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 Collection: Congressional Research Service Reports
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: February 20, 2014
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes to PILT in 2009 and 2012.
Contributing Partner: UNT Libraries Government Documents Department
Itemized Tax Deductions for Individuals: Data Analysis

Itemized Tax Deductions for Individuals: Data Analysis

Date: February 12, 2014
Creator: Lowry, Sean
Description: This report analyzes data about reforming itemized tax deductions for individuals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Individuals: A Summary

Tax Deductions for Individuals: A Summary

Date: January 8, 2014
Creator: Lowry, Sean
Description: This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code.
Contributing Partner: UNT Libraries Government Documents Department
The Medical Device Excise Tax: Economic Analysis

The Medical Device Excise Tax: Economic Analysis

Date: December 23, 2013
Creator: Gravelle, Jane G. & Lowry, Sean
Description: This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: November 7, 2013
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT) payments, with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes in PILT in 2009 and 2012.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions Expiring in 2013 ("Tax Extenders")

Tax Provisions Expiring in 2013 ("Tax Extenders")

Date: November 5, 2013
Creator: Sherlock, Molly F.
Description: This report discusses dozens of temporary tax provisions that are scheduled to expire at the end of 2013 under current law. Most of the provisions set to expire in 2013 have been part of past temporary tax extension legislation.
Contributing Partner: UNT Libraries Government Documents Department
Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal

Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal

Date: October 30, 2013
Creator: Pirog, Robert
Description: This report discusses the FY2014 budget proposal that outlines a set of proposals, framed as the termination of tax preferences, that would potentially increase the taxes paid by the oil and natural gas industries, especially those of the independent producers.
Contributing Partner: UNT Libraries Government Documents Department
The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Date: July 18, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Description: This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.
Contributing Partner: UNT Libraries Government Documents Department
A Brief Overview of Business Types and Their Tax Treatment

A Brief Overview of Business Types and Their Tax Treatment

Date: June 12, 2013
Creator: Keightley Mark P.
Description: Report that provides a general overview of the tax treatment of the major business types, including sole proprietorships, partnerships, C corporations, subchapter S corporations, and limited liability companies.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 113th Congress: An Overview of Proposals

Tax Reform in the 113th Congress: An Overview of Proposals

Date: May 6, 2013
Creator: Sherlock, Molly F.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
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