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 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.
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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.
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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).
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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).
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The Earned Income Tax Credit (EITC): An Economic Analysis

The Earned Income Tax Credit (EITC): An Economic Analysis

Date: June 2, 2015
Creator: Crandall-Hollick, Margot L.
Description: This report discusses the Earned Income Tax Credit (EITC), which is a refundable tax credit available to eligible workers earning relatively low wages
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An Introduction to the Low-Income Housing Tax Credit

An Introduction to the Low-Income Housing Tax Credit

Date: November 7, 2014
Creator: Keightley, Mark P. & Stupak, Jeffrey M.
Description: This report discusses the low-income housing tax credit (LIHTC) program, which is one of the federal government’s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities.
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An Introduction to the Low-Income Housing Tax Credit

An Introduction to the Low-Income Housing Tax Credit

Date: February 12, 2013
Creator: Keightley, Mark P.
Description: This report discusses the low-income housing tax credit (LIHTC) program, which is one of the federal government’s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities.
Contributing Partner: UNT Libraries Government Documents Department
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Date: May 4, 2012
Creator: Luckey, John R.
Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Contributing Partner: UNT Libraries Government Documents Department
Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Date: May 22, 2015
Creator: Guenther, Gary
Description: Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This report describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Contributing Partner: UNT Libraries Government Documents Department
Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)

Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 (Updated)

Date: December 12, 2012
Creator: Hungerford, Thomas L.
Description: Income tax rates are at the center of many recent policy debates over taxes. Some policymakers argue that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. This report examines the top tax rates since 1945 and analyzes the ways in which tax rates affect economic growth.
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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
Energy Tax Policy: Issues in the 112th Congress

Energy Tax Policy: Issues in the 112th Congress

Date: March 28, 2012
Creator: Sherlock, Molly F. & Crandall-Hollick, Margot L.
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 the current status of energy tax policy.
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Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Date: September 8, 2010
Creator: Bickley, James M.
Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Contributing Partner: UNT Libraries Government Documents Department
Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History

Qualified Charitable Distributions from Individual Retirement Accounts: Features and Legislative History

Date: February 4, 2015
Creator: Topoleski, John J. & Sidor, Gary
Description: A provision of the Pension Protection Act of 2006 (P.L. 109-280) allows tax-free distributions from Individual Retirement Accounts (IRAs) for charitable purposes. This report describes the IRA Qualified Charitable Distribution (QCD) provision.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: June 20, 2013
Creator: Marples, Donald J.
Description: This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers.
Contributing Partner: UNT Libraries Government Documents Department
An Overview of Tax Provisions Expiring in 2012

An Overview of Tax Provisions Expiring in 2012

Date: September 24, 2012
Creator: Crandall-Hollick, Margot L.
Description: A number of tax provisions have either expired at the end of 2011 or are scheduled to expire at the end of this year. This report provides an overview of these expiring provisions.
Contributing Partner: UNT Libraries Government Documents Department
The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Contributing Partner: UNT Libraries Government Documents Department
Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Contributing Partner: UNT Libraries Government Documents Department
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Contributing Partner: UNT Libraries Government Documents Department
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