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 Country: United States
 Collection: Congressional Research Service Reports
Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget

Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget

Date: February 4, 1999
Creator: Lazzari, Salvatore
Description: This report discusses the FY2000 budget, which includes several energy tax incentives intended to reduce greenhouse gasses linked to possible global warming.
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
Selected Tax Law Changes Effective January 1, 2002

Selected Tax Law Changes Effective January 1, 2002

Date: January 4, 2002
Creator: Morris, Marie B
Description: This report is a listing of the tax changes which were enacted during 2001 and effective at the beginning of 2002
Contributing Partner: UNT Libraries Government Documents Department
H.R. 3768: the Katrina Emergency Tax Relief Act of 2005

H.R. 3768: the Katrina Emergency Tax Relief Act of 2005

Date: September 19, 2005
Creator: Lunder, Erika
Description: This report compares the provisions in H.R. 3768, the Katrina Emergency Tax Relief Act of 2005, as passed by the House with those in the amended version of the bill that was passed by the Senate.
Contributing Partner: UNT Libraries Government Documents Department
Gasoline Excise Tax - Historical Revenues: Fact Sheet

Gasoline Excise Tax - Historical Revenues: Fact Sheet

Date: November 18, 2004
Creator: Talley, Louis A. & Jackson, Pamela J.
Description: This report provides a table concerning the collection of gasoline excise taxes from FY1933-FY2002.
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs)

Individual Retirement Accounts (IRAs)

Date: June 28, 1983
Creator: Congressional Reference Division
Description: Recent changes in the Nation's tax laws have made Individual Retirement Accounts available to many people previously excluded. This report provides general information on IRAs including material explaining these recent changes and their consequences.
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 109th Congress

Internet Taxation: Issues and Legislation in the 109th Congress

Date: February 2, 2006
Creator: Maguire, Steven & Noto, Nonna A
Description: This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Contributing Partner: UNT Libraries Government Documents Department
Higher Education Tax Credits: An Economic Analysis

Higher Education Tax Credits: An Economic Analysis

Date: January 17, 2006
Creator: Jackson, Pamela J
Description: This report provides analysis of the education tax credit program in the context of issues facing Congress in regard to higher education. This report begins with a review of the economic rationale for subsidizing education, then describes federal subsidies for education in general and the education tax credits in particular. An analysis of the education credits follows and the report concludes with a discussion of education tax credit policy options.
Contributing Partner: UNT Libraries Government Documents Department
The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress

The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress

Date: January 11, 2006
Creator: Guenther, Gary
Description: Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), the Internal Revenue Service (IRS) has acquired for the second time in its history the legal authority to hire private debt collection agencies (PCAs) to assist in the collection of certain individual tax debt. The grant of authority grew out of a proposal made by the Bush Administration in its budget request for the IRS in both FY2004 and FY2005. This report focuses on IRS’s current plan for hiring PCAs to collect delinquent individual taxes and the policy issues it raises. It begins with an examination of the scope of IRS’s authority to use PCAs under the AJCA and concludes with a discussion of the main issues for Congress as it oversees IRS’s efforts to implement and manage the private tax debt collection initiative. The report will be updated to reflect significant legislative action and new developments related to the initiative
Contributing Partner: UNT Libraries Government Documents Department
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