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 Resource Type: Report
 Decade: 2010-2019
 Year: 2012
 Collection: Congressional Research Service Reports
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: March 9, 2012
Creator: Bickley, James M.
Description: A history and overview of current issues relating to the gasoline excise tax.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and the Gift Tax: Legal Analysis

501(c)(4)s and the Gift Tax: Legal Analysis

Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions to Assist with Disaster Recovery

Tax Provisions to Assist with Disaster Recovery

Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Contributing Partner: UNT Libraries Government Documents Department
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Date: August 14, 2012
Creator: Guenther, Gary
Description: This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Contributing Partner: UNT Libraries Government Documents Department
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Date: September 14, 2012
Creator: Hungerford, Thomas L.
Description: This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 112th Congress

Tax Reform: An Overview of Proposals in the 112th Congress

Date: May 31, 2012
Creator: Bickley, James M.
Description: This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Contributing Partner: UNT Libraries Government Documents Department
“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Date: July 26, 2012
Creator: Lunder, Erika K. & Luckey, John R.
Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Contributing Partner: UNT Libraries Government Documents Department
The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening

The Challenge of Individual Income Tax Reform: An Economic Analysis of Tax Base Broadening

Date: March 22, 2012
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Description: Congressional interest in a major reform of the individual income tax that would broaden the base and use the additional tax revenues to lower rates and/or reduce the deficit has increased. This report discusses ways in which the tax base can be broadened, tax expenditures, and impediments to broadening the base/eliminating or reducing expenditures.
Contributing Partner: UNT Libraries Government Documents Department
Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Date: November 30, 2012
Creator: Gravelle, Jane G.
Description: Report that examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the Budget Control Act and the expiring tax cuts as well as to ongoing longer term decisions about how to bring the debt under control.
Contributing Partner: UNT Libraries Government Documents Department
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