2.100
2.100 Deferrals of Gross Income
Tax Expenditure Name
Tax Expenditure Number
FY2017
FY2018
FY2019
FY2020
FY2021
Deferrals of Gross Income
2.100
0.8
0.8
0.8
0.8
0.8
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Tax Item
Description
Origin
FY2021
2.101
Deferral of Tax on Certain Shipping Companies
Deferral of Tax on Certain Shipping Companies
Certain companies with merchant marine capital construction funds receive up to a 25-year deferral of tax on that portion of their net income, which is set aside for construction, modernization, and major repair of ships.
0.8
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