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 Collection: Congressional Research Service Reports
Charitable Choice, Faith-Based Initiatives, and TANF

Charitable Choice, Faith-Based Initiatives, and TANF

Date: October 21, 2002
Creator: Burke, Vee
Description: This report is one in the series of reports that discusses the Charitable Choice Act of 2001 (Title II of the House bill) and its rules, as well as the charitable choice laws, and other areas of this program.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Tax Treatment of Capital Losses

An Analysis of the Tax Treatment of Capital Losses

Date: October 9, 2002
Creator: Esenwein, Gregg A & Gravelle, Jane G
Description: This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: October 1, 2002
Creator: Lazzari, Salvatore & Holt, Mark
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 20, 2002
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Incentives for Charity: An Overview of Legislative Proposals

Tax Incentives for Charity: An Overview of Legislative Proposals

Date: September 20, 2002
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: September 18, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 107th Congress

Major Tax Issues in the 107th Congress

Date: September 16, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: September 6, 2002
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Date: September 3, 2002
Creator: Brumbaugh, David L
Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of the same magnitude as FSC. The EU maintained that the new provisions are also not WTO-compliant and asked the WTO to rule on the matter.
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: August 30, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: August 30, 2002
Creator: Bickley, James M
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: August 30, 2002
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 sources. 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
Energy Tax Policy

Energy Tax Policy

Date: August 23, 2002
Creator: Lazzari, Salvatore
Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Charitable Choice, Faith-Based Initiatives, and TANF

Charitable Choice, Faith-Based Initiatives, and TANF

Date: August 21, 2002
Creator: Burke, Vee
Description: The Senate Finance Committee version of H.R. 7, approved on July 16, 2002, does not contain the “charitable choice” title of the House-passed H.R. 7; nor does it include a compromise “faith-based” provision (from S. 1924 as introduced) that sought to assure equal treatment for nongovernmental providers of almost all federally-funded social services. Remaining in the Senate Finance bill are tax incentives to promote private giving. The Charitable Choice Act of 2001 (Title II of the House bill) would apply its rules, which are significantly different from those in four existing charitable choice laws, to nine new program areas.
Contributing Partner: UNT Libraries Government Documents Department
Passthrough Organizations Not Taxed As Corporations

Passthrough Organizations Not Taxed As Corporations

Date: August 20, 2002
Creator: Taylor, Jack H.
Description: This report describes the various forms of tax conduit organizations found in the Internal Revenue Code (IRC), or the Internal Revenue Services (IRS) regulations and discusses how the form of organization affects the tax situation of the owners. It is organized according to the major types of conduit organization.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: August 8, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: August 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Where Do Surplus Taxes Go and How Are They Used?

Social Security: Where Do Surplus Taxes Go and How Are They Used?

Date: July 31, 2002
Creator: Kollmann, Geoffrey
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 107th Congress

Major Tax Issues in the 107th Congress

Date: July 29, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax: Legislative Activity in 2002

Estate Tax: Legislative Activity in 2002

Date: July 23, 2002
Creator: Noto, Nonna A
Description: The provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) are scheduled to sunset on December 31, 2010. On April 18, 2002, the House passed legislation, H.R. 586, that would remove the sunset provision and thereby make permanent all other provisions of the tax cut law enacted in June 2001. This includes making permanent the repeal of the estate tax. On June 6, the House passed a free-standing estate tax repeal bill. H.R. 2143 would remove the sunset provision of EGTRRA solely with respect to the estate tax provisions of the 2001 Act.
Contributing Partner: UNT Libraries Government Documents Department
Fact Sheet on Congressional Tax Proposals

Fact Sheet on Congressional Tax Proposals

Date: July 18, 2002
Creator: Gravelle, Jane G
Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
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: July 10, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department