Congressional Research Service Reports - 5 Matching Results

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Extending the 2001, 2003, and 2004 Tax Cuts

Description: This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the fu… more
Date: June 10, 2005
Creator: Esenwein, Gregg A.
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Value-Added Tax as a New Revenue Source

Description: President George W. Bush has stated that tax reform will be one of his top priorities in the 109th Congress. Some form of a valueadded tax (VAT) has been frequently discussed as a replacement to the U.S. income tax system. In addition, some Members of Congress have expressed interest in the feasibility of using a value-added tax to finance health care reform.
Date: June 14, 2005
Creator: Bickley, James M.
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Estate Tax Legislation in the 109th Congress

Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never bee… more
Date: June 24, 2005
Creator: Noto, Nonna A.
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Energy Tax Policy: An Economic Analysis

Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
Date: June 28, 2005
Creator: Lazzari, Salvatore
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Partner: UNT Libraries Government Documents Department
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