Atkinson S M
Hosp Top. 1986 Jul-Aug;64(4):30-2. doi: 10.1080/00185868.1986.9950527.
Since the introduction as a tax incentive to encourage capital investment credit has been repeated, reinstated and modified several times. In essence, the ITC provides a credit against the taxes of an institution purchasing qualified equipment. The amount of the credit percentage has varied over the years, but the Revenue Act of 1978 made the percentage permanent at 10%.
自作为鼓励资本投资的税收激励措施引入以来，投资税收抵免已多次重复实施、恢复实施并进行修改。从本质上讲，投资税收抵免为购买合格设备的机构提供税收抵免。多年来，抵免百分比有所不同，但1978年的《税收法案》将该百分比永久固定为10%。
