Lee Federal Credit Union •   Washington DC

The Taxpayer Relief Act of 1997 (TRA-97)

$500 per Child Tax Credit
Education
Individual Retirement Accounts
Capital Gains
Small Business
Estate and Gift Tax

Information furnished herein is based on documents made available by the United States Congress. Readers are urged to
consult appropriate professionals of their
own choosing in dealing with their
specific situations.

Small Business

Reinstates the home office
business deduction, starting 1999

Accelerate the phase-in of
the self-employed health
insurance deduction