Congressional Research Service Reports - 11 Matching Results

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Business Investment and Employment Tax Incentives to Stimulate the Economy

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.
Date: September 16, 2010
Creator: Hungerford, Thomas L. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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The 2003 Tax Cut: Proposals and Issues

Description: This report provides a brief description of each tax cut proposal, including major proposals offered by the Democrats in both the House and the Senate during 2003. It discusses the distributional affects of the proposals and potential effects on short and long term economic growth.
Date: July 16, 2004
Creator: Brumbaugh, David L. & Richards, Don C.
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Partner: UNT Libraries Government Documents Department
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The Individual Mandate for Health Insurance Coverage: In Brief

Description: This report provides an overview of the individual mandate, its associated penalty, and the exemptions from the mandate. It discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate. The report includes some national- and state-level data on the application of the mandate's penalty in tax year (TY) 2014 and TY2015.
Date: November 16, 2017
Creator: Mach, Annie L.
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Partner: UNT Libraries Government Documents Department
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Expired Tax Provisions and "Tax Extenders"

Description: This report discusses tax provisions which expired at the end of 2016 and were not addressed in the 2017 tax reform bill and various options for Congress to either extend them or end them.
Date: January 16, 2018
Creator: Sherlock, Molly F.
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Partner: UNT Libraries Government Documents Department
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Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. These tax benefits can be divided into three groups: incentives for current year expenses, incentives for preferential tax treatment of student loan expenses, and incentives for saving for college.
Date: April 16, 2018
Creator: Crandall-Hollick, Margot L.
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Partner: UNT Libraries Government Documents Department
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Updated: Will the Supreme Court Address State's Power to Require that Retailers Tax Internet Sales?

Description: This report is an update of an earlier report regarding a state's power to require retailers to tax internet sales in the purchasers state of residence. A case was brought by the state of South Dakota against Wayfair.com (South Dakota v. Wayfair) which was accepted to be heard by the Supreme Court on January 12, 2018.
Date: January 16, 2018
Creator: Lunder, Ericka K.
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Partner: UNT Libraries Government Documents Department
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