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 Collection: Congressional Research Service Reports
Saving for College Through Qualified Tuition (Section 529) Programs

Saving for College Through Qualified Tuition (Section 529) Programs

Date: October 19, 2004
Creator: Levine, Linda
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Date: July 3, 2008
Creator: Levine, Linda
Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of Student Aid: An Overview

Federal Taxation of Student Aid: An Overview

Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Civil Rights Restoration Act of 1987: Legal Analysis of S.557

The Civil Rights Restoration Act of 1987: Legal Analysis of S.557

Date: March 1, 1988
Creator: Lewis, Karen J & Dale, Charles V
Description: The Senate i n January 1988 passed S. 557 with amendments to “restore the...broad institution – wide application" of certain federal civil rights laws in the wake of t h e U.S. Supreme Court ruling in Grove City College v. Bell . This report discusses the background and contents of this legislation.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997

Tax Benefits for Education in the Taxpayer Relief Act of 1997

Date: September 30, 1997
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: September 14, 2000
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: July 30, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Education Savings Accounts for Elementary and Secondary Education

Education Savings Accounts for Elementary and Secondary Education

Date: January 5, 2001
Creator: Lyke, Bob & Stedman, James B
Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) that President Bush signed on June 7, 2001, includes these changes, effective after 2001. The most prominent issue they raise is whether the federal government should assist families whose children are educated in private schools. Policy questions include what effect such assistance might have on public schools and student performance and whether it would be constitutional. Concerns have also been expressed that the legislation would create compliance problems and is most likely to benefit better-off families. P.L. 107-22 renamed the accounts Coverdell education savings accounts.
Contributing Partner: UNT Libraries Government Documents Department
Education Savings Accounts for Elementary and Secondary Education

Education Savings Accounts for Elementary and Secondary Education

Date: August 23, 2001
Creator: Lyke, Bob & Stedman, James B
Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) that President Bush signed on June 7, 2001, includes these changes, effective after 2001. The most prominent issue they raise is whether the federal government should assist families whose children are educated in private schools. Policy questions include what effect such assistance might have on public schools and student performance and whether it would be constitutional. Concerns have also been expressed that the legislation would create compliance problems and is most likely to benefit better-off families. P.L. 107-22 renamed the accounts Coverdell education savings accounts.
Contributing Partner: UNT Libraries Government Documents Department
Civil Rights Legislation: Responses to Grove City College v. Bell

Civil Rights Legislation: Responses to Grove City College v. Bell

Date: May 27, 1988
Creator: Lyke, Robert F
Description: This report discusses how broad should the coverage of Federal civil rights laws be? This was the central issue in the debate over legislation introduced in response to the February 1984 U.S. Supreme Court decision in Grove City College v. Bell.
Contributing Partner: UNT Libraries Government Documents Department