Congressional Research Service Reports - 834 Matching Results
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 107th Congress
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- Major Tax Issues in the 108th Congress
- Tax policy is frequently considered by policymakers as a tool for boosting economic performance in various ways, and the likely economic effects of tax policy are often hotly debated. A brief overview of the current economic context is thus a good starting point for looking at tax issues facing the current Congress. This report provides an overview of major tax issues. The report begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
- Major Tax Issues in the 108th Congress
- This report provides an overview of major tax issues. It begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 108th Congress
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- Major Tax Issues in the 109th Congress
- Congress considered a variety of tax issues over the course of 2004. Some of these were relatively narrow, applying to particular sectors or activities: energy taxation, charitable giving and charities, Internet taxation, tax shelters, and a variety of expiring tax benefits that apply to particular investments or activities. More prominent, however, were two more general issues that were the focus of tax policy deliberations for much of the year: domestic and international business taxation; and the extension of temporary tax cuts for individuals that were initially enacted in 2001 and in 2003.
- Major Tax Issues in the 109th Congress
- Report on tax issues facing Congress in late 2005, including state of the economy, federal budget, Hurricane Katrina, and more.
- Marriage Penalty Legislation: A Comparison of Alternate Proposals
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- Marriage Penalty Tax Relief: The Gramm Amendment
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- Marriage Tax Penalties: Legislative Proposals in the 106th Congress
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- The Marriage Tax Penalty: An Overview of the Issues
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- The Marriage Tax Penalty: An Overview of the Issues
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- The Marriage Tax Penalty: An Overview of the Issues
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- Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
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- Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
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- The Medical Device Excise Tax: Economic Analysis
- 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.
- The Medical Device Excise Tax: Economic Analysis
- 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.
- Medicare: History of Insolvency Projections
- This Congressional Research Service Report for Congress details Medicare Hospital Insurance (HI) financing as well as history of solvency and current insolvency projections. Updated June 1, 2011.
- Medicare: History of Insolvency Projections
- This Congressional Research Service Report for Congress details Medicare Hospital Insurance (HI) financing as well as history of solvency and current insolvency projections.
- Mileage-Based Road User Charges
- This report examines mileage-based user charges as an possible source of highway funding. Federal highway and public transportation programs are funded mainly by taxes on motor fuel that flow into the Highway Trust Fund (HTF). The tax rates, set on a per-gallon basis, have not been raised since 1993, and motor fuel tax receipts have been insufficient to support the transportation programs authorized by Congress since FY2008.
- Minimum Distribution Requirements for Foundations: Proposal to Disallow Administrative Costs
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- Net Operating Losses: Proposed Extension of Carryback Period
- This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.
- The OECD Initiative on Tax Havens
- 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.
- The OECD Initiative on Tax Havens
- 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.
- The OECD Initiative on Tax Havens
- 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.
- Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal
- 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.
- An Overview and Comparison of Senate Proposals to Extend the “Bush Tax Cuts”: S. 3412 and S. 3413
- This report provides an overview of the Bush tax cuts, followed by brief summaries of the Reid and Hatch proposals, respectively. Revenue loss estimates of certain provisions of these bills are also included, as well as a brief summary of H.R. 8. In addition, detailed summary tables comparing the Reid and Hatch proposals—to each other and to current law—are provided. Finally, this report concludes with a brief overview of the current policy debate surrounding the partial or full extension of the Bush tax cuts.
- An Overview of Major Tax Proposals in the President's FY2012 Budget
- The Obama Administration released the President's FY2012 budget proposal on February 14, 2011. According to the Administration's estimates, the tax proposals in the budget would increase revenues $280 billion over the next 10 years. This report provides a broad overview of the provisions included in the President's FY2012 budget request.
- An Overview of Major Tax Proposals in the President's FY2012 Budget
- This report provides a broad overview of the provisions included in the President's budget request. The budget groups proposed tax provisions into several general categories. According to the Administration's estimates, the tax proposals in the budget would increase revenues $280 billion over the next 10 years
- An Overview of Recent Tax Reform Proposals
- This report provides a review of legislative tax reform proposals introduced since the 113th Congress. Several proposals have already been introduced in the 115th Congress to replace the current income tax system.
- An Overview of Tax Benefits for Higher Education Expenses
- Report on tax benefits that can be used for higher education expenses, including the associated benefits, student loans, incentives, beneficiaries, and more.
- An Overview of Tax Provisions Expiring in 2012
- A number of tax provisions have either expired at the end of 2011 or are scheduled to expire at the end of this year. This report provides an overview of these expiring provisions.