Congressional Research Service Reports - 834 Matching Results
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- 2012 Farm Bill: Changing the Treatment of LIHEAP Receipt in the Calculation of SNAP Benefits
- This report describes the contents of the 2012 Farm Bill, cost reducing measures in the Farm Bill, and the implications of both of these. Specifically, the report focuses on SNAP (Supplemental Nutrition Assistance Program) which is a cost saving measure that addresses how certain deductions from income will be calculated.
- Federal Farm Promotion ("Check-off") Programs
- The U.S. Supreme Court in 2005 affirmed the constitutionality of the so-called beef check-off program, one of the 18 generic promotion programs for agricultural products that are now active nationally. Supporters view check-offs as economically beneficial self-help activities that need minimal government involvement or taxpayer funding. Producers, handlers, and/or importers are required to pay an assessment, usually deducted from revenue at time of sale - thus the name check-off. However, some farmers contend they are being "taxed" for advertising and related activities they would not underwrite voluntarily. The Supreme Court's decision to uphold the beef check-off is considered significant for the future of the other programs, although the Court left open the possibility of additional challenges.
- How Unanimous Consent Agreements Regulate Senate Floor Action
- No Description Available.
- Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)
- 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 Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
- Employee Stock Options: Tax Treatment and Tax Issues
- No Description Available.
- Employee Stock Options: Tax Treatment and Tax Issues
- No Description Available.
- The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
- A history and overview of current issues relating to the gasoline excise tax.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. Although referred to as "flat-rate taxes," many of the current proposals go much further than merely adopting a flat rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- President George W. Bush has stated that tax reform is one of his top priorities in the 109th Congress. On January 7, 2005, he appointed a nine-member bipartisan panel to study the “complicated mess” posed by the federal tax code and to propose options to reform the code.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- No Description Available.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- No Description Available.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a "flat-rate tax" is receiving renewed congressional interest. This report contains information on recent developments regarding flat-rate taxes, the relationship between income and consumption, international comparisons, other fundamental tax reforms, and descriptions of selected proposals.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
- Flat Tax Proposals and Fundamental Tax Reform: An Overview
- The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
- Should Credit Unions Be Taxed?
- Credit unions are financial cooperatives organized by people with a common bond; they are the only depository institutions that are exempt from the federal corporate income tax. As financial cooperatives, credit unions only accept deposits of members and make loans only to members, other credit unions, or credit union organizations. Many Members of Congress advocate a reliance on market forces rather than tax policy to allocate resources. Furthermore, some Members of Congress are interested in additional sources of revenue in order to either reduce the deficit, offset the cost of higher federal outlays, or make up for tax cuts elsewhere. Consequently, the exemption of credit unions from federal income taxes has been questioned.
- Should the United States Levy a Value-Added Tax for Deficit Reduction?
- Report that discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U. S. VAT.
- Should the United States Levy a Value-Added Tax for Deficit Reduction?
- This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT.
- Tax Code Termination Act: A Fact Sheet
- 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.
- Tax Code Termination Act: A Fact Sheet
- No Description Available.
- Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements
- The high current and forecast budget deficits as well as pay-as-you-go (PAYGO) procedures have resulted in congressional and executive branch interest in raising additional revenue through proposals for improved tax compliance. The Bush Administration’s FY2009 budget includes a proposal (the proposal) to require each payment card processor to inform the IRS on the net dollar amount paid to reimburse each merchant (i.e., seller) for his payment card receipts in a calendar year. Payment cards consist of both credit cards and debit cards. This report examines the proposal by describing current law, presenting the proposal contained in the FY2009 budget, describing the structure of the payment card industry, analyzing the justifications for the proposal, explaining the criticisms of the proposal, and offering concluding observations.
- Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities
- Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
- Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
- This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
- Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
- This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011.
- Tax Reform: An Overview of Proposals in the 111th Congress
- This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
- Tax Reform: An Overview of Proposals in the 111th Congress
- This report examines three main categories of tax reform: fundamental tax reform, tax reform based on the elimination of the individual alternative minimum tax (AMT), and proposals for reforming the corporate income tax in the 111th Congress.
- Tax Reform: An Overview of Proposals in the 112th Congress
- This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business.
- Tax Reform: An Overview of Proposals in the 112th Congress
- This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
- Tax Reform: An Overview of Proposals in the 112th Congress
- This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
- Value-Added Tax: A New U.S. Revenue Source?
- No Description Available.
- Value-Added Tax as a New Revenue Source
- This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
- Value-Added Tax as a New Revenue Source
- Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax or finance health care reform. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.
- Value-Added Tax as a New Revenue Source
- President George W. Bush has stated that tax reform will be one of his top priorities in the 109th Congress. Some form of a valueadded tax (VAT) has been frequently discussed as a replacement to the U.S. income tax system. In addition, some Members of Congress have expressed interest in the feasibility of using a value-added tax to finance health care reform.
- Value-Added Tax as a New Revenue Source
- No Description Available.
- Value-Added Tax as a New Revenue Source
- No Description Available.
- Value-Added Tax as a New Revenue Source
- No Description Available.
- Value-Added Tax as a New Revenue Source
- Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax or finance health care reform. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.
- Value-Added Tax as a New Revenue Source
- No Description Available.
- Value-Added Tax as a New Revenue Source
- MMARY Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.
- Value-Added Tax as a New Revenue Source
- Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.