Under the Omnibus Budget Reconciliation Act of 1993, that portion of your membership dues used by the Montana Nurses Association and the American Nurses Association for lobbying expenses is not deductible as an ordinary and necessary business expense.
What does OBRA stand for?
OBRA stands for Omnibus Budget Reconciliation Act (various years)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Military and Government
- Business, finance, etc.
See other definitions of OBRA
We have 10 other meanings of OBRA in our Acronym Attic
- Oscillatory Baffled Reactor (plug-flow chemical reactor for mixing combinations of solids/liquids/gases)
- Outer Boot Ring
- Output between Regeneration (water treatment)
- Overhead Bridge Restaurant (Malaysia)
- Oakland Base Reuse Authority (Oakland, CA)
- Office of Biodefense Research Affairs (Division of Microbiology and Infectious Diseases; US National Institute of Allergy and Infectious Diseases)
- Office of Biodefense Research Applications (National Institutes of Health)
- Oil Burner Research Association
- Okinawa Bull Riding Association
- Oklahoma Boat Racing Association (Tulsa, OK)
- Online Business for Regional Australia (resource)
- Ontario Barrel Racing Association
- Oregon Barrel Racing Association
- Oregon Bicycle Racing Association
- Oregon Biomedical Research Association (Beaverton, OR)
- Organization of Bilingual Rehabilitation Associates
- Outback Barrel Racing Association (Montana)
- Outer Banks Repeater Association (Nags Head, NC)
- Outward Bound Residential Alternatives
- Omnibus Budget Reconciliation Act of 1987
Samples in periodicals archive:
Under the Omnibus Budget Reconciliation Act of 1990 (OBRA), the agreement also must (1) have a bona fide business purpose, (2) not permit a wealth transfer to the natural objects of the decedent's bounty and (3) be comparable to similar arrangements negotiated at arm's length; see Sec.
USERRA REQUIRES EMPLOYERS TO OFFER ACTIVATED reservists and their dependents medical, hospital, dental and prescription drug coverage that conforms to the optional continuation provisions of the Consolidated Omnibus Budget Reconciliation Act (COBRA).
This report, along with widespread concern regarding nursing home conditions, led Congress to pass the Omnibus Budget Reconciliation Act (OBRA 1987).
Improving the quality in the nursing home industry was mandated by Congress through the Omnibus Budget Reconciliation Act of 1987: Nursing Home Reforms.
Under the Omnibus Budget Reconciliation Act of 1993, every state must try to get money back from the estates of former Medicaid recipients who were in long-term nursing-home care.
For instance, section 2176 of the Omnibus Budget Reconciliation Act (OBRA) of 1981 authorized waivers to provide expanded home and community-based care to Medicaid recipients who have disabilities and otherwise would receive more costly institutional care (Miller, 1992; Jacobson, Lindsey, & Pascal, 1989).
Enacted as part of the Omnibus Budget Reconciliation Act of 1993, section 956A requires the 10-percent shareholders of a controlled foreign corporation (CFC) to include in current income their share of the CFC's earnings to the extent invested in "excess passive assets.