Congressional Research Service Reports - 234 Matching Results

Search Results

prev Results: 81 - 104 next
open access

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: January 17, 2012
Creator: Whittaker, Julie M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: February 25, 2011
Creator: Pettit, Carol A. & Liu, Edward C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: March 4, 2011
Creator: Pettit, Carol A. & Liu, Edward C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010

Description: This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date: November 24, 2010
Creator: Pettit, Carol A. & Liu, Edward C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

An Introduction to the Low-Income Housing Tax Credit

Description: This report discusses the low-income housing tax credit (LIHTC) program, which is one of the federal government’s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities.
Date: February 12, 2013
Creator: Keightley, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

ACA: A Brief Overview of the Law, Implementation, and Legal Challenges

Description: This report summarizes the Affordable Care Act (ACA) and the legal challenges it has faced. The report contains information on various lawsuits due to the ACA and provides the reasoning behind them as Congress violating its enumerated powers in the constitution. Moreover, the report covers the challenges of implementing the law.
Date: July 3, 2012
Creator: Redhead, C. Stephen; Chaikind, Hinda; Fernandez, Bernadette & Staman, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: September 13, 2012
Creator: Whittaker, Julie M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate Tax Options

Description: After a brief description of the estate and gift tax and of options, this report compares the alternatives, focusing largely on a $1 million exemption and 55% rate, a $3.5 million exemption and a 45% rate, and a $5 million exemption and a 35% rate. Several policy effects and issues are analyzed: the share of decedents subject to tax, revenue effects, distributional effects, and effects on savings, charitable contributions, and compliance and administration. The report also considers other aspec… more
Date: April 23, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Dependent Care: Current Tax Benefits and Legislative Issues

Description: This report discusses current tax treatment of dependent care expenses under those two provisions and options for changing those policies. Two income tax provisions help taxpayers pay for the costs of caring for children and older dependents who cannot care for themselves.
Date: February 4, 2015
Creator: Meyerson, Noah P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Medicare: History of Insolvency Projections

Description: This Congressional Research Service Report for Congress details Medicare Hospital Insurance (HI) financing as well as history of solvency and current insolvency projections. Updated June 1, 2011.
Date: June 1, 2011
Creator: Davis, Patricia A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Internet Tax Freedom Act: In Brief

Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

Description: This report examines several issues: it evaluates the potential of the Cadillac tax to affect health insurance coverage (and, therefore, the health market), and examines the expected incidence (burden) of the tax--that is, which group will pay the price of the tax.
Date: August 20, 2015
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadilla… more
Date: August 20, 2015
Creator: Lowry, Sean
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

Description: This report provides a broad overview of tax extenders -- a collective of temporary tax provisions for which measures have regularly extended the provisions when expired or expiring. Fifty-two temporary tax provisions expired at the end of 2014.
Date: September 4, 2015
Creator: Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

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

Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Date: August 20, 2015
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
Back to Top of Screen