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 Collection: Congressional Research Service Reports
Conservation Reserve Payments and Self-Employment Taxes
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. digital.library.unt.edu/ark:/67531/metacrs1066/
Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget
No Description digital.library.unt.edu/ark:/67531/metacrs843/
Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget
No Description digital.library.unt.edu/ark:/67531/metacrs523/
Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
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 digital.library.unt.edu/ark:/67531/metacrs552/
The Work Opportunity Tax Credit: A Fact Sheet
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. digital.library.unt.edu/ark:/67531/metacrs559/
Internet Transactions and the Sales Tax
No Description digital.library.unt.edu/ark:/67531/metacrs1105/
Internet Commerce and State Sales and Use Taxes
No Description digital.library.unt.edu/ark:/67531/metacrs5745/
Small Business Tax Preferences: Legislative Proposals in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5746/
State Sales Taxation of Internet Transactions
No Description digital.library.unt.edu/ark:/67531/metacrs5748/
Revenue Legislation in the Congressional Budget Process
No Description digital.library.unt.edu/ark:/67531/metacrs593/
Homeland Security: 9/11 Victim Relief Funds
No Description digital.library.unt.edu/ark:/67531/metacrs4132/
Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1150/
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?
No Description digital.library.unt.edu/ark:/67531/metacrs2579/
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?
No Description digital.library.unt.edu/ark:/67531/metacrs4377/
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
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. digital.library.unt.edu/ark:/67531/metacrs1156/
Federal Taxation of Student Aid: An Overview
No Description digital.library.unt.edu/ark:/67531/metacrs2602/
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice
No Description digital.library.unt.edu/ark:/67531/metacrs2615/
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice
No Description digital.library.unt.edu/ark:/67531/metacrs4418/
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice
No Description digital.library.unt.edu/ark:/67531/metacrs4419/
Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds
No Description digital.library.unt.edu/ark:/67531/metacrs1649/
Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement
This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency. digital.library.unt.edu/ark:/67531/metacrs110/
Tax Incentives for Alcohol Fuels
No Description digital.library.unt.edu/ark:/67531/metacrs189/
The Tax Treatment of Alternative Transportation Fuels
No Description digital.library.unt.edu/ark:/67531/metacrs428/
Transportation Fuel Taxes Early in the 105th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs429/
Gasoline Excise Tax - Historical Revenues: Fact Sheet
No Description digital.library.unt.edu/ark:/67531/metacrs430/
Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act
No Description digital.library.unt.edu/ark:/67531/metacrs643/
Alcohol Fuels Tax Incentive
This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them. digital.library.unt.edu/ark:/67531/metacrs960/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs1169/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs1659/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2641/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4458/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4459/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4460/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4461/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4462/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4463/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4464/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4465/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs4466/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs5872/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2642/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2643/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2644/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2645/
Energy Tax Policy
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. digital.library.unt.edu/ark:/67531/metacrs2646/
FY2004 Supplemental Appropriations for Iraq, Afghanistan, and the Global War on Terrorism: Military Operations
No Description digital.library.unt.edu/ark:/67531/metacrs4503/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
No Description digital.library.unt.edu/ark:/67531/metacrs1171/
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium
No Description digital.library.unt.edu/ark:/67531/metacrs1182/
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
No Description digital.library.unt.edu/ark:/67531/metacrs663/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1217/
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