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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
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.
Contributing Partner: UNT Libraries Government Documents Department
Internet Transactions and the Sales Tax

Internet Transactions and the Sales Tax

Date: December 12, 2000
Creator: Maguire, Steven
Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: March 31, 2004
Creator: Maguire, Steven
Description: State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' ...
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Date: March 12, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: March 1, 2004
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Homeland Security: 9/11 Victim Relief Funds

Homeland Security: 9/11 Victim Relief Funds

Date: March 27, 2003
Creator: Wolfe, M. Ann
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Date: October 12, 2000
Creator: Mulock, Bruce K
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: March 13, 2002
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: January 28, 2003
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Date: June 26, 2000
Creator: Morris, Marie B.
Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported.
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of Student Aid: An Overview

Federal Taxation of Student Aid: An Overview

Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: September 6, 2002
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: January 17, 2003
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: April 21, 2003
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds

Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds

Date: July 25, 2001
Creator: Maguire, Steven
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.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: August 24, 2001
Creator: Lazzari, Salvatore
Description: President Bush has issued a comprehensive energy policy initiative, which includes limited energy tax measures; the Administration has criticized such measures as being inconsistent with its free market philosophy. Several of the issues that drove energy policy and energy tax policy during the 106th Congress are extant: 1) tax incentives to increase the supply of oil and gas; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) energy taxes/subsidies and residential energy costs; and 5) issues relating to electricity restructuring. In addition, there are certain energy tax provisions that are either expiring or are time-sensitive that the 107th Congress may choose to take action on.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: February 15, 2002
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: January 2, 2003
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: February 21, 2003
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: March 28, 2003
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: April 8, 2003
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: May 23, 2003
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: June 2, 2003
Creator: Lazzari, Salvatore
Description: President Bush has issued a comprehensive energy policy initiative, which includes limited energy tax measures; the Administration has criticized such measures as being inconsistent with its free market philosophy. Several of the issues that drove energy policy and energy tax policy during the 106th Congress are extant: 1) tax incentives to increase the supply of oil and gas; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) energy taxes/subsidies and residential energy costs; and 5) issues relating to electricity restructuring. In addition, there are certain energy tax provisions that are either expiring or are time-sensitive that the 107th Congress may choose to take action on.
Contributing Partner: UNT Libraries Government Documents Department
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