZ 49 Nonqualified 49 ITEPA 49 reauthorize PEPFAR 49 assignee liability 49 deferred variable annuity 49 ecoENERGY Retrofit Homes 49 Archer MSAs 49 Doc Fix 49 Gann Limit 49 repayment IBR 49 unreimbursed medical 49 PFICs 49 Medicare Physician Fee 48 Section #/#K 48 UPMIFA 48 alternate payee 48 NOL carryforwards 48 MedPAC recommendations 48 Section #CCC 48 taxable income 48 Credit CARD Act 48 clawback mechanism 48 Form #X Amended 48 Code Section #A 48 Superannuation Guarantee 48 SR ISE 48 Stimulus Payment 48 Section #IA 48 TEUC 48 Worker Retiree 48 Resilience Spur 48 Decree #/#/ND-CP [001] 48 ETHA 48 Expensing 48 SIFT Rules 48 EPCRS 48 Downpayment 48 Simplified Employee Pensions 48 FSP #-# 48 EITC 48 SSIA scheme 48 FBAR filing 48 Mortgage Interest Deduction 48 Free File Fillable 48 multimillion dollar inheritances 48 Liquidated damages 48 Radiation Exposure Safety 48 COBRA Consolidated Omnibus 48 ESHB 48 CalFile 48 Telework Enhancement Act 48 AMT fix 48 Taper Relief 48 AOTC 48 PPF levy 48 Omnibus Appropriations Bill 48 subpart F 48 Accommodation Supplement 48 NQDC 48 deductability 48 EITF #-#-# 48 Qualified Default 48 Value Added Taxes 48 SCHIP reauthorization 48 Defined Benefit Plans 48 Act HEOA 48 McCAIN Said Obama 48 Assessed Value 48 ESSB 48 Contribution Limits 48 QTDP Program 48 LITO 48 jailbreaking exemption 48 #CCF 48 Raise 48 Enacted Budget 48 Standard Deduction 48 reauthorizing SCHIP 48 joint filers 48 AJCA 48 GHESP 48 franking credits attached 48 VEETC 48 doc fix 48 HEOA 48 Omnibus Budget Reconciliation 48 Form #X 48 Usury Act 48 COBRA subsidy eligibility 48 MCARE 48 APB# 48 HECM Saver 48 nondeductible 48 RDSPs 48 Miscellaneous Deductions 48 borrower repays 48 Pension Reform Act 48 MassHealth Medicaid 48 Guaranteed Minimum Income 48 Voted YES 48 nonforfeitable 48 paygo rules 48 nondeductible expenses 48 exempting estates 48 Distributions Distributions 48 EITC Assistant 48 Borrowing Capacity 48 Subchapter S corporations 48 Stockholder Rights Plan 48 Ad valorem 48 applicable indentures 48 withholdable payments 48 FERS annuity 48 Gratuity Act 48 receivables securitization 48 CISADA 48 Emergency Unemployment Compensation 47 enacting tort reform 47 freefile 47 contributory pensions 47 Structured Sentencing 47 taxables 47 REQUIREMENTS FOR INDIVIDUALS Individuals 47 Iwry 47 Married Filing Separately 47 nonresident aliens 47 Offshore Moratorium 47 thirds supermajority requirement 47 Economic Stimulus Rebate 47 Sickness Benefit 47 Retroactive Stop Loss 47 availment 47 IRS Form #X 47 invoking PSLRA safe harbor 47 FDAAA 47 Hedging Relationships 47 Dependent Care Expenses 47 #EZ #A 47 Home Modification Program 47 Subsection d 47 Deferral Period 47 Utilicare 47 unlimited homestead exemptions 47 unreduced pension 47 Based Repayment IBR 47 Income Tax Ordinance 47 annuitise 47 Simpson Mazzoli bill 47 Medicare donut hole 47 trivial commutation 47 MediKids 47 CARD Act 47 CSRS annuity 47 DAC unlocking 47 FEHBP enrollees 47 ARKids First 47 perpetuities 47 adopted SFAS #R 47 employers PRSI 47 actuarially determined 47 deductibles copays 47 inheritances 47 GST HST 47 nonhomestead 47 Married Filing Jointly 47 See IRS Publication 47 Adjusted FIFO EBITDA 47 Gramm Rudman 47 Withholding Tax 47 Vishay