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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Disaster Tax Relief for the Midwest

Disaster Tax Relief for the Midwest

Date: August 20, 2008
Creator: Lunder, Erika
Description: The Midwestern Disaster Tax Relief Act of 2008 is intended to assist with the recovery from the severe weather that affected the Midwest during the summer of 2008. The Jobs, Energy, Families, and Disaster Relief Act of 2008 includes some similar provisions, but these are not limited to the Midwest disaster. The disaster relief in the three bills is similar to that provided to assist with the recovery from the 2005 hurricanes and the 2007 Kansas tornadoes. This report broadly discusses the disaster relief provisions in other relevant legislation.
Contributing Partner: UNT Libraries Government Documents Department
Research and Experimentation Tax Credit: Current Status and Selected Issues for Congress

Research and Experimentation Tax Credit: Current Status and Selected Issues for Congress

Date: October 6, 2008
Creator: Guenther, Gary
Description: This report examines the current status of the credit, summarizes its legislative history, discusses some key policy issues it raises, and describes legislation in the 110th Congress to modify or extend it.
Contributing Partner: UNT Libraries Government Documents Department
Federal Farm Promotion ("Check-off") Programs

Federal Farm Promotion ("Check-off") Programs

Date: October 20, 2008
Creator: Becker, Geoffrey S.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Date: November 21, 2008
Creator: Lyke, Bob
Description: Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: April 16, 2009
Creator: Maguire, Steven
Description: Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: July 9, 2009
Creator: Gravelle, Jane G.
Description: The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations have targeted tax haven countries, focusing primarily on evasion issues. There are also a number of legislative proposals that address these issues including the Stop Tax Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two other related bills, S. 386 and S. 569; and a proposal by President Obama. This report discusses this issue in detail.
Contributing Partner: UNT Libraries Government Documents Department
The OECD Initiative on Tax Havens

The OECD Initiative on Tax Havens

Date: July 24, 2009
Creator: Jackson, James K.
Description: This report examines the Organization for Economic Cooperation and Development (OECD) and its role in changes to U.S. laws related to bribery, tax havens.
Contributing Partner: UNT Libraries Government Documents Department
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