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 Decade: 2000-2009
 Year: 2000
 Collection: Congressional Research Service Reports
Fact Sheet on Congressional Tax Proposals

Fact Sheet on Congressional Tax Proposals

Date: May 25, 2000
Creator: Gravelle, Jane G
Description: 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.
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Internet Tax Legislation: Distinguishing Issues

Internet Tax Legislation: Distinguishing Issues

Date: September 1, 2000
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Legislation: Distinguishing Issues

Internet Tax Legislation: Distinguishing Issues

Date: November 24, 2000
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: December 20, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Marriage Tax Penalties: Legislative Proposals in the 106th Congress

Marriage Tax Penalties: Legislative Proposals in the 106th Congress

Date: July 14, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: July 7, 2000
Creator: Gravelle, Jane G
Description: None
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The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: March 29, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium

Transportation Fuel Taxes: Impacts of a Repeal or Moratorium

Date: March 28, 2000
Creator: Fischer, John W & Gelb, Bernard A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Recent Trends in the Federal Tax Burden

Recent Trends in the Federal Tax Burden

Date: March 27, 2000
Creator: Esenwein, Gregg A
Description: None
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Recent Tax Changes Affecting Installment Sales

Recent Tax Changes Affecting Installment Sales

Date: May 11, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: July 10, 2000
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 106th Congress: A Summary

Major Tax Issues in the 106th Congress: A Summary

Date: September 21, 2000
Creator: Government Finance and Taxation Section
Description: None
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Major Tax Issues in the 106th Congress: A Summary

Major Tax Issues in the 106th Congress: A Summary

Date: October 19, 2000
Creator: Government Finance and Taxation Section
Description: None
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The Level of Taxes in the United States, 1941-1999

The Level of Taxes in the United States, 1941-1999

Date: February 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)

Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)

Date: September 15, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Retirement Plans with Individual Accounts: Federal Rules and Limits

Retirement Plans with Individual Accounts: Federal Rules and Limits

Date: May 18, 2000
Creator: Storey, James R & Graney, Paul J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Conservation Reserve Payments and Self-Employment Taxes

Conservation Reserve Payments and Self-Employment Taxes

Date: May 1, 2000
Creator: Morris, Marie B
Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes.
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Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: November 17, 2000
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: November 9, 2000
Creator: Lazzari, Salvatore
Description: The Clinton Administration’s FY2001 budget proposes several tax subsidies for energy conservation and alternative fuels: 1) solar energy tax credits very similar to those that expired in 1985; 2) a new tax credit for the cost of a new home that would meet certain energy efficiency standards; 3) a tax credit for advanced energy-efficient equipment for space heating and cooling and hot water heaters; 4) more accelerated depreciation deductions for distributed power technologies, including small electrical generating systems (self-generated power), and for co-generation systems; 5) a new tax credit for the purchase of hybrid vehicles – cars, minivans, sport utility vehicles, and pickups – that run alternately on a consumable fuel (such as gasoline) and a rechargeable energy storage system (such as an electric battery); 6) extension of the present $4,000 tax credit for electric vehicles, which would otherwise terminate on 2004; and 7) a liberalization of the renewable electricity credit from such wind systems and closed-loop biomass systems.
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The Earned Income Tax Credit: Current Issues and Benefit Amounts

The Earned Income Tax Credit: Current Issues and Benefit Amounts

Date: September 1, 2000
Creator: Gish, Melinda
Description: The earned income tax credit (EITC), established in the tax code in 1975, offers cash aid to working parents with relatively low incomes who care for dependent children. The EITC is the only federal cash aid available to all working poor families with children. For eligible filers with income tax liability, the EITC reduces their taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

Date: December 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Date: October 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
A Value-Added Tax Contrasted with a National Sales Tax

A Value-Added Tax Contrasted with a National Sales Tax

Date: December 20, 2000
Creator: Bickley, James M
Description: Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax services. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: An Economic Analysis

Energy Tax Policy: An Economic Analysis

Date: January 12, 2000
Creator: Lazzari, Salvatore
Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
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