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 Decade: 2010-2019
 Collection: Congressional Research Service Reports
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions that Expired in 2014 ("Tax Extenders")

Tax Provisions that Expired in 2014 ("Tax Extenders")

Date: February 6, 2015
Creator: Sherlock, Molly F.
Description: This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year.
Contributing Partner: UNT Libraries Government Documents Department
Tax Options for Financing Health Care Reform

Tax Options for Financing Health Care Reform

Date: March 2, 2010
Creator: Gravelle, Jane G.
Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Contributing Partner: UNT Libraries Government Documents Department
The Rum Excise Tax Cover-Over: Legislative History and Current Issues

The Rum Excise Tax Cover-Over: Legislative History and Current Issues

Date: January 20, 2010
Creator: Maguire, Steven & Teefy, Jennifer
Description: This report provides a history and analysis of the rum cover-over program and current legislative efforts to modify the program. The congressional debate on this legislation could also lead to debate on the broader issue of the cover-over program more generally.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform: An Overview of Proposals in the 111th Congress

Tax Reform: An Overview of Proposals in the 111th Congress

Date: March 19, 2010
Creator: Bickley, James M.
Description: This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Date: August 14, 2012
Creator: Guenther, Gary
Description: This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions to Assist with Disaster Recovery

Tax Provisions to Assist with Disaster Recovery

Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Contributing Partner: UNT Libraries Government Documents Department
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945

Date: September 14, 2012
Creator: Hungerford, Thomas L.
Description: This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax (VAT) as a Revenue Option: A Primer

Value-Added Tax (VAT) as a Revenue Option: A Primer

Date: March 22, 2011
Creator: Bickley, James M.
Description: This report summarizes issues, arguments, and concerns relevant to a value-added tax (VAT).
Contributing Partner: UNT Libraries Government Documents Department