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 Resource Type: Report
 Decade: 2010-2019
 Collection: Congressional Research Service Reports
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: November 3, 2014
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department
Federal Deductibility of State and Local Taxes

Federal Deductibility of State and Local Taxes

Date: November 10, 2014
Creator: Maguire, Steven & Stupak, Jeffrey M.
Description: This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation.
Contributing Partner: UNT Libraries Government Documents Department
Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Community Assistance Related Tax Provisions ("Tax Extenders"): In Brief

Date: October 21, 2014
Creator: Lowry, Sean
Description: This report briefly summarizes four community assistance-related tax provisions included in the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act, which are the New Markets Tax Credit, Empowerment Zone Tax Incentives, allocation of bond limitations for Qualified Zone Academy Bonds, and the American Samoa Economic Development Credit. The EXPIRE Act would extend each of these provisions for two years (through 2015). A discussion of their economic impact and related extension bills in the 113th Congress is also included.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: March 24, 2014
Creator: Sherlock, Molly F.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions that Expired in 2014 ("Tax Extenders")

Tax Provisions that Expired in 2014 ("Tax Extenders")

Date: February 6, 2015
Creator: Sherlock, Molly F.
Description: This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year.
Contributing Partner: UNT Libraries Government Documents Department
Tax Options for Financing Health Care Reform

Tax Options for Financing Health Care Reform

Date: March 2, 2010
Creator: Gravelle, Jane G.
Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Contributing Partner: UNT Libraries Government Documents Department
The Rum Excise Tax Cover-Over: Legislative History and Current Issues

The Rum Excise Tax Cover-Over: Legislative History and Current Issues

Date: January 20, 2010
Creator: Maguire, Steven & Teefy, Jennifer
Description: This report provides a history and analysis of the rum cover-over program and current legislative efforts to modify the program. The congressional debate on this legislation could also lead to debate on the broader issue of the cover-over program more generally.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 111th Congress

Tax Reform: An Overview of Proposals in the 111th Congress

Date: March 19, 2010
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Contributing Partner: UNT Libraries Government Documents Department