RALEIGH, N.C. — Procrastinators have about two weeks to file their 2001 income taxes. However, some taxpayers who have already filed their taxes might want to amend their returns.

President Bush signed the Job Creation and Worker Assistance Act of 2002 on March 9. The law is so new that the IRS Web site does not have forms available and the information is missing from tax software packages.

Tax preparer Ben Micham is working overtime to help clients who might benefit from the newly passed law.

The law, which was designed to help stimulate the economy following the Sept. 11 terrorist attacks, allows some taxpayers a bonus depreciation of 30 percent on property purchased after Sept. 11.

"How does that benefit the taxpayer? Lower taxable income, lowered taxes," Micham said.

Micham said that the law mainly helps people who are self-employed or people who were required to buy property for work.

"In my situation, I deal with a lot of small business clients. So furniture, cars, machinery, equipment, all that's going to qualify," he said.

A lot of people who will benefit from the law may have already filed their taxes, but Micham said there are a lot of options.

"The key would be to look at whether to amend it now, whether that corporate return is affecting your personal return, and whether you should file your personal return on April 15 or not. Maybe extend it so you can then correct your corporate return," Micham said.

A tax preparer should be able to help determine whether you can benefit from the new law. Micham warns that tax preparers are very busy as the tax deadline nears, so those taxpayers might want to let April 15 pass and amend their returns later.