Congressional Research Service Reports - 9 Matching Results

Search Results

Results: 1 - 9
open access

Expired Tax Provisions and "Tax Extenders"

Description: This report discusses tax provisions which expired at the end of 2016 and were not addressed in the 2017 tax reform bill and various options for Congress to either extend them or end them.
Date: January 16, 2018
Creator: Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

The Distribution of the Tax Policy Changes in H.R 1 and the Senate's Tax Cuts and Jobs Act

Description: This report discusses the Joint Committee on Taxation's (JCT) November 14, 2017 distributional analysis report of the House and Senate's proposed tax reform legislation which outlines how the changes made by the bill would effect the economic well-being of American taxpayers.
Date: November 21, 2017
Creator: Sherlock, Molly F. & Hughes, Joseph S.
Partner: UNT Libraries Government Documents Department
open access

Internet Sales and State Taxes: Policy Issues

Description: This report discusses Internet sales, which do not always include sales and use tax. Customers who do not pay sales or use tax to the vendor are typically required to remit the tax to their home state.
Date: December 1, 2016
Creator: Lowry, Sean & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department
open access

EU State Aid and Apple's Taxes

Description: This report discusses the recent investigations by the European Union (EU) regarding claims that certain countries had provided illegal state aid via favorable tax rulings.
Date: September 2, 2016
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
open access

Tax Reform: The Child Credit and the Child Care Credit

Description: This report discusses the child credit and the child care credit and what changes are being made to them in the new tax reform plan currently being debated. This report provides background to help assess who would be assisted by potential changes to either credit. It shows what types of families with children receive both credits and how the credits are distributed across the income distribution.
Date: November 13, 2017
Creator: Crandall-Hollick, Margot L. & Falk, Gene
Partner: UNT Libraries Government Documents Department
open access

Tax Incentives for Charitable Giving in the Tax Cuts and Jobs Act (H.R. 1)

Description: This report discusses provisions of the proposed Tax Cuts and Jobs Act (H.R.1) which would reduce the tax incentive for charitable giving by decreasing the deduction amounts that most taxpayers would receive from charitable gift deductions.
Date: November 17, 2017
Creator: Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Provisions in the Tax Cuts and Jobs Acts (H.R.1)

Description: This report discusses energy-related tax provisions in the The Tax Cuts and Jobs Act (H.R.1). These changes are summarized in Table 1. H.R. 1 includes a broad restructuring of the federal income tax system. A full analysis of the consequences of this proposal for the energy sector, or various subsets of the energy sector, is beyond the scope of this insight.
Date: November 8, 2017
Creator: Sherlock, Molly F. & Hughes, Joseph S.
Partner: UNT Libraries Government Documents Department
Back to Top of Screen