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Congressional Research Service Reports
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
Permallink:digital.library.unt.edu/ark:/67531/metacrs1066/
Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget
Date: February 4, 1999
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs843/
Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget
Date: March 4, 1998
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs523/
Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
Date: July 23, 1998
Creator: Cox, William A
Description: Updated projections released on July 15 by the Congressional Budget Office (CBO) indicate budget surpluses rising from $63 billion (0.9% of GDP) in FY1998 to more than $100 billion (1.3% to 1.5% of GDP) from FY2002 through FY2005 and over $200 billion (1.8% to 1.9%) from FY2006 through FY2008.1
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs552/
The Work Opportunity Tax Credit: A Fact Sheet
Date: April 2, 1998
Creator: Levine, Linda
Description: The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs559/
Internet Transactions and the Sales Tax
Date: December 12, 2000
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1105/
Internet Commerce and State Sales and Use Taxes
Date: March 31, 2004
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs5745/
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
Permallink:digital.library.unt.edu/ark:/67531/metacrs5746/
State Sales Taxation of Internet Transactions
Date: March 1, 2004
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs5748/
Revenue Legislation in the Congressional Budget Process
Date: May 18, 1998
Creator: Heniff, Bill, Jr
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs593/