H

Head of Household - An individual entitled to special tax rates that fall midway between single rates and married filing joint rates, if they fit the qualifying profile.

Hedge - A financial term for a specific type of commodities planning and trading.

Historical cost - Original cost of an asset to an entity.

Holding Period - The time in which a taxpayer acquires property and the date on which it is sold.

Hope Scholarship Credit - A maximum allowable credit of $1,500 per student for each of the first 2 years of post-secondary education. It is allowable after all additional requirements are met.