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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Energy Tax Policy: An Economic Analysis
The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives. digital.library.unt.edu/ark:/67531/metacrs1311/
The Level of Taxes in the United States, 1941-1999
No Description digital.library.unt.edu/ark:/67531/metacrs1313/
Recent Trends in the Federal Tax Burden
No Description digital.library.unt.edu/ark:/67531/metacrs1312/
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium
No Description digital.library.unt.edu/ark:/67531/metacrs1182/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
No Description digital.library.unt.edu/ark:/67531/metacrs1171/
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
No Description digital.library.unt.edu/ark:/67531/metacrs1298/
Conservation Reserve Payments and Self-Employment Taxes
Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes. digital.library.unt.edu/ark:/67531/metacrs1066/
Recent Tax Changes Affecting Installment Sales
No Description digital.library.unt.edu/ark:/67531/metacrs1316/
Retirement Plans with Individual Accounts: Federal Rules and Limits
No Description digital.library.unt.edu/ark:/67531/metacrs1279/
Fact Sheet on Congressional Tax Proposals
A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distressed communities legislation and a repeal of the installment sales provision included in the extenders bill. A number of separate tax bills are also under consideration. The general tax cut proposal included across-the-board tax cuts, benefits for married couples, phase-out of the alternative minimum tax, a reduction in capital gains taxes, a phase-out of the estate tax and provisions relating to education and health. digital.library.unt.edu/ark:/67531/metacrs1315/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported. digital.library.unt.edu/ark:/67531/metacrs1156/
The Marriage Tax Penalty: An Overview of the Issues
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Value-Added Tax as a New Revenue Source
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Marriage Tax Penalties: Legislative Proposals in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1219/
The Earned Income Tax Credit: Current Issues and Benefit Amounts
The earned income tax credit (EITC), established in the tax code in 1975, offers cash aid to working parents with relatively low incomes who care for dependent children. The EITC is the only federal cash aid available to all working poor families with children. For eligible filers with income tax liability, the EITC reduces their taxes. digital.library.unt.edu/ark:/67531/metacrs1317/
Internet Tax Legislation: Distinguishing Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1321/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. digital.library.unt.edu/ark:/67531/metacrs10190/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. digital.library.unt.edu/ark:/67531/metacrs10189/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230. digital.library.unt.edu/ark:/67531/metacrs9625/
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
No Description digital.library.unt.edu/ark:/67531/metacrs1245/
Individual Retirement Accounts (IRAs): Issues, Proposed Expansion, and Retirement Savings Accounts (RSAs)
No Description digital.library.unt.edu/ark:/67531/metacrs1278/
Telephone Excise Tax
No Description digital.library.unt.edu/ark:/67531/metacrs1314/
Major Tax Issues in the 106th Congress: A Summary
No Description digital.library.unt.edu/ark:/67531/metacrs1306/
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO
No Description digital.library.unt.edu/ark:/67531/metacrs1339/
Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1150/
Major Tax Issues in the 106th Congress: A Summary
No Description digital.library.unt.edu/ark:/67531/metacrs1307/
Energy Tax Policy
The Clinton Administration’s FY2001 budget proposes several tax subsidies for energy conservation and alternative fuels: 1) solar energy tax credits very similar to those that expired in 1985; 2) a new tax credit for the cost of a new home that would meet certain energy efficiency standards; 3) a tax credit for advanced energy-efficient equipment for space heating and cooling and hot water heaters; 4) more accelerated depreciation deductions for distributed power technologies, including small electrical generating systems (self-generated power), and for co-generation systems; 5) a new tax credit for the purchase of hybrid vehicles – cars, minivans, sport utility vehicles, and pickups – that run alternately on a consumable fuel (such as gasoline) and a rechargeable energy storage system (such as an electric battery); 6) extension of the present $4,000 tax credit for electric vehicles, which would otherwise terminate on 2004; and 7) a liberalization of the renewable electricity credit from such wind systems and closed-loop biomass systems. digital.library.unt.edu/ark:/67531/metacrs1169/
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description digital.library.unt.edu/ark:/67531/metacrs1310/
Internet Tax Legislation: Distinguishing Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1323/
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis
No Description digital.library.unt.edu/ark:/67531/metacrs1336/
Internet Transactions and the Sales Tax
No Description digital.library.unt.edu/ark:/67531/metacrs1105/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1218/
A Value-Added Tax Contrasted with a National Sales Tax
Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax services. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences. digital.library.unt.edu/ark:/67531/metacrs1309/
The Federal Excise Tax on Telephone Service: A History
No Description digital.library.unt.edu/ark:/67531/metacrs1952/
Major Tax Issues in the 107th Congress
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Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description digital.library.unt.edu/ark:/67531/metacrs1949/
Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1890/
State Sales Taxation of Internet Transactions
No Description digital.library.unt.edu/ark:/67531/metacrs1979/
Consumption Taxes and the Level and Composition of Saving
This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving. digital.library.unt.edu/ark:/67531/metacrs1950/
Internet Tax Legislation: Distinguishing Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1975/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs1809/
Pensions: Major Provisions of the Retirement Security and Savings Act of 2000
No Description digital.library.unt.edu/ark:/67531/metacrs1893/
Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1811/
The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals
No Description digital.library.unt.edu/ark:/67531/metacrs1963/
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information. digital.library.unt.edu/ark:/67531/metacrs1959/
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)
No Description digital.library.unt.edu/ark:/67531/metacrs1967/
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230
On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230. digital.library.unt.edu/ark:/67531/metacrs1965/
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis
No Description digital.library.unt.edu/ark:/67531/metacrs1955/
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis
No Description digital.library.unt.edu/ark:/67531/metacrs1956/
Across-the-Board Tax Cuts: Economic Issues
This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy. digital.library.unt.edu/ark:/67531/metacrs1953/
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