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 Resource Type: Report
 Collection: Congressional Research Service Reports
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

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

Date: unknown
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report briefly summarizes the temporary charitable tax provisions that expired at the end of 2013 and are being considered for extension. The report also discusses the economic impact of these charitable tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Tax Return Confidentiality

Tax Return Confidentiality

Date: March 24, 1978
Creator: Zaritsky, Howard
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Crude Oil Windfall Profit Tax Act: Context and Content

The Crude Oil Windfall Profit Tax Act: Context and Content

Date: December 17, 1981
Creator: Gelb, Bernard A
Description: Debate over natural gas pricing has included the consideration of a windfall profit tax, with the oil windfall profit tax as a possible guide to what might be levied on natural gas at the wellhead. This report reviews the issues surrounding the enactment of the crude oil windfall profit tax, spells out its provisions, and provides data on the revenues collected and anticipated.
Contributing Partner: UNT Libraries Government Documents Department
Flat-Rate Tax Proposals

Flat-Rate Tax Proposals

Date: June 21, 1982
Creator: Esenwein, Gregg A.
Description: In recent months there has been a growing congressional interest in the advantages and disadvantages of revamping our current tax system for a flat-rate tax method. Supporters of the new proposal argue that such a plan would promote productivity, simplify present IRS tax forms, save the public billions of dollars that presently go to tax-preparation professionals, and enhance Federal revenue by closing numerous tax loopholes and special deductions that are now enjoyed by relatively few. Opponents believe, however, that the tax burden under a flat-rate plan might fall more heavily upon the middle class and, unless exceptions were made, would hurt educational institutions and charities. Problems with popular tax deductions, such as home mortgage interest, would have to be addressed. This packet provides background materials which discuss the practical and theoretical issues that surround a flat-rate tax, including the probable redistribution of the tax burden under various rates and income bases.
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Tuition Tax Credits

Tuition Tax Credits

Date: July 19, 1982
Creator: Lyke, Robert F
Description: None
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Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

Individual Retirement Accounts (IRAs): Tax Incentives for Retirement Savings

Date: November 22, 1982
Creator: Schmitt, Ray
Description: This report discusses Individual Retirement Arrangements (IRA) and their tax incentives. Many workers covered by employer-sponsored retirement plans do not work long enough with one employer to be entitled to a pension. Others may be covered by a profit-sharing plan to which the employer may have little or no profits to contribute. Since these individuals were "covered" by a retirement plan, they were ineligible to make tax-deductible contributions to a tax-sheltered Individual Retirement Arrangement (IRA). Many observers considered this a tax inequity and felt that all employees should be eligible to establish their own IRAs or make tax-deductible contributions to their employer's plan. Congress responded to this situation by approving retirement savings incentives for all workers as part of the tax cut bill (H.R. 4242). All workers, whether or not covered by an employer pension plan, are now permitted tax deductible contributions to IRAs up to $2,000 a year.
Contributing Partner: UNT Libraries Government Documents Department
The Effects of Indexation on Tax Revenues and Distributional Effects of the U.S. Individual Income Tax System: A Historical Simulation

The Effects of Indexation on Tax Revenues and Distributional Effects of the U.S. Individual Income Tax System: A Historical Simulation

Date: June 9, 1983
Creator: Kiefer, Donald W
Description: This report compares the actual tax revenues and distribution of the tax burden under the Federal individual income tax from 1971 to 1981 with estimates of what they would have been under the 1971 tax structure if indexed for inflation and under the 1971 tax structure if left unchanged. Policy implications of the comparison are discussed.
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs)

Individual Retirement Accounts (IRAs)

Date: June 28, 1983
Creator: Congressional Reference Division
Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Contributing Partner: UNT Libraries Government Documents Department
Surface Transportation Assistance Act of 1982

Surface Transportation Assistance Act of 1982

Date: January 12, 1984
Creator: Congressional Reference Division
Description: None
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Tax Reform Act of 1986: Public Law 99-514

Tax Reform Act of 1986: Public Law 99-514

Date: October 22, 1986
Creator: Congressional Reference Division
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform Effects

Tax Reform Effects

Date: May 13, 1987
Creator: Noto, Nonna A
Description: None
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Gramm-Rudman-Hollings: Potential Economic Effects of Meeting Deficit Targets

Gramm-Rudman-Hollings: Potential Economic Effects of Meeting Deficit Targets

Date: September 16, 1987
Creator: Cashell, Brian W
Description: This report discusses the reduction of federal budget deficit and the effect on the rise of interest rates.
Contributing Partner: UNT Libraries Government Documents Department
Fish and Wildlife Service: Compensation to Local Governments

Fish and Wildlife Service: Compensation to Local Governments

Date: March 6, 1990
Creator: M. Lynne Corn
Description: The Refuge Revenue Sharing Fund (RRSF) was enacted in response to the concern of local governments regarding losses to their tax base due to the presence of federally owned land under the jurisdiction of the Fish and Wildlife Service. This report outlines recent history of RRSF payment levels. It examines the RRSF and describes how the fund differs in its treatment of reserved and acquired lands under the jurisdiction of FWS. The report also examines the Payment in Lieu of Taxes (PILT) program in detail.
Contributing Partner: UNT Libraries Government Documents Department
Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Cigarette Taxes to Fund Health Care Reform: An Economic Analysis

Date: March 8, 1994
Creator: Gravelle, Jane G. & Zimmerman, Dennis
Description: A cigarette excise tax increase of 75 cents per pack has been proposed to finance part of the President's universal health care program. The tax enjoys considerable public support, would raise about $11 billion per year, and would be relatively simple to administer because it would increase an existing manufacturer's excise tax. This report discusses these rationales, as well as other effects of and concerns about the tax, organized into topics of market failure as a justification for the tax (i.e., economic efficiency); potential for revenue; equity; and the job loss the tax might cause in tobacco growing regions.
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Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Date: October 7, 1994
Creator: Lazzari, Salvatore
Description: This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency.
Contributing Partner: UNT Libraries Government Documents Department
Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet

Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet

Date: October 17, 1994
Creator: Esenwein, Gregg A & Winters, Philip D
Description: This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level.
Contributing Partner: UNT Libraries Government Documents Department
Tax Incentives for Alcohol Fuels

Tax Incentives for Alcohol Fuels

Date: February 9, 1995
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Comparison of 501(c )(3) and 501(c )(4) Organizations

Comparison of 501(c )(3) and 501(c )(4) Organizations

Date: March 24, 1995
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Flat Tax and Other Proposals: Effects on Housing

The Flat Tax and Other Proposals: Effects on Housing

Date: April 29, 1996
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Effects of Flat Taxes and Other Proposals on Housing: An Overview

Effects of Flat Taxes and Other Proposals on Housing: An Overview

Date: June 17, 1996
Creator: Gravelle, Jane G
Description: Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base.
Contributing Partner: UNT Libraries Government Documents Department
Taxes to Finance Superfund

Taxes to Finance Superfund

Date: September 13, 1996
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates

Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates

Date: March 7, 1997
Creator: Talley, Louis Alan & Cashell, Brian W
Description: This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures.
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Transportation Fuel Taxes Early in the 105th Congress

Transportation Fuel Taxes Early in the 105th Congress

Date: March 17, 1997
Creator: Gelb, Bernard A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Tax Treatment of Alternative Transportation Fuels

The Tax Treatment of Alternative Transportation Fuels

Date: March 19, 1997
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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