Congressional Research Service Reports - 834 Matching Results

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Tax Code Termination Act: A Fact Sheet

Description: This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
Date: August 12, 1998
Creator: Bickley, James M.
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Partner: UNT Libraries Government Documents Department
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Aviation Taxes and the Airport and Airway Trust Fund

Description: This report discusses the reauthorization of excise tax revenues for the airport and airway trust fund, which has been a contentious issue for the last two years. Most of the concern during this period was about future funding needs for the Federal Aviation Administration (FAA). The issue, somewhat unexpectedly, became an element of the tax plans embedded in House and Senate FY1998 budget reconciliation proposals. The House proposed a major structural change in how aviation taxes would be impos… more
Date: August 12, 1997
Creator: Fischer, John W.
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Partner: UNT Libraries Government Documents Department
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Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Date: November 26, 2002
Creator: Maskell, Jack H.
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Partner: UNT Libraries Government Documents Department
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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: February 7, 2013
Creator: Whittaker, Julie M.
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Partner: UNT Libraries Government Documents Department
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An Introduction to the Design of the Low-Income Housing Tax Credit

Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, a… more
Date: December 15, 2009
Creator: Keightley, Mark P.
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Partner: UNT Libraries Government Documents Department
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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: March 23, 2012
Creator: Redhead, C. Stephen; Staman, Jennifer; Burrows, Vanessa K. & Fernandez, Bernadette
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Partner: UNT Libraries Government Documents Department
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Firms That Incorporate Abroad for Tax Purposes: Corporate ”Inversions” and ”Expatriation”

Description: This report provides information about Corporate “Inversions” and “Expatriation” on Firms That Incorporate Abroad for Tax Purposes which have altered their structure by substituting a foreign parent corporation for a domestic one.
Date: March 11, 2008
Creator: Marples, Donald J.
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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: May 24, 2005
Creator: Talley, Louis Alan & Jackson, Pamela J.
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Partner: UNT Libraries Government Documents Department
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An Introduction to the Design of the Low-Income Housing Tax Credit

Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, a… more
Date: August 22, 2008
Creator: Keightley, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Agriculture in the Next Round of Multilateral Trade Negotiations

Description: This report discusses the objective of agricultural negotiations in the World Trade Organizations (WTO) in 2001 to create trade reform. The Uruguay Round Agreement on Agriculture (URAA) established a new set of rules for the conduct of agricultural trade that the report also considers.
Date: December 29, 2000
Creator: Hanrahan, Charles E.
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Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report brief discusses the history, current posture, and outlook for federal energy tax policy.
Date: July 28, 2005
Creator: Lazzari, Salvatore
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Partner: UNT Libraries Government Documents Department
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Capital Gains Taxes: Distributional Effects

Description: This report presents several different measures of the distribution of the capital gains tax are presented. These measures examine the absolute and relative distribution across income classes, the effects on the distribution of taxes, and the proportion of the population affected by the tax.
Date: September 24, 1999
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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