You limited your search to:

 Decade: 2010-2019
 Collection: Congressional Research Service Reports
Tax Reform in the 114th Congress: An Overview of Proposals

Tax Reform in the 114th Congress: An Overview of Proposals

Date: March 18, 2016
Creator: Sherlock, Molly F. & Keightley, Mark P.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Date: March 22, 2016
Creator: Crandall-Hollick, Margot L. & Lunder, Erika K.
Description: This report discusses the child tax credit, which was created by the Taxpayer Relief Act of 1997 (P.L. 105-34) to help ease the financial burden on families when they have children. The ACTC is available to taxpayers with little or no federal income tax liability.
Contributing Partner: UNT Libraries Government Documents Department
Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Date: March 23, 2016
Creator: Fernandez, Bernadette
Description: Certain individuals without access to subsidized health insurance coverage may be eligible for premium tax credits, as established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended). This report examines these tax credits and their eligibility requirements, as well as cost-sharing subsidies.
Contributing Partner: UNT Libraries Government Documents Department
Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Date: March 24, 2016
Creator: Mach, Annie L.
Description: This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Contributing Partner: UNT Libraries Government Documents Department
Health-Related Tax Expenditures: Overview and Analysis

Health-Related Tax Expenditures: Overview and Analysis

Date: January 8, 2016
Creator: Lowry, Sean
Description: This report analyzes health-related tax expenditures together at the budget function level, rather than focusing on the size of any single provision. To provide some insights into common questions about health-related expenditures, this report analyzes historical data on health-related tax expenditure estimates published by the Joint Committee on Taxation (JCT).
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: September 13, 2012
Creator: Whittaker, Julie M.
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.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: February 7, 2013
Creator: Whittaker, Julie M.
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.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: January 17, 2012
Creator: Whittaker, Julie M.
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.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Unemployment Benefits

Taxation of Unemployment Benefits

Date: March 6, 2014
Creator: Whittaker, Julie M.
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.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: September 24, 2012
Creator: Sherlock, Molly F.
Description: The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Contributing Partner: UNT Libraries Government Documents Department
FIRST PREV 1 2 3 4 5 NEXT LAST