stockholders 47 OASDI 47 annuitize 47 Jobseeker Allowance JSA 47 noninterest expense partially offset 47 CRD3 47 congressional scorekeepers 47 withholding tables 47 PRAs 47 MMSEA 47 compulsory annuitisation 47 Prop 1F 47 Continuing Appropriations 47 Bicycle Commuter Act 47 securitized accounts receivable 47 nonretirement accounts 47 Voluntary Disclosure 47 PELL grants 47 Retiree Drug 47 OPEB expense 47 ARFs 47 FTC Telemarketing Sales 47 section #IA 47 ABL Revolver 47 recoup unrecovered 47 AEIs 47 Social Se curity 47 Payroll Tax 47 TANF Emergency 47 sunset clauses 47 aC corporation 47 HR.# 47 Wyden Snowe 47 Brownfields Revitalization Act 47 nonroutine income 47 loan origination fees 47 SEPs 47 Small Webcaster Settlement 47 Minimum Sum 47 Prevailing wage 47 FRSSE 47 overcontribution 47 enacted 47 Deductions 47 ReadyReturn 47 RIte Care 47 FBARs 47 unfunded accrued 47 Ordinance #-# [002] 47 SFAS No.# 47 Qualified Tuition 47 Ownership Limitation 47 escheat laws 47 Tax Credit 47 Mental Health Parity 47 AMT disallows certain 47 BILL SUMMARY 47 QTIP trust 47 No. #R 47 PAYG installments 47 Flexible Spending Accounts FSAs 47 TFSAs 47 ADA Amendments Act 47 post-#/# GI Bill 47 Project BioShield Act 47 Normalized FFO 47 QSPEs 47 NYPIUA 47 Individual Retirement Accounts 47 FEGLI 47 FileLater 47 Lea Fastow pleads guilty 47 Premium DRIP 47 principal paydowns 47 unvouchered expense 47 CGT exemption 47 Rollover IRAs 47 STAR Rebate 47 enacted Patient Protection 47 refundable Earned Income Tax 47 Duty Entitlement Passbook Scheme 47 Inheritance Tax 47 FLPs 47 CRDP 47 Ann Lefert 46 APB Opinion No. 46 noninterest bearing transaction 46 Paid Parental Leave 46 Act EESA 46 EFTPS 46 Dr. Dynasaur 46 Rule 2a 7 46 repealing ObamaCare 46 confiscatory penalties 46 concessionally taxed 46 preforeclosure counseling 46 millage rollback 46 Congress reauthorizes 46 Quinn amendatory veto 46 Mortgagee Letter #-# 46 constitutional amendment HJR 46 Deduction 46 MILC program 46 Tax Amnesty 46 No #/#/ND-CP [001] 46 Proposition #-#/# 46 Retroactively 46 HJRes 46 PCIP 46 Stupak Pitts Amendment 46 assured shorthold tenancies 46 multiemployer plans 46 LTCH PPS 46 incometax 46 stakeholder pensions 46 GMDB 46 EPAct 46 nondividend distribution 46 TeleFile 46 Home Affordable Foreclosure 46 rollover IRAs 46 Minimum Wage Act 46 PRPP 46 Vasean Law 46 Beneficiary designations 46 c Relates 46 Home Affordable Refinance 46 Grassley Baucus 46 Grantor Retained Annuity Trusts 46 Income Tax Benefit 46 itemizes deductions 46 Significant Items 46 MegaMiles promo 46 Tenant Protection 46 Unemployment Benefit 46 Deductibility 46 reinsurance commutations 46 SGLI 46 KUsports.com registration 46 monthly prebate 46 nonqualified deferred compensation 46 Lifelong Learning Accounts 46 Paygo 46 Real disposable incomes 46 Stamp Duty Land 46 Circuit Breaker Tax 46 unsubsidized Stafford loan 46 #/#-percent 46 Terrorist Financing Act 46 miscellaneous deductions 46 de minimis exemption 46 #CCD 46 Hindu Undivided Families 46 Std msg charges 46 Sexual Offences Amendment 46 FYs 46 applies retroactively 46 private inurement 46 accretable yield 46 Act MPRDA 46 GridPoint Platform 46 Reduce 46 Subtitle C 46 undistributed profits 46 revocable trusts 46 A.#/S.