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welcome back todayamp;#39;s topic is the foreign account tax compliance act or simply fatca going in history the hiring incentives to restore employment act or higher was a tax expenditure designed to encourage u.s small business to hire new employees hire included two tax expenditures of note a payroll tax exemption to employers and a 1 000 tax credit for employers hiring employees between february of 2010 and january of 2011. fatca was included in higher because the tax revenue collected from fatca was supposed to offset the tax expenditures authorized by higher the tax revenue fatca was said to be targeting was from u.s persons with foreign bank accounts who were evading tax fatca is an important development in u.s efforts to combat tax evasion by u.s persons holding accounts and other financial assets offshore fatca will also require certain foreign financial institutions to report directly to the irs information about financial accounts held by u.s taxpayers or by foreign entitie
