Farm income averaging. The following items highlight a number of administrative and tax law changes for 2000. They are discussed in more detail throughout the publication. More information on these and other changes can be found in Publication 553, Highlights of 2000 Tax Changes. Depreciation limits on business cars.
Special rules apply to certain clean-fuel vehicles.
See chapter 8 . Earned income credit. The maximum earned income credit has been increased for 2000. Farm income averaging. See chapter 4 .