You limited your search to:

 Collection: Congressional Research Service Reports
State Estate and Gift Tax Revenue
No Description digital.library.unt.edu/ark:/67531/metacrs7313/
State Estate and Gift Tax Revenue
No Description digital.library.unt.edu/ark:/67531/metacrs5388/
State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler
No Description digital.library.unt.edu/ark:/67531/metacrs7680/
State Revenue from Estate, Inheritance, and Gift Taxes
No Description digital.library.unt.edu/ark:/67531/metacrs1944/
State Sales Taxation of Internet Transactions
No Description digital.library.unt.edu/ark:/67531/metacrs1979/
State Sales Taxation of Internet Transactions
No Description digital.library.unt.edu/ark:/67531/metacrs5748/
State Taxation of Internet Transactions
This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. digital.library.unt.edu/ark:/67531/metadc463510/
State Taxation of Internet Transactions
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. digital.library.unt.edu/ark:/67531/metadc462442/
State Taxation of Internet Transactions
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes. digital.library.unt.edu/ark:/67531/metadc83968/
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008
This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect taxpayers' economic behavior. digital.library.unt.edu/ark:/67531/metadc94146/
Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal
No Description digital.library.unt.edu/ark:/67531/metacrs1958/
The Streamlined Sales and Use Tax Agreement: A Brief Description
No Description digital.library.unt.edu/ark:/67531/metacrs9990/
The Streamlined Sales and Use Tax Agreement: A Brief Description
No Description digital.library.unt.edu/ark:/67531/metacrs9966/
Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
No Description digital.library.unt.edu/ark:/67531/metacrs7631/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs1947/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs3421/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
No Description digital.library.unt.edu/ark:/67531/metacrs5393/
Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program
This report discusses the role of dedicated taxes and other sources of revenue in funding the Hazardous Substance Superfund Trust Fund. digital.library.unt.edu/ark:/67531/metadc98045/
Surface Transportation Assistance Act of 1982
No Description digital.library.unt.edu/ark:/67531/metacrs9237/
Tax Activity in the 107th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5453/
Tax Benefits Enacted in the 108th Congress for Military Personnel
No Description digital.library.unt.edu/ark:/67531/metacrs7728/
Tax Benefits for Education in the Taxpayer Relief Act of 1997
No Description digital.library.unt.edu/ark:/67531/metacrs458/
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
No Description digital.library.unt.edu/ark:/67531/metacrs1245/
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
No Description digital.library.unt.edu/ark:/67531/metacrs1816/
Tax Benefits for Families: Recent Changes for the Head of Household Filing Status
This report describes the recent changes to file a federal income tax return as a head of household. digital.library.unt.edu/ark:/67531/metadc821692/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs6383/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs3140/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs3141/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs3142/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5004/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5005/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5006/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5007/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5008/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5009/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5010/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs5936/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs1810/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs3138/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs1809/
Tax Benefits for Health Insurance: Current Legislation
No Description digital.library.unt.edu/ark:/67531/metacrs3139/
Tax Benefits for Health Insurance: Current Legislation
This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits. digital.library.unt.edu/ark:/67531/metadc824518/
Tax Code Termination Act: A Fact Sheet
No Description digital.library.unt.edu/ark:/67531/metacrs796/
Tax Code Termination Act: A Fact Sheet
This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002. digital.library.unt.edu/ark:/67531/metadc822481/
Tax Credit Bonds: Overview and Analysis
Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, 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. digital.library.unt.edu/ark:/67531/metadc491320/
Tax Credit Bonds: Overview and Analysis
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. digital.library.unt.edu/ark:/67531/metadc26145/
Tax Credits for Individual Development Accounts
An individual development account (IDA) is a structured savings instrument for lower income individuals. This report discusses legislation introduced in the 108th Congress to establish IDA programs utilizing tax benefits to encourage program development. digital.library.unt.edu/ark:/67531/metadc821389/
Tax Cut Bills in 2003: A Comparison
No Description digital.library.unt.edu/ark:/67531/metacrs5450/
Tax Cut Bills in 2003: A Comparison
No Description digital.library.unt.edu/ark:/67531/metacrs5451/
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)
No Description digital.library.unt.edu/ark:/67531/metacrs1967/