Congressional Research Service Reports - 834 Matching Results

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Homeland Security: 9/11 Victim Relief Funds

Description: From Summary: This report also discusses the amounts of money collected and distributed by some of the larger victim relief funds such as the New York State’s World Trade Center Relief Fund Distribution, the Twin Towers Fund (established by Rudolph Giuliani, the former mayor of New York City), the Red Cross Liberty Disaster Relief Fund, September 11th Fund (organized by United Way), Safe Horizons, the Families of Freedom Scholarship Fund and several Firefighters and Police Relief Funds.
Date: March 27, 2003
Creator: Wolfe, M. Ann
Partner: UNT Libraries Government Documents Department
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Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Description: On May 23, 2000, President Clinton and Speaker Dennis Hastert announced a bipartisan agreement on a renewal communities and new markets legislative initiative which would provide tax credits and investment guarantees designed to draw equity capital into impoverished areas. Following two months of negotiations over the specific language of the initiative, H.R. 4923 was introduced on July 24, and passed by the House under suspension of the rules the following day
Date: October 12, 2000
Creator: Mulock, Bruce K.
Partner: UNT Libraries Government Documents Department
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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

Description: 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.
Date: June 26, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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Federal Taxation of Student Aid: An Overview

Description: This report summarizes the current rules regarding federal taxation of financial aid for students enrolled in colleges, universities, and other postsecondary educational institutions.
Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Partner: UNT Libraries Government Documents Department
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Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Description: This report provides information about the Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice. Some believe that comprehensive school reform is needed to improve the quality of secondary and elementary education.
Date: September 6, 2002
Creator: Levine, Linda & Smole, David P.
Partner: UNT Libraries Government Documents Department
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Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Description: This report provides information about the Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice. Some believe that comprehensive school reform is needed to improve the quality of secondary and elementary education.
Date: January 17, 2003
Creator: Levine, Linda & Smole, David P.
Partner: UNT Libraries Government Documents Department
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Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Description: This report provides information about the Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice. Some believe that comprehensive school reform is needed to improve the quality of secondary and elementary education.
Date: April 21, 2003
Creator: Levine, Linda & Smole, David P.
Partner: UNT Libraries Government Documents Department
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Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds

Description: Congressional Research Service (CRS) report entailing information about Qualified Zone Academy Bonds vs. traditional tax-exempt bonds in regards to funding school renovations. The report goes over the side effects of the $1.6 billion Qualified Zone Academy Bond (QZAB), like revenue loss. Tables begin on page 4, and the report ends with a summary concluding that the QZAB program is more beneficial to tax payers and borrowers than traditional tax-exempt municipal bonds.
Date: July 25, 2001
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
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Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Description: 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.
Date: October 7, 1994
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Tax Incentives for Alcohol Fuels

Description: The blender's tax credits were specifically enacted to complement the excise tax exemptions, so as to help support farm incomes by finding another market for corn, sugar, and other agricultural products that are the basic raw materials for alcohol production. More recently, proponents of expanding the alcohol fuels tax incentives argue that they reduce smog and improve air quality.
Date: February 9, 1995
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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The Tax Treatment of Alternative Transportation Fuels

Description: Historically, federal energy policy, including energy tax policy, promoted the development of oil and gas at the expense of alternative fuels and nonconventional forms of energy. Beginning in the 1970s, there was a shift in the focus of energy tax policy away from oil and gas toward energy conservation and toward the development of alternative fuels and nonconventional forms of energy.
Date: March 19, 1997
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Transportation Fuel Taxes Early in the 105th Congress

Description: The 105th Congress has reinstated for about half a year the federal excise taxes on fuel used by noncommercial aviation. This follows a similar move by the 104th Congress on aviation fuel taxes, and actions pertaining to the tax on diesel fuel used in recreational motorboats, and to the fuel tax credits given to first purchasers of diesel-powered cars and light trucks. The 104th Congress also debated repeal of the increase of 4.3 cents per gallon in transportation fuel taxes imposed by the Omni… more
Date: March 17, 1997
Creator: Gelb, Bernard A.
Partner: UNT Libraries Government Documents Department
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Gasoline Excise Tax - Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: September 16, 1997
Creator: Talley, Louis Alan
Partner: UNT Libraries Government Documents Department
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Alcohol Fuels Tax Incentive

Description: This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them.
Date: June 23, 1999
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act

Description: In reauthorizing federal surface transportation programs this year (P .L 105-178), Congress has modified the attributes of some of the transportation fuel excise taxes that fluid. those programs and others. Since the federal government first started taxing transportation fuels, the issue of how the revenues should be used has played a major role in determining whether and which transportation fuels should be taxed; and by how much. Congress changed several aspects of transportation fuel taxatio… more
Date: June 17, 1998
Creator: Gelb, Bernard A.
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: 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 e… more
Date: November 9, 2000
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: 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… more
Date: August 24, 2001
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: 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 relat… more
Date: February 15, 2002
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Policy

Description: 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 relat… more
Date: January 2, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Policy

Description: 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 relat… more
Date: February 21, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Policy

Description: 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 relat… more
Date: March 28, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Policy

Description: 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 relat… more
Date: April 8, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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