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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Internet Transactions and the Sales Tax

Internet Transactions and the Sales Tax

Date: December 12, 2000
Creator: Maguire, Steven
Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: December 20, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
A Value-Added Tax Contrasted with a National Sales Tax

A Value-Added Tax Contrasted with a National Sales Tax

Date: December 20, 2000
Creator: Bickley, James M
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Telephone Service: A History

The Federal Excise Tax on Telephone Service: A History

Date: January 4, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 107th Congress

Major Tax Issues in the 107th Congress

Date: January 5, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Flat Tax Proposals and Fundamental Tax Reform: An Overview

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Date: January 10, 2001
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress

Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress

Date: January 10, 2001
Creator: Storey, James R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: January 10, 2001
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Internet Tax Legislation: Distinguishing Issues

Internet Tax Legislation: Distinguishing Issues

Date: January 11, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: January 11, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Date: January 12, 2001
Creator: Graney, Paul J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress

Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress

Date: January 16, 2001
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

Date: February 1, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Individual Retirement Accounts: A Fact Sheet

Individual Retirement Accounts: A Fact Sheet

Date: February 22, 2001
Creator: Graney, Paul J.
Description: This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage.
Contributing Partner: UNT Libraries Government Documents Department
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Date: March 8, 2001
Creator: Morris, Marie B
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Date: March 12, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

Date: March 19, 2001
Creator: Morris, Marie B.
Description: 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 ...
Contributing Partner: UNT Libraries Government Documents Department
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

Date: March 23, 2001
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

Date: March 29, 2001
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Across-the-Board Tax Cuts: Economic Issues

Across-the-Board Tax Cuts: Economic Issues

Date: March 30, 2001
Creator: Gravelle, Jane G.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Child Tax Credit and the President's Tax Cut Plan

The Child Tax Credit and the President's Tax Cut Plan

Date: March 30, 2001
Creator: Esenwein, Gregg A
Description: The child tax credit was enacted as part of the Taxpayer Relief Act of 1997. The current credit is $500 per qualifying child. President Bush has proposed increasing the child tax credit to $1,000 per qualifying child. The President has also proposed making permanent the temporary rule in current law that allows the child tax credit to offset a taxpayer’s alternative minimum tax.
Contributing Partner: UNT Libraries Government Documents Department
H.R. 8: The Death Tax Elimination Act of 2001

H.R. 8: The Death Tax Elimination Act of 2001

Date: April 9, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: April 19, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department