# 46 Rescissions 46 Grandfathered Plan 46 FDA Modernization Act 46 substantively enacted 46 Alternate Minimum Tax 46 Homestead Exemptions 46 Childless adults 46 Preparer Tax Identification Number 46 amendment SJR 46 Defined Contribution Plan 46 UBTI 46 Lump sum 46 deductibles copayments 46 Equity Conversion 46 employer PRSI 46 PILT payments 46 CGT taper relief 46 Personal Injury Protection 46 debit card interchange 46 Interest Drawdown Date 46 Equity indexed annuities 46 unmarried cohabitating couples 46 nondeductible portion 46 section #CCC 46 unobligated funds 46 SGLI coverage 46 accounts FSAs 46 Tax CGT 46 Flexible Savings Accounts 46 Multiple Peril Insurance 46 prepayable 46 UGMA 46 setoffs 46 Company noncontributory defined 46 sweeping antifraud 46 TFWs 46 FASB ASC Topic 46 Upromise rewards 46 homesteaded property 46 SFAS No.#R 46 FATCA provisions 46 Renewable Energy Tax Credits 46 FERS 46 adjustments COLAs 46 Act UAFA 46 Tax Deduction 46 Title VIII 46 Hardwoods LP 46 Acquisition Streamlining 46 RRSP contributions 46 #k #b 46 NMTC Program 46 IncomeFlex 46 SCHIP 46 PTINs 46 uncollectable receivables 46 nonvested 46 Headlee rollbacks 46 HTRG 46 NZ Superannuation 46 TABOR Amendment 46 extent loss carryforwards 46 Taxable Equivalent Distribution 46 Nationality Act INA 46 REIT Exemption 46 Accounting Guideline 46 accretable 46 UGMA UTMA 46 Subchapter C 46 EUC benefits 46 Baucus Grassley 46 Child Nutrition Reauthorization 46 Volumetric Ethanol Excise Tax 46 RH Reward 46 RDSP 46 Amending Directive 46 FIGA assessment 46 CFR pt 46 RESP contributions 46 compulsory superannuation contributions 46 Stamp duty 46 Head Start reauthorization 46 Inclusionary housing 46 Permanently extending 46 nonmortgage debt 46 Stock Repurchase Plan 46 Section #C [002] 46 Recordation 46 EESA 46 FHA insured loan 46 Immigrant Responsibility Act 46 Motor Vehicle Excise Tax 46 federally funded LIHEAP 46 Homestead Rebate checks 46 Arbitration Fairness Act 46 SEP IRA 46 A#/S# [001] 46 SHFAs 46 Brenda Voet spokeswoman 46 Disability Lifeline 46 miscellaneous itemized deduction 46 maximum Pell Grant 46 Tax Rebate 46 NOL carryforward 46 Disclosure CARD Act 46 Health Savings Accounts 46 QTDP 46 rollover IRA 45 Hardwoods USLP 45 sunsetting 45 MassHealth Basic 45 Section #A [001] 45 EI premiums 45 repricings 45 BadgerCare Plus Core 45 Share Repurchase Plan 45 Affordable Choices 45 SUTA dumping 45 FASB #R 45 Employees Pay Comparability 45 CalWORKS welfare 45 PRSI ceiling 45 Coverdell Education Savings Account 45 TFSA 45 Schip 45 FBT STT 45 unnecessary bookkeeping 45 grandfathering clauses 45 PPFs 45 contingently convertible debt 45 annualizes 45 BadgerCare Plus Basic 45 Act NDAA 45 grandfathering clause 45 non domiciliaries 45 lump sum distributions 45 Act ATPA 45 Temporary Disability 45 spousal RRSP 45 TWACS NG software 45 Voluntary Employee Beneficiary Associations 45 Keystone Opportunity Zones 45 Assistance Percentage FMAP 45 Unfunded Mandates Reform Act 45 AgriStability 45 nonsalary 45 Assumed provision 45 Average Avg 45 pensionable salaries 45 tax equivalized 45 subchapter S 45 KidsCare 45 deferral 45 IRA Individual Retirement 45 KidCare enrollment 45 Offset Private Placement 45 Rent Rebate 45 postretirement obligations 45 Parental Leave 45 SSBCI 45 Dependent Care 45 #EZ T 45 Fiscal Responsibility Act 45 Proposed Rule 45 Post-#/# GI 45 QPRT 45 Title XVII 45 SFAS #R Share 45 PIPP Plus 45 noncancelable 45 living adjustment COLA 45 SSDI benefits 45 McCarran Ferguson Act 45 fortnightly installments 45 NYSHIP 45 reenlistment bonuses 45 Prohibit 45 Flexible Lifetime 45 surtaxes 45 Taxpayer Identification Number 45 Social Security actuaries 45 Informal Agreements 45 FactorShares ETFs 45 Royalty Relief 45 SEP IRAs 45 FDIC indemnification 45 LOIT 45 Tax Attributes 45 homestead exemptions 45 Working Tax Credits 45 CICA Accounting Guideline 45 PTELL 45 dreaded Alternative Minimum 45 Sole proprietors 45 purposive approach 45 atheist officeholders 45 ARB No.# 45 Innocent Spouse Relief 45 UBIT 45 TEFRA 45 FSP APB #-# 45 Subsection b 45 Legislation reauthorizing 45 accrual reversal 45 wealthiest Californians 45 STPI scheme 45 MBCPO 45 buydowns 45 Issue preclusion 45 VGLI 45 AEO# reference case 45 disallowable 45 Fafsa 45 ERIP 45 § #.#-# [004] 45 itemize deductions 45 Workfare 45 Single hull tankers 45 EBTs 45 Exempt Exempt Tax 45 FAS# R 45 USC § #t 45 Shays Meehan 45 Defense Authorization Act 45 Agricultural Disaster Assistance 45 loggerhead protections 45 retroactive 45 Section #D 45 homestead exemption 45 Prefunding 45 ASC Topic 45 MPSERS 45 S CHIP 45 Funded Debt 45 Counter cyclical 45 Corporate Tax Loopholes 45 Benefit UCCB 45 Canaccord Relief Program 45 merchant chargebacks 45 Variable annuity sales 45 Senate 45 PL #-# [001] 45 UTMA accounts 45 System EEVS 45 sheltered annuities 45 undistributed earnings 45 noncitizen immigrants 45 Property Tax Deferral 45 PAY GO 45 Stupak Pitts amendment 45 ELSS schemes 45 #.#x DSCR 45 Biomass Crop Assistance Program 45 Notice #-# [002] 45 contingently convertible securities 45 MCare 45 #A #EZ 45 Headlee Amendment 45 Inclusionary zoning 45 Retirement Savings Account 45 adopting SFAS #R 45 QDRO 45 Kathy Burlison director 45 Direct Debit Installment Agreement 45 PASS ID 45 incarcerating illegal aliens 45 BlueCore4 supports 45 FFIs 45 qualified donees 45 Defined Benefit Plan 45 ARS § 45 Simplification Act 45 AOCL 45 Multiemployer Pension Plan 45 Tax Credit EITC 45 Insurance Contributions NICs 45 Unfunded liabilities 45 Dependent Care Credit 45 MEDICARE AND 45 STRIVE Act 45 Direct Taxes Code 45 Kawafuchi 45 Tax increment financing 45 KidsCare Parents 45 Statement #R 45 HEMAP 45 Supplemental Appropriations 45 Alternative Motor Vehicle 45 Zhejiang Yuhui 45 qualifying exigency 45 LMRDA 45 Physician Payments Sunshine 45 FRBMA 45 #EZ [002] 45 MathMovesU scholarship 45 Rent Refund 45 dormancy inactivity 45 IETU 45 Hardship withdrawals 45 Trust TSX MMP.UN 45 deferred annuity 45 undesignated reserves 45 wealthiest estates 45 Tim Eyman Initiative 45 Purchase Plan DRIP 45 CPP QPP 45 Regular Monthly Distribution 45 carveouts 45 solvency deficiency 45 Trillion Spending 45 imputation credits 45 Hyde Amendment 45 EPCG scheme 45 FAS #R Accounting 45 overpayments underpayments 45 exemptions 45 Upazila Parishad Act 45 COBRA Subsidy 45 Flexible Spending Account 45 Tax Incentive Program 45 Extended Unemployment Compensation 45 Alico Agri 45 homesteaded properties 45 Siljander Amendment 45 Homestead Tax Exemption