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 Collection: Congressional Research Service Reports
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.
Contributing Partner: UNT Libraries Government Documents Department
An Introduction to the Design of the Low-Income Housing Tax Credit

An Introduction to the Design of the Low-Income Housing Tax Credit

Date: June 20, 2008
Creator: Keightley, Mark P.
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, affordable.
Contributing Partner: UNT Libraries Government Documents Department
An Introduction to the Design of the Low-Income Housing Tax Credit

An Introduction to the Design of the Low-Income Housing Tax Credit

Date: January 24, 2008
Creator: Jackson, Pamela J.
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, affordable.
Contributing Partner: UNT Libraries Government Documents Department
IRS Reform: Innocent Spouse Rule

IRS Reform: Innocent Spouse Rule

Date: July 2, 1998
Creator: Ripy, Thomas B.
Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Contributing Partner: UNT Libraries Government Documents Department
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: November 26, 2002
Creator: Maskell, Jack H.
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.
Contributing Partner: UNT Libraries Government Documents Department
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: May 7, 2008
Creator: Maskell, Jack H.
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.
Contributing Partner: UNT Libraries Government Documents Department
Lobbying Regulations on Non-Profit Organizations

Lobbying Regulations on Non-Profit Organizations

Date: May 19, 1998
Creator: Maskell, Jack
Description: This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

The Alternative Minimum Tax (AMT): Income Entry Points and “Take Back” Effects

Date: September 17, 2004
Creator: Esenwein, Gregg
Description: This report examines the alternative minimum tax for individuals (AMT), which was originally enacted to ensure that high-income taxpayers paid a fair share of the federal income tax.
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