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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Extending the 2001, 2003, and 2004 Tax Cuts
This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the future. digital.library.unt.edu/ark:/67531/metacrs8063/
Extending the 2001, 2003, and 2004 Tax Cuts
This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the future. digital.library.unt.edu/ark:/67531/metacrs7330/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs5468/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5469/
Tax Activity in the 107th Congress
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Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5472/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5471/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5470/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5474/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5473/
Fact Sheet on Congressional Tax Proposals
A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distressed communities legislation and a repeal of the installment sales provision included in the extenders bill. A number of separate tax bills are also under consideration. The general tax cut proposal included across-the-board tax cuts, benefits for married couples, phase-out of the alternative minimum tax, a reduction in capital gains taxes, a phase-out of the estate tax and provisions relating to education and health. digital.library.unt.edu/ark:/67531/metacrs1315/
Fact Sheet on Congressional Tax Proposals
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs3448/
Fact Sheet on Congressional Tax Proposals
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs3449/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs1947/
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs5394/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs5393/
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs3422/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs3421/
State Revenue from Estate, Inheritance, and Gift Taxes
No Description digital.library.unt.edu/ark:/67531/metacrs1944/
Internet Taxation: Issues and Legislation in the 109th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs8277/
State Estate and Gift Tax Revenue
No Description digital.library.unt.edu/ark:/67531/metacrs5388/
Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
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Internet Taxation: Issues and Legislation in the 108th Congress
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Internet Taxation: Issues and Legislation in the 108th Congress
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
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State Estate and Gift Tax Revenue
No Description digital.library.unt.edu/ark:/67531/metacrs7313/
Fundamental Tax Reform: Options for the Mortgage Interest Deduction
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Major Tax Issues in the 106th Congress: A Summary
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Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs1308/
Major Tax Issues in the 106th Congress: A Summary
No Description digital.library.unt.edu/ark:/67531/metacrs1306/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1713/
Across-the-Board Tax Cuts: Economic Issues
This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy. digital.library.unt.edu/ark:/67531/metacrs1954/
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information. digital.library.unt.edu/ark:/67531/metacrs1959/
Across-the-Board Tax Cuts: Economic Issues
This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy. digital.library.unt.edu/ark:/67531/metacrs1953/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011. digital.library.unt.edu/ark:/67531/metacrs10496/
The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs10481/
Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
No Description digital.library.unt.edu/ark:/67531/metacrs8323/
The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs9738/
The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs5434/
Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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