Job Creation and Worker Assistance Act of 2002
From dKosopedia
This act dramatically increased the ability of business owners to depreciate newly purchased property, increased the ease with which losses can be carried back, provided tax breaks for the areas affected by the 9-11 terrorist attacks in New York City, provided a limited time ability for teachers to deduct classroom expenses out of their own pocket even if they don't itemize, and modified the definition of a child in cases of kidnappings or abductions.