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 Resource Type: Report
 Collection: Congressional Research Service Reports
Net Operating Losses: Proposed Extension of Carryback Period

Net Operating Losses: Proposed Extension of Carryback Period

Date: November 13, 2009
Creator: Keightley, Mark P.
Description: This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.
Contributing Partner: UNT Libraries Government Documents Department
An Economic Analysis of the Homebuyer Tax Credit

An Economic Analysis of the Homebuyer Tax Credit

Date: December 1, 2009
Creator: Keightley, Mark P.
Description: This report provides an economic analysis of the homebuyer tax credit. Data suggest that home prices in general may be stabilizing and that the home inventory is beginning to return to a more normal level. Given the close proximity of these improvements to when the homebuyer tax credit was enacted by the Housing and Economic Recovery Act of 2008 and first modified by the American Recovery and Reinvestment Act of 2009, one could argue that the tax credit was the cause of these improvements.
Contributing Partner: UNT Libraries Government Documents Department
Business Investment and Employment Tax Incentives to Stimulate the Economy

Business Investment and Employment Tax Incentives to Stimulate the Economy

Date: January 22, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
Description: This report discusses the merit of various business tax incentives and their effectiveness in providing fiscal stimulus during the recession. The two most common measures to provide business tax incentives for new investment are investment tax credits and accelerated deductions for depreciation.
Contributing Partner: UNT Libraries Government Documents Department
Charitable Contributions for Haiti's Earthquake Victims

Charitable Contributions for Haiti's Earthquake Victims

Date: January 22, 2010
Creator: Sherlock, Molly F.
Description: This report discusses the Haiti Assistance Income Tax Incentive Act (HAITI Act; H.R. 4462), a bill passed on January 20, 2010 to accelerate the income tax benefits for charitable cash contributions for the relief of earthquake victims.
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
Harbor Maintenance Trust Fund Expenditures

Harbor Maintenance Trust Fund Expenditures

Date: January 25, 2010
Creator: Frittelli, John
Description: This report reviews the legislative history of the Harbor Maintenance Tax (HMT) and legal challenges to it, discusses the advantages and disadvantages of alternative funding mechanisms, and describes the commercial context of current dredging activity.
Contributing Partner: UNT Libraries Government Documents Department
Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Date: March 13, 2015
Creator: Guenther, Gary
Description: This report describes the current status of the research tax credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Date: March 19, 2015
Creator: Sherlock, Molly F. & Stupak, Jeffrey M.
Description: This report presents a comparison of the cost of tax incentives associated with fossil and renewable energy resources, relative to amount of energy produced using each type of resource. The report also reviews other analyses that compare the cost of energy tax incentives relative to production, across different types of energy technologies.
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
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