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 Resource Type: Report
 Decade: 2010-2019
 Collection: Congressional Research Service Reports
“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
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
Should the United States Levy a Value-Added Tax for Deficit Reduction?

Should the United States Levy a Value-Added Tax for Deficit Reduction?

Date: January 21, 2011
Creator: Bickley, James M.
Description: Report that discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U. S. VAT.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(3) Organizations: What Qualifies as "Educational"?

501(c)(3) Organizations: What Qualifies as "Educational"?

Date: August 21, 2012
Creator: Lunder, Erika K.
Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Contributing Partner: UNT Libraries Government Documents Department
The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Date: July 18, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Description: This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.
Contributing Partner: UNT Libraries Government Documents Department
A Brief Overview of Business Types and Their Tax Treatment

A Brief Overview of Business Types and Their Tax Treatment

Date: June 12, 2013
Creator: Keightley Mark P.
Description: Report that provides a general overview of the tax treatment of the major business types, including sole proprietorships, partnerships, C corporations, subchapter S corporations, and limited liability companies.
Contributing Partner: UNT Libraries Government Documents Department
Itemized Tax Deductions for Individuals: Data Analysis

Itemized Tax Deductions for Individuals: Data Analysis

Date: February 12, 2014
Creator: Lowry, Sean
Description: This report analyzes data about reforming itemized tax deductions for individuals.
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: February 20, 2014
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes to PILT in 2009 and 2012.
Contributing Partner: UNT Libraries Government Documents Department
U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

U.S. Renewable Electricity: How Does the Production Tax Credit (PTC) Impact Wind Markets?

Date: June 20, 2012
Creator: Brown, Phillip
Description: This report discusses the use of wind as a power source, including: production tax credits (PTC), U.S. electricity demand growth, and the price of natural gas. Issues for Congress include whether or not the PTC will be extended.
Contributing Partner: UNT Libraries Government Documents Department
The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Date: July 18, 2012
Creator: Hungerford, Thomas L.
Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Contributing Partner: UNT Libraries Government Documents